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HMRC internal manual

Double Taxation Relief Manual

India: Admissible and inadmissible taxes

Admissible for credit under the agreement:

  • Income Tax and any surcharge thereon imposed under the Income Tax Acts 1961 (including the Alternative Minimum Tax on companies with effect from 1 April 1997).
  • Additional tax on distributed profits (relief only as underlying tax - see INTM164440).
  • 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.

Admissible for unilateral relief:

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

Inadmissible:

Wealth tax (abolished in 2015)