This discussion highlights a potential issue with how DTAA dividend income from the USA is handled in tax filings. According to Article 10, this income should be taxed at a flat 25%, not according to Indian slab rates. However, it appears that the ITR3 software may be incorrectly adding this income to Indian dividends and taxing it at 30%, suggesting a software glitch.
13 August 2025
Per article 10, DTAA dividend from USA is taxed at 25% not slab rate. However if even if form OS shows this income to be taxed at 25% this is added with indian dividend and taxed at 30%. Is there a glitch in ITR3 ?