Dear All,

One person has received RSU from US company and also received dividend in USD for which tax withholded at 30%.  As per DTAA the tax should have been deducted at 25%. but in this case 30% tax deducted. So while filing form 67, can we claim this 30% under DTAA and take credit of full 30% or credit will be limited to 25% as per DTAA agreement? THis person falls under 30% slab with surcharge 25% under income tax act. so actually he can claim 30% of withholded tax. But is he eligible to claim 30% or only 25% is allowed? Pls clarifiy.

Note:- He is not able to find 1042S. but broker statement shows 30% tax deduction.