India Tax Treaties
India has a comprehensive network of over 95 Double Taxation Avoidance Agreements (DTAAs) with countries worldwide. These treaties provide relief from double taxation through exemption or credit methods and typically reduce withholding tax rates on dividends, interest, and royalties. India adopted the Multilateral Instrument (MLI) in 2019 to modify its bilateral treaties in line with BEPS recommendations. Notable treaties include those with Mauritius and Singapore, which have been renegotiated to include source-based taxation of capital gains.
Tax Treaty Network
95
Double taxation agreements in force
Major Treaty Partners
About India's Treaty Network
India maintains a network of 95 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.