Obtaining TRC Certificate and Form 10F for Non Resident Company
This query is : Resolved
12 June 2025
Please guide the steps to obtain the TRC Certificate and Form 10F for Non-Resident Companies.
Which details are required to obtain above both certificates.
Which details are required to obtain above both certificates.
12 August 2025
1. Tax Residency Certificate (TRC) for Non-Resident Company
Purpose:
TRC is issued by the tax authority of the country where the company is resident and confirms the company’s tax residency. It’s required to claim benefits under Double Taxation Avoidance Agreement (DTAA).
Steps to Obtain TRC:
Determine the Tax Authority:
The TRC must be obtained from the income tax department or relevant authority of the country where the non-resident company is tax resident.
Application Filing:
Usually, the non-resident company applies online or offline through the tax authority’s official portal or office.
Some countries require filing a specific form/application with the company’s tax details.
Documents Required:
Application form (as prescribed by local tax authority).
Proof of incorporation/registration certificate.
Tax returns filed in the country.
Evidence of residence in the country (address proof, utility bills, etc.).
Board resolution or declaration regarding residency status.
PAN or tax identification number in the country.
Processing & Issuance:
The authority verifies documents and issues the TRC.
The TRC is typically valid for one year from the date of issue.
2. Form 10F for Non-Resident Company (India-specific)
Purpose:
Form 10F is a declaration required by the Indian tax authorities to support claim of benefits under DTAA, confirming the particulars of the non-resident taxpayer.
Details Required in Form 10F:
Name of the Assessee (Non-resident company).
Status (Company).
Permanent Account Number (PAN) (if allotted).
Nationality or Country of Residence.
Tax Identification Number (TIN) or Unique Identification Number of the country of residence.
Period for which the TRC is valid.
Address of the company in the country of residence.
Steps to Obtain/Fill Form 10F:
Download Form 10F from the Income Tax Department website of India.
Fill in the details as per above points.
Sign and date the form by an authorized representative.
Submit Form 10F along with the TRC to the Indian deductor or tax authority when claiming DTAA benefits.
Purpose:
TRC is issued by the tax authority of the country where the company is resident and confirms the company’s tax residency. It’s required to claim benefits under Double Taxation Avoidance Agreement (DTAA).
Steps to Obtain TRC:
Determine the Tax Authority:
The TRC must be obtained from the income tax department or relevant authority of the country where the non-resident company is tax resident.
Application Filing:
Usually, the non-resident company applies online or offline through the tax authority’s official portal or office.
Some countries require filing a specific form/application with the company’s tax details.
Documents Required:
Application form (as prescribed by local tax authority).
Proof of incorporation/registration certificate.
Tax returns filed in the country.
Evidence of residence in the country (address proof, utility bills, etc.).
Board resolution or declaration regarding residency status.
PAN or tax identification number in the country.
Processing & Issuance:
The authority verifies documents and issues the TRC.
The TRC is typically valid for one year from the date of issue.
2. Form 10F for Non-Resident Company (India-specific)
Purpose:
Form 10F is a declaration required by the Indian tax authorities to support claim of benefits under DTAA, confirming the particulars of the non-resident taxpayer.
Details Required in Form 10F:
Name of the Assessee (Non-resident company).
Status (Company).
Permanent Account Number (PAN) (if allotted).
Nationality or Country of Residence.
Tax Identification Number (TIN) or Unique Identification Number of the country of residence.
Period for which the TRC is valid.
Address of the company in the country of residence.
Steps to Obtain/Fill Form 10F:
Download Form 10F from the Income Tax Department website of India.
Fill in the details as per above points.
Sign and date the form by an authorized representative.
Submit Form 10F along with the TRC to the Indian deductor or tax authority when claiming DTAA benefits.
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