Scenario calculator
DTAA & foreign tax credit calculator
Review a country-and-source schedule, relief direction, documents and aggregate foreign-tax thresholds.
Work with your own figures.
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Scope & limits Sources checked 14 Oct 2026
Conditional Indian resident foreign-tax-credit arithmetic, including RNOR where that income is taxable in India. It does not select a treaty article or determine treaty entitlement.
Informational estimate. Official sources checked; not professionally reviewed.
Your scenario
Awaiting figuresThe three credit limits
Find the limiting amount for this source.
- Eligibility
- Foreign tax
- Credit limits
Enter your figures, or load an illustrative example to see how the result works.
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How to read this result
- Check each country and income source separately. Do not combine unrelated income into one tax-relief claim.
- The result estimates relief using the eligible tax amounts you enter. It does not confirm that you qualify.
- Ask your tax adviser to confirm the treaty rules, required documents and filing deadline before claiming relief.
Calculation details and sources
Complete a separate calculation for each country and each income source. Do not pool excess credit from one source against another. Add only separately eligible results to your review schedule.
Establish domestic residency in both countries, treaty residence / tie-breaker, income classification, source, beneficial ownership, permanent establishment and any limitation-of-benefits, principal-purpose or saving-clause restriction. Citizenship alone is insufficient.
Identify the applicable DTAA article and protocol, withholding relief route, TRC and any required supporting form. Distinguish treaty-covered income tax from social contributions, wealth tax, penalties, fees and interest.
Use the prescribed telegraphic-transfer buying rate for foreign tax conversion, tied to the preceding month under the applicable rule. Income conversion and remittance FX can use different dates / rules.
Credit is limited to eligible foreign tax, the treaty-permitted amount and Indian tax attributable to the same income. Disputed tax, refunds, income split across years and loss carry-backs need reconciliation. This calculator does not determine how much Indian tax is attributable to an income source.
Legacy Rule 128 / Form 67 applies to the old framework. Rule 76 / Form 44 applies to the new tax-year framework. Form 44 guidance includes a 12-month end-of-tax-year deadline subject to return-filing conditions; updated returns have a distinct deadline. Accountant verification applies at foreign tax of ₹1 lakh or more. Form 45 handles qualifying settled disputes.
Before you act
Check your figures and the rules that apply to you with a qualified adviser before making a decision.