{"id":1343,"date":"2026-03-25T15:12:42","date_gmt":"2026-03-25T10:42:42","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=1343"},"modified":"2026-03-25T15:12:44","modified_gmt":"2026-03-25T10:42:44","slug":"dtaa-between-india-and-usa-complete-guide-for-nri","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/","title":{"rendered":"US India Tax Treaty &#8211; DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">Double Taxation Avoidance Agreement (DTAA) between India and the U.S.<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"><a>Overview and Purpose<\/a><\/h2>\n\n\n\n<p>The <strong>Convention between India and the United States for the Avoidance of Double Taxation and Prevention of Fiscal Evasion<\/strong> entered into force on <strong>18&nbsp;December&nbsp;1990<\/strong> and has been amended by subsequent protocols. It applies to persons (individuals, companies and other entities) who are <strong>residents<\/strong> of one or both countries. The agreement aims to allocate taxing rights between India and the U.S., prevent double taxation of the same income and combat tax evasion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Taxes covered<\/a><\/h3>\n\n\n\n<p>The DTAA applies to the following taxes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>United States:<\/strong> Federal income tax (excluding accumulated earnings tax, personal holding company tax and social security taxes) and excise taxes on insurance premiums paid to foreign insurers.<\/li>\n\n\n\n<li><strong>India:<\/strong> Income\u2011tax (including surcharge) and surtax. The agreement also covers substantially similar taxes imposed after the treaty\u2019s entry.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Key definitions (Article&nbsp;3)<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>India<\/strong> \u2013 the territory of India, its territorial sea and any maritime zones where India exercises sovereign rights.<\/li>\n\n\n\n<li><strong>United States<\/strong> \u2013 all territory of the United States, including its territorial sea and seabed areas where U.S. tax laws apply.<\/li>\n\n\n\n<li><strong>Resident<\/strong> \u2013 any person liable to tax in a State by reason of domicile, residence, citizenship, place of management, or other criterion. For dual residents, the treaty uses \u201ctie\u2011breaker\u201d tests: permanent home, centre of vital interests, habitual abode and nationality.<\/li>\n\n\n\n<li><strong>Permanent establishment (PE)<\/strong> \u2013 a fixed place of business through which an enterprise carries on its business. The treaty lists examples such as branches, offices, factories, workshops, mines, warehouses, stores and farms. A building site or construction project constitutes a PE if it lasts more than <strong>120\u00a0days<\/strong>, and the furnishing of services may constitute a PE if activities continue for <strong>over\u00a090\u00a0days within any twelve\u2011month period<\/strong>. Certain activities of a preparatory or auxiliary nature do <strong>not<\/strong> create a PE.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a>Practical Provisions Relevant to NRIs and Cross\u2011Border Taxpayers<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Business profits and PEs (Articles&nbsp;7 and&nbsp;14)<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Business income<\/strong> of a resident enterprise is taxable <strong>only in the country of residence<\/strong> unless the enterprise carries on business in the other country through a <strong>permanent establishment<\/strong>. If there is a PE, only the profits attributable to that PE may be taxed in the source country.<\/li>\n\n\n\n<li><strong>Branch profits tax<\/strong> \u2013 the U.S. may impose a tax on the \u201cdividend equivalent amount\u201d of profits of an Indian company\u2019s U.S. PE or on excess interest deductible in the U.S. beyond what is actually paid abroad. However, the tax rate cannot exceed the dividend and interest withholding rates prescribed in Articles\u00a010 and\u00a011.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Dividends (Article&nbsp;10)<\/a><\/h3>\n\n\n\n<p>Dividends paid by a company resident in one country to a resident of the other country may be taxed in both countries. The source country (where the company is resident) may levy withholding tax but the rate is limited to:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>Scenario<\/td><td>Maximum withholding rate<\/td><\/tr><\/thead><tbody><tr><td>Beneficial owner is a company holding <strong>\u226510&nbsp;%<\/strong> of the shares<\/td><td><strong>15&nbsp;%<\/strong> of gross dividend<\/td><\/tr><tr><td>All other cases<\/td><td><strong>25&nbsp;%<\/strong> of gross dividend<\/td><\/tr><tr><td>Dividends paid by a U.S. Real Estate Investment Trust<\/td><td>Only the 25&nbsp;% rate applies unless the beneficiary is an individual holding &lt;10&nbsp;%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Tax withheld abroad may be claimed as a foreign tax credit in the residence country (see Article&nbsp;25).