Schedule TR – Summary of Tax Relief Claimed For Taxes Paid Outside India AY 2026-27

‘Schedule TR’ in the Income Tax Return (ITR) form is applicable to resident assessees who have paid taxes outside India and are claiming tax relief in India under Section 90, 90A, or 91 of the Income-tax Act, 1961. This schedule provides a summary of tax relief claimed, based on the country-wise information furnished in Schedule FSI.

The schedule requires details such as the country code, Taxpayer Identification Number (TIN) of the foreign country, total tax paid outside India, and the total tax relief available in India. The assessee must also mention the section under which relief is claimed, i.e., Section 90, 90A, or 91.

Additionally, the schedule provides a breakup of the total tax relief into two parts:

• Tax relief for countries with which India has a DTAA (claimed under Section 90 or 90A)

• Tax relief for countries without a DTAA (claimed under Section 91)

If any foreign tax, on which relief was allowed in India, is refunded by the foreign tax authority during the year, the assessee must disclose whether such a refund occurred. In such cases, the amount refunded and the assessment year in which relief is allowed in India must also be specified.

Section 90, Section 90A and Section 91 of the Income-tax Act, 1961

This schedule applies to ITR-2, ITR-3, ITR-5, ITR-6 and ITR-7.