Small U S company providing technology and services in India. Company is subject to tax deduction at source (TDS) withholding in India. TDS withheld under US India tax treaty in India is greater that annual tax payable by US company in the US (company is not profitable). Can the company claim a refund? In India? In the US?

Thanks
uscompany

You can not claim refund in India. You can only file tax return in India and if the TDS amount is more than the tax as per your return, you will get a refund.