Double Taxation Avoidance — One Income, Taxed Once.
Advisory on treaty relief, residency tie-breaker rules and foreign tax credit for income that touches more than one tax jurisdiction.
Book Free ConsultationWhen the same income falls within the tax net of two countries, the outcome depends on which relief route applies — the tax treaty, or the domestic relief provisions — and on being able to demonstrate eligibility for it.
At N D Savla & Associates, we help individuals and businesses in Nashik determine their residential status under the tie-breaker rules, identify the correct treaty article for each income stream, and claim relief through the appropriate route under Section 90 or Section 91.
The relief itself is only half the exercise. We also assemble the residency certificate, Form 10F and supporting declarations that a claim needs to stand on when examined.
Our Double Taxation Avoidance Services
Treaty Eligibility Review
Assessment of whether a treaty applies to a given income stream and taxpayer.
Residency Tie-Breaker Analysis
Determination of treaty residence where dual residency arises under domestic law.
Relief Under Section 90 / 91
Advisory on claiming treaty relief or unilateral relief, whichever applies.
Foreign Tax Credit Computation
Computation and documentation of credit for taxes paid in the other country.
Form 10F & TRC Documentation
Preparation of Form 10F and coordination of the tax residency certificate.
Income-Wise Treaty Mapping
Mapping salary, business, dividend, interest and royalty income to the relevant articles.
Multi-Country Structuring Review
Review of arrangements spanning more than two jurisdictions for treaty interaction.
Form 67 Filing Support
Filing support for claiming foreign tax credit ahead of the return deadline.
Our Our Advisory Process
Income & Jurisdiction Mapping
We identify each income stream and the countries with a taxing claim over it.
Residency Determination
Residential status is established under domestic law and, where relevant, the treaty tie-breaker.
Relief Route Selection
We determine whether treaty relief or unilateral relief under Section 91 applies.
Credit & Documentation
Foreign tax credit is computed and the supporting evidence is compiled.
Filing & Form 67
The claim is reflected in the return and Form 67 is filed within the prescribed timeline.
Why It Matters
Frequently Asked Questions
Income taxed in more than one country?
Tell us about the income and the countries involved — we'll determine the relief route and prepare the documentation.
