In an earlier article 'All you wanted to know about TDS for NRIs' , we saw the TDS provisions for various sources of incomes for NRIs. In this article, we look at what happens when the country you are resident in has a double taxation avoidance agreement with India.

Currently, India has DTAA with around 80 countries. In this article we will look at DTAA provisions that India has with UK and US. Broadly, NRIs will be able to avail a reduced TDS rate on certain incomes in India. If you are availing this lower rate, you would need to submit a tax residency certificate (issued by the country of your residence) to the payer.