Service · DTAA TDS recovery
A DTAA refund is the gap between 30% NRO TDS and the treaty rate
Last updated 16 October 2026 · By Vipul Sharma, Founder · Reviewed by Preetesh Maloo, CA
Section 195 is why the bank withholds 30% on NRO interest. Section 90 (Section 159 from 1 April 2026) is why the treaty rate can apply instead, once you have a Tax Residency Certificate and Form 41 (formerly Form 10F). The Income Tax Department's refund page sets out CBDT Circular 11/2024: a condonation application is open for five years from the end of the assessment year, and no interest is admissible on a belated refund. Section 244A interest applies to a refund on a return filed in time, not to a condoned claim. Form 67 is a resident filing and is not part of an NRI return. Flat fee. ICAI-registered.
46-country DTAA coverage · Section 288 representation · ₹12 Cr+ recovered for NRIs since 2018
Typical NRI recovery range
For a 4-year window: ₹40,000 to ₹15,00,000 of past TDS recovered, depending on income source mix. Section 244A interest at 6% a year is added for years whose return was filed under the normal timelines, including a belated return; years recovered through condonation come back as principal only. Our fee is fixed and quoted before we start.
Quick answers
What exactly is recoverable via DTAA?
The gap between your bank's default 30% NRO TDS and your country's tax treaty rate. For most NRI countries the treaty rate is 7.5% (Saudi) to 15% (USA / UK / Singapore / Canada / Australia), so 50-75% of every deduction is recoverable. It covers NRO FD interest, dividends, equity capital gains, and rent on Indian property. Dividends are the exception for US and Canadian individuals, whose treaty rate is 25%, so the 20% domestic rate already applies.
How many past years can I recover?
Up to 4 assessment years (currently AY 2022-23 through AY 2025-26). Section 139(4) covers belated returns; for the older years Section 119(2)(b) condonation is filed alongside, and CBDT typically grants it for genuine treaty under-claiming. Delayed refunds also earn 244A interest at 6% per annum.
Do I have to keep filing every year, or does my bank apply the treaty rate going forward?
Once Form 10F and your TRC are on the IT portal and your bank's NRI compliance desk has been briefed, future NRO TDS is deducted at the treaty rate rather than 30%. You still file an ITR each year, but recovering past TDS only has to happen once.
What we recover, by income source
4 income sources. Different treaty rules each.
The default TDS, the treaty rate, the recoverable amount, and the schedule it lands on in your ITR. all of these differ by income source. Here's the math for the four highest-recovery sources.
NRO FD interest
Default
30% TDS
Treaty
7.5%, 15%
Typical
₹40K, ₹2L / year recovered
The most common recovery. NRO bank deducts 30% by default; treaty drops it to 7.5% (Saudi), 10% (Germany / Switzerland / Netherlands / UAE 12.5%), or 15% (USA / UK / Singapore / Canada / Australia).
Dividends from Indian shares / MFs
Default
20% TDS
Treaty
10%, 15%
Typical
₹15K, ₹1L / year recovered
Article 10 treaty relief. the DTAA table inside Schedule OS (and Schedule CG for gains), where the country code, treaty article, treaty rate and TRC flag go, with the income then flowing into Schedule SI. Schedule FSI and TR are resident-only. Recoverable five assessment years back through Section 119(2)(b) condonation.
Capital gains, equity / MFs
Default
Depends on asset and gain
Treaty
Treaty- and asset-specific
Typical
Depends on eligibility and tax withheld
Capital-gains relief depends on the treaty, the asset sold and your eligibility. The Mauritius and Singapore treaties preserve relief for qualifying shares in Indian companies acquired before 1 April 2017. For shares in Indian companies acquired on or after that date, these treaties permit Indian taxation; the transitional cap of 50% of the domestic tax rate applied only to qualifying gains arising from 1 April 2017 through 31 March 2019. Mutual-fund units and indirect transfers need separate analysis.
Treaty sources and March 2026 GAAR clarificationRent from Indian property
Default
30% TDS by tenant
Treaty
Treaty rate via TRC
Typical
₹50K, ₹3L / year recovered
Section 195 makes the tenant deduct 30% on full rent. Form 41 (formerly Form 10F) + TRC + ITR-2 lets you reclaim to what you actually owe once assessed. Note that no treaty caps India's rate on rent: Article 6 gives India the taxing right with no ceiling, so a TRC does not reduce tax on rental income. The refund comes from being assessed on net annual value after the Section 24(a) flat 30% deduction and Section 24(b) loan interest, not from a treaty rate.
