DTAA with US - Interest & Dividend

For an NRI (U.S.Citizen), under the Double Taxation Avoidance Agreement (DTAA) between India and the U.S., the tax rates you mentioned are generally correct:

Interest income: 15%

Dividends : 25%

To disclose these incomes in ITR-2 and claim the appliable tax rates under DTAA;

1. Report the interest and dividend incomes in the relevant sections of ITR-2.
2. Claim the benefit of DTAA in the "Details of income from outside India" section or where applicable.
3. Ensure you have the necessary documents to support the DTAA benefit claim.