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Interest (Article&nbsp;11)<\/a><\/h3>\n\n\n\n<p>Interest paid in one country to a resident of the other may be taxed in both countries, but the source country\u2019s withholding tax is capped at:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>Type of interest<\/td><td>Maximum rate<\/td><\/tr><\/thead><tbody><tr><td>Interest on loans granted by banks or similar financial institutions (including insurance companies)<\/td><td><strong>10&nbsp;%<\/strong> of gross interest<\/td><\/tr><tr><td>Other interest payments<\/td><td><strong>15&nbsp;%<\/strong> of gross interest<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Interest paid to governments, central banks or approved government financing institutions (e.g., EXIM Bank) is <strong>exempt<\/strong>. The treaty deems interest to arise where the payer is a resident or where a PE bearing the interest is situated.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Royalties and fees for included services (Article&nbsp;12)<\/a><\/h3>\n\n\n\n<p>\u201cRoyalties\u201d include payments for the use of copyrights, patents, trademarks, designs, secret formulas and information concerning industrial or commercial experience. They also include payments for the use of industrial, commercial or scientific equipment.<\/p>\n\n\n\n<p>\u201cFees for included services\u201d cover technical or consultancy services that are <strong>ancillary and subsidiary<\/strong> to the licence of rights or <strong>make available technical knowledge, experience, skill or know\u2011how<\/strong>. Services such as teaching, personal services to individuals, or employment\u2011related services are excluded.<\/p>\n\n\n\n<p>The withholding tax rates depend on the type of royalty\/service and the period:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td>Scenario<\/td><td>Maximum rate payable to beneficial owner<\/td><\/tr><\/thead><tbody><tr><td><strong>Royalties for copyrights, patents, trademarks, etc.<\/strong> or fees for included services<\/td><td>15&nbsp;% when the payer is the Government\/public\u2011sector company; 20&nbsp;% in other cases for the first five years; 15&nbsp;% thereafter<\/td><\/tr><tr><td><strong>Royalties for use of industrial, commercial or scientific equipment<\/strong> or fees incidental to such use<\/td><td>10&nbsp;% of gross amount<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Royalties and fees are taxable in the residence country as well, with a credit for tax paid abroad. If the services are effectively connected with a PE or fixed base in the source country, Article&nbsp;7 or&nbsp;15 applies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Gains (Article&nbsp;13)<\/a><\/h3>\n\n\n\n<p>Except for gains from ships or aircraft covered under Article&nbsp;8, each country may tax capital gains under its domestic law. Thus, capital gains from sale of shares or property may be taxed in the country where the asset is located, subject to relief from double taxation under Article&nbsp;25.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Independent and dependent personal services (Articles&nbsp;15 &amp;&nbsp;16)<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Independent personal services<\/strong> \u2013 Professionals (doctors, lawyers, accountants, etc.) resident in one country are taxable in the other country on fees for services performed there only if they have a <strong>fixed base<\/strong> regularly available or stay in that country for <strong>\u226590\u00a0days in a taxable year<\/strong>.<\/li>\n\n\n\n<li><strong>Dependent personal services<\/strong> \u2013 Salaries and wages of an employee resident in one country are taxable only in the country of residence unless the employment is exercised in the other country. Remuneration for work in the other country is exempt if the employee is present in the other country for <strong>\u2264183\u00a0days<\/strong>, the employer is not a resident of that country and the remuneration is not borne by a PE or fixed base there.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Directors\u2019 fees, entertainers and athletes (Articles&nbsp;17 &amp;&nbsp;18)<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Directors\u2019 fees<\/strong> are taxable in the country where the company paying the fee is resident.<\/li>\n\n\n\n<li><strong>Entertainers and athletes<\/strong> \u2013 Income derived from personal activities may be taxed in the country of performance unless the net income does not exceed <strong>US$1,500 (or equivalent in INR)<\/strong>. If income accrues to another person (e.g., a company), it may still be taxed in the country of performance.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Government remuneration and private pensions (Articles&nbsp;19 &amp;&nbsp;20)<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Government remuneration and pensions<\/strong> are generally taxable only in the paying State, with exceptions when the recipient is resident and national of the other State.