Double Taxation Avoidance Agreement — country-wise guide.
Avoid paying tax twice on your Indian rental / capital gains.
How DTAA Works
India has DTAA with 90+ countries, including all major NRI destinations. It ensures the same income is not taxed twice — once in India and again in your country of residence. You get a foreign tax credit against tax paid in India.
UAE
No personal income tax in UAE. So rent / capital gains taxed in India are the final tax. You keep 100% of the net-of-Indian-tax income.
USA
US taxes worldwide income of citizens and residents. You declare Indian rental / capital gains on IRS Form 1040. Claim foreign tax credit (Form 1116) up to Indian tax paid. If US tax > Indian tax, pay the differential to IRS. If less, no additional US tax.
UK
UK taxes global income of residents. Same treatment — declare on Self Assessment, claim foreign tax credit against UK liability.
Singapore
Singapore taxes only Singapore-source income. Indian rent/capital gains are not taxed in Singapore. Full benefit of Indian tax paid retained.
Canada
Taxes global income. Foreign tax credit available. Additional Canadian tax may apply if Canadian rate > Indian rate on the same income.
Australia
Taxes global income. DTAA credit applies. Australia's temporary-resident concessions can further reduce tax.
Filing
Always file ITR in India (ITR-2 for NRI landlords). Retain the tax challan and Form 16A/CB — these are your proof for claiming credit in your country of residence.