| USA | Notarization + Apostille (Hague Convention member since 1981) | India-USA DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| UK | Notarization + Apostille (Hague Convention member since 1965) | India-UK DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| Canada | Notarization + Apostille (Hague Convention member since January 2024) | India-Canada DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| Australia | Notarization + Apostille via DFAT (Hague Convention member since 1995) | India-Australia DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| UAE | Notarization + MOFA attestation + Indian Embassy attestation (NOT a Hague Convention member -- no apostille route) | India-UAE DTAA (limited relevance -- UAE has no personal income tax) | NRO account → Form 15CA/15CB → authorized dealer bank |
| Germany | Notarization (German Notar) + Apostille (Hague Convention founding member since 1961) | India-Germany DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| New Zealand | Notarization + Apostille via Dept of Internal Affairs (Hague Convention member) | India-New Zealand DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| Singapore | Notarization + Apostille via Singapore Academy of Law (Hague Convention member since 16 September 2021) | India-Singapore DTAA | NRO account → Form 15CA/15CB → authorized dealer bank |
| Saudi Arabia | Apostille via Saudi MOFA (Hague member since 7 December 2022) OR direct execution before Indian Embassy Riyadh -- Sub-Registrar practice varies | India-Saudi Arabia DTAA (limited relevance -- no personal income tax) | NRO account → Form 15CA/15CB → authorized dealer bank |
| Qatar | Notarization + Qatar MOFA attestation + Indian Embassy Doha attestation (NOT a Hague Convention member) | India-Qatar DTAA signed 1999 (limited relevance -- no personal income tax) | NRO account → Form 15CA/15CB → authorized dealer bank |
| Kuwait | Indian Embassy Kuwait attestation via outsourced consular provider (NOT a Hague Convention member) | No personal income tax in Kuwait -- limited DTAA relevance | NRO account → Form 15CA/15CB → authorized dealer bank |
| Oman | Apostille via Oman Foreign Ministry (Hague member since 30 January 2012), though Embassy Muscat practice still often follows the legalization chain | No personal income tax currently (personal tax planned for 2028) | NRO account → Form 15CA/15CB → authorized dealer bank |
| Bahrain | Apostille via Bahrain MOFA (Hague member since 31 December 2013) -- a genuine GCC exception, though Sub-Registrar practice varies | No comprehensive DTAA -- only a narrower Tax Information Exchange Agreement (TIEA) | NRO account → Form 15CA/15CB → authorized dealer bank |
| Malaysia | Notarization + Wisma Putra attestation + Indian High Commission Kuala Lumpur attestation (NOT a Hague Convention member -- no apostille route) | India-Malaysia DTAA revised 2012, effective 2013 | NRO account → Form 15CA/15CB → authorized dealer bank |
| South Africa | DIRCO apostille (Hague member since 30 April 1995, though processing commonly takes ~3 months) OR faster Indian High Commission/Consulate GPA attestation -- both generally accepted | India-South Africa DTAA signed 1996, amended 2013/2014 | NRO account → Form 15CA/15CB → authorized dealer bank (separate from South Africa's own SARB exchange controls) |
| Sri Lanka | Notarization + Sri Lanka MFA Consular Affairs Division certification + Indian High Commission Colombo/Assistant High Commission Kandy attestation (NOT a Hague Convention member -- no apostille route) | India-Sri Lanka DTAA signed 1982, amending Protocol in force from 19 June 2026 | NRO account → Form 15CA/15CB → authorized dealer bank (separate from Sri Lanka's own CBSL exchange controls) |
| Mauritius | Apostille via Mauritius's Ministry of Foreign Affairs (Hague Convention member since 1968 -- one of the longest-standing memberships among this platform's covered countries) | India-Mauritius DTAA in force since 1983, amended by a 2016 Protocol and a further 2024 Protocol (Mauritius ratified 17 July 2026; India's ratification pending) | NRO account → Form 15CA/15CB → authorized dealer bank (Mauritius is not on India's CPC Section 44A reciprocating-territories list) |
| Trinidad and Tobago | Apostille via the Ministry of Foreign and CARICOM Affairs' Consular Affairs Division (Hague Convention member since 14 July 2000) | India-Trinidad and Tobago DTAA signed 8 February 1999, in force since 13 October 1999 | NRO account → Form 15CA/15CB → authorized dealer bank (Trinidad and Tobago is one of the few countries on India's CPC Section 44A reciprocating-territories list, easing direct judgment enforcement) |
| Fiji | Apostille via the Permanent Secretary, Ministry of Foreign Affairs and International Cooperation (Hague Convention member since 10 October 1970) | India-Fiji DTAA signed 30 January 2014, in force since 15 May 2014 | NRO account → Form 15CA/15CB → authorized dealer bank (Fiji is one of the few countries on India's CPC Section 44A reciprocating-territories list, easing direct judgment enforcement) |