<\/li>\n\n\n\n<li><strong>Private pensions and annuities<\/strong> are taxable only in the recipient\u2019s country of residence. Alimony and child support payments are taxable only in the recipient\u2019s State.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Students, apprentices, teachers and researchers (Articles&nbsp;21 &amp;&nbsp;22)<\/a><\/h3>\n\n\n\n<p>Students and apprentices present in the other country principally for education or training are exempt from tax on payments arising outside that country. Teachers and research scholars visiting the other country for less than <strong>two years<\/strong> are exempted from tax on remuneration for teaching or research.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Other income (Article&nbsp;23)<\/a><\/h3>\n\n\n\n<p>Income not covered by previous articles is taxable only in the residence State, except where it is attributable to a PE or fixed base in the other State.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Limitation on benefits (Article&nbsp;24)<\/a><\/h3>\n\n\n\n<p>To prevent treaty shopping, corporate residents claiming treaty benefits must be beneficially owned (&gt;50&nbsp;%) by residents or citizens of India or the U.S., and their income must not be used substantially to meet liabilities to third\u2011country persons. Companies listed on recognised stock exchanges or carrying on an active trade or business are excepted. Competent authorities can grant benefits to others by agreement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Elimination of double taxation (Article&nbsp;25)<\/a><\/h3>\n\n\n\n<p>Both countries use the <strong>credit method<\/strong>. The U.S. allows residents\/citizens a credit for Indian tax paid. India allows residents a deduction (as a credit against income tax) for U.S. tax paid, subject to a cap equal to the portion of Indian tax attributable to income taxed in the U.S.. For companies paying surtax, the credit is allowed first from income tax and then from surtax. Income is deemed to arise in the country where it may be taxed under the treaty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Non\u2011discrimination (Article&nbsp;26)<\/a><\/h3>\n\n\n\n<p>Nationals of one country shall not be subjected in the other country to taxes that are more burdensome than those on nationals in similar circumstances. PEs shall not be less favourably taxed than domestic enterprises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Administrative provisions (Articles&nbsp;27&nbsp;\u2013&nbsp;30)<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mutual agreement procedure<\/strong> \u2013 Taxpayers who believe that actions of one or both states result in taxation not in accordance with the treaty may present their case to the competent authority of their country of residence within <strong>three years<\/strong>. Authorities shall endeavour to resolve cases by mutual agreement.<\/li>\n\n\n\n<li><strong>Exchange of information<\/strong> \u2013 Competent authorities will exchange such information as is necessary for administering taxes and preventing fraud or evasion. Information received is treated as secret and may be disclosed only to persons involved in tax administration.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a>Practical Guidance for NRIs and Businesses<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Claiming treaty benefits<\/a><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Determine residency<\/strong> \u2013 To claim DTAA benefits you must be a tax resident of India or the U.S. Obtain a <strong>Tax Residency Certificate (TRC)<\/strong> from the tax authorities of your resident country.<\/li>\n\n\n\n<li><strong>Provide documentation to payer<\/strong> \u2013 If you are a U.S. resident receiving income from India, provide the payer with a TRC and <strong>Form\u00a010F<\/strong> (declaration of treaty\u2011relevant information). Indian payers may withhold tax at treaty rates after verifying these documents.<\/li>\n\n\n\n<li><strong>File returns and claim credit<\/strong> \u2013 Include foreign income and tax credit details when filing your income\u2011tax return. Indian residents must file <strong>Form\u00a067<\/strong> to claim credit for U.S. taxes; U.S. residents use <strong>Form\u00a01116<\/strong>. Maintain evidence of tax paid abroad.<\/li>\n\n\n\n<li><strong>Monitor PE thresholds<\/strong> \u2013 Businesses should track days spent in the other country to ensure they do not inadvertently create a PE (120\u2011day rule for construction projects and 90\u2011day rule for services). Exceeding these thresholds could subject profits to tax in that country.<\/li>\n\n\n\n<li><strong>Assess income type<\/strong> \u2013 Identify whether your income is interest, royalties, fees for included services, capital gains, salary, etc., because different articles and withholding rates apply.