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NRI  NRI Deposits  Features of NRI deposits   Double Tax Avoidance Agreement
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Double Tax Avoidance Agreement [DTAA]
Features

Non Resident Accounts

 

 

Details of rate at which the TDS should be levied vis-à-vis the relevant notification No. of countries having Double Taxation Avoidance Agreement (DTAA)

Please note: the details available here will be subject to change as per fresh DTAA entered into with the respective countries.

 

Sr.No

Country

Notification No.

% of TDS

1

Armenia

292/2004(F.No.503/5/96-FTD) dt. 08.12.04

10

2

Australia

GSR 60(E) dt. 22.01.92

15

3

Austria

GSR 682(E) dt. 20.09.01

10

4

Bangladesh

GSR 758(E) dt. 08.09.92

10

5

Belarus

GSR 392(E) dt. 17.07.98

10

6

Belgium

GSR 632(E) dt. 31.10.97(1) as amended by Not. No.S0 54(E) dt. 19.01.01

15

7

Brazil

GSR 381(E) dt. 31.03.1992

15

8

Bulgaria

GSR 205(E) dt. 09.05.96

15

9

Canada

SO 28(E) dt. 15.01.98 original Not. No.GSR.635(E) dt. 24.6.92

15

10

China

GSR 331(E) dt.05.04.95

10

11

Cyprus

GSR 805(E) dt. 26.12.1995

10

12

Czech Republic

GSR 811(E) dt. 08.12.1999

10

13

Denmark

GSR 853(E) dt. 25.09.89

15

14

Finland

GSR 786(E) dt. 20.11.84 amended by Not. No.10671 (F. No.501/16/80-FTD) dt. 13.08.98

10

15

France

9602 (F.No.501/16/80-FTD) dt. 06.09.94, as amended by Not. No.SO.650(E) dt. 10.07.2000

10

16

Germany

Not. No.S0836(E) dt. 29.11.96

10

17

Greece

Not. No.GSR 394 dt. 17.03.67

20

18

Hashmite Kingdom of Jordan

GSR 810(E) dt. 08.12.99

10

19

Hungary

127/2005 (F.No.500/68/95-FTD) dt. 31.03.05

10

20

Iceland

19/2008 dt. 05.02.08 (F/No.504/3/2004-FTD-1)

10

21

Indonesia

GSR 77(E) dt. 04.02.1988

10

22

Israel

GSR 256(E) dt. 26.06.96

10

23

Ireland

Not. No.45/2002 (F.No.503/6/99-FTD) dt. 20.02.2002

10

24

Italy

GSR 189(E) dt. 25.04.96

15

25

Japan

GSR 101(E) dt. 01.03.90 amended by Not. No.SO 753(E) dt. 16.08.2000 amended Not. No.186/2006 dt. 19.07.06

10

26

Kazakastan

GSR 633(E) dt. 31.10.97

10

27

Kenya

GSR 665(E) dt. 20.08.85

15

28

Korea

GSR 111(E) dt. 26.09.86 as amended by GSR 986(E) dt. 20.12.90

15

29

Kuwait

SO 2000(E) (Notification No. 277/2007 FTD)

10

30

Kyrgyz Republic

Not. NO.GSR.75(E) dt. 07.02.01

10

31

Libya

GSR 22(E) dt. 01.07.1982

20

32

Malaysia

GSR 667 (E) dt. 12.10.04

10

33

Malta

No.SO 761(E) dt. 22.11.1995

10

34

Mauritius

GSR No.920(E) dt. 06.12.1980

20

35

Mongolia

S0.635(E) dt. 16.09.96

15

36

Morocco

GSR. 245(E) dt. 15.03.2000

10

37

Namibia

GSR 196(E) dt. 08.03.99

10

38

Nepal

GSR 1146(E) dt. 05.12.88

15

39

Netherlands

GSR 382(E) dt. 27.3.1989 amended by Not. No.SO 693(E) dt. 30.08.99

10

40

New Zealand

GSR 314(E) dt. 27.3.1989 amended by Not. No.SO 693(E) dt. 30.08.99

10

41

Norway

GSP 756(E) dt. 09.09.87

15

42

Oman

SO 563(E) dt. 23.9.97

10

43

Philippines

GSR 173(E) dt. 2.4.96

15

44

Poland

GSP 72(E) dt. 12.2.90

15

45

Portuguese Republic

GSR 542(E) dt. 16.06.2000 corrected vide Not. No.SO 673(E) dt. 25.8.2000

10

46

Qatar

GSR 96(E) dt. 08.02.2000

10

47

Romania

GSR 80(E) dt. 8.2.88

15

48

Russia

10677(F.No.501/6/92-FTD) 21.08.98

10

49

Saudi Arabia

Not. No.287/2006-FTD (F.No.501/7/91/-FTD) dt. 17.10.2006

10

50

Singapore

GSR 610(E) dt. 08.08.94 – amended by Not. No.185/2005 dt. 18.07.05 (F.No.500/139/2002-FTD)

15

51

Slovenia

157/2005 (F.No.501/4/92-FTD) dt. 31.05.2005

10

52

South Africa

GSR 198 (E) dt. 21.04.98

10

53

Spain

GSR 356(E) dt. 21.04.95

15

54

Sri Lanka

GSR 342 (E) dt. 19.4.1983

10

55

Sudan

271/2004 (F.No.501/1/97-FTD) dt. 1.11.04

10

56

Sweden

GSR 705(E) dt. 17.12.92

10

57

Swiss Confederation

GSR 357(E) dt. 21.4.95 amended by Not. No.GSP.74(E) dt. 07.02.01

10

58

Syria

GSR 508z(E) dt. 25.6.85

7.5

59

Tanzania

GSR 559(E) dt. 16.10.81

12.50

60

Thailand

GSR 915(E) dt. 27.6.86

20

61

Trinidad & Tobago

GSR 720(E) dt. 26.10.99

10

62

Turkey

SO 74(E) dt. 03.02.97

15

63

Turkmenistan

GSR 567 (E) dt. 25.09.97

10

64

UAE

GSR 710 (E) dt. 18.11.93

12.50

65

UAR (Egypt)

GSR 2363 dt. 30.09.60

20

66

Uganda

GSR 666(E) dt. 12.10.04

10

67

U.K.

GSR 91(E) dt. 11.02.94

15

68

Ukraine

GSR 24(E) dt. 11.01.02

10

69

USA

GSR 990(E) dt. 20.12.90

15

70

Uzbekistan

SO 790(E) dt. 13.11.96

15

71

Vietnam

GSR 369(E) dt. 28.4.95 ameded by Not. No.9860 (F.No.503/7/FTD) dt. 12.09.95

10

72

Zambia

GSR 39 (E) dt. 18.01.84

10

 

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