No India-Ghana DTAA -- confirmed from both sides
Unlike most countries this platform covers, no Double Taxation Avoidance Agreement exists between
India and Ghana. This platform cross-checked this against two independent official sources: the Ghana
Revenue Authority's own published list of Double Taxation Agreements (which includes Belgium, the Czech
Republic, Denmark, France, Germany, Italy, Mauritius, Morocco, the Netherlands, Qatar, Singapore, South
Africa, Switzerland, and the United Kingdom, but not India), and the State Bank of India's official DTAA
country list of 92 countries (which does not include Ghana). Both agree: there is no treaty in force.
Unlike Nigeria, where a treaty is reportedly under negotiation, this platform found no evidence of
India-Ghana DTAA negotiations currently underway, so this is stated plainly as “no treaty exists,
and none is confirmed as pending” rather than implying one is imminent.
What this means in practice
Without a DTAA, an NRI connected to Ghana with India-source income cannot claim treaty-based relief
under Sections 90/90A of the Income Tax Act. Domestic Indian tax law still applies fully to India-source
income, and relief against double taxation -- where Ghana-source income has also been taxed in Ghana --
is available only through India's unilateral relief mechanism under Section 91 of the Income Tax Act,
which is generally narrower and less predictable than treaty-based relief.
Standard NRI tax obligations still apply
Independent of the DTAA gap, the core NRI tax framework -- residential status determination under
Section 6, TDS on India-source income, and filing obligations -- applies to an NRI connected to Ghana
exactly as it would to any other NRI. A PAN card remains mandatory for any transaction requiring TDS
deduction or return filing.
Common mistakes people connected to Ghana make:
- Assuming a DTAA exists and searching for a specific withholding-rate table -- none applies,
since no treaty exists.
- Not evaluating Section 91 unilateral relief as an alternative when Ghana-source income has also
been taxed in Ghana.
- Confusing Ghana's own gift-tax treatment of individual gifts (taxed as assessable income) with
an inheritance or estate tax -- Ghana has neither.
