₹ TaxSetu 2025
NRI — Double Tax Relief

DTAA + 15CA/15CB + Form 10F & 67: Pay Tax Once, Not Twice

Treaty beats domestic law — claim the lower rate with TRC + e-filed 10F. Outward remittance above ₹5L taxable needs 15CB (CA certificate). Foreign tax credit needs Form 67 by ITR due date. NRO repatriation: $1M/year.

DTAA claim checklist (lower TDS / refund)

  • TRC (Tax Residency Certificate) from your country of residence + Form 10F e-filed on the Indian portal — both mandatory for treaty rates.
  • Without documents, payers deduct at 20%+ (206AA) — claim the treaty rate later via ITR + TRC/10F.
  • Treaty rates differ per country/article (commonly 10–25%) — check the specific DTAA + confirm with your payer/CA.
  • Form 67 by the ITR due date — miss it and foreign tax credit (FTC) is routinely denied.

15CA vs 15CB (outward remittance)

SituationWhat to file
Taxable remittance ≤ ₹5L aggregate/FY15CA (Part A) only — no CA certificate needed
Taxable remittance > ₹5L aggregate/FY15CA (Part C) + 15CB from a CA first
Exempt categories (Rule 37BB list)No 15CA/CB at all (bank may still ask — that's bank policy)
NRO repatriation (up to $1M/year)Same 15CA/CB compliance + source-of-funds proof
Resident with foreign assets? Schedule FA is mandatory — ₹10L Black-Money penalty for hiding. NRI master guide → · Foreign stocks/ESOPs →
⚠️ Mistake we see: claiming foreign tax credit without Form 67
Paid tax abroad (US stocks, Gulf salary, freelance clients)? India gives credit for it — but ONLY if Form 67 is filed before the ITR deadline, with the foreign Tax Residency Certificate + Form 10F attached. Miss Form 67 and the same income gets taxed twice with no recourse. File 67 first, then the return. And for remittances: 15CA/CB compliance sits with the BANK — confirm they've filed before you assume clean transfer.

By TaxSetu Editorial Team · Last reviewed: 7 October 2026

Based on the Income-tax Act 2025, Income Tax Rules 2026 and CBDT notifications; sections per the Income-tax Act 1961 (as amended) with 2025-Act mappings where notified · Verify on the official portal: incometax.gov.in

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Frequently Asked Questions

Give the payer your Tax Residency Certificate plus e-filed Form 10F. Without them, 20%+ is deducted — claim the treaty rate later via ITR.

Taxable remittance up to ₹5L/year: 15CA Part A only. Above ₹5L: 15CA Part C plus a CA's 15CB certificate first.

Your foreign-tax-credit claim — file it by the ITR due date or the credit is routinely denied. Foreign stocks.

Up to USD 1 million per financial year, with 15CA/CB compliance and source-of-funds proof.