What if I file Form 67 late?

The rules require Form 67 to be filed on or before the ITR filing date; courts have often allowed credit when filed later but before assessment, but the safest course is to file it with the return.

Can I claim DTAA benefit without a tax residency certificate?

No. A TRC from your country of residence is mandatory to claim treaty benefits in India, along with Form 41 (formerly 10F) filed online.

Is there a treaty between India and the UAE?

Yes. Since the UAE has no personal income tax for most individuals, the treaty matters mostly for Indian-source income of UAE residents and for residency tie-breakers.

Can I rely on this calculator's result for filing?

Use it as a planning estimate. The final figure depends on the tax year's rules and your exact documents, so a CA should review it before you file or pay.

Does the calculator store my data?

No. The calculation runs in your browser and nothing you type is saved. If you want a CA to review it, share your documents through our checklist-led process.

International calculator

DTAA Relief Estimator (Basic)

A Double Taxation Avoidance Agreement (DTAA) stops the same income from being fully taxed twice. Residents of India who paid tax abroad claim a foreign tax credit — the lower of the foreign tax paid and the Indian tax on that income — by filing Form 67 before the ITR. NRIs use the treaty to get lower Indian tax on interest, dividends and royalties by giving a tax residency certificate and Form 41 (formerly 10F).

Credit allowed: Lower of foreign & Indian tax
Claim form: Form 67 before ITR
India has tax treaties with: 90+ countries

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Compare India tax vs foreign tax paid on the same income (informational).

DTAA

Income amount (₹)

Enter the income on which you want to compare relief (convert to INR if needed).

Foreign tax paid (₹)

Foreign tax credit depends on eligibility and documentation.

India tax on the same income

Input mode

Use a tax rate (%)

Enter India tax amount directly (₹)

India tax rate (%)

Use the marginal/effective rate you want to test (this is a simplified estimator).

India tax on income

₹1,00,000.00

Estimated relief (min)

₹75,000.00

Net India tax after relief

₹25,000.00

DTAA/FTC rules can be nuanced by treaty article, residency, income type, and documentation (TRC/Form 10F, etc.). Use this only as a planning helper.

Two ways relief works

Situation	How relief is given
Indian resident with foreign income	Foreign tax credit in India (Section 90 or 91); Form 67 with proof of foreign tax
NRI with Indian income	Lower treaty rate on interest, dividends, royalties; TRC + Form 41 (formerly 10F)
Dual residency	Treaty tie-breaker: permanent home, centre of vital interests, habitual abode, nationality

Rules for claiming foreign tax credit

Credit is computed income by income and country by country
Capped at the Indian tax on that income — excess foreign tax isn't refunded
Foreign tax under dispute isn't creditable until settled
Form 67 must be filed on or before the date the ITR is filed
Use the SBI TT buying rate on the last day of the month before the tax was deducted

Worked example: resident with US dividends

1US dividends of ₹2,00,000; US withholding at the treaty rate of 25% = ₹50,000.
2Indian tax at 30% slab + cess = ₹62,400.
3Foreign tax credit = lower of ₹50,000 and ₹62,400 = ₹50,000.

Pay ₹12,400 more in India; total tax equals the higher of the two countries' tax.

Official sources

Income Tax Department

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