Upload your 26AS. we scan and quote the recovery in 24 hours.
Free, no signup, no commitment. Most NRIs see 40K, 3L recoverable per year.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
Our service procedure
8 steps. Each one a separate piece of work.
Most filers stop at step 4 (Form 10F + ITR). We do all 8. that's the difference between filing the paperwork and actually getting the refund credited.
Upload 26AS or NRO statement
Free, no signup. We scan every TDS entry across all income heads and compute the gap against what you actually owe once assessed, which is the number that determines your refund rather than the gap to the treaty rate.
Free 15-min CA scoping call
We explain exactly what's recoverable, what isn't, the realistic timeline, and quote a flat fee. No commitment.
TRC application in your country
We coordinate Form 6166 (USA), FTA cert (UAE), HMRC TRC (UK), IRAS CoR (Singapore), CRA cert (Canada), ZATCA (Saudi), and 25 other authorities. You don't navigate foreign tax portals.
Form 10F upload + MOA filing
Form 41 (formerly Form 10F) on the IT portal with the correct treaty article cited. a No-Permanent-Establishment declaration where Article 7 business profits, or Article 12 or 13 income, is involved.
ITR-2 / ITR-3 with full schedule set
Schedule TR (treaty relief), Schedule FSI (foreign-sourced income), Schedule FA (foreign assets ≥ ₹50L), Form 44 (formerly Form 67) (FTC claim where you also paid tax abroad).
Past-year recovery (up to 4 years)
Belated returns under Section 139(4) + Section 119(2)(b) condonation where needed. We file all eligible past years in one engagement.
Bank-desk briefing (future TDS)
We brief your NRO bank's compliance desk (SBI / ICICI / HDFC / Axis / Kotak. We've done them all) so future TDS is deducted at the treaty rate, not 30%.
Refund follow-up + 244A interest
We track your refund weekly at CPC. Where refund is delayed there is no three-month trigger in Section 244A: interest at 0.5% a month runs from 1 April of the assessment year, or from the date you actually filed if the return was belated, and none is payable at all on a refund condoned under Section 119(2)(b). Refund credits directly to your NRO account.
Bundled at one flat fee
4 services in one engagement.
These four pieces are bundled at one flat fee. many firms charge each as a separate engagement.
Tax Residency Certificate (TRC)
Full TRC procurement in your country, no chasing the foreign tax authority yourself. 46-country expertise.
Form 10F (and Form 41 from FY 26-27)
Drafted, uploaded to the IT portal, acknowledgement archived. Form 41 ready for the 1 April 2026 transition.
ITR-2 / ITR-3 filing
the DTAA table inside Schedule OS (and Schedule CG for gains), where the country code, treaty article, treaty rate and TRC flag go, with the income then flowing into Schedule SI. Schedule FSI, Schedule TR, Schedule FA and Form 44 are resident filings and do not belong in an NRI return. Every schedule filed correctly. ICAI CA, not a junior.
Bank-desk + AO coordination
Future TDS at treaty rate, bank desk briefed. Any AO notices in the process, Section 288 representation included.
You can recover the last 4 assessment years, not just this one.
Section 139(4) belated returns + Section 119(2)(b) condonation for the older years lets us file 4 past-year ITRs in one engagement. For AY 2022-23 through AY 2025-26, every past 30% TDS deduction is recoverable down to your treaty rate, plus 244A interest where the refund was delayed from 1 April of the assessment year, or from the filing date on a belated return, and not at all where the claim was condoned under Section 119(2)(b).
Realistic 4-year recovery example: A USA-resident NRI with ₹40L in NRO FDs (₹3L annual interest) had 30% TDS = ₹90K/yr deducted. Treaty rate is 15% = ₹45K/yr. Recoverable per year: ₹45K. Across 4 years: ₹1.8L recovered + ~₹15K of 244A interest.
Read the full past-year recovery serviceCustomized per country
Your treaty rate depends on your country.
