DTAA India & UAE


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This discussion clarifies tax deduction requirements under Section 195 when a resident client purchases property from an NRI in India. It specifically addresses the applicability of the Double Taxation Avoidance Agreement (DTAA) between India and UAE for long-term capital gains, noting that such income is typically taxed at 12.5%.

06 January 2025 One of my client is purchasing property from and NRI of Dubai, how tax we have to deduct under section 195.

06 January 2025 Whether he is purchasing any property in India? or in Dubai?

06 January 2025 My client who is an resident is purchasing property from an NRI in india, than what will be DTAA for long term capital gains

06 January 2025 Here the income will be taxed at 12.5% when long term.

06 January 2025 Thank you very much sir

06 January 2025 You are welcome.


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