Treaty Withholding Tax

Compute withholding on a cross-border payment — the lower of the domestic rate and the applicable treaty rate, subject to treaty conditions.

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Inputs

Nature of payment

Payment amount (₹)

Treaty rate (%)

TRC + Form 10F available and no PE?

Withholding tax

₹0

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Working

Indicative. The treaty rate applies only if the non-resident furnishes a Tax Residency Certificate and Form 10F, is the beneficial owner, and has no PE in India; otherwise the domestic rate (plus surcharge/cess and 20%/higher without PAN under 206AA, subject to treaty relief) applies. A 15% domestic dividend rate may apply in some cases. Confirm the treaty article.