<\/li>\n\n\n\n<li><strong>Review Limitation on Benefits (LOB) tests<\/strong> \u2013 Companies seeking treaty benefits must meet ownership and activity criteria. Ensure corporate structures are compliant to avoid denial of benefits.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><a>Common situations<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Interest from Indian deposits held by U.S. residents:<\/strong> subject to 15\u00a0% withholding (10\u00a0% if paid by a bank) and reportable in the U.S.; credit available under Article\u00a025.<\/li>\n\n\n\n<li><strong>Fees for technical services provided by a U.S. consultant to an Indian company:<\/strong> taxed in India at 15\u00a0% or 20\u00a0% (depending on payor) for the first five years and 15\u00a0% thereafter. If the services make available know\u2011how or are ancillary to licensed rights, they fall within Article\u00a012; otherwise they may be taxed as business profits or independent services.<\/li>\n\n\n\n<li><strong>Salary earned by an NRI while working remotely for a U.S. employer:<\/strong> remains taxable in India if the employment is exercised in India; the U.S. will also tax its citizens. Credit for taxes paid is available. Short assignments (\u2264183\u00a0days) may escape Indian tax if paid by a non\u2011resident employer and not borne by a PE.<\/li>\n\n\n\n<li><strong>Capital gains from sale of shares of an Indian company by a U.S. resident:<\/strong> taxable in India under domestic law because Article\u00a013 allows each State to tax gains; U.S. residents may claim credit for Indian tax paid.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a>Distinction from FATCA \/ IGA<\/a><\/h2>\n\n\n\n<p>The <strong>2015 Agreement to Improve International Tax Compliance and to Implement FATCA<\/strong> (Inter\u2011governmental Agreement) is separate from the DTAA. It focuses on automatic exchange of information on financial accounts to ensure tax compliance and does not provide relief from double taxation. Under the IGA, financial institutions must report specified accounts, and India receives information on accounts held by Indian residents in the U.S. and vice versa. Taxpayers should comply with both FATCA and DTAA obligations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>Summary<\/a><\/h2>\n\n\n\n<p>The India\u2013U.S. DTAA provides a comprehensive framework for dividing taxing rights and preventing double taxation. It defines residency, permanent establishment thresholds, and sets maximum withholding tax rates for dividends, interest, royalties and fees for included services. It also addresses taxation of employment income, pensions, capital gains and other incomes, includes limitation\u2011on\u2011benefits provisions, and provides mechanisms for relief from double taxation and exchange of information. NRIs and businesses engaged in cross\u2011border transactions should understand these provisions, maintain proper documentation, and comply with procedural requirements to fully benefit from the treaty.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><a href=\"https:\/\/caalokkumar.com\/schedule-appointment.html\" target=\"_blank\" rel=\"noreferrer noopener\">Schedule Appointment \/\u00a0Request Call Back<\/a><\/strong><\/p>\n\n\n\n<p><strong><a href=\"http:\/\/caalokkumar.com\">DTAA\u00a0India\u00a0USA<\/a> | <a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">US\u00a0India\u00a0tax\u00a0treaty<\/a> | <a href=\"http:\/\/caindwarka.com\" target=\"_blank\" rel=\"noreferrer noopener\">Double\u00a0taxation\u00a0avoidance\u00a0agreement\u00a0India\u00a0USA<\/a> | <a href=\"http:\/\/wealth4india.com\" target=\"_blank\" rel=\"noreferrer noopener\">DTAA\u00a0with\u00a0USA<\/a> | <a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">India\u00a0USA\u00a0tax\u00a0treaty\u00a02026<\/a> | <a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">Income\u2011tax\u00a0Act\u00a02025\u00a0DTAA<\/a> | <a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">Income\u2011tax\u00a0Rules\u00a02026<\/a> | <a href=\"https:\/\/caalokkumar.com\/itr-filing.html\">NRI\u00a0tax\u00a0new\u00a0rules\u00a02026 US\u00a0stock\u00a0dividends\u00a0tax\u00a0India\u00a02026<\/a>| <a href=\"http:\/\/itrkendra.com\" target=\"_blank\" rel=\"noreferrer noopener\">Capital\u00a0gains\u00a0tax\u00a0India\u00a0USA\u00a0treaty<\/a> |<\/strong><\/p>\n\n\n\n<p>#DTAAIndiaUSA #USTaxTreaty #NRITax #IncomeTaxAct2025 #IncomeTaxRules2026 #TaxPlanning #W8BEN #ForeignTaxCredit #InternationalTax #NRIInvesting #CANearMe <\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Double Taxation Avoidance Agreement (DTAA) between India and the U.S. Overview and Purpose The Convention between India and the United States for the Avoidance of Double Taxation and Prevention of&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[689,687,817,672,392,275,70,72],"tags":[685,772,64,40,37],"class_list":["post-1343","post","type-post","status-publish","format-standard","hentry","category-double-taxation","category-dtaa","category-dtaa-with-usa","category-foreign-assets","category-foreign-remittance","category-forex-transactions","category-nri-taxation","category-trc","tag-dtaa","tag-lower-tds-certificate-for-nri","tag-nri-taxation","tag-taxinindia","tag-taxplanning"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>US