TreatyIndia–UAE DTAA
OutboundFEMA ODI
PaymentsForm 15CA/CB
RiskPE & tax residence
Dubai desk · India–UAE
A Dubai company does not automatically make income tax-free in India. Residence, permanent establishment, beneficial ownership, and how money moves back to India still matter.
What we review
- India–UAE Double Taxation Avoidance Agreement — rates and tie-breaker tests on the facts
- Permanent establishment risk if Indian personnel or a dependent agent supports the UAE entity
- Form 15CA/CB and withholding when an Indian company pays the UAE entity
- FEMA outbound investment reporting when Indian residents subscribe to UAE share capital
- NRI or RNOR individuals with UAE salary, rent, or company profits — Indian ITR and foreign-asset schedule
- Transfer pricing for associated Indian and UAE entities — see the Transfer Pricing page for documentation, FTA disclosure, and Form 3CEB
This work sits with the PJRJ international tax desk so the UAE accounting file and the Indian return use the same facts.
How a remittance is cleared
- 1Characterise the payment — dividend, service, royalty, interest, or capital.
- 2Apply treaty versus domestic withholding.
- 3Prepare Form 15CA/CB where required.
- 4Align FEMA papers if share capital or loan is involved.
- 5Keep the UAE books and India ITR consistent.
India–UAE Cross-Border Tax FAQs
Section 207 is an Indian advance-tax rule for resident senior individuals without business income. A UAE company is a separate taxpayer. Individuals still need their own Indian ITR review.
We coordinate ODI reporting with the India tax and FEMA papers. Bank and authorised-dealer forms are prepared from the same structure note used for the UAE licence.
Discuss your India–UAE requirements
Speak with a PJRJ Dubai desk partner — we respond within one business day.