1 article tagged Article 22.
Five million US-resident NRIs deal with India-USA double taxation every year. The 1989 treaty (with 1989 Protocol amendments and subsequent clarifications) sets reduced TDS on interest and dividends, hands capital gains to the source country, and lets both sides retain Article 22 "other income." The complete 2026 rates table, Article-by-Article walkthrough, Form 67 + Form 1116 coordination, and four worked NRI scenarios.