NRI ITR - DTAA, Form 67, Form 10F

NRI ITRs typically use Form 2 (no business income) or Form 3 (with business income). Three procedural workflows are unique to NRIs.

DTAA application

Under Section 90, NRIs can opt for the lower of (a) domestic Indian rate or (b) DTAA treaty rate on India-source income. The ThynkTax NRI wizard applies the rate automatically once you set the country of residence.

Browse all 91 treaties: thynktax.com/dtaa

Tax Residency Certificate (TRC)

• Issued by the tax authority of the country of residence
• Valid for the FY claimed
• Must be obtained before the year-end
• Uploaded as an attachment to the ITR (Schedule TR)

Form 10F (electronic)

From AY 2026-27, Form 10F must be filed electronically through the income tax portal. Manual submissions are no longer accepted.

ThynkTax pre-fills Form 10F from the client profile and submits via the ERI integration. The acknowledgement number flows into the ITR.

Form 67 (Foreign Tax Credit)

If the NRI pays tax in the country of residence on the same income, they can claim Foreign Tax Credit under Section 90/91 by filing Form 67.

• Filed before the ITR due date - late Form 67 = FTC disallowed
• Computation: lower of (a) Indian tax on the doubly-taxed income or (b) actual foreign tax paid
• Per-country, per-source allocation

ThynkTax's Form 67 wizard reads the foreign country tax document, computes the credit, and files Form 67 alongside the ITR.

Indian-source income categories

• Salary - TDS at slab rates (no DTAA reduction generally)
• Interest on NRO - TDS at 30% (vs DTAA rate of 10-15% typically)
• Dividends - TDS at 20% (vs DTAA rate often 10%)
• Rental income - TDS at 30% by the tenant under Section 195
• Capital gains - STCG / LTCG rules apply; DTAA may exempt