1. Service Title DTAA Consultation (India-US / India-UK): Professional Double Taxation AvoidanceAdvisory for NRIs and Global Taxpayers 

2. Short Authority Introduction
At Finnotive Advisory Solutions (FAS), we understand that for Non-Resident Indians (NRIs) in the US and UK, global income management is often complicated by the risk of being taxed twice on the same rupee. Our international tax practice is led by Lakshman Kumar G (FCA), a Fellow Chartered Accountant with over 12 years of experience in audit, finance, and cross-border taxation. Having previously served at premier global firms including Deloitte, Grant Thornton, and BDO, our leadership brings a “Big 4” pedigree to every consultation. Established in July 2018, FAS is built on high standards of integrity and quality control, providing the technical depth required to navigate complex tax treaties. 

3. Who This Service Is For
Our DTAA Consultation (India-US / India-UK) is designed for individuals and entities facing cross-border tax liabilities, specifically:
● NRIs in the US & UK: Those earning Indian income through rental property, fixed deposits (NRO), or capital gains from the sale of shares and immovable property.
● Expats & International Consultants: Professionals working in India while maintaining tax residency in the US or UK.
● Global Investors: Individuals looking to repatriate Indian investment returns while claiming tax credits in their home country.
● Beneficiaries of Inherited Assets: Those managing ancestral properties or estates in India who need to understand the tax implications under international law. 

4. Technical Overview of the Law
Navigating the legal landscape of international taxation requires a precise application of both the Indian Income Tax Act and bilateral treaties. 

Section 90 & 91: The Legal Foundation
Under Section 90 of the Income Tax Act, 1961, the Indian government enters into agreements (DTAAs) with other countries to provide tax relief. If no agreement exists, Section 91 provides unilateral relief. For residents of the US and UK, these treaties are the primary tool for determining which country has the right to tax specific income types.

Key Treaty Articles

● Article 12 (Interest & Royalties): Often reduces the Indian TDS rate on interest from 30% to a more favorable rate (typically 15%) for US/UK residents.
● Article 13 (Capital Gains): Determines the taxation of property sales. Generally, the country where the property is located (India) retains the primary right to tax.
● Article 25 (US) / Article 27 (UK): Provisions for Foreign Tax Credit (FTC), allowing you to offset taxes paid in India against your tax liability in the US or UK. 

Section 195 & Form 10F
To claim treaty benefits in India, an NRI must provide the deductor with a Tax Residency Certificate (TRC) from their home country (IRS in the US or HMRC in the UK). Additionally, a self-declaration in Form 10F is now mandatory to be filed electronically on the Indian tax portal to validate the claim under Section 195. 

Statutory Certifications (15CA & 15CB)
When repatriating income that has benefited from DTAA relief, a Chartered Accountant must issue Form 15CB, certifying that the correct treaty rates have been applied and taxes have been paid. This is followed by the remitter’s declaration in Form 15CA. 

ITR Filing & Disclosure
NRIs claiming DTAA relief must file ITR-2 or ITR-3, specifically filling out the Schedule FSI (Foreign Source Income) and Schedule TR (Tax Relief) to formally claim the credit and avoid future notices. 

5. Common Compliance Mistakes NRIs Make
● Missing the TRC: Attempting to claim treaty benefits without a valid Tax Residency Certificate from the IRS or HMRC.
● Incorrect Form 10F Filing: Many taxpayers fail to file the mandatory electronic Form 10F, leading to the Tax Department rejecting their DTAA claims.
● Double Taxation via Omission: Failing to report Indian income in the US/UK tax return, which prevents the claiming of Foreign Tax Credits and leads to penalties in both jurisdictions.
● Ignoring FEMA Regulations: Moving funds without the proper 15CA/15CB certification from a CA, which can lead to bank rejections and regulatory scrutiny. 

6. Step-by-Step Process We Follow
1. Residency Analysis: We determine your tax residency status for the relevant financial year based on physical presence and the “tie-breaker” rules in the DTAA.
2. Income Categorization: We classify your Indian income (Rent, Interest, Capital Gains) to identify the relevant Treaty Articles.
3. Documentation Review: We assist in gathering your TRC and preparing the electronic Form 10F.
4. TDS Optimization: We work with your Indian deductors to ensure they apply the lower DTAA tax rates under Section 195.
5. Tax Computation: Our team prepares a detailed computation applying Saving Strategies (91% focus) and Tax Planning (89% focus) to minimize your global liability.
6. Certification & Filing: We issue necessary 15CB certificates for repatriation and file your final Indian ITR with all DTAA disclosures. 

7. Documentation Required
● Tax Residency Certificate (TRC) from the US (IRS) or UK (HMRC).
● Form 10F (prepared and filed by our team).
● Passport copies to verify duration of stay.
● Form 26AS/AIS/TIS (Indian tax credit statements).
● Proof of Indian income (Bank statements, sale deeds, rental agreements). 

8. Why Professional CA Certification Matters
In the complex world of international tax, a Chartered Accountant is the only professional registered with the ICAI authorized to file statutory Audit Reports and certifications like Form 15CB. At FAS, we provide more than just filing; we provide an audit-level review of your global tax position. This professional accountability ensures you are protected from penalties, excess TDS, and the risk of non-compliance with the high standards of the Tax Department. 

9. Why Choose Finnotive Advisory Solutions (FAS)?
● Global Firm Experience: Our lead partner, Lakshman Kumar G (FCA), brings direct experience from Deloitte, Grant Thornton, and BDO, ensuring your advisory meets international quality standards.
● Expert Leadership: Supported by Ravuri Durga Karthik (CMA), who has 12+ years of experience in finance and taxation with organizations like TATA Trusts and IBM, we offer a holistic view of your cross-border finances.
● 24/7 Global Support: We provide reliable 24/7 customer support to assist you across US and UK time zones, providing accurate information and timely guidance when you need it.
● Professional Integrity: Since 2018, our team of two CAs, one CMA, and ten article assistants has been dedicated to delivering regulatory excellence and high-quality service.
● Strategic Tax Planning: We don’t just record transactions; we develop smart business strategies and tax management plans to improve your long-term financial success.