| Netherlands | Apostille via any Dutch District Court (Rechtbank) -- not a foreign ministry (Hague Convention member since 8 October 1965) | India-Netherlands DTAA signed 30 July 1988, in force since 21 January 1989; MFN protocol clause narrowed by the Supreme Court of India's 19 October 2023 ruling | NRO account → Form 15CA/15CB → authorized dealer bank (the Netherlands is not on India's CPC Section 44A reciprocating-territories list) |
| Kenya | NOT a Hague Convention member -- three-step chain: notarization, Kenya MFA (Huduma Centre, Nairobi) authentication, then Indian High Commission Nairobi legalization | Revised India-Kenya DTAA signed 11 July 2016, in force since 30 August 2017; flat 10% withholding on dividends, interest, royalties, and management/professional fees | NRO account → Form 15CA/15CB → authorized dealer bank (Kenya is not on India's CPC Section 44A reciprocating-territories list) |
| Ireland | Apostille via the Department of Foreign Affairs (Hague Convention member since 9 March 1999) | India-Ireland DTAA signed 6 November 2000, in force since 26 December 2001; broadly flat 10% withholding on dividends, interest, royalties, and fees for technical services | NRO account → Form 15CA/15CB → authorized dealer bank (Ireland is not on India's CPC Section 44A reciprocating-territories list) |
| Hong Kong | Apostille via the High Court Registry (Hague Convention coverage since 25 April 1965 -- among the longest-standing memberships this platform covers, and considerably older than mainland China's own accession in November 2023) | India-Hong Kong DTAA signed 19 March 2018, in force since 30 November 2018; 5% withholding on dividends, flat 10% on interest, royalties, and fees for technical services | NRO account → Form 15CA/15CB → authorized dealer bank (Hong Kong SAR IS one of the few jurisdictions on India's CPC Section 44A reciprocating-territories list, easing direct judgment enforcement) |
| Japan | Apostille via the Ministry of Foreign Affairs, after prior notarization and Legal Affairs Bureau certification (Hague Convention member since 27 July 1970) | India-Japan DTAA signed 7 March 1989, amended by Protocols in 2006 and 2015 (latter in force since 29 October 2016); uniform 10% withholding on dividends, interest, and royalties/fees for technical services | NRO account → Form 15CA/15CB → authorized dealer bank (Japan is not on India's CPC Section 44A reciprocating-territories list) |
| France | Apostille via the French notariat since 1 May 2025 (previously the Courts of Appeal); Hague Convention member since 24 January 1965 | India-France DTAC signed 29 September 1992; a major Amending Protocol signed February 2026 replaces the flat 10% dividend rate with a split 5%/15% structure and deletes the MFN clause (pending ratification) | NRO account → Form 15CA/15CB → authorized dealer bank (France is not on India's CPC Section 44A reciprocating-territories list) |
| Italy | No single national apostille office -- the Prefettura handles administrative documents, but a notarial Power of Attorney is apostilled via the Procura della Repubblica (Hague Convention member since 11 February 1978) | India-Italy DTAA signed 19 February 1993, in force since 23 November 1995; dividends at 15% (10%+ shareholder) or 25% otherwise, interest at 15%, royalties/FTS at 20% -- no amending Protocol found | NRO account → Form 15CA/15CB → authorized dealer bank (Italy is not on India's CPC Section 44A reciprocating-territories list) |
| Spain | Notarial Power of Attorney apostilled via the Consejo General del Notariado / regional Colegios Notariales -- distinct from the Ministry of Justice's Apostilla Electronica system (Hague Convention member since 25 September 1978) | India-Spain DTAA signed 8 February 1993, in force since 12 January 1995; dividends and interest at 15%, royalties/FTS cut to a flat 10% by a 19 March 2024 MFN notification importing the India-Germany DTAA rate | NRO account → Form 15CA/15CB → authorized dealer bank (Spain is not on India's CPC Section 44A reciprocating-territories list) |
| Switzerland | No single national apostille office -- each of the 26 cantons apostilles documents issued within it, including a notarial Power of Attorney (Hague Convention member since 11 March 1973) | India-Switzerland DTAA signed 2 November 1994, in force since 29 December 1994; standard 10% on dividends/interest/royalties-FTS, though a 5% MFN-based dividend rate applied 2018-2024 before Switzerland suspended it effective 1 January 2025 | NRO account → Form 15CA/15CB → authorized dealer bank (Switzerland is not on India's CPC Section 44A reciprocating-territories list) |
