What Remedies are Avaliable if DTAA Benefits were Not Claimed in the Original Return?

AS Posted by: Aarav Sharma
• 15 September, 2025
3 Reply

If DTAA benefits were not claimed on the original income tax returns, then some other ways will help you to get the benefits of double taxation. 

  • Filing revised return section 139(5): If a taxpayer failed to claim DTAA in the original tax return, he or she can file within one year from the end of the current assessment year, and before the completion of the assessment year, whichever is sooner. 
     
  • You need to file a revised ITR and fill in all the details of the foreign tax paid to get the claim under the Double Taxation Avoidance Agreement with all the proof of foreign tax, like a foreign tax certificate or Form 67.  

Tags : DTAA Benefits

  • Harsh Tiwari 19 September, 2025

    What are the documents required to claim DTAA benefits? 

    • DV
      Deepa Verma 22 September, 2025

      To get DTAA benefits, you need to gather: 

       

      • Form 67 or Foreign Tax Paid Certificate. 
      • Income proof abroad. 
      • You need to provide details of your DTAA provision, which applies to your country. 
      • You need to mention your foreign income and tax paid in the revised ITR. 

       

  • Bhavin Desai 18 September, 2025

    You can claim a refund if you failed to file an original return under section 154. This will be done after you get an assessment order. 

    You can also get the claim under DTAA, and you can carry forward the foreign tax credit (FTC). 

    • Unclaimed FTC can be carried for a period of 8 years. 

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