Points to remember while claiming Foreign Tax Credit

Following are the points to be noted regarding the relevant items mentioned in the Income Tax Return
Form for claiming Foreign Tax Credit for the Financial Year 2014-15.
1. Country Code: Select the country code from the drop down list available in the Income Tax
Return form. The List of country codes is available in Annexure I below.
2. Taxpayer Identification Number (TIN): Fill your Tax Identification Number (TIN) of the
respective country. In case TIN is not allotted in that particular country, then update your Passport
number.
3. Head of Income: Fill in the necessary details in Salary.
4. Income from outside India (included in PART B-TI): Update the amount mentioned in the
Form 16 [Refer Page(3) Onsite Taxable Income]
5. Tax paid outside India: Update the amount given in the email sent by the company in this
regard.
6. Tax payable on such income under normal provisions in India: Update the amount given in
the email sent by the company in this regard.
7. Tax Relief available in India: This amount will be auto-calculated by the utility provided by the
Income Tax Department. The amount calculated should be equal to the foreign tax credit
mentioned in the Form 16, in case there is no change in other details updated in the Return Form.
8. Relevant article of DTAA if relief claimed u/s 90 or 90A: If there is Double Taxation Avoidance
Agreement with the country updated by you, then the relief has to be claimed u/s 90. Kindly
mention the article number available in Annexure I below based on your respective country. In
case there is no Double Taxation Avoidance Agreement with the country updated, update the
field as NA.

ANNEXURE I
Country Name

Country Code

DTAA Applicable

Article Number

AFGHANISTAN

93

Relief u/s 91

NA

ALBANIA

355

Relief u/s 90

15

ALGERIA

213

Relief u/s 91

NA

ANDORRA

376

Relief u/s 91

NA

ANGOLA

244

Relief u/s 91

NA

ANTIGUA AND BARBUDA

1268

Relief u/s 91

NA

ARMENIA

374

Relief u/s 90

15

AUSTRALIA

61

Relief u/s 90

15

AUSTRIA

43

Relief u/s 90

15

AZERBAIJAN

994

Relief u/s 91

NA

BANGLADESH

880

Relief u/s 90

16

BARBADOS

1246

Relief u/s 91

NA

BELARUS

375

Relief u/s 90

15

BELGIUM

32

Relief u/s 90

15

BENIN

229

Relief u/s 91

NA

BHUTAN

975

Relief u/s 90

14

BOLIVIA

591

Relief u/s 91

NA

BOSNIA AND HERZEGOVINA

387

Relief u/s 91

NA

BOTSWANA

267

Relief u/s 90

16

BRAZIL

55

Relief u/s 90

15

BRUNEI DARUSSALAM

673

Relief u/s 91

NA

BULGARIA

359

Relief u/s 90

16

BURKINA FASO

226

Relief u/s 91

NA

BURUNDI

257

Relief u/s 91

NA

CAMBODIA

855

Relief u/s 91

NA

CAMEROON

237

Relief u/s 91

NA

Relief u/s 90

15

CAPE VERDE

238

Relief u/s 91

NA

CENTRAL AFRICAN REPUBLIC

236

Relief u/s 91

NA

CHAD

235

Relief u/s 91

NA

CHILE

56

Relief u/s 91

NA

CHINA

86

Relief u/s 90

15

COLOMBIA

57

Relief u/s 90

15

COMOROS

270

Relief u/s 91

NA

CONGO

242

Relief u/s 91

NA

COSTA RICA

506

Relief u/s 91

NA

COTE D'IVORIE (IVORY COAST)