| Sweden | Apostilles issued exclusively by Notaries Public (Notarius Publicus) since 1 January 2005, supervised by regional County Administrative Boards -- not Chambers of Commerce, which authenticate only commercial documents (Hague Convention member since 1 May 1999) | India-Sweden DTAA signed 24 June 1997, amended by a 2013 Protocol; flat 10% on dividends, interest, royalties, and FTS -- the treaty's MFN clause carries an unresolved post-Nestle SA notification status specific to Sweden | NRO account → Form 15CA/15CB → authorized dealer bank (Sweden is not on India's CPC Section 44A reciprocating-territories list) |
| Guyana | Apostilles issued by the Ministry of Foreign Affairs and International Cooperation's Protocol and Consular Affairs Department, Georgetown (Hague Convention accession 30 July 2018, in force 18 April 2019) | No India-Guyana DTAA exists -- relief against double taxation is available only under Section 91 of the Income Tax Act (unilateral relief), unlike most other countries on this list | NRO account → Form 15CA/15CB → authorized dealer bank (Guyana is not on India's CPC Section 44A reciprocating-territories list, unlike several regional peers) |
| Suriname | Hague Apostille Convention member by succession, effective from Suriname's 25 November 1975 independence date, with apostilles issued by the Ministry of Justice and Police in Paramaribo | No India-Suriname DTAA exists -- relief against double taxation is available only under Section 91 of the Income Tax Act (unilateral relief), the same position as Guyana | NRO account → Form 15CA/15CB → authorized dealer bank (Suriname is not on India's CPC Section 44A reciprocating-territories list) |
| Portugal | Apostille via the Procuradoria-Geral da Republica (Public Prosecution Service / Ministerio Publico) -- not a Ministry of Foreign Affairs as in most other countries (Hague Convention member since 4 February 1969) | India-Portugal DTAA signed 11 September 1998, in force since 30 April 2000; the treaty itself carries no MFN clause, though its narrower “make available” FTS test has been imported into other countries' India treaties via their own MFN clauses | NRO account → Form 15CA/15CB → authorized dealer bank (Portugal is not on India's CPC Section 44A reciprocating-territories list) |
| South Korea | Apostille via the Ministry of Justice (notarial documents) or Ministry of Foreign Affairs (administrative documents), both via the apostille.go.kr portal (Hague Convention member since 14 July 2007) | Revised India-South Korea DTAA signed 18 May 2015, in force since 12 September 2016; dividends capped at 15%, interest and royalties/FTS at 10% -- this platform could not confirm whether the treaty carries an MFN clause | NRO account → Form 15CA/15CB → authorized dealer bank (South Korea is not on India's CPC Section 44A reciprocating-territories list) |
| Thailand | Not yet a Hague Apostille Convention member as of this writing (the Thai Cabinet approved accession in principle around 9 December 2025, though no instrument of accession has been deposited) -- a Power of Attorney requires legalization by the Thai Ministry of Foreign Affairs' Legalization Division followed by attestation from the Embassy of India, Bangkok | India-Thailand DTAA in force since 13 October 2015; dividends, interest, and royalties/FTS each capped at 10%, with no general MFN clause | NRO account → Form 15CA/15CB → authorized dealer bank (Thailand is not on India's CPC Section 44A reciprocating-territories list) |
| Indonesia | Apostille via the Ministry of Law and Human Rights (Kemenkumham), Directorate General of General Law Administration (Hague Convention member since 4 June 2022) -- though this platform flags a genuine practice-level question over whether a Power of Attorney is reliably treated as an apostille-eligible public document | India-Indonesia DTAA in force since 5 February 2016; dividends, interest, and royalties/FTS each capped at 10%, with no confirmed general MFN clause | NRO account → Form 15CA/15CB → authorized dealer bank (Indonesia is not on India's CPC Section 44A reciprocating-territories list) |
| Philippines | Apostille via the Department of Foreign Affairs (DFA), Office of Consular Affairs (Hague Convention member since 14 May 2019) -- a Power of Attorney additionally requires a Certificate of Authority for a Notarial Act (CANA) from the supervising Regional Trial Court before DFA will apostille it | India-Philippines DTAA in force since 21 March 1994; dividends at 15% or 20%, interest at 10% or 15%, and royalties at 15%, with no general MFN clause (only a narrower shipping/air-transport consultation provision) | NRO account → Form 15CA/15CB → authorized dealer bank (the Philippines is not on India's CPC Section 44A reciprocating-territories list) |
| Nigeria | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization, authentication by the Nigerian Ministry of Foreign Affairs' Legal Services Division, and attestation by the High Commission of India, Abuja (or the Consulate General of India, Lagos) | No India-Nigeria DTAA currently exists (one is reportedly under negotiation); India-source income is taxed at standard rates without treaty mitigation | NRO account → Form 15CA/15CB → authorized dealer bank (Nigeria is not on India's CPC Section 44A reciprocating-territories list) |
