# TDS on Payments to Non Residents under Section 393 (2026 Guide)

> Source: https://krystal7.com/insights/tds-on-payments-to-non-residents
> Publisher: Krystal7 Consultants (Krystal7 Innovations Private Limited), Gurugram, India
> Author: Nihal Srivastava
> Published: 09 Jul 2026; updated 01 Oct 2026
> Summary: From 1 Apr 2026, TDS on payments to non residents falls under section 393(2) of the Income Tax Act, 2025, with Form 144 filed each quarter.

*Written by Nihal Srivastava, Krystal7 Consultants. Last updated 27 September 2026.*

**Anyone paying a non resident a sum taxable in India must deduct tax first. The rule sits in section 393(2), serial 17 of the Income Tax Act, 2025. The rate is the rate in force or the lower treaty rate. A foreign company's royalty, fees for technical services, dividends and foreign currency interest bear 20 percent under section 207, plus surcharge and 4 percent cess. Deposit the tax by the 7th of the next month (30 April for March), file Form 144 quarterly and issue Form 131.**

This page maps the old sections to the new ones and sets out the tax year 2026-27 rates. It gives treaty rates for eight parent countries, the no PAN rules, the paperwork, the penalties and a worked US parent example.

## What is TDS on payments to non residents under section 393?

Under section 393(2) of the Income Tax Act, 2025, anyone paying a non resident a sum taxable in India deducts tax first. This covers interest and any other sum chargeable under the Act, except salary. Serial 17 of the section's table carries the rule. It replaced section 195 of the Income Tax Act, 1961 on 1 Apr 2026.

The rule has five working parts.

1. **Who deducts.** Column D of serial 17 says "any person", so a company, an LLP and an individual all deduct. Note 3(b) to the table extends the duty to a non resident payer with no presence in India.
2. **Who is paid.** A non resident that is not a company, or a foreign company.
3. **What is covered.** Any interest or other sum chargeable under the Act, except salary. Salary follows section 392.
4. **When.** At credit to the payee's account or at payment, whichever is earlier. We treat the ledger entry that books the invoice as the credit.
5. **How much.** At the "rates in force", with no minimum amount.

Section 2(90) defines "rates in force" as the Finance Act rate for the year or the treaty rate, as applicable. Section 159(4) applies the Act only where it is more beneficial to the payee. So a payer holding the treaty documents deducts at the lower treaty rate.

Serials 1 to 16 of the same table cover special cases. Examples are non resident sportsmen at 20 percent and older foreign currency loans at 5 percent. Most foreign owned subsidiaries only meet serial 17.

The 1961 Act still governs some 2026 payments. Under CBDT's transition FAQ (Q2.9), tax deducted under the 1961 Act before 1 Apr 2026 is deposited under that Act, even in April. Tax deducted on a March credit is not deducted again on payment in April (Q2.10). Money sent from 1 Apr 2026 uses Forms 145 and 146 (Q4.25).

## Which sections and forms replaced section 195, Form 27Q and Form 16A?

Section 195 is now serial 17 of the table in section 393(2). Form 27Q became Form 144 under section 397(3)(b), and Form 16A became Form 131 under section 395(4). Form 13 became Form 128 under section 395(1), and rule 37BC became rule 217. The section 115A rates now sit in section 207.

| Topic | Income Tax Act, 1961 and 1962 Rules | Income Tax Act, 2025 and 2026 Rules |
|---|---|---|
| Duty to deduct on payments to non residents | Section 195(1) | Section 393(2), Table serial 17 |
| Grossing up where the payer bears the tax | Section 195A | Section 393(10) |
| Payer's application to fix the taxable part | Section 195(2), Form 15E | Section 395(2), Form 129, rule 214 |
| Payee's lower or nil deduction certificate | Section 197, Form 13 | Section 395(1), Form 128, rule 213 |
| Rates on dividends, interest, royalty and fees of non residents | Section 115A | Section 207 |
| Royalty and fees connected with an Indian PE | Section 44DA, Form 3CE | Section 59, Form 24 |
| Treaty relief and tax residency certificate | Sections 90, 90A and 90(4) | Section 159(4) and 159(8) |
| Treaty information from the payee | Form 10F, rule 21AB | Form 41, rule 75 |
| Higher rate without PAN, and relief for non residents | Section 206AA and 206AA(7), rule 37BC | Section 397(2) and 397(2)(c), rule 217 |
| Deposit of tax deducted | Rule 30 | Rule 218 |
| Quarterly statement for non residents | Section 200(3), Form 27Q, rule 31A | Section 397(3)(b), Form 144, rule 219 |
| TDS certificate | Section 203, Form 16A, rule 31 | Section 395(4), Form 131, rule 215 |
| Remittance information and accountant certificate | Section 195(6), Forms 15CA and 15CB, rule 37BB | Section 397(3)(d), Forms 145 and 146, rule 220 |
| Assessee in default and interest | Section 201(1) and 201(1A) | Section 398(1) and 398(3)(a) |
| Accountant certificate that the payee paid tax | Proviso to section 201(1), Form 26A | Section 398(2), Form 149 |
| Late fee for statements | Section 234E | Section 427 |
| Penalty for failure to deduct | Section 271C | Section 448 |
| Penalty for a late or wrong statement | Section 271H | Section 461 |
| Penalty for a missing or wrong Form 15CA or 145 | Section 271-I | Section 462 |
| Prosecution for tax deducted but not paid | Section 276B | Section 476 |
| Disallowance of the expense | Section 40(a)(i) | Section 35(b)(ii) |

Sources: section pages of the Income Tax Act, 2025 on incometaxindia.gov.in and the department's form map for the Income Tax Rules, 2026, read 27 Sep 2026.

Our [note on the Income Tax Act, 2025](/insights/income-tax-act-2025-changes-for-foreign-owned-companies) maps the other sections a subsidiary uses.

## When is a payment to a non resident chargeable to tax in India?

A payment is chargeable when section 9 treats the income as arising in India and no treaty removes India's right to tax it. Interest, royalty and fees for technical services paid by an Indian resident are Indian income under sections 9(5), 9(6) and 9(7). The exception is where the payer uses them for a business outside India.

Section 9(11) deems such income to arise in India even if the non resident has no residence, place of business or business connection here. It also applies where the service was rendered outside India. So a US consultant who never visits India still earns Indian income under domestic law.

