#nritax

If you're an NRI earning income in India, you may face higher Tax Deducted at Source (TDS) on property sales, rental income, interest, or other taxable earnings. In many cases, the TDS deducted is much higher than your actual tax liability, leading to blocked funds and delayed tax refunds.

A Lower TDS Certificate under Section 197 of the Income Tax Act allows eligible NRIs to request tax deduction at a lower or nil rate based on their estimated tax liability.

Key Benefits of a Lower TDS Certificate

Reduces excess TDS deduction

Improves cash flow

Minimizes refund dependency

Ensures tax is deducted according to actual liability

Supports better tax planning and compliance

Who Can Apply?

NRIs with an actual tax liability lower than the prescribed TDS rates may be eligible to apply by filing Form 13 through the Income Tax Portal along with the required supporting documents.

Whether you're selling property in India or receiving other taxable income, applying for a Lower TDS Certificate can help you avoid unnecessary financial blockage and simplify your tax compliance.

Need Professional Assistance?

Compliance Craft Advisors provides end-to-end support for:

Lower TDS Certificate (Section 197) Applications

NRI Property Tax Advisory

Capital Gains Computation

Income Tax Return Filing

DTAA Advisory & Tax Planning

As businesses and individuals increasingly earn income across multiple countries, understanding international taxation is more important than ever. One of the key documents required to claim benefits under the Double Taxation Avoidance Agreement (DTAA) is the Tax Residency Certificate (TRC).

A Tax Residency Certificate (TRC) is an official document issued by the tax authority of a country confirming that an individual or business is a tax resident for a specific financial year. It serves as proof of residency and is generally required to claim reduced tax rates, exemptions, or tax credits available under DTAA provisions.

Why is a TRC Important?

A valid TRC helps taxpayers:

Claim DTAA benefits

Avoid double taxation

Reduce TDS (Withholding Tax) where applicable

Establish tax residency for international transactions

Improve compliance with cross-border tax regulations

Without a valid TRC, tax authorities may deny treaty benefits, resulting in higher tax deductions and additional compliance challenges.

Who Needs a Tax Residency Certificate?

A TRC is commonly required by:

NRIs earning income in India

Indian residents with foreign income

Foreign companies receiving payments from India

International consultants and freelancers

Multinational businesses involved in cross-border transactions

How Compliance Craft Advisors Can Help

Compliance Craft Advisors Pvt. Ltd. provides expert assistance with:

✔ Tax Residency Certificate (TRC) Assistance ✔ DTAA Consultation ✔ International Tax Advisory ✔ NRI Taxation Services ✔ Cross-Border Tax Planning ✔ Tax Compliance Consultation ✔ Regulatory Compliance Services

Our experienced professionals help individuals and businesses navigate international tax regulations while ensuring complete compliance.

Learn More

📖 Read the complete guide on Tax Residency Certificate (TRC) and DTAA on the Compliance Craft Advisors website.

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