Top 10 NRI countries. We cover 31 total, see the full DTAA comparison.
| Country | Interest rate | Dividend rate | Capital gains |
|---|---|---|---|
| USA | 15% | 15% | Treaty applies; case-by-case |
| UAE | 12.5% | 10% | 0% on capital gains (Article 13) |
| UK | 15% | 10-15% | Treaty applies |
| Singapore | 15% | 10-15% | Treaty applies |
| Canada | 15% | 15-25% | Treaty applies |
| Australia | 15% | 15% | Treaty applies |
| Saudi Arabia | 10% | 5% | Treaty applies |
| Germany | 10% | 10% | Treaty applies |
| Netherlands | 10% | 10% | Treaty applies |
| Switzerland | 10% | 10% | Treaty applies |
Official portals & downloads
Want to start the paperwork yourself?
These are the real portals + the bottlenecks most NRIs hit. We do all of this for you under one flat fee, but if you're DIY-curious, this is where to start.
26AS: Tax Credit Statement (download)
All TDS deducted on your PAN across banks, brokers, and tenants. Source-of-truth for what's recoverable. Available on TRACES + IT portal.
Login to TRACESAIS: Annual Information Statement
Wider than 26AS: includes dividend payouts, MF redemption, equity transactions, foreign-fund holdings. The richer dataset for treaty-rate reconciliation.
Open AIS on IT portalForm 10F filing (IT Portal)
Login → e-File → Income Tax Forms → File Form 10F. Requires TRC reference. Form 41 (Section 159(8)) replaces this from FY 2026-27.
IT portal, file Form 10FForm 67: Foreign Tax Credit
Filed BEFORE the ITR. Required to claim credit for tax already paid in your country (US, UK, etc.) on the same income. Section 90 mechanism.
IT portal, Form 67USA: Form 6166 (TRC) via IRS Form 8802
$85 / request. 45-90 days. Valid for the calendar year. You'll need TWO Form 6166s to cover one Indian FY (April-March spans two calendar years).
IRS Form 8802UAE / UK / Singapore / Canada TRC
UAE: FTA EmaraTax portal. UK: HMRC Certificate of Residence (free, 4-6 weeks). Singapore: IRAS COR. Canada: CRA NR301. Full list in our service.
Per-country TRC routes6 places DIY filings break (and the right fix)
- 1. TRC validity mismatch:US Form 6166 is calendar-year; Indian FY is April-March. You need TWO Form 6166s (one for the calendar year of Apr-Dec, one for Jan-Mar). Missing one → AO disallows treaty relief.
- 2. Wrong treaty article cited:NRO FD interest = Article 11. Dividend = Article 10. Royalty = Article 12. Capital gain = Article 13. Citing the wrong article on Form 10F → auto-rejection at portal level.
- 3. ITR-1 instead of ITR-2:NRIs cannot file ITR-1 (Sahaj). Must use ITR-2 (or ITR-3 if business income). Filing ITR-1 by mistake → revised return required + delays past the 244A interest clock.
- 4. Schedule TR missed:Filing ITR-2 without Schedule TR (Tax Relief) populated → default 30% TDS rate applied. Treaty rate is only honored if Schedule TR cites the article + amount.
- 5. Schedule FA non-disclosure: Every foreign asset (RSUs, 401k, foreign bank, ISA, property abroad) goes in Schedule FA once you are ordinarily resident. There is no value threshold on the schedule itself. The ₹1 crore figure people quote belongs to Schedule AL, which is a different schedule. Non-disclosure = ₹10 lakh penalty per FY. Black Money Act exposure.
- 6. Bank desk not briefed:Form 10F + TRC on IT portal isn't enough. your NRO bank also needs a copy on their compliance desk. Otherwise, future TDS continues at 30%. Two systems, both must know.
We handle all 6 as standard. Form 10F + TRC details · Past-year recovery
ICAI
Registered CAs
Sec 288
Faceless representation
31
DTAA-treaty countries
₹12 Cr+
Recovered for NRIs
One CA. 8 steps. Up to ₹15L past TDS recovered.
Free 15-min scoping call. Flat fee scoped after. Refund covers fee 4-10x typical.
Senior CA who specialises in NRI tax · we deal with the tax officer, you don't
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