Business income works differently. A foreign vendor's business profit is Indian income only through a business connection under section 9(9). Under a treaty, India taxes that profit only if the vendor has a permanent establishment (PE) in India. Our guide on [how to avoid permanent establishment risk](/insights/how-to-avoid-permanent-establishment-risk-in-india) covers the PE tests.

The Supreme Court has held that the duty to deduct arises only if the sum is chargeable to tax in India. It said so in GE India Technology Centre Private Limited and repeated it in Engineering Analysis Centre of Excellence Private Limited on 2 Mar 2021. Engineering Analysis also held that an end user licence or resale of off the shelf software is not royalty under India's treaties. Section 9(6) still counts software as royalty under domestic law, so the treaty decides the answer.

Residence is tested each tax year under section 6, so an NRI can be resident one year and non resident the next.

The table gives our usual starting position for common payments. Each still needs the facts and the treaty checked.

| Payment by an Indian company | Domestic law (section 9) | Usual treaty result | Our starting position on TDS |
|---|---|---|---|
| Import of goods shipped from abroad | Not Indian income without operations in India | Business profits, taxable only with a PE | No TDS; imports need no Form 145 under rule 220 |
| Brand, patent or technology licence fee | Royalty, section 9(6) | Royalty article, 10% or 15% | Deduct at the treaty rate with TRC and Form 41 |
| End user software licence or SaaS subscription | Royalty under section 9(6) | Often not royalty after Engineering Analysis | Usually no TDS; keep a written treaty analysis |
| Technical, managerial or consultancy fee | Fees for technical services, section 9(7) | Depends on the make available clause | Deduct unless the treaty excludes it |
| Cost reimbursement to the parent | Follows the underlying cost | Follows the underlying cost | Test each cost line; the label alone does not help |
| Interest on a foreign currency loan from the parent | Interest, section 9(5) | Interest article | Deduct at the treaty or section 207 rate |
| Rent to an NRI landlord for Indian property | Income from property in India | Taxable in India | Deduct at 30% plus surcharge and cess |
| Purchase of Indian property from an NRI | Capital gain on an Indian asset | Taxable in India | Deduct on the price unless a certificate fixes the gain |
| Fee to a foreign freelancer working abroad | Fees for technical services or professional income | Independent services article, often taxable only at home | Check the treaty article before paying |

Our [cross border tax advisory guide](/insights/cross-border-tax-advisory-in-india-a-founders-guide-to-global-growth-2026) covers how we frame these reviews.

## What TDS rate applies to a foreign company in tax year 2026-27?

The Finance Act, 2026 sets 20 percent on a foreign company's royalty, fees for technical services, dividends and foreign currency interest. Long term capital gains bear 12.5 percent and other income 35 percent. The rates sit in Part II of its First Schedule. Surcharge of 2 or 5 percent and 4 percent cess apply on top.

The Memorandum to the Finance Bill, 2026 says the Part II rates are the same as in the Finance Act, 2025. It also continues the 4 percent Health and Education Cess on tax deducted from non residents and foreign companies.

| Payment to a foreign company | Where the rate sits | TDS rate (before surcharge and cess) |
|---|---|---|
| Dividend | Section 207(1), Finance Act, 2026 Part II | 20% |
| Dividend from a unit in an IFSC | Section 207(1) | 10% |
| Interest on money borrowed in foreign currency by the Government or an Indian concern | Section 207(1), Part II | 20% |
| Interest paid by an Indian company or business trust on foreign currency loans or long term bonds taken 1 Jul 2012 to 30 Jun 2023, on the conditions in serial 2 | Section 393(2), serial 2 | 5% |
| Royalty under an agreement made after 31 Mar 1976 | Section 207(2), Part II | 20% |
| Fees for technical services under an agreement made after 31 Mar 1976 | Section 207(2), Part II | 20% |
| Long term capital gains, including unlisted shares | Part II | 12.5% |
| Short term capital gains on listed equity (section 196) | Part II | 20% |
| Winnings from lotteries, games and online games | Part II | 30% |
| Any other income, including interest on a rupee loan and other short term gains | Part II | 35% |

Sources: Finance Act, 2026, First Schedule, Part II; CBDT FAQs on TDS; sections 207 and 393; read 27 Sep 2026.

Three rows surprise people.

1. **Rupee interest bears 35 percent.** The 20 percent rate covers only money borrowed in foreign currency. Rupee debt owed to a foreign company is "any other income".
2. **The 5 percent ECB rate is closed.** Serial 2 covers only loans taken from 1 Jul 2012 to 30 Jun 2023. A new parent loan starts at 20 percent or the treaty rate. See our guide to an [ECB loan from a foreign parent](/insights/ecb-loan-from-foreign-parent-india).
3. **A PE changes the regime.** Section 207(2) excludes royalty and fees connected with a PE in India. Section 59 taxes them on net income at the company rate, with an audit report in Form 24.

Surcharge depends on the income "paid or likely to be paid" to that payee in the year. So add up the royalty, fees and interest to one parent before you pick the slab.

| Aggregate paid or likely to be paid to the foreign company in the year | Surcharge | Effective rate on a 20% item | Effective rate on a 35% item | Effective rate on a 12.5% item |
|---|---|---|---|---|
| Up to INR 1,00,00,000 | Nil | 20.8% | 36.4% | 13% |
| Above INR 1,00,00,000, up to INR 10,00,00,000 | 2% | 21.216% | 37.128% | 13.26% |
| Above INR 10,00,00,000 | 5% | 21.84% | 38.22% | 13.65% |

Each effective rate adds surcharge to the base tax, then 4 percent cess on both. Our [corporate tax rates guide](/insights/corporate-tax-rates-in-india-for-foreign-companies) covers the 35 percent rate on a foreign company's own profits.

## What TDS rate applies to a non resident individual or NRI?

A non resident individual, including an NRI, bears 20 percent on royalty, fees for technical services, dividends and foreign currency interest. Long term capital gains bear 12.5 percent. Other income, such as rent or rupee interest, bears 30 percent. Surcharge starts above INR 50,00,000, and 4 percent cess applies to all.

| Payment to a non resident individual | TDS rate (before surcharge and cess) |
|---|---|
| Dividend, foreign currency interest, royalty and fees for technical services | 20% |
| Long term capital gains, including property and unlisted shares | 12.5% |
| Short term capital gains on listed equity (section 196) | 20% |
| Winnings from lotteries, games and online games | 30% |
| Any other income, including rent, rupee interest and other short term gains | 30% |

| Income paid or likely to be paid in the year | Surcharge | Cap |
|---|---|---|
| Up to INR 50,00,000 | Nil | Not applicable |
| Above INR 50,00,000, up to INR 1,00,00,000 | 10% | Not applicable |
| Above INR 1,00,00,000, up to INR 2,00,00,000 | 15% | Not applicable |
| Above INR 2,00,00,000, up to INR 5,00,00,000 | 25% | Dividends and capital gains under sections 196, 197 and 198 capped at 15% |
| Above INR 5,00,00,000 | 37% | Dividends and capital gains under sections 196, 197 and 198 capped at 15% |

Source: Finance Act, 2026, First Schedule, Part II, read 27 Sep 2026.

