This discussion explains how resident taxpayers can obtain a Tax Residency Certificate (TRC) in India by filing Form 10FA with their Jurisdictional Assessing Officer (AO). It outlines the necessary details to include in the form, such as personal information, residency status, and the period for which the TRC is needed. The AO will issue the TRC in Form 10FB upon satisfaction with the provided particulars and supporting documents.
04 April 2020
A resident taxpayer can file an application in Form 10FA to the Jurisdictional Assessing Officer (‘AO’) for obtaining a TRC in India. The following particulars would need to be furnished in the prescribed Form 10FA: (i) Full Name and address of the assessee (ii) Status (state whether individual, Hindu undivided family, firm, body of individuals, company etc) (iii)Nationality (in case of individual) (iv)Country of incorporation/registration (v) Address of the assessee during the period for which TRC is desired (vi)Email ID (vii) Permanent Account Number/Tax Deduction Account Number (if applicable) (viii) Basis on which the status of being resident in India is claimed (ix)Period for which the TRC is applicable (x) Purpose of obtaining TRC (xi)Any other detail The application form along with supporting documents with respect to above details has to be submitted to the AO.
AO on receipt of the application and on being satisfied of the particulars contained therein, should issue the TRC to the resident assessee in Form 10FB.