Is DTAA optional?

Hi, for an NRI, Availing DTAA benefits is optional or compulsory and while filing ITR 2 do I need to fill details in DTAA columns(Incase not opting for DTAA benefits)?

Please let me know, Thanks.

Replies (2)
Quick Summary
This discussion clarifies whether Double Taxation Avoidance Agreement (DTAA) benefits are optional or compulsory for Non-Resident Indians (NRIs) when filing their Income Tax Return (ITR) 2. While DTAA relief is typically claimed under Section 90, the Foreign Income (FSI) schedule is mandatory for all individuals with foreign income or assets, regardless of DTAA opt-in.

Dtaa columns is to be filled when you avail relief under section 90.

but its mandatory in all cases to fill the foreign income schedule for every person having foreign assets or income.

Veerendar Singh, Thanks a lot for your reply.

But for NRI also it is mandatory as schedule FSI is applicable to Residents n not to an NRI?

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