A company renting an office from an NRI at INR 50,000 a month deducts 31.2 percent, or INR 1,87,200 a year. Treaties let India tax rent from Indian property, so no treaty rate helps. A buyer of Indian property from an NRI deducts on the seller's gain. The buyer cannot know the gain, so we deduct on the full price or obtain a certificate first.

## What are the treaty rates for royalty and fees for technical services?

India's treaties with the eight most common parent countries cap royalty and fees for technical services at 10 or 15 percent. The US and UK allow 15 percent, or 10 percent for equipment rentals. Singapore, Germany, Japan, the Netherlands and France allow 10 percent. The UAE caps royalty at 10 percent and has no fees article.

| Parent country | Article | Royalty | Fees for technical services | Make available test for fees? | Dividend, qualifying parent | Notification |
|---|---|---|---|---|---|---|
| United States | 12 | 15%; 10% for equipment rentals | 15% on "fees for included services"; 10% if ancillary to equipment rentals | Yes, Article 12(4)(b) | 15% | GSR 992(E), 20 Dec 1990 |
| United Kingdom | 13 | 15%; 10% for equipment rentals | 15%; 10% if ancillary to equipment rentals | Yes, Article 13(4)(c) | 10% | GSR 91(E), 11 Feb 1994; protocol S.O. 372(E), 10 Feb 2014 (Article 13 unchanged) |
| Singapore | 12 | 10% | 10% | Yes, Article 12(4)(b) | 10% (25% holding) | GSR 610(E), 8 Aug 1994; rate set by S.O. 1022(E), 18 Jul 2005 |
| United Arab Emirates | 12 | 10% | No article; business profits or other income | Not applicable | 10% | GSR 710(E), 18 Nov 1993; protocol S.O. 2001(E), 28 Nov 2007 |
| Germany | 12 | 10% | 10% | No | 10% | S.O. 836(E), 29 Nov 1996 |
| Japan | 12 | 10% | 10% | No | 10% | GSR 101(E), 1 Mar 1990; rate set by S.O. 1136(E), 19 Jul 2006 |
| Netherlands | 12 | 10% | 10% | Yes, Article 12(5)(b) | 10% | GSR 382(E), 27 Mar 1989 |
| France | 13 | 10% | 10% | No, and the MFN route is doubtful | 10% | G.S.R. 681(E), 7 Sep 1994; rate amended by S.O. 650(E), 10 Jul 2000 |

Sources: treaty pages on incometaxindia.gov.in, read 27 Sep 2026. Dividends are covered in our [dividend guide](/insights/dividend-from-indian-subsidiary-to-foreign-parent).

The US and UK 10 percent rate covers the use of industrial, commercial or scientific equipment, and fees ancillary to that use.

On a treaty rate, we do not add surcharge and cess. The treaty caps the tax charged, and tribunal rulings treat surcharge and cess as part of that tax. No CBDT circular settles the point, so Form 146 should state the article and the flat rate.

Every royalty and fees article requires the payee to be the beneficial owner. Each has a PE carve out: where the right or contract connects with a PE in India, the business profits article applies. Section 159(6) applies the General Anti Avoidance Rule even where the treaty is more beneficial. Several treaties carry a principal purpose test through the Multilateral Instrument, and the UAE treaty has a limitation of benefits clause in Article 29.

France needs care. Its Protocol has a most favoured nation (MFN) clause, which French groups used to import the narrower US and UK fees definition. In Nestle SA (19 Oct 2023), the Supreme Court held that an MFN benefit needs a separate notification. The France page lists none for the fees definition, so we treat French fees as taxable at 10 percent.

India and France signed an amending protocol on 23 Feb 2026. The Ministry of Finance said it aligns the fees definition with the India US treaty, adds a service PE and deletes the MFN clause. It takes effect only after both countries complete their procedures. The France page lists no notification for it as at 27 Sep 2026. Our [India Singapore treaty guide](/insights/india-singapore-dtaa-for-companies) covers Singapore in detail.

## How does the make available test apply to service fees?

Under the US, UK, Singapore and Netherlands treaties, a technical or consultancy fee is taxable in India in two cases only. The service is ancillary to a royalty, or it makes available technical knowledge, skill, know how or processes. Routine support that leaves no transferable skill is business profit.

"Make available" means the Indian company can apply the knowledge alone after the service ends. The Singapore text requires a service that enables the buyer "to apply the technology contained therein". A report or a process run for the Indian company does not, by itself, make anything available.

Germany, Japan and France cover services "of a managerial, technical or consultancy nature". That catches almost any support service at 10 percent. The UAE treaty has no fees article. Its Article 22 taxes other income only in the UAE, unless a PE or fixed base exists in India.

Our reading for common intercompany services follows. Facts decide each case.

| Service from the parent | US, UK, Singapore or Netherlands parent | Germany, Japan or France parent | UAE parent |
|---|---|---|---|
| Monthly finance, HR and legal support calls | Usually not fees; no TDS without a PE | Fees, 10% | No TDS without a PE |
| IT helpdesk and server monitoring run by the parent | Usually not fees | Fees, 10% | No TDS without a PE |
| Training that lets Indian engineers build and run a system alone | Fees, 15% (US, UK) or 10% (Singapore, Netherlands) | Fees, 10% | No TDS without a PE |
| Design and transfer of a technical plan or design | Fees, 15% or 10% | Fees, 10% | No TDS without a PE |
| Support ancillary to a licensed technology | Fees, taxed with the royalty | Fees, 10% | No TDS without a PE |
| Market research report on Indian customers | Usually not fees | Fees, 10% if consultancy | No TDS without a PE |

We ask the parent's engineers what the Indian team can do after the service that it could not do before. That answer usually decides the rate.

