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

India and Nigeria have no DTAA in force under Section 90 of the Income-tax Act (Section 159 from FY 2026-27). There is no Article 11 to cap interest, no Article 10 to cap dividends, no Article 13 capital-gains carve-out.

Any figure circulating as a "7.5% India-Nigeria rate" or "10% Nigerian NRI treaty benefit", typically on Lagos-based consultant pages or recycled WhatsApp forwards, has no statutory basis. There is no notification under Section 90(1) operationalising any such rate.

Section 195 (Section 393(2) from FY 2026-27) applies at full domestic rates: 30% on interest, 20% on dividends, 12.5% on long-term capital gains on Indian property sold on or after 23 July 2024 (Finance Act 2024), 20% on equity STCG, 12.5% on equity LTCG above the ₹1.25 lakh Section 112A exemption.

Recovery for Nigerian NRIs runs through domestic levers, not a treaty: Form 13 under Section 197 (Section 395 from FY 2026-27) before a property sale, an ITR refund of the over-deducted TDS, and Section 119(2)(b) condonation for past years. The relief for the same income being taxed again in Nigeria is claimed on the Nigeria side, covered in the next sections.

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.

The 30% TDS on your NRO interest is only a withholding, not your final tax, so filing your Indian return as a non-resident gets most of it back. On the return the interest is taxed at slab rates after the basic exemption, so the real tax is usually far below the 30% that was cut, and the difference is refunded with interest under Section 244A. A ₹6 lakh interest year that lost about ₹1.9 lakh to TDS often settles at a fraction of that once filed.

This is the lever most Lagos Indians skip because they assume no treaty means no saving. It doesn't. The refund is pure domestic mechanics and needs no Form 10F, no TRC and no treaty.

One correction worth making here, because half the Nigeria guides online get it backwards. Section 91 is India's unilateral relief, but it is for a person resident IN India who paid tax in a no-treaty country like Nigeria, on income arising there. It is not relief on your Indian FD interest or rent while you live in Nigeria, because that income is Indian-source and you are non-resident. The credit for your Indian income being taxed again in Nigeria is given on the Nigerian side, where Nigeria lets a resident credit the Indian tax paid against the Nigerian bill on the same income. We hand your Nigerian advisor the India-tax-paid figures for that.

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 four 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 (Form 41 from FY 2026-27) is the machinery for claiming DTAA under Section 90. Without a DTAA, there's nothing to file. Anyone charging ₹50k to file it for a Nigerian NRI is billing for work that accomplishes nothing.

3. 'Section 91 credit on your Indian return'. Section 91 only helps a person resident IN India who paid tax abroad, not an NRI's Indian-source income. If a guide offers you Section 91 on your Indian FD interest while you live in Lagos, it has the direction backwards. Your double-tax credit for that sits on the Nigerian side.

4. 'Nigeria-specific NRI tax package', there's no Nigeria-specific anything. The tools that work, Form 13, the ITR refund, Section 119(2)(b) catch-up and 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.

The 15CA and 15CB paperwork runs the other way, on money leaving India. When you repatriate from your NRO account back to Nigeria, any taxable transfer needs an online Form 15CA and, above ₹5 lakh, a CA-certified Form 15CB under Rule 37BB, and your Indian bank won't release the transfer without them. Money coming into your NRE or NRO account from Nigeria needs neither.

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 and 15CB as a transparent flat fee per repatriation, 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 your ITR refund, Form 13, and the Section 119(2)(b) catch-up. The credit for tax paid again in Nigeria is coordinated with your Nigerian advisor, not claimed on your Indian return.

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.