Tools · NRI Tax Treaties

DTAA Article Finder

“I live in one country and receive income from India — which treaty article governs it?” Choose where you live and what the payment is, and see the governing article, what it provides, and the paperwork a claim rests on.

A treaty allocates; it does not charge

A double taxation avoidance agreement never creates a liability. Domestic law charges the tax; the treaty decides which country may charge it, caps the rate in some cases, and obliges the other country to give credit. So the first question is never “what is the DTAA rate” — it is which article governs this particular payment, because the answer differs by income type and differs again from one agreement to the next.

This tool reports what our verified country guides say, and nothing beyond them. Where a guide did not state a ceiling, the tool does not state one either — it describes the mechanism instead. Where an agreement is not covered for your income type, it says so and points you to an adviser rather than supplying a number from somewhere else.

Country of residence
Income type

Step 1 of 2 · Country of residence

Where you live

Which country are you resident in?

These are the six agreements our verified treaty guides cover. If your country is not listed, the tool cannot answer for it — and will not guess.

Press 1–9 to choose

Educational only: This tool tells you which article of the treaty governs an income type and what that article does. It does not calculate tax, and it does not tell you what you owe. It is not advice.

Not sure which article your income falls under?

Our advisers can map each of your Indian income streams to the article that actually governs it, and get the residence certificate and prescribed particulars in place before a payer deducts.

What the tool will and will not tell you

It gives you decisions and article numbers

For each combination it returns the governing article, whether India may tax the income at all, whether the treaty caps that charge, and the conditions attached. Those things are stable — they change by protocol, not by Finance Act.

It does not compute your tax

A treaty ceiling is a ceiling, not a rate. Indian law lets you apply either the Act or the agreement, whichever is more beneficial, so where India’s domestic charge is already below the treaty ceiling the treaty adds nothing. The tool states that principle rather than doing the comparison for you, because domestic rates move with every Finance Act and the answer depends on facts a two-question picker cannot see.

It does not fill gaps in the source material

India replaced the Income-tax Act 1961 with the Income-tax Act 2025. Sections were renumbered, Form 10F became Form 41, Form 67 became Form 44. Any hard-coded rate or section number on a page like this starts decaying immediately and silently. Where our verified guides deliberately did not state a figure, neither does the tool — it tells you what it does not know, which is far more useful than a confident wrong number.

Treaty relief is claimed, not conferred

A bank paying NRO interest, a company paying a dividend, a tenant paying rent — each deducts at the domestic rate unless you have established your entitlement to the treaty rate before payment. Once the deduction is made the money has gone to the exchequer and the payer cannot reverse it. Most treaty claims fail on administration rather than on entitlement.