Tax authorities now require a current annual TRC to grant DTAA benefits; missing certificates trigger domestic withholding (20–30%), blocked credits,…
Articles 10–12 of the India–Australia DTAA cap withholding at 15% for dividends and 10% for interest and royalties, lowering source…
The India–UK DTAA (1993; 2012) prevents double taxation by defining residency, assigning taxing rights, and allowing foreign tax credits. UK…
The 2025 rule means NRIs with over ₹15 lakh Indian income and no foreign tax risk becoming 'deemed residents'. DTAAs…
2025 guidance keeps a narrow CDC disease list for visa refusals and stresses treatment-first outcomes. New scrutiny examines whether chronic…
The 2025 India–Singapore DTAA upholds post-2019 rules: most capital gains from Indian shares held by Singapore residents are taxed in…
The India–UAE DTAA protects UAE-based Indians from double taxation if they remain non-resident in India (under 182 days) and hold…
The India–U.S. DTAA (effective 1991–92) prevents double taxation using the credit method, caps source rates (dividends 15%; interest/royalties 10–15%), and…
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