Treaty benefits claimed correctly, documented thoroughly.
India has comprehensive Double Taxation Avoidance Agreements with over ninety jurisdictions. Treaty access reduces withholding tax on dividends, interest, royalties, and fees for technical services but the benefit is conditional on producing a valid Tax Residency Certificate (TRC), Form 10F, and a beneficial ownership declaration, and on satisfying the Principal Purpose Test under the Multilateral Instrument (MLI) where applicable.
We advise on treaty positions, prepare the documentation pack required for treaty access, and assist in obtaining the Indian TRC for outbound situations.
What Bizztricks Management Consulting Private Limited Offers
• Treaty analysis on cross-border payments applicable article, rate, and conditions
• Beneficial ownership and substance analysis under the MLI Principal Purpose Test
• Form 10F preparation and submission on the income tax portal mandatory online filing
• TRC procurement support review of foreign TRC and assistance in obtaining Indian TRC (Form 10FA / 10FB)
• Permanent Establishment (PE) risk analysis under treaty Article 5
• MFN clause analysis and refund claims for past withholding done at higher rates
• Equalisation Levy and Significant Economic Presence (SEP) impact analysis