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| Double Taxation Avoidance Agreement (DTAA) |
Income tax will be deducted at source under Section 195 of the Income Tax Act, 1961, at the rates in force. Wherever there exists a Double Taxation Avoidance Agreement (DTAA), the rate of tax deducted at source will be applied as per the DTAA. The NRI has to give the declaration each financial year in two respects, viz., that he is a resident of a foreign country and he is not the resident of India, during the relevant financial year, failing which TDS will be deducted at normal rates.
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| Withholding Tax Rates (Tax rates applicable in India under ADT Agreement) |
| Country |
Tax % |
Country |
Tax % |
| Armenia |
10% |
Namibia |
10% |
| Australia |
15% |
Nepal |
15% |
| Austria |
10% |
Netherlands |
10% |
| Bangladesh |
10% |
New Zealand |
10% |
| Belarus |
10% |
Norway |
15% |
| Belgium |
15% |
Oman |
10% |
| Botswana |
10% |
Philippines |
15% |
| Brazil |
15% |
Poland |
15% |
| Bulgaria |
15% |
Portuguese Republic |
10% |
| Canada |
15% |
Quatar |
10% |
| China |
10% |
Romania |
15% |
| Cyprus |
10% |
Russian Federation |
10% |
| Czeck Republic |
10% |
Saudi Arbaia |
10% |
| Denmark |
15% |
Serbia |
10% |
| Germany |
10% |
Slovenia |
10% |
| Finland |
10% |
Singapore |
15% |
| France |
10% |
South Africa |
10% |
| Greece |
20% |
Spain |
15% |
| Hungary |
10% |
Srilanka |
10% |
| Iceland |
10% |
Sudan |
10% |
| Indonesia |
10% |
Sweden |
10% |
| Ireland |
10% |
Swiss |
10% |
| Israel |
10% |
Syria |
10% |
| Italy |
15% |
Tanzania |
12.50% |
| Japan |
15% |
Thailand |
20% |
| Jordan |
10% |
Trinidad and Tobago |
10% |
| Kazakstan |
10% |
Turkey |
15% |
| Kenya |
15% |
Turkmenistan |
10% |
| Korea |
15% |
Uganda |
10% |
| Kuwait |
10% |
Ukraine |
10% |
| Kyrgyz Republic |
10% |
United Arab Emirates |
12.50% |
| Libyan Arab Jamahiriya |
20% |
United Arab Republic (Egypt) |
20% |
| Malaysia |
10% |
United Kingdom |
15% |
| Malta |
10% |
United States |
15% |
| Mangolia |
15% |
Uzbekistan |
15% |
| Mauritius |
20% |
Vietnam |
10% |
| Morocco |
10% |
Zambia |
10% |
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