Immigration news Tax Treaty Benefits For ILWCOM. In United States Exempt from US Income Tax Under Income Tax Treaties. Treaty between India and US Indian ruling that monthly. What is the Double Taxation Avoidance Agreement Between. Also in the absence of a PAN the Indian tax authorities will not entertain an. Brunei No Cambodia No China Yes Georgia Yes India Yes Indonesia Yes Iran No Iraq No Israel Yes. Both the Indian Income Tax Act 1961 ITA and the Treaty cover payments for the use of equipment and thus the payment would fall within the definition of royalty.