Without a DTAA, Section 91 still recovers your Indian TDS for Nigerian-Indians.

India and Nigeria have negotiated DTAA drafts but never ratified one. As of 2026, no treaty is in force. That's the structural reality Nigerian-Indians plan around. The Indian-side counterpart is Section 90 (which would govern treaty relief if a DTAA existed) and Section 91 (which governs unilateral relief in the absence of a treaty).

Here's how it works without a treaty. Default rules apply on both sides:

India taxes Indian-source income at the default non-resident rates: 30% TDS on NRO interest under Section 195.

Nigeria taxes worldwide income for tax-resident foreigners under FIRS rules.

Both tax the same income.

For an Indian-Nigerian with ₹40 lakh NRO FD at 7% earning ₹2.8 lakh annually:

India withholds 30% TDS = ₹84,000 (no treaty rate to claim).

Nigeria taxes the same gross interest at the 24% top slab = ~₹67,200.

Double taxation: ₹1,51,200 on ₹2.8 lakh of income (54% effective rate).

Section 91 is the relief mechanism.

Section 91 of the Income-tax Act says: if the same income is taxed in India and in a country with no DTAA, the assessee gets a deduction (credit) on their Indian return equal to the LOWER of:

The Indian tax payable on the doubly-taxed income.

The foreign tax actually paid on the same income.

For Nigerian-Indians, the relief is on the Indian return (not the Nigerian return). Indian-side ITR claims the FIRS-paid Nigerian tax as a credit, subject to the cap.

What documentation Section 91 requires:

Nigerian tax receipt or assessment showing tax paid.

Proof that the same income was taxed in India.

Form 67 filed before the Indian ITR.

A computation sheet showing the lower-of-the-two calculation.

Without Form 67, Indian rules may disallow the Section 91 claim. File Form 67 alongside the Indian ITR for the year.

A Lagos-based Indian engineer:

₹40 lakh NRO FD at 7% = ₹2.8 lakh annual interest.

₹15 lakh NRO savings interest = ₹50,000.

₹4 lakh annual rental from a Mumbai flat.

Total Indian-source income: ₹7.3 lakh.

India-side (default, no DTAA):

NRO interest TDS at 30%: ₹99,000.

Rental at slab + standard deduction: ~₹50,000.

Total Indian tax: ~₹1.49 lakh.

Nigeria-side (FIRS):

The ₹7.3 lakh Indian-source income, converted to Naira, is added to worldwide income.

Nigerian tax at applicable slabs (top 24%): ~₹1.05 lakh on the Indian-source slice.

Without Section 91 relief: total cross-border tax ₹2.54 lakh on ₹7.3 lakh = 35% effective.

With Section 91 (lower-of-two on each item):

NRO interest: India 30%, Nigeria ~24%. Lower = Nigerian 24%. Section 91 credit on Indian return: ₹67,200.

Net Indian tax after Section 91: ~₹81,800.

Total cross-border: ₹81,800 + ₹1.05 lakh Nigerian = ₹1.87 lakh on ₹7.3 lakh = 25.6% effective.

Section 91 saves ~₹67,000 per year for this profile. Over 5 Assessment Years recoverable via Section 119(2)(b): ₹4 lakh.

Property sale by Nigerian-Indian: default Indian TDS on the buyer is 12.5% on full sale value under Section 195 (effective 13.0%-14.95% with surcharge and 4% cess, depending on sale price tier post-Budget 2024).

Without DTAA, no treaty rate to invoke. The Form 13 application under Section 197 lets you apply for a lower withholding certificate based on actual capital gains (much lower than 14.95% of sale price).

For a ₹2 crore Mumbai flat sold by a Lagos-based Indian (cost basis ₹70 lakh, raw gain ₹1.30 crore post-Budget 2024 since indexation removed for NRIs, tax at 12.5% = ₹16.25 lakh):

Without Form 13: buyer deducts 14.95% × ₹2 crore = ₹29.90 lakh.

With Form 13 at AO-certified rate based on actual tax: buyer deducts ~₹16.9 lakh (₹16.25L + 4% cess).

Liquidity unlocked: ₹13 lakh upfront. The bigger leverage is on lower-gain sales where Form 13 cuts withholding to a fraction of the default 14.95%.

Section 91 relief still applies for the actual tax paid: Nigerian capital gains tax on the same gain at 10% can be credited against Indian tax under Section 91.

We handle the Indian side. FIRS-side filings need a Nigerian tax practitioner. We coordinate with theirs.

Indian-side scope: Form 67 for Section 91 credit, Form 10F doesn't apply (no DTAA), Form 13 for property sale lower-TDS certificate, Section 119(2)(b) condonation for past years to reclaim missed Section 91 credits, Schedule FA filings, NRO TDS reconciliation across years.

Pricing is success-fee based on recovered Indian TDS via Section 91 credit (no recovery, no fee). Annual filing (including Form 67 + Section 91 computation) and the Form 13 application for a property sale are flat fees, quoted on the call.

If you've been a Nigerian-Indian for 3+ years and you haven't claimed Section 91 credit on your Indian ITRs, book free CA appointment. The cleanup window via Section 119(2)(b) is 5 Assessment Years rolling; missed years drop off every April.

Q: I read Nigeria has a DTAA with India. True?

A: A DTAA was negotiated and signed in 2009, but it hasn't been ratified by both legislatures. As of 2026, the treaty is not in force. Some sources confuse the negotiated text with an actual operating treaty. Section 91 is what's actually available.

Q: Can I use Form 10F as a Nigerian-Indian?

A: No. Form 10F is for treaty claims only. Without a DTAA, there's no Article 11 / Article 10 rate to claim, so Form 10F doesn't apply. Indian-side TDS stays at the 30% default. Section 91 credit on the Indian ITR is your relief, not Form 10F.

Q: My Nigerian tax bill is ₹2 lakh. My Indian tax on the same income is ₹3 lakh. Section 91 credit?

A: ₹2 lakh (the lower). Section 91 caps the credit at the foreign tax actually paid OR the Indian tax payable, whichever is lower. So you pay ₹2 lakh in Nigeria, ₹1 lakh net in India, total ₹3 lakh. Without Section 91 it would be ₹2L + ₹3L = ₹5L.

Q: I sold a Mumbai flat 2 years ago without filing Form 13. Recoverable now?

A: The over-deducted TDS is recoverable through your Indian ITR for that AY (file revised return under Section 139 or Section 119(2)(b) condonation if outside the revised-return window). Section 91 credit on the Nigerian capital gains tax applies. Book free CA appointment.

Q: Will Nigeria-India sign a DTAA soon?

A: Negotiations have been ongoing since 2009. As of 2026 no firm timeline. Don't plan around an upcoming treaty; use Section 91 + Form 13 + standard non-resident rules.