India Tax Treaty - DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers - CA ALOK KUMAR<\/title>\n<meta name=\"description\" content=\"DTAA between India and USA explained in simple language for NRIs, investors and taxpayers. Learn tax rules, treaty benefits, foreign tax credit, dividends, interest, salary, and capital gains. Complete guide to DTAA between India and USA for NRIs and taxpayers. Understand tax residency, foreign tax credit, dividend tax, interest, salary, capital gains, and double taxation relief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"US India Tax Treaty - DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers - CA ALOK KUMAR\" \/>\n<meta property=\"og:description\" content=\"DTAA between India and USA explained in simple language for NRIs, investors and taxpayers. Learn tax rules, treaty benefits, foreign tax credit, dividends, interest, salary, and capital gains. Complete guide to DTAA between India and USA for NRIs and taxpayers. Understand tax residency, foreign tax credit, dividend tax, interest, salary, capital gains, and double taxation relief.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\" \/>\n<meta property=\"og:site_name\" content=\"CA ALOK KUMAR\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-25T10:42:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-25T10:42:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"134\" \/>\n\t<meta property=\"og:image:height\" content=\"100\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA ALOK KUMAR\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA ALOK KUMAR\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\"},\"author\":{\"name\":\"CA ALOK KUMAR\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"headline\":\"US India Tax Treaty &#8211; DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers\",\"datePublished\":\"2026-03-25T10:42:42+00:00\",\"dateModified\":\"2026-03-25T10:42:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\"},\"wordCount\":2165,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"keywords\":[\"DTAA\",\"Lower TDS Certificate for NRI\",\"NRI Taxation\",\"TaxinIndia\",\"TaxPlanning\"],\"articleSection\":[\"Double Taxation\",\"DTAA\",\"DTAA with USA\",\"Foreign Assets\",\"Foreign Remittance\",\"Forex Transactions\",\"NRI Taxation\",\"TRC\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\",\"name\":\"US India Tax Treaty - DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers - CA ALOK KUMAR\",\"isPartOf\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#website\"},\"datePublished\":\"2026-03-25T10:42:42+00:00\",\"dateModified\":\"2026-03-25T10:42:44+00:00\",\"description\":\"DTAA between India and USA explained in simple language for NRIs, investors and taxpayers. Learn tax rules, treaty benefits, foreign tax credit, dividends, interest, salary, and capital gains. Complete guide to DTAA between India and USA for NRIs and taxpayers. Understand tax residency, foreign tax credit, dividend tax, interest, salary, capital gains, and double taxation relief.\",\"breadcrumb\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/caalokkumar.com\/my-writing\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"US India Tax Treaty &#8211; DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#website\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/\",\"name\":\"CA ALOK KUMAR\",\"description\":\"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX\",\"publisher\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"alternateName\":\"CA Firm in Dwarka\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\",\"name\":\"CA ALOK KUMAR\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\",\"contentUrl\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\",\"width\":134,\"height\":100,\"caption\":\"CA ALOK KUMAR\"},\"logo\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/\"},\"description\":\"Fellow member of the Institute of Chartered Accountants of India and Working as a Partner of most reputed CA firm name as S.K. Mehta &amp; Co\",\"sameAs\":[\"https:\/\/caalokkumar.com\/my-writing\",\"https:\/\/www.facebook.com\/ca.aloknandan\",\"https:\/\/www.instagram.com\/alokkrca2000\/\",\"https:\/\/www.linkedin.com\/in\/ca-alok-kumar-8146b915\/\"],\"url\":\"https:\/\/caalokkumar.com\/my-writing\/author\/caalok\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"US India Tax Treaty - DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers - CA ALOK KUMAR","description":"DTAA between India and USA explained in simple language for NRIs, investors and taxpayers. Learn tax rules, treaty benefits, foreign tax credit, dividends, interest, salary, and capital gains. Complete guide to DTAA between India and USA for NRIs and taxpayers. Understand tax residency, foreign tax credit, dividend tax, interest, salary, capital gains, and double taxation relief.