Avoid double taxation and maximize savings with expert DTAA relief claim support.
If you’ve already paid tax on some income in another country, and that same income is also taxable in India, the relief you’re actually claiming is a Foreign Tax Credit, and the form that carries it is Form 67. It has to be filed on or before your return’s due date, not just alongside it as an afterthought, and it needs to be filed even when a treaty exists, submitting the return without it is the single most common reason a legitimate FTC claim gets denied or delayed.
Under Rule 128, India generally uses the Ordinary Credit Method: your credit is capped at whichever is lower, the Indian tax attributable to that specific income, or the tax you actually paid abroad on it. Pay more overseas than India would have charged, and the difference isn’t creditable, it’s simply absorbed. You’ll need a Tax Residency Certificate to support the claim, along with proof of the foreign tax actually paid, a certificate from the foreign tax authority, or your own foreign tax return and payment evidence where a certificate isn’t practical to obtain. Foreign currency amounts get converted to rupees at the prescribed rate for this purpose, not whatever rate happened to apply on the transaction date.
This is a different claim from getting a lower TDS rate on Indian-source income paid to a non-resident, that’s a TRC-and-Form-10F exercise handled before the payment is even made. DTAA Relief Claim, by contrast, is about the credit you take on your Indian return for tax you’ve already paid somewhere else on income that both countries are taxing. Confusing the two is common, and it’s why documentation prepared for one purpose often doesn’t hold up when it’s actually needed for the other.
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