To avoid double taxation on same income, Government of India has entered into a double taxation avoidance agreement (DTAA) with several countries. Here is a list of countries with whom India has double taxation avoidance agreement (DTAA).

1. Double Taxation Avoidance Agreement (DTAA) Country list
S. NO.
COUNTRY OF
RESIDENCE
TDS RATES
APPLICABLE
S. NO.
COUNTRY OF
RESIDENCE
TDS RATES
APPLICABLE
1 Armenia 10% 39 Nepal 15%
2 Australia 15% 40 Netherlands 10%
3 Austria 10% 41 New Zealand 10%
4 Bangladesh 10% 42 Norway 15%
5 Belarus 10% 43 Oman 10%
6 Botswana 10% 44 Philippines 15%
7 Brazil 15% 45 Poland 15%
8 Belgium 15% 46 Portugal 10%
9 Bulgaria 15% 47 Qatar 10%
10 Canada 15% 48 Romania 15%
11 China 10% 49
Russian
Federation
10%
12
Czech
Republic
10% 50 Saudi Arabia 10%
13 Cyprus 10% 51 Serbia 10%
14 Denmark 15% 52 Singapore 15%
15 Finland 10% 53 Slovenia 10%
16 France 10% 54 South Africa 10%
17 Germany 10% 55 Spain 15%
18 Hungary 10% 56 Sri Lanka 10%
19 Iceland 10% 57 Sudan 10%
20 Indonesia 10% 58 Sweden 10%
21 Ireland 10% 59 Switzerland 10%
22 Israel 10% 60 Syria 7.5%
23 Italy 15% 61 Tanzania 12.50%
24 Japan 10% 62 Tajikistan 10%
25 Jordan 10% 63 Thailand 25%
26 Kazakstan 10% 64
Trinidad and
Tobago
10%
27 Kenya 15% 65 Turkey 15%
28 South Korea 15% 66 Turkmenistan 10%
29 Kuwait 10% 67 UAE 12.50%
30
Kyrgyz
Republic
10% 68 United Kingdom 15%
31 Luxembourg 10% 69 Mexico 10%
32 Malaysia 10% 70 Uganda 10%
33 Malta 10% 71 Ukraine 10%
34 Mongolia 15% 72 USA 15%
35 Montenegro 10% 73 Uzbekistan 15%
36 Morocco 10% 74 Vietnam 10%
37 Myanmar 10% 75 Zambia 10%
38 Namibia 10%