## How do you gross up tax when the Indian company bears it?

Section 393(10) applies when a contract makes the Indian payer bear the tax. The payer grosses the payment up so that, after tax, the non resident receives the agreed net sum. The gross amount is the net amount divided by one minus the rate.

| Rate applied | Where it comes from | Gross amount (INR) | TDS (INR) | Net to payee (INR) |
|---|---|---|---|---|
| 10% | Treaty rate, for example Germany or Singapore | 11,11,111 | 1,11,111 | 10,00,000 |
| 15% | Treaty rate, for example US or UK | 11,76,471 | 1,76,471 | 10,00,000 |
| 20.8% | 20% plus 4% cess, total paid up to INR 1,00,00,000 | 12,62,626 | 2,62,626 | 10,00,000 |
| 21.216% | 20% plus 2% surcharge and 4% cess | 12,69,293 | 2,69,293 | 10,00,000 |

The gross amount is the expense, the Form 144 entry and the transfer pricing value. We prefer a gross clause with the Indian tax shown on the invoice, because it keeps the transfer pricing value clean.

## What happens when the non resident has no PAN?

Section 397(2) requires every payee to give a valid PAN. Without one, tax is deducted at the highest of the rate in the provision, the rate in force and 20 percent. Section 397(2)(c) and rule 217 of the Income Tax Rules, 2026 switch this off if the payee gives six details. The relief covers interest, royalty, fees for technical services, dividends and capital asset transfers.

| Detail under rule 217 | What we collect |
|---|---|
| Name | Full legal name as on the TRC |
| Email address | A monitored finance or tax mailbox |
| Contact number | Including country code |
| Address in the country of residence | Registered address matching the TRC |
| Certificate of residence from that government | The TRC, if the home law provides one |
| Tax identification number in that country | Or another unique number the home government uses, if there is no tax number |

Source: rule 217 of the Income Tax Rules, 2026 (old rule 37BC), read 27 Sep 2026.

Rent and other sums outside rule 217 fall back on section 397(2). For "other income", the 30 or 35 percent rate already exceeds 20 percent, so nothing changes.

The bigger problem is the certificate. The Form 131 FAQs say Form 131 applies to non residents where the payment is reported in Form 144 "with valid PAN". A payee without a PAN gets no downloadable certificate for its home credit. A treaty payee often must file an Indian return too, which needs a PAN. So we ask every parent with recurring Indian income to get one early.

## Which documents support a treaty rate?

Section 159(8) makes a tax residency certificate (TRC) from the payee's home tax authority and the prescribed information conditions of treaty relief. The prescribed information is Form 41 (old Form 10F), filed online once per tax year under rule 75. The guidance note says: "Benefit of DTAA is available only with filing of Form 41."

| Document | Issued or filed by | What it shows | Timing |
|---|---|---|---|
| Tax residency certificate | Home tax authority, for example IRS Form 6166 in the US | Payee is resident of the treaty country | Must cover the date of credit or payment |
| Form 41 | Payee, online, verified by DSC, EVC or OTP | Status, tax number, address, period of residence | Once per tax year, before the first payment |
| PAN, or the rule 217 details | Payee | Avoids the higher rate under section 397(2) | Before tax is deducted |
| Beneficial ownership declaration | Payee | The payee keeps the income and is not a conduit | Each year |
| No PE declaration | Payee | No PE or fixed base in India connected with the payment | Each year, updated on any change |
| Form 146 | Chartered accountant | Rate, article and documents were examined | Before Form 145, Part C |

Sources: section 159 of the Income Tax Act, 2025; guidance note on Form 41; read 27 Sep 2026.

The Form 41 guidance note says PAN is optional. A US Form 6166 usually certifies residence for a calendar year, while India's tax year runs April to March. So a 2026 Form 6166 covers an October 2026 royalty but not a February 2027 one.

If the TRC is not ready on the payment date, deduct at the domestic rate. The payee claims the excess back through its Indian return. Keep the file for at least six years from the end of the tax year, the window for a default order under section 398(5).

## How does a non resident get a lower or nil deduction certificate?

The non resident applies in Form 128 under section 395(1) and rule 213, online on TRACES, for a lower or nil deduction certificate. The payer can instead apply in Form 129 under section 395(2) to fix the chargeable part of a payment. The payer then deducts at the certificate rate while it is valid.

The Form 128 guidance note says it replaced Form 13 and serves non residents too. The applicant gives its PAN, the payer's TAN, estimated income and financial statements. A certificate helps when an NRI sells property at a small gain, or when a PE earns net income well below the gross withholding. It also helps where losses bring the payee's Indian tax below the withholding.

The Finance Act, 2026 added section 395(6) from 1 Apr 2026. It lets the payee file the same application before a prescribed income tax authority. That authority verifies it electronically and issues or rejects the certificate, subject to prescribed conditions. The Budget 2026 FAQs describe this as an option for small taxpayers. They say the Board will prescribe the eligible category of taxpayers and the conditions by rules.

On 27 Sep 2026, neither rule 213 nor the Form 128 guidance note sets out those conditions. Both still describe a Form 128 filed on TRACES and decided by the Assessing Officer. So a non resident should plan on the Assessing Officer route. Check the rules on incometaxindia.gov.in before relying on the electronic route.

Old certificates need checking. CBDT's transition FAQ (Q2.12) keeps an old section 197 certificate alive only if it covers projected receipts of tax year 2026-27. A payment backed by a certificate goes in Part B of Form 145, with no Form 146. Our guide to [Form 128 for non residents](/insights/lower-tds-certificate-non-residents-form-128) covers the application.

## When is the tax deposited and which statements follow?

Rule 218(2) requires deposit within seven days from the end of the month of deduction. Tax deducted in March is due by 30 April. The payer files Form 144 each quarter under rule 219. It issues Form 131 within 15 days of that due date under rule 215. Forms 145 and 146 go in before each remittance.

| Quarter of tax year 2026-27 | Deposit dates (rule 218(2)) | Form 144 due (rule 219) | Form 131 due (rule 215) |
|---|---|---|---|
| April to June 2026 | 7 May, 7 Jun, 7 Jul 2026 | 31 Jul 2026 | 15 Aug 2026 |
| July to September 2026 | 7 Aug, 7 Sep, 7 Oct 2026 | 31 Oct 2026 | 15 Nov 2026 |
| October to December 2026 | 7 Nov 2026, 7 Dec 2026, 7 Jan 2027 | 31 Jan 2027 | 15 Feb 2027 |
| January to March 2027 | 7 Feb 2027, 7 Mar 2027, 30 Apr 2027 | 31 May 2027 | 15 Jun 2027 |

Sources: rules 215, 218 and 219 of the Income Tax Rules, 2026; guidance note on Form 144; Form 131 FAQs; read 27 Sep 2026.

