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Tax5 min read
By Alok KumarPublished June 2026Last reviewed July 2026

Tax Efficiency Without GIFT City: The TRC and DTAA Route

UAE NRIs can achieve the same capital gains tax outcome as GIFT City on Indian mutual funds using a Tax Residency Certificate and the India-UAE DTAA. Here's exactly how it works, what the documentation involves, and the caveats you must know.

Tax Efficiency Without GIFT City: The TRC and DTAA Route

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