Double Taxation Avoidance Agreement Between India & 88 Countries

DTAA or Double Tax Avoidance Agreement signed by India with many countries. These agreements provides the relief to Indians from tax laws of other countries as well as non-residents who are required to pay tax in India .

Chapter IX of the Income tax Act starts with Section 90 whose heading is Agreement with foreign countries or specified territories . Similarly , section 91 provides relief in case of countries with which there is no double taxation avoidance agreement.

India has Double Taxation Avoidance Agreement (DTAA) with 88 countries, but presently 85 has been in force. The DTAA treaty has been signed in order to avoid double taxation on the same declared asset in two different countries

How Tax Residency Certificate (TRC) Can be Obtained by Resident of India?

tax residency certificate

The tax residency certificate is an important document for seeking tax relief by a tax resident of one country from another country with which there exists Double Taxation Avoidance Agreement. This document- Tax Residency Certificate – is an authentic document that certifies your claim of being a resident of the country. While Section 90 and 90A deal with tax relief to non … [Read more...]

If You Faced Tax Discrimination in a Foreign Country , Invoke This Law !


Tax discrimination can take place anywhere in the world .Indians are working in many countries and many go abroad for short duration for a job or service and come back.In many cases , the Indian remains resident within meaning of Income Tax Act. Let us say , the tax authorities are imposing tax on any earning or deducting the tax at source.You protest them that there is an … [Read more...]

DTAA Between India and Albania

SECTION 90 OF THE INCOME-TAX ACT, 1961 – DOUBLE TAXATION AGREEMENT – AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES – ALBANIANOTIFICATION NO.2/2014 [F.NO.501/1/2003-FTD-I]/SO 47(E), DATED 6-1-20141. Whereas, an agreement (hereinafter referred to as the said agreement) was entered into between the Government of the … [Read more...]

No Education Cess if DTAA Rate Applicable !


The education cess  was introduced from Assessment Year 2005-06 vide Finance Act 2004 by which an additional tax was imposed computed on the basis of tax & surcharge.However, this new additional tax  has created a controversy in case of non resident assessees specially with respect to tax resident of countries with whom India has a Double Taxation Avoidance Agreement . It … [Read more...]