No DTAA. No treaty rate. But Lagos Indians still have three levers most never pull.

Let's clear this up upfront. India and Nigeria never signed a full Double Taxation Avoidance Agreement under Section 90. There is no Article 11, no Article 13, no treaty rate.

Anyone, any Lagos-based 'tax consultant', any YouTube video, any WhatsApp forward, quoting a '7.5% India-Nigeria rate' or '10% Nigerian NRI treaty benefit' is either wrong or deliberately misleading.

Section 195 of the Income-tax Act applies at full default rates. 30% on interest. 20% on dividends. 12.5% on long-term capital gains on property (post Finance Act 2024). 20% on equity LTCG.

That's the starting point. The good news starts after you accept it.

Here's where Nigerian NRIs leave the most money. Section 197 of the Income-tax Act lets you apply for a lower TDS certificate BEFORE a property sale.

Without Form 13, the buyer is legally required to deduct 12.5% TDS on the full sale value, not the gain. A Lagos Indian selling a ₹2 crore ancestral Mumbai flat watches ₹25 lakh disappear from the sale proceeds on registration day. Refund via ITR takes 6-12 months.

With Form 13, you apply in advance with the projected capital gain and any Section 54/54F/54EC exemptions. The Assessing Officer issues a certificate specifying the actual tax liability, often 0.5% to 2% of sale value instead of 12.5%.

On a ₹2 crore sale, that's a ₹20-23 lakh cash unlock on the day of registration. We file Form 13 as a transparent flat-fee service under Section 288 Authorized Representative, no flights to Mumbai. Exact fee quoted on the call.

Section 91 of the Income-tax Act is the one thing India offers when there's no DTAA. It's called unilateral relief and it works only in a narrow band.

The rule: if the same income was taxed in both India and Nigeria, you can claim a credit against the Indian tax, limited to the LOWER of the two taxes paid. Most Nigerian NRIs can't use it because the typical income (NRO FD interest, Indian dividends) is only taxed in India, not in Nigeria.

Where it does help: business income. A textile trader running a Nigerian business with some Indian-sourced revenue may be taxed on the same gross income in both countries. Filing a Section 91 claim with the Nigerian FIRS tax paid documented gets you the credit.

Section 91 requires careful paperwork, the Nigerian PIT return showing the tax paid on the doubly-taxed income, plus the Indian ITR claiming the relief. No documentation, no relief. This is why it's underused: most Nigerian Indians don't have a clean FIRS return for the specific income they want to claim against.

Most Nigerian NRIs have been filing Indian ITR at default rates for years. Or not filing at all. Either way, Section 119(2)(b) of the Income-tax Act opens a 5-AY window.

Here's the trick: even without a DTAA, there are situations where the AO's default deduction was wrong. Bank TDS at 30% on NRE interest (which is exempt under Section 10(4)(ii)). Employer TDS under Section 192 on income earned wholly outside India. Double TDS on the same MF redemption due to a data mismatch. These get refunded at the slab rate, not a treaty rate.

Plus Section 244A adds 6% simple interest on every delayed refund. Older years compound bigger bonuses.

A Lagos Indian we worked with last year, six years of unfiled rentals on a Surat flat, recovered ₹3.8 lakh in refunds plus ₹65,000 in Section 244A interest. Not from a treaty. From proper ITR mechanics.

We've seen three specific things pitched to Nigerian Indians that don't work. Documenting them here so you don't waste money.

1. 'Nigerian TRC for DTAA relief', without a treaty in force, a Nigerian TRC delivers no India tax benefit. The Federal Inland Revenue Service will happily issue a Nigerian residency certificate, but India won't give you any treaty rate because there's no treaty to apply.

2. 'Form 10F filing for Nigerian NRIs'. Form 10F is the machinery for claiming DTAA under Section 90. Without a DTAA, there's nothing to file. Anyone charging ₹50k to file Form 10F / Form 41 for a Nigerian NRI is billing for work that accomplishes nothing.

3. 'Nigeria-specific NRI tax package', there's no Nigeria-specific anything. The tools that work. Form 13, Section 91, Section 119(2)(b), ITR catch-up, 15CA/15CB for repatriation, are general NRI tax services. Anyone selling a 'Nigeria package' is repackaging standard work at a premium.

Moving money from Nigeria to India is harder than moving money the other way. The Nigerian central bank's FX queue makes outbound naira a multi-week exercise. Most Lagos Indian families keep wealth parked in India because of this.

But every inbound remittance above ₹5 lakh needs a CA-certified Form 15CB and an online Form 15CA filing under Rule 37BB. Your Indian bank will block the NRO credit if either is missing.

This isn't Nigeria-specific but it catches Nigerian Indians more often than others because the amounts tend to be larger (sending business profits home) and irregular. We file 15CA + 15CB as a transparent flat fee per remittance, same as a resident pays for equivalent work. Exact fee quoted on the call.

Upload your 26AS. Free. We read every TDS entry and categorize what's recoverable, not via treaty (there isn't one) but via ITR, Form 13, and Section 91 where applicable.

If you engage us, a no-DTAA specialist CA handles current-year ITR, past-year Section 119(2)(b) condonation, Form 13 for any upcoming property sales, and 15CA/15CB for any repatriation. Section 288 Authorized Representative handles AO correspondence so you don't fly.

Success-fee based on any recovery (no recovery, no fee). Form 13 and 15CA/15CB are each transparent flat fees, quoted on the call. Book free CA appointment if you want a review of your specific situation before committing.

Q: The Nigeria-Mauritius treaty exists. Can I route through Mauritius to get DTAA benefits?

A: No. The General Anti-Avoidance Rules (GAAR) under Section 95 of the Income-tax Act would treat this as an impermissible avoidance arrangement. Treaty shopping was explicitly shut down in 2017. Don't structure around it.

Q: Is there any chance India and Nigeria will sign a DTAA soon?

A: Draft discussions have been on and off since 2018. Nothing signed yet. When a treaty is eventually ratified, it'll apply prospectively, past years won't get retroactive treaty rates. So don't wait: use the tools that exist today.

Q: My buyer is refusing to pay until Form 13 is issued. How long does it take?

A: 3-6 weeks for a clean application. We front-load the documentation, sale deed draft, purchase records, cost indexation, Section 54 reinvestment proof, so the AO has everything on day one. Factor this into your sale timeline.

Q: Can I claim HRA exemption on the Nigerian salary paid to an Indian company?

A: No, not as an NRI. Section 10(13A) HRA exemption is restricted to residents under the Income-tax Act. If you're an NRI for the year, foreign work salary paid through an Indian payroll does not qualify for HRA, regardless of whether you maintain an Indian rented residence. The exemption only opens up in years where you're tax-resident in India.