DTAA
Also known as: Double Taxation Avoidance Agreement, tax treaty
A Double Taxation Avoidance Agreement (DTAA) is a treaty between India and another country that stops the same income being taxed twice, often reducing the rate at which tax must be withheld on a cross-border payment.
Where a DTAA applies, the treaty rate can be lower than the domestic withholding rate — but claiming it usually requires the recipient's tax residency certificate (TRC) and Form 10F. Without them, tax is withheld at the domestic rate.
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General information, not tax, legal or accounting advice. Thresholds and timelines change by notification — confirm applicability with your CA, CS, or lawyer.
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