NR TAXATION STUDIO
NR Taxation Studio
A working computation desk for non-resident, RNOR, foreign-company and international-transaction tax positions in India — Tax Year 2026-27 · Assessment Year 2027-28.
Income-tax Act, 2025 · formerly Income-tax Act, 1961✓
Try a worked example
Loading an example fills the Assessee File and Income Manifest below with real numbers and runs the assessment, so you can see exactly how each field should be completed before entering your own figures.
01
Assessee File
Firms/LLPs and foreign companies do not draw salary income or standard deduction, and are not shown slab rates — see rate cards under Assessment Order. RNOR is taxed exactly as NR on Indian-source income; the RNOR distinction only matters for certain foreign-source receipts, which this tool does not compute.
02
Income Manifest
| Income head | Amount (₹) | Recipient's country of residence | DTAA claimed? | TRC + Form 10F held? | Foreign TIN given? | Basis note |
|---|
"Country of residence" is where the non-resident recipient is tax-resident — the DTAA that can be claimed is theirs, not India's (India is always the source here). Salary, PE-connected business, and net-basis royalty/FTS are taxed under domestic law regardless of this field; it only feeds the treaty-rate lookup for dividend, interest, and gross-basis royalty/FTS.
03
Treaty Directory — indicative DTAA rates
| Country | Dividend | Interest | Royalty / FTS | Notes |
|---|
These are maximum indicative treaty rates for reference only. Many treaties tier rates by shareholding percentage, lender type (bank vs other), or carry MFN and Principal Purpose Test (PPT) restrictions under the MLI — always verify against the notified treaty text and current CBDT circulars before applying a rate.
04
Old Act → New Act, quick section map
| Subject | Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|---|
| Dividend / interest / royalty / FTS for NR & foreign co. | Section 115A | Section 207 / Clause 207 |
| TDS on payments to non-residents | Section 195 | Section 393(2), Table Sl. No. 17 |
| DTAA relief | Sections 90 / 90A / 91 | Section 159 |
| Higher TDS for no-PAN | Section 206AA | Section 397(2) |
| Foreign remittance declaration / CA certificate | Form 15CA / Form 15CB | Form 145 / Form 146 |
| Net-basis royalty/FTS connected with PE | Section 44DA | Corresponding provision, Income-tax Act 2025 |
| Default slab regime | Section 115BAC | Section 202 |
Rate structures were not changed by the transition to the new Act — the renumbering is structural. Always confirm current clause numbers against the notified Income-tax Rules, 2026 before citing in a filing.
Educational computation tool built for cmaknowledge.in. Figures are indicative, based on Finance Act 2025/2026 rates and publicly notified DTAA texts as of the AY 2027-28 cycle; they do not constitute tax advice. Marginal relief is approximated by proportionally blending the normal and special-rate income mix down to each surcharge threshold, which will not always match the exact head-by-head sequencing a return uses. Chapter VI-A/deduction eligibility, MAT/AMT, GAAR, equalisation levy, and treaty capital-gains tie-breaker rules are simplified or omitted. Please consult a qualified Chartered Accountant before relying on this for a return or remittance.