Form 144 replaced Form 27Q under section 397(3)(b). Its annexure asks for the deductee's tax number and country. It also asks whether the rate follows the Act or the treaty, and why any deduction is lower or higher. Form 131 replaced Form 16A and must be downloaded from TRACES after the Form 144 is filed.

Forms 145 and 146 are separate from the TDS return. Section 397(3)(d) and rule 220 require Form 145 (old 15CA) before the money leaves India. Part A covers payments up to INR 5,00,000 in the tax year, and Part B those backed by a section 395 certificate. Part C needs a chartered accountant's Form 146 (old 15CB), and Part D covers payments not chargeable to tax. Our [Form 15CA and 15CB guide](/insights/form-15ca-and-15cb-requirements-guide-2026) covers each part.

One process changes on 1 Oct 2026. A resident individual or HUF buying immovable property from a non resident will no longer need a TAN. The Finance Act, 2026 made this change in section 397(1)(c)(iii). The buyer uses a PAN based challan cum statement in Form 141. Rule 219(5)(e), inserted by the Income Tax (Fifth Amendment) Rules, 2026, gives 30 days from the end of the month of deduction. The seller's certificate is Form 132 under rule 215, due within 15 days of the Form 141 due date.

## What are the consequences of a TDS default on a non resident payment?

A payer who fails to deduct or deposit becomes an assessee in default under section 398(1). It owes the tax plus interest of 1 percent a month for late deduction and 1.5 percent for late deposit. Section 448 allows a penalty equal to the tax. Section 35(b)(ii) disallows the expense until the tax is paid.

| Default | Section of the Income Tax Act, 2025 | Consequence |
|---|---|---|
| Tax not deducted | 398(1), 398(3)(a) | Payer owes the tax, with interest at 1% a month or part of a month until deducted |
| Tax deducted but deposited late | 398(3)(a) | Interest at 1.5% a month or part of a month from deduction to payment |
| Failure to deduct or pay | 448 | Penalty equal to the tax not deducted or paid |
| Expense paid without TDS | 35(b)(ii) | Whole expense disallowed until the tax is paid; allowed in the year of payment |
| Form 144 filed late | 427 | Fee of INR 200 a day, capped at the tax deductible, paid before filing |
| Form 144 late by more than one month, or wrong | 461 | Penalty of INR 10,000 to INR 1,00,000 |
| Form 145 not filed or wrong | 462 | Penalty of INR 1,00,000 |
| Tax deducted but not paid to the government | 476, as amended by the Finance Act, 2026 | Simple imprisonment up to 2 years above INR 50,00,000; up to 6 months from INR 10,00,000 to INR 50,00,000; fine only below; none if paid by the Form 144 due date |

Sources: sections 35, 398, 427, 448, 461, 462 and 476 of the Income Tax Act, 2025, read 27 Sep 2026.

The disallowance hits non residents harder. For a resident payee, section 35(b)(i) disallows 30 percent of the sum. For a non resident, section 35(b)(ii) disallows all of it unless the tax is paid by the section 263(1) return due date.

Relief exists in three places.

1. **Payee already paid.** Section 398(2) removes default status if the payee filed its return, included the income and paid the tax. The payer files an accountant's certificate in Form 149 (old 26A).
2. **Reasonable cause.** Section 470 (old section 273B) covers penalties under sections 448, 461 and 462, among others. No penalty applies if the payer proves reasonable cause.
3. **Time limit.** Section 398(5) bars a default order after six years from the end of the tax year in which tax was deductible. After a correction statement, the limit becomes two years from the end of that statement's tax year, if that is later.

Interest under section 398(3)(a) must be paid before the Form 144 is filed. The section 461 exception needs the statement within one month of the due date, with tax, fee and interest paid.

## Does the non resident have to file an Indian tax return?

Often, yes. Section 207(8) excuses a non resident from filing on two conditions. Its Indian income must consist only of section 207 items. Tax must also be deducted at no less than the section 207 rate. A parent that takes a 10 or 15 percent treaty rate fails the second condition and must file.

So a US parent at 15 percent on royalty files an Indian return, and so does a German parent at 10 percent on fees. Each needs a PAN, and section 263 sets the due date. The return is also how a parent recovers tax deducted at the domestic rate before its TRC arrived. We file it on the same engagement as Form 146, so the Form 131 credit matches.

## What changed in 2026

The Income Tax Act, 2025 replaced the 1961 Act on 1 Apr 2026. The rates did not change, but every section, rule and form number did. The Finance Act, 2026 softened prosecution and removed the TAN step for some property buyers.

| Item | Until 31 Mar 2026 | From 1 Apr 2026 | Instrument |
|---|---|---|---|
| Duty to deduct | Section 195 | Section 393(2), Table serial 17 | Income Tax Act, 2025 (30 of 2025) |
| Rates for royalty, fees, dividends, interest | Section 115A | Section 207; Part II rates unchanged | Finance Act, 2026 |
| Quarterly statement and certificate | Forms 27Q and 16A | Forms 144 and 131 | Income Tax Rules, 2026, rules 215 and 219 |
| Treaty information | Form 10F | Form 41, rule 75 | Income Tax Rules, 2026 |
| Lower deduction certificate | Form 13, section 197 | Form 128, section 395(1) and rule 213; optional electronic route under section 395(6) once the Board prescribes the conditions | Income Tax Rules, 2026; Finance Act, 2026 for section 395(6) |
| Payee without PAN | Section 206AA, rule 37BC | Section 397(2), rule 217 | Income Tax Rules, 2026 |
| Prosecution for TDS not paid | Section 276B, rigorous imprisonment of 3 months to 7 years | Section 476, simple imprisonment graded by amount | Finance Act, 2026 (Act 4 of 2026) |
| Grace period against the statement penalty | One month under section 271H(3), cut from one year with effect from AY 2025-26 | One month under section 461(2); no change | Income Tax Act, 2025 |
| TAN for an individual buying property from a non resident | Required | Not required; PAN based Form 141, seller certificate Form 132 | Finance Act, 2026 (section 397(1)(c)(iii)) and Income Tax (Fifth Amendment) Rules, 2026, from 1 Oct 2026 |
| India France treaty fees definition | Broad definition, MFN clause | Protocol signed 23 Feb 2026 aligns with the US definition; not yet in force | Ministry of Finance release, 23 Feb 2026 |

Sources: Income Tax Act, 2025 section pages; rules 213, 215 and 219; the department's late filing fee page. Also the Memorandum to the Finance Bill, 2026, the Budget 2026 FAQs and the PIB release of 23 Feb 2026; all read 27 Sep 2026.

