Form 10F and DTAA: avoiding double taxation

India has Double Taxation Avoidance Agreements with most countries NRIs commonly live in. These treaties prevent the same rental income or capital gain from being fully taxed in both India and your country of residence — typically via a credit for tax already paid in India.

To claim a DTAA benefit, you generally need a Tax Residency Certificate (TRC) from your country of residence, plus Form 10F filed with Indian tax authorities confirming details the TRC doesn't already cover (period of residence, tax ID, address, nationality).

Form 10F must now be filed electronically on the Indian income tax portal, which requires a PAN — factor this into your timeline if you don't already have one.

If TDS under Section 195 is deducted on your sale at the domestic rate but your DTAA rate is lower, you can claim the difference back when you file your Indian income tax return — but only if the TRC and Form 10F are in place to support the claim.