Double Taxation Relief Manual

DT9551 - Double Taxation Relief Manual: India: admissible taxes

The following Indian taxes are admissible for credit in the UK under the convention:

• the Income Tax and any surcharge thereon imposed under the Income Tax Acts 1961 (including the Minimum Alternate Tax on companies)
• the Additional income tax  on distributed profits (the Dividend Distribution Tax (DDT)),  but relief only as underlying tax - see INTM164440). The DDT was abolished in India for dividends paid on or after 1 April 2020
• the Health and Education Cess when it is payable as a surcharge on income tax but not when it is imposed as a surcharge on excise or customs duties

The following Indian taxes are admissible for unilateral relief:

• the Income Tax charged at income tax rate for non-resident companies on 7.5 per cent of the gross freight earnings (`freight tax’)

The following Indian taxes are inadmissible under the convention:

the Wealth Tax (abolished in 2015)