## Worked example

### A US parent receiving royalty, support fees and a training fee

IndiaCo Private Limited is a wholly owned subsidiary of a Delaware corporation. The parent holds US TRCs for 2026 and 2027 and filed Form 41 for tax year 2026-27 in April 2026. In tax year 2026-27, IndiaCo pays the parent three amounts.

1. A brand and software licence royalty of INR 2,40,00,000, credited as INR 60,00,000 at each quarter end.
2. A management support fee of INR 1,20,00,000, credited monthly, for finance, HR and strategy calls.
3. A training fee of INR 50,00,000, credited on 1 Aug 2026, for teaching IndiaCo's team to build and run a data pipeline alone.

Under Article 12 of the India US treaty, the royalty bears 15 percent. The support fee makes nothing available and is not ancillary to the licence. So it is business profit, taxable only with a PE, and the parent has none. The training makes available know how the team can apply alone, so it is a fee for included services at 15 percent.

On the domestic route, all three are taxable under sections 9(6) and 9(7). They total INR 4,10,00,000, which puts the parent in the 2 percent surcharge slab at 21.216 percent.

| Line (INR) | Treaty route, Article 12 | Domestic route, no TRC or Form 41 |
|---|---|---|
| TDS on royalty of 2,40,00,000 | 36,00,000 (15%) | 50,91,840 (21.216%) |
| TDS on support fee of 1,20,00,000 | Nil (business profits, no PE) | 25,45,920 (21.216%) |
| TDS on training fee of 50,00,000 | 7,50,000 (15%) | 10,60,800 (21.216%) |
| Total TDS for the year | 43,50,000 | 86,98,560 |
| Parent must file an Indian return? | Yes, section 207(8) | No, if its Indian income is only section 207 items |

The treaty paperwork saves INR 43,48,560 of Indian tax in the year. The cost is a PAN, a return and a Form 146 for each taxable remittance. The filing trail runs like this.

1. Deposit INR 9,00,000 of royalty TDS by 7 Jul 2026, 7 Oct 2026, 7 Jan 2027 and 30 Apr 2027.
2. Deposit INR 7,50,000 of training fee TDS by 7 Sep 2026.
3. File Form 144 by 31 Jul 2026, 31 Oct 2026, 31 Jan 2027 and 31 May 2027, citing the treaty rate.
4. Issue Form 131 by 15 Aug 2026, 15 Nov 2026, 15 Feb 2027 and 15 Jun 2027.
5. File Form 145 Part C with Form 146 before each royalty and training remittance, and Part D for the support fees.

Suppose IndiaCo deposits the training fee TDS on 20 Oct 2026 instead of 7 Sep 2026. Section 398(3)(a) charges 1.5 percent for each month or part of a month from deduction on 1 Aug. August, September and part of October make three months, so interest is INR 33,750.

Suppose instead IndiaCo had no TRC or Form 41 and deducted nothing on the support fee. It would owe INR 25,45,920 plus interest, and face a penalty of up to that sum under section 448. If still unpaid at the return due date, section 35(b)(ii) disallows the INR 1,20,00,000. At IndiaCo's 25.168 percent rate under section 200, that adds INR 30,20,160 of tax until the year the TDS is paid.

The royalty and fees also belong in IndiaCo's Form 48, as our guide to [transfer pricing between a US parent and an Indian subsidiary](/insights/transfer-pricing-us-parent-indian-subsidiary) explains.

## Common mistakes

1. **Treating every foreign invoice as outside India's tax net.** Section 9(11) taxes fees and royalty even for work done abroad. Fix: test each payment against section 9 and the treaty before approval.
2. **Picking the surcharge slab payment by payment.** The slab follows the year's total to that payee. Fix: add up the royalty, fees and interest to each parent first.
3. **Adding surcharge and cess to a treaty rate.** A US royalty in the 2 percent slab then suffers 15.912 percent. Fix: apply the treaty rate flat and cite the article in Form 146.
4. **Deducting on payment, not credit.** The earlier of the two triggers TDS. Fix: deduct in the month the invoice is booked.
5. **Applying 5 percent to a new parent loan.** Serial 2 covers only loans taken before 1 Jul 2023. Fix: use 20 percent or the treaty rate, and 35 percent for rupee debt.
6. **Paying before the TRC and Form 41 arrive.** Fix: collect both at the start of each tax year, or deduct at the domestic rate.
7. **Relying on rule 217 instead of a PAN.** The payee then gets no downloadable Form 131. Fix: get the parent a PAN before recurring payments start.
8. **Using the make available test for a German, Japanese or French parent.** Those treaties have no such test. Fix: apply 10 percent to their managerial, technical or consultancy fees.
9. **Telling the parent a treaty rate ends its Indian filings.** Fix: plan a PAN and a return under section 207(8) for any treaty payee.
10. **Citing section 195 in a 2026 Form 146.** Fix: cite section 393(2), serial 17, and sections 207 and 159.

## Checklist for TDS on a payment to a non resident

1. Confirm the payee's residential status for the tax year under section 6.
2. Classify the payment under section 9 as royalty, fees, interest, dividend, capital gain or business income.
3. Read the treaty article, including any make available clause and the PE carve out.
4. Collect the TRC, Form 41, PAN or rule 217 details, and the beneficial ownership and no PE declarations.
5. Add up the year's payments to that payee to fix the surcharge slab.
6. Decide the rate: the treaty rate flat, or the section 207 or Part II rate plus surcharge and cess.
7. Gross up under section 393(10) if the contract is net of Indian tax.
8. Deduct tax at the earlier of credit and payment.
9. Obtain Form 146 and file Form 145 in the right part before the remittance.
10. Deposit the tax by the 7th of the next month, or by 30 April for March.
11. File Form 144 for the quarter and issue Form 131 within 15 days of its due date.
12. Remind the payee to file its Indian return where it used a treaty rate below the section 207 rate.
13. Keep the file for at least six years from the end of the tax year.