225

Relief u/s 91

NA

CROATIA

385

Relief u/s 90

15

CANADA

CUBA

53

Relief u/s 91

NA

CYPRUS

357

Relief u/s 90

16

CZECH REPUBLIC

420

Relief u/s 90

15

DEMOCRATIC PEOPLE'S REPUBLIC OF

850

Relief u/s 91

NA

DEMOCRATIC REPUBLIC OF THE CONGO

243

Relief u/s 91

NA

DENMARK

45

Relief u/s 90

16

DJIBOUTI

253

Relief u/s 91

NA

DOMINICA

1767

Relief u/s 91

NA

DOMINICAN REPUBLIC

1809

Relief u/s 91

NA

ECUADOR

593

Relief u/s 91

NA

EGYPT

20

Relief u/s 90

16

EL SALVADOR

503

Relief u/s 91

NA

EQUATORIAL GUINEA

240

Relief u/s 91

NA

ERITREA

291

Relief u/s 91

NA

ESTONIA

372

Relief u/s 90

15

ETHIOPIA

251

Relief u/s 90

15

FIJI ISLANDS

679

Relief u/s 90

15

FINLAND

358

Relief u/s 90

15

FRANCE

33

Relief u/s 90

16

GABON

241

Relief u/s 91

NA

GAMBIA

220

Relief u/s 91

NA

GEORGIA

995

Relief u/s 90

15

GERMANY

49

Relief u/s 90

15

GHANA

233

Relief u/s 91

NA

GREECE

30

Relief u/s 90

14

GRENADA

1473

Relief u/s 91

NA

GUATEMALA

502

Relief u/s 91

NA

GUINEA

224

Relief u/s 91

NA

GUINEA-BISSAU

245

Relief u/s 91

NA

GUYANA

592

Relief u/s 91

NA

HAITI

509

Relief u/s 91

NA

HONDURAS

504

Relief u/s 91

NA

HUNGARY

36

Relief u/s 90

15

ICELAND

354

Relief u/s 90

15

INDONESIA

62

Relief u/s 90

15

IRAQ

964

Relief u/s 91

NA

IRELAND

353

Relief u/s 90

15

ISRAEL

972

Relief u/s 90

16

ITALY

Relief u/s 90

16

1876

Relief u/s 91

NA

81

Relief u/s 90

15

JAMAICA
JAPAN

JORDAN
KAZAKHSTAN

962

Relief u/s 90

15

Relief u/s 90

15

KENYA

254

Relief u/s 90

17

KIRIBATI

686

Relief u/s 91

NA

KUWAIT

965

Relief u/s 90

15

KYRGYZSTAN

996

Relief u/s 90

15

LAO PEOPLE'S DEMOCRATIC REPUBLIC

856

Relief u/s 91

NA

LATVIA

371

Relief u/s 90

15

LESOTHO

266

Relief u/s 91

NA

LIBYA

218

Relief u/s 90

13

LIECHTENSTEIN

423

Relief u/s 91

NA

LITHUANIA

370

Relief u/s 90

15

LUXEMBOURG

352

Relief u/s 90

15

MACEDONIA

389

Relief u/s 91

NA

MADAGASCAR

261

Relief u/s 91

NA

MALAWI

265

Relief u/s 91

NA

MALAYSIA

60

Relief u/s 90

16

MALI

223

Relief u/s 91

NA

MALTA

356

Relief u/s 90

16

MARSHALL ISLANDS

692

Relief u/s 91

NA

MAURITANIA

222

Relief u/s 91

NA

MAURITIUS

230

Relief u/s 90

15

MEXICO

52

Relief u/s 90

15

MICRONESIA, FEDERATED STATES OF.

