Ans:
A total of 85 countries have joined their hands with India in the provision of a Double Taxation Avoidance Agreement. Each of these countries has its specific TDS rate that ranges from 10 to 15 percent. However, several countries have a relatively low TDS rate, ranging from 7.5% to 10%. Syrian Arab Republic is one such country that provides a 7.5% of TDS rate in the signing of DTAA with India. Along with this, UAE and Tanzania are those countries that offer a minimum TDS rate of 12.5%.