To have us check a foreign payment before it leaves India, send the invoice and agreement through our [contact page](/contact).

## Frequently Asked Questions

### Is TDS required when an Indian company imports goods from a foreign supplier?

Usually not. A foreign supplier that ships goods to India without operations here earns no Indian income under section 9. Treaties tax its business profit only through a PE. Section 393(2) needs a sum chargeable to tax, so there is nothing to deduct. Imports are also on the rule 220 list of payments that need no Form 145.

### Do I deduct TDS on a SaaS subscription or software licence from a foreign vendor?

Usually not, where a treaty applies. In Engineering Analysis Centre of Excellence (2 Mar 2021), the Supreme Court held that end user software licences are not royalty under India's treaties. Section 9(6) still counts software as royalty under domestic law, so the vendor's TRC and Form 41 matter. Without them, deduct at 20 percent plus surcharge and cess.

### What is the TDS rate on interest paid to a foreign parent?

Interest on a foreign currency loan bears 20 percent under section 207(1), plus surcharge and cess, or the lower treaty rate. Loans taken from 1 Jul 2012 to 30 Jun 2023 keep the 5 percent rate in serial 2 of section 393(2). Interest on a rupee loan to a foreign company is "other income" at 35 percent before any treaty relief.

### What TDS applies to rent paid to an NRI landlord?

Rent to a non resident individual bears 30 percent under Part II of the Finance Act, 2026, plus 4 percent cess, or 31.2 percent. Surcharge applies once the year's rent exceeds INR 50,00,000. Any payer deducts, including an individual, because serial 17 of section 393(2) applies to "any person" and has no threshold.

### Does an individual buying property from an NRI need a TAN?

Not from 1 Oct 2026. The Finance Act, 2026 lets a resident individual or HUF deduct tax on the purchase with a PAN based challan cum statement in Form 141. Rule 219(5)(e) gives 30 days from the end of the month of deduction. The seller's certificate is Form 132. Before 1 Oct 2026, the buyer needs a TAN.

### Can a payment go abroad first and TDS be deducted later?

No. Section 393(2) requires deduction at credit or payment, whichever is earlier, and the bank wants Form 145 before the money leaves India. If money went out without TDS, the payer owes the tax itself, with interest under section 398(3)(a). The expense also stays disallowed under section 35(b)(ii) until the tax is paid.

### Is Form 41 filed for every payment?

No. The Form 41 guidance note says the non resident files it once per tax year, online on the income tax portal, under rule 75. It replaced Form 10F. The payee's TRC must still cover each payment date. A US parent's Form 6166 covers a calendar year, so payments from January need a fresh certificate.

### What if the tax residency certificate arrives after the payment?

Deduct at the domestic rate, because section 159(8) makes the TRC a condition of treaty relief. For a foreign company paid between INR 1,00,00,000 and INR 10,00,00,000 in the year, royalty bears 21.216 percent. The payee then files an Indian return with the TRC and Form 41 and claims the excess as a refund.

### Are cost reimbursements to the parent subject to TDS?

It depends on what the reimbursement pays for. A pure recharge of a third party cost, with no mark up and no service by the parent, follows the nature of that cost. A recharge of the parent's own staff time is usually a service fee. Check each line against section 9 and the treaty, and report the flows in Form 48.

### What is Form 144 and when is it due?

Form 144 is the quarterly TDS statement for payments to non residents and foreign companies, under section 397(3)(b) and rule 219. It replaced Form 27Q from April 2026. For tax year 2026-27 it is due on 31 Jul 2026, 31 Oct 2026, 31 Jan 2027 and 31 May 2027. A late statement costs INR 200 a day under section 427.

### Can a non resident without a PAN get Form 131?

In practice, no. The Form 131 FAQs say the certificate applies to non residents where the payment is reported in Form 144 with a valid PAN. Rule 217 protects the payee from the 20 percent higher rate, but it does not produce a downloadable certificate. A payee that wants home credit should get a PAN.

### Can the Indian payer apply for a lower rate itself?

Yes. Under section 395(2), the payer can apply in Form 129 (old Form 15E) to fix the chargeable proportion of the sum. The officer's certificate then limits the deduction to that proportion. The payee's own route is Form 128 under section 395(1). Either certificate lets the payer file Form 145 in Part B.

### What if a royalty was credited before 1 Apr 2026 and paid after?

The 1961 Act governs the deduction, because credit came first. CBDT's transition FAQ Q2.9 ties deposit to the date of deduction. So tax deducted in March 2026 is deposited under the old Act. Q2.10 bars a second deduction on payment. The deposit and Form 27Q follow the old rules. The remittance itself, if sent after 1 Apr 2026, uses Forms 145 and 146.

### Does TDS apply to salary paid to a foreign national working in India?

Yes, but under section 392, not section 393(2). Serial 17 excludes income chargeable under the head "Salaries". The employer deducts at slab rates and reports in Form 138. A secondment where the foreign parent keeps paying the salary also raises PE and transfer pricing questions. We review the secondment agreement before the employee arrives.

### Is TDS required on a fee to a foreign freelancer who works from abroad?

Check the treaty first. Under section 9(7), a technical or consultancy fee is Indian income even for work done abroad. Most treaties tax an individual's independent professional income only at home unless the person has a fixed base in India or crosses a day count. The UAE treaty uses 183 days in the year, and the US treaty 90 days.

### Does the prosecution rule still apply for unpaid TDS?

Yes, in a softer form from 1 Apr 2026. Section 476, as amended by the Finance Act, 2026, provides simple imprisonment up to two years where the unpaid tax exceeds INR 50,00,000. The term is up to six months from INR 10,00,000 to INR 50,00,000, and a fine only below that. There is no prosecution if the tax is paid by the Form 144 due date.