691

Relief u/s 91

NA

MONGOLIA

976

Relief u/s 90

15

MONTENEGRO

382

Relief u/s 90

16

MOROCCO

212

Relief u/s 90

15

MOZAMBIQUE

258

Relief u/s 90

15

MYANMAR

95

Relief u/s 90

15

NAMIBIA

264

Relief u/s 90

16

NAURU

674

Relief u/s 91

NA

NEPAL

977

Relief u/s 90

15

NETHERLANDS

31

Relief u/s 90

15

NEW ZEALAND

64

Relief u/s 90

15

NICARAGUA

505

Relief u/s 91

NA

NIGER

227

Relief u/s 91

NA

NIGERIA

234

Relief u/s 91

NA

NORWAY

47

Relief u/s 90

15

OMAN

968

Relief u/s 90

17

PALAU

680

Relief u/s 91

NA

PANAMA

507

Relief u/s 91

NA

PAPUA NEW GUINEA

675

Relief u/s 91

NA

PARAGUAY

595

Relief u/s 91

NA

PERU

51

Relief u/s 91

NA

PHILIPPINES

63

Relief u/s 90

16

POLAND

48

Relief u/s 90

16

PORTUGAL

14

Relief u/s 90

15

QATAR

974

Relief u/s 90

15

REPUBLIC OF KOREA (SOUTH KOREA)

82

Relief u/s 90

16

REPUBLIC OF MOLDOVA

373

Relief u/s 91

NA

ROMANIA

40

Relief u/s 90

15

RUSSIAN FEDERATION

Relief u/s 90

15

RWANDA

250

Relief u/s 91

NA

SAINT KITTS AND NEVIS

1869

Relief u/s 91

NA

SAINT LUCIA

1758

Relief u/s 91

NA

SAINT VINCENT AND THE GRENADINES

1784

Relief u/s 91

NA

SAMOA

685

Relief u/s 91

NA

SAN MARINO

378

Relief u/s 91

NA

SAO TOME AND PRINCIPE

239

Relief u/s 91

NA

SAUDI ARABIA

966

Relief u/s 90

15

SENEGAL

221

Relief u/s 91

NA

SERBIA

381

Relief u/s 90

16

SEYCHELLES

248

Relief u/s 91

NA

SIERRA LEONE

232

Relief u/s 91

NA

SINGAPORE

65

Relief u/s 90

15

SLOVAKIA

421

Relief u/s 91

NA

SLOVENIA

386

Relief u/s 90

15

SOLOMON ISLANDS

677

Relief u/s 91

NA

SOMALIA

252

Relief u/s 91

NA

SOUTH AFRICA

28

Relief u/s 90

15

SOUTH SUDAN

211

Relief u/s 91

NA

SPAIN

35

Relief u/s 90

16

SRI LANKA

94

Relief u/s 90

15

SUDAN

249

Relief u/s 90

15

SURINAME

597

Relief u/s 91

NA

SWAZILAND

268

Relief u/s 91

NA

SWEDEN

46

Relief u/s 90

15

SWITZERLAND

41

Relief u/s 90

15

SYRIAN ARAB REPUBLIC

963

Relief u/s 90

15

TAIPEI

9999

Relief u/s 90

15

TAJIKISTAN

992

Relief u/s 90

15

THAILAND

66

Relief u/s 90

15

TIMOR-LESTE

670

Relief u/s 91

NA

TOGO

228

Relief u/s 91

NA

TONGA

676

Relief u/s 91

NA

TRINIDAD AND TOBAGO

1868

Relief u/s 90

15

TUNISIA

216

Relief u/s 91

NA

TURKEY

90

Relief u/s 90

15

TURKMENISTAN

993

Relief u/s 90

15

TUVALU

688

Relief u/s 91

NA

UGANDA

256

Relief u/s 90

15

UKRAINE

380

Relief u/s 90

15

UNITED ARAB EMIRATES

971

Relief u/s 90

15

UNITED KINGDOM OF GREAT BRITAIN

44

Relief u/s 90

16

UNITED REPUBLIC OF TANZANIA

255

Relief u/s 90

15

Relief u/s 90

16

URUGUAY

598

Relief u/s 90

15

UZBEKISTAN

998

Relief u/s 90

16

VANUATU

678

Relief u/s 91

NA

VENEZUELA, BOLIVARIAN REPUBLIC O

58

Relief u/s 91

NA

VIETNAM

84

Relief u/s 90

16

ZAMBIA

260

Relief u/s 90

16

ZIMBABWE

263

Relief u/s 91

NA

UNITED STATES OF AMERICA