Dear Sir / Madam,
I have a couple of queries relating to Double Taxation Avoidance Agreement (DTAA).
1. In case of a resident Indian assessee who has earned salary income for 6 months from USA after deduction of tax at source as per USA tax law, is there a requirement for the assessee to submit Form No. 10FA to the concerned Assessing Officer in order to acquire Tax Residency Certificate (Form No. 10FB) for the purpose of availing the benefit of DTAA?
2. Is there is a requirement to submit the Tax Residency Certificate to the Income Tax Department at the time of sending the acknowledgement (ITR-V) to CPC after filing the Income Tax Return (e-filing) in order to claim relief under section 90?
Thanking You,
With Best Regards,
Ram
CAclubindia