## Sources

- Income Tax Department, Income Tax Act, 2025 as amended by the Finance Act, 2026 (section 2(90), rates in force), read 27 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf
- Income Tax Department, Section 393 of the Income Tax Act, 2025 (tax deducted at source, Table in section 393(2) and section 393(10)), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-393-6
- Income Tax Department, Section 207 of the Income Tax Act, 2025 (tax on dividends, royalty and fees for technical services of non residents), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-207-78
- Income Tax Department, Section 397 of the Income Tax Act, 2025 (PAN, statements and information on payments to non residents), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-397-6
- Income Tax Department, Section 395 of the Income Tax Act, 2025 (certificates), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-395-6
- Income Tax Department, Section 398 of the Income Tax Act, 2025 (assessee in default and interest), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-398-6
- Income Tax Department, Section 427 of the Income Tax Act, 2025 (fee for late statements), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-427-6
- Income Tax Department, Section 448 of the Income Tax Act, 2025 (penalty for failure to deduct), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-448-5
- Income Tax Department, Section 461 of the Income Tax Act, 2025 (penalty for statements), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-461-6
- Income Tax Department, Section 462 of the Income Tax Act, 2025 (penalty for information on payments to non residents), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-462-5
- Income Tax Department, Section 476 of the Income Tax Act, 2025 as amended by Act 4 of 2026, read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-476-5
- Income Tax Department, Section 470 of the Income Tax Act, 2025 (no penalty on proof of reasonable cause), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-470-6
- Income Tax Department, Section 271H of the Income Tax Act, 1961, read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-271h
- Income Tax Department, Late filing fees and penalty for failure to furnish or delay in furnishing TDS and TCS statements (one year period cut to one month from AY 2025-26), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/late-filing-fees-and-penalty-for-failure-to-furnish/delay-in-furnishing-the-tds/tcs-statements%E2%80%8B
- Income Tax Department, Section 35 of the Income Tax Act, 2025 (amounts not deductible), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-35-174
- Income Tax Department, Section 159 of the Income Tax Act, 2025 (double taxation relief), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-159-89
- Income Tax Department, Section 9 of the Income Tax Act, 2025 (income deemed to accrue or arise in India), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/section-9-1
- Income Tax Department, Rules 215, 217, 218 and 219 of the Income Tax Rules, 2026 (rules 215 and 219(5)(e) as amended by the Income Tax (Fifth Amendment) Rules, 2026 from 1 Oct 2026), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/rule-215-1, https://www.incometaxindia.gov.in/w/rule-217-1, https://www.incometaxindia.gov.in/w/rule-218-1, https://www.incometaxindia.gov.in/w/rule-219-1
- Income Tax Department, Rules 213, 214 and 220 of the Income Tax Rules, 2026 (Forms 128, 129 and 145), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/rule-213-1, https://www.incometaxindia.gov.in/w/rule-214-1, https://www.incometaxindia.gov.in/w/rule-220-1
- Income Tax Department, First Schedule to the Finance Act, 2026 (Part II, rates for deduction at source in tax year 2026-27), read 27 Sep 2026, https://www.incometaxindia.gov.in/w/first-schedule-104
- Income Tax Department, FAQs on Tax Deducted at Source (rates for tax year 2026-27), read 27 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/faqs-on-tax-deducted-source
- Income Tax Department, Guidance note on Form 144, read 27 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/fn-144
- Income Tax Department, FAQs on Form 131, read 27 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/form-131-faqs
- Income Tax Department, Guidance note on Form 128, read 27 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/fn-128
- Income Tax Department, Guidance note on Form 41, read 27 Sep 2026, https://www.incometaxindia.gov.in/documents/d/guest/fn-41
- Income Tax Department, FAQs and Guidance Notes on Forms as per Income Tax Rules, 2026 (form map including Forms 24, 129 and 149), read 27 Sep 2026, https://www.incometaxindia.gov.in/faqs-and-guidance-notes-on-forms-as-per-income-tax-rules-2026
- CBDT, FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025 (updated), April 2026, https://www.incometaxindia.gov.in/documents/81799/11848482/Updated-FQAs-on-Interplay&Transitions.pdf/e10ad2b6-9495-de90-58d3-20606d8954ae?t=1775128640970
- Ministry of Finance, Memorandum explaining the provisions in the Finance Bill, 2026, 1 Feb 2026, https://www.indiabudget.gov.in/doc/memo.pdf
- Income Tax Department, FAQs on Budget 2026 (updated), February 2026, https://www.incometaxindia.gov.in/documents/20117/15766092/FAQs-Budget-2026+Updated.pdf/daf54d14-aca9-c4ea-b786-598fd2f8d4c4?t=1771846962606
- Income Tax Department, India US DTAA, GSR 992(E), 20 Dec 1990, https://www.incometaxindia.gov.in/w/usa-comprehensive-agreements-1
- Income Tax Department, India UK DTAA, GSR 91(E), 11 Feb 1994, and protocol S.O. 372(E), 10 Feb 2014, https://www.incometaxindia.gov.in/w/uk-comprehensive-agreements-1
- Income Tax Department, India Singapore DTAA, GSR 610(E), 8 Aug 1994, and protocol S.O. 1022(E), 18 Jul 2005, https://www.incometaxindia.gov.in/w/singapore-comprehensive-agreements-1
- Income Tax Department, India UAE DTAA, GSR 710(E), 18 Nov 1993, and protocol S.O. 2001(E), 28 Nov 2007, https://www.incometaxindia.gov.in/w/uae-comprehensive-agreements-1
- Income Tax Department, India Germany DTAA, S.O. 836(E), 29 Nov 1996, https://www.incometaxindia.gov.in/w/germany-comprehensive-agreements-1
- Income Tax Department, India Japan DTAA, GSR 101(E), 1 Mar 1990, and protocol S.O. 1136(E), 19 Jul 2006, https://www.incometaxindia.gov.in/w/japan-comprehensive-agreements-1
- Income Tax Department, India Netherlands DTAA and protocol, GSR 382(E), 27 Mar 1989, https://www.incometaxindia.gov.in/w/netherlands-comprehensive-agreements-1
- Income Tax Department, India France DTAA and protocol, G.S.R. 681(E), 7 Sep 1994, amended by S.O. 650(E), 10 Jul 2000, https://www.incometaxindia.gov.in/w/france-comprehensive-agreements-1
- Press Information Bureau (Ministry of Finance), Amending Protocol to the India France DTAC, 23 Feb 2026, https://www.pib.gov.in/PressReleasePage.aspx?PRID=2231751
- Supreme Court of India, Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax, order of 2 Mar 2021, https://api.sci.gov.in/supremecourt/2011/38137/38137_2011_33_1501_26629_Order_02-Mar-2021.pdf
- Supreme Court of India, Assessing Officer Circle (International Taxation) v. Nestle SA, 19 Oct 2023, https://api.sci.gov.in/supremecourt/2022/6394/6394_2022_8_1502_47832_Judgement_19-Oct-2023.pdf

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