| Ghana | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization, authentication by Ghana's Ministry of Foreign Affairs and Regional Integration, and attestation by the High Commission of India, Accra (in person before a Consular Officer) | No India-Ghana DTAA exists, confirmed against both the Ghana Revenue Authority's own treaty list and SBI's official DTAA country list, with no negotiations found to be underway | NRO account → Form 15CA/15CB → authorized dealer bank (Ghana is not on India's CPC Section 44A reciprocating-territories list) |
| Tanzania | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization, authentication by Tanzania's Ministry of Foreign Affairs and East African Cooperation, and attestation by the High Commission of India, Dar es Salaam | India-Tanzania DTAA signed 27 May 2011; dividends capped at 5% or 10%, interest and royalties each at 10% -- this platform could not confirm the treaty's Fees for Technical Services rate or exact entry-into-force date | NRO account → Form 15CA/15CB → authorized dealer bank (Tanzania is not on India's CPC Section 44A reciprocating-territories list) |
| Uganda | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization, authentication by Uganda's Ministry of Foreign Affairs, and attestation by the High Commission of India, Kampala | India-Uganda DTAA signed 30 April 2004, in force since 27 August 2004; dividends, interest, and royalties/FTS uniformly capped at 10% (royalties and FTS combined under a single rate) | NRO account → Form 15CA/15CB → authorized dealer bank (Uganda is not on India's CPC Section 44A reciprocating-territories list) |
| Nepal | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization, authentication by Nepal's Ministry of Foreign Affairs, and attestation by the Embassy of India, Kathmandu (the 1950 Treaty of Peace and Friendship's visa-free open border does not simplify this document-legalization chain) | India-Nepal DTAA signed 27 November 2011, in force since 16 March 2012; dividends capped at 5% or 10%, interest at 10%, royalties at 15% -- this platform flags that the treaty has no separate Fees for Technical Services article and only a narrow, royalties-only MFN clause | NRO account → Form 15CA/15CB → authorized dealer bank (Nepal is not on India's CPC Section 44A reciprocating-territories list) |
| Bhutan | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization by Bhutan's Public Notary Office, authentication by Bhutan's Ministry of Foreign Affairs and External Trade, and attestation by the Embassy of India, Thimphu (Indian nationals enter Bhutan on an entry permit rather than a visa, but this does not simplify document legalization) | India-Bhutan DTAA signed 4 March 2013, in force since 17 July 2014; dividends, interest, and royalties/FTS reportedly capped at 10% each -- this platform flags that it could not verify these rates against the primary Income Tax Department treaty text and found no evidence of an MFN clause | NRO account → Form 15CA/15CB → authorized dealer bank (Bhutan is not on India's CPC Section 44A reciprocating-territories list) |
| Bangladesh | Hague Apostille Convention member since 30 March 2025 (acceded 29 July 2024) -- a Power of Attorney should be apostille-eligible once notarized, via Bangladesh's Ministry of Foreign Affairs e-Apostille system, though this platform recommends confirming current practice with the Indian High Commission, Dhaka given how recently this changed | India-Bangladesh DTAA exists (this platform could not reconcile its exact signing date across sources); dividends reportedly 10% or 15% depending on ownership share, interest 10%, royalties 10% -- no separate FTS article or MFN clause found | NRO account → Form 15CA/15CB → authorized dealer bank (Bangladesh IS a Section 44A CPC reciprocating territory, unlike Nepal and Bhutan) |
| Myanmar | Not a Hague Apostille Convention member -- a Power of Attorney requires notarization, authentication by a Myanmar government authority (this platform could not confirm the exact current department), and attestation by the Embassy of India, Yangon (or the Consulate General of India, Mandalay or Sittwe) -- foreigners including Indian nationals also cannot own land in Myanmar, and this platform flags that inheritance of Myanmar land by a foreign heir is reportedly discretionary rather than guaranteed | India-Myanmar DTAA signed 2 April 2008 (this platform could not confirm its entry-into-force date); dividends reportedly 5%, interest 10%, royalties 10% -- no separate FTS article found | NRO account → Form 15CA/15CB → authorized dealer bank (Myanmar is not on India's CPC Section 44A reciprocating-territories list; this platform also flags third-country sanctions exposure on Myanmar-connected transfers given the country's ongoing political instability) |
