Schedule TR: DTAA Tax Relief Rows
Schedule TR treaty relief for US/UK/Canada/UAE returnees — article citation, relief math, and Form 67 reconciliation.
The 60-second version
Schedule TR records DTAA relief claimed in the ITR — must reconcile to Schedule FSI income rows and Form 67 foreign tax paid certificate.
TR is where treaty relief becomes a number on your ITR
Schedule TR captures article-wise relief under Section 90/90A.
Relief cannot exceed Indian tax on that income head or foreign tax paid — lower of the two after surcharge.
Read Form 10F guide for treaty eligibility paperwork.
TR vs Form 67
| Item | Schedule TR | Form 67 |
|---|---|---|
| Purpose | ITR relief rows | Supporting certificate |
| Due | With ITR | Before ITR due date |
| Evidence | Treaty article | Foreign tax paid proof |
| Mismatch risk | AIS mismatch | AO scrutiny |
TR completion
FSI complete
Income per country.
Treaty article
Salary Art 15, CG Art 13.
Relief math
Lower of taxes.
Form 67 attach
JSON upload.
Reconcile 26AS
No double claim.
Flow
TR kit
- Treaty text PDF.
- Foreign assessment.
- Form 10F.
- Form 67.
- FX workbook.
Need help with Tax & Residency?
Share your blocker in one line. Our experts will reply with practical next steps.
Saving clause
US/UK treaties reserve taxing rights for certain residents — article choice matters; wrong article triggers 25% treaty penalty risk.
Quick visual
Animated decision map
Community signal
What to watch in real discussions
Search community threads for the exact phrase, then treat repeated complaints as risk signals rather than official advice.
Open nofollow community search ->Interactive checkpoint
Turn this guide into a decision file
0 of 4 checked
RNOR foreign exempt income?
TR may be nil if India tax is zero on that income — still file FSI if disclosed.
Form 10F required?
Yes for most treaty claims per Rule 21AB.
Credit carry forward?
Section 90(4) — 8-year TRC retention.
State tax credit?
Include if treaty and Form 67 support.
TR without FSI?
Invalid — FSI must precede TR.
Belated ITR?
TR still required; Form 67 deadline stricter.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.