Valura

GIFT City · IFSC

FY 2025-26
All answers
Double-tax relief

Am I being taxed twice? (Foreign Tax Credit)

No — India lets you subtract the US tax you already paid. But you have to file one form first, or you lose the credit.

Form 67

file this and you won't pay tax twice on the same income

₹100 US dividend, taxed correctly

Illustrative at a 30% Indian slab. You get credit for the US tax — you don't pay the full amount twice.

Gross dividend declared in India₹100
Indian tax at slab (30%)−₹30
Credit for US tax already paid+₹25
Net extra Indian tax₹5

What to do

  1. 1

    Declare the gross (pre-US-tax) dividend as 'Income from Other Sources'.

  2. 2

    Work out your Indian tax on it, then credit the lower of the US tax or the Indian tax.

  3. 3

    File Form 67 — before you file your return is safest.

  4. 4

    Keep your US Form 1042-S as proof of the tax withheld.

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Illustrative only · Rules per Finance Act 2025 (FY 2025-26) · Figures are examples, not advice — confirm with a qualified CA / tax advisor before acting.