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/","og_locale":"en_US","og_type":"article","og_title":"US India Tax Treaty - DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers - CA ALOK KUMAR","og_description":"DTAA between India and USA explained in simple language for NRIs, investors and taxpayers. Learn tax rules, treaty benefits, foreign tax credit, dividends, interest, salary, and capital gains. Complete guide to DTAA between India and USA for NRIs and taxpayers. Understand tax residency, foreign tax credit, dividend tax, interest, salary, capital gains, and double taxation relief.","og_url":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/","og_site_name":"CA ALOK KUMAR","article_publisher":"https:\/\/www.facebook.com\/ca.aloknandan","article_author":"https:\/\/www.facebook.com\/ca.aloknandan","article_published_time":"2026-03-25T10:42:42+00:00","article_modified_time":"2026-03-25T10:42:44+00:00","og_image":[{"width":134,"height":100,"url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","type":"image\/png"}],"author":"CA ALOK KUMAR","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA ALOK KUMAR","Est. reading time":"10 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#article","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/"},"author":{"name":"CA ALOK KUMAR","@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"headline":"US India Tax Treaty &#8211; DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers","datePublished":"2026-03-25T10:42:42+00:00","dateModified":"2026-03-25T10:42:44+00:00","mainEntityOfPage":{"@id":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/"},"wordCount":2165,"commentCount":0,"publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"keywords":["DTAA","Lower TDS Certificate for NRI","NRI Taxation","TaxinIndia","TaxPlanning"],"articleSection":["Double Taxation","DTAA","DTAA with USA","Foreign Assets","Foreign Remittance","Forex Transactions","NRI Taxation","TRC"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/","url":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/","name":"US India Tax Treaty - DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers - CA ALOK KUMAR","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#website"},"datePublished":"2026-03-25T10:42:42+00:00","dateModified":"2026-03-25T10:42:44+00:00","description":"DTAA between India and USA explained in simple language for NRIs, investors and taxpayers. Learn tax rules, treaty benefits, foreign tax credit, dividends, interest, salary, and capital gains. Complete guide to DTAA between India and USA for NRIs and taxpayers. Understand tax residency, foreign tax credit, dividend tax, interest, salary, capital gains, and double taxation relief.","breadcrumb":{"@id":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/caalokkumar.com\/my-writing\/dtaa-between-india-and-usa-complete-guide-for-nri\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/caalokkumar.com\/my-writing\/"},{"@type":"ListItem","position":2,"name":"US India Tax Treaty &#8211; DTAA Between India and USA: Complete Guide for NRIs, Investors and Taxpayers"}]},{"@type":"WebSite","@id":"https:\/\/caalokkumar.com\/my-writing\/#website","url":"https:\/\/caalokkumar.com\/my-writing\/","name":"CA ALOK KUMAR","description":"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX","publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"alternateName":"CA Firm in Dwarka","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Person","Organization"],"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657","name":"CA ALOK KUMAR","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/","url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","contentUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","width":134,"height":100,"caption":"CA ALOK KUMAR"},"logo":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/"},"description":"Fellow member of the Institute of Chartered Accountants of India and Working as a Partner of most reputed CA firm name as S.K. Mehta &amp; Co","sameAs":["https:\/\/caalokkumar.com\/my-writing","https:\/\/www.facebook.com\/ca.aloknandan","https:\/\/www.instagram.com\/alokkrca2000\/","https:\/\/www.linkedin.com\/in\/ca-alok-kumar-8146b915\/"],"url":"https:\/\/caalokkumar.com\/my-writing\/author\/caalok\/"}]}},"_links":{"self":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/comments?post=1343"}],"version-history":[{"count":1,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1343\/revisions"}],"predecessor-version":[{"id":1344,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/1343\/revisions\/1344"}],"wp:attachment":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media?parent=1343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/categories?post=1343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/tags?post=1343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}