DTAA, Foreign Tax Credit and Form 67 for NRIs and Returning Residents

India has Double Taxation Avoidance Agreements (DTAA) with many countries including the UK, USA, UAE, Singapore and Germany. They prevent the same income being taxed twice.

For NRIs: claiming treaty benefits in India

• Provide a Tax Residency Certificate (TRC) from your country of residence
• Submit Form 10F and self-declaration to the payer or bank
• Lower TDS rates may apply on interest, dividends or royalties

For residents with foreign income: foreign tax credit

Resident taxpayers who paid tax abroad can claim credit in India by filing Form 67 generally before the ITR due date, with proof of foreign tax.

See our DTAA and foreign tax credit service.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.