UK · Treaty

India-UK DTAA explained

How the treaty allocates taxing rights for the most common NRI/OCI income types.
01

Residency tie-breaker

Article 4: permanent home, centre of vital interests, habitual abode, nationality. Most returning Indians pass to India once family, home and economic ties shift.

02

Income articles

Employment (Art. 16), business profits (Art. 7), dividends (Art. 11), interest (Art. 12), pensions (Art. 19/20), other income (Art. 23). Each has its own withholding and credit logic.

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