Tax residency certificate

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Hi,

I am working in china and to get tax exemption according to double taxation treaty i need to get certificate of tax residency i am outside india from august 2010 and every year i am regulary visting  to india for about 2 months each year, now from august 2014 i am in china and according to tax treaty for my specified jobs they have 3 year tax exemption for indians so please guide how to get tax residency certificate on form 10Fb.Thanking in advance for guidance.

Replies (7)
contact the government in china and obtain tax Residence certificate....it is nothing but a declaration by the givt. of china that u r resident of china...
form 10F is the declaration to be given by the assessee....u may find easily format kf 10F on internet....it has to be given along with tax residency certificate

Thanks for kind reply Deval but to get tax residency certificate from india what are rules for example from internet i got some of them how i can tell about refernce from taxation rules.

According to the tax laws, an individual is considered to be a tax resident if he or she is present in India for:

  • 182 days or more in a fiscal year, or
  • 60 days or more in a fiscal year and 365 days or more during the preceding 4 fiscal years; the 60 days may be extended to 182 days in certain cases.

Taking the classification further, there are two kinds of tax residents:

  • Resident and not ordinarily resident (RNOR)
  • Resident and ordinarily resident (ROR)

A resident individual who satisfies either of the following additional conditions will be classified as an RNOR:

  • The individual has been an NR in India for at least 9 out of the preceding 10 fiscal years.
  • The individual has been in India for 729 days or less during the preceding 7 fiscal years.

If an individual does not satisfy both of these additional conditions, he/she is classified as an ROR.

as since 2014 u r in china u r not a residence in India as per the income tax rules prevailing in india...
as u r not in India for 182 days or more nor u r there in India for 365 days or more in last 4 year....u clarified that u have been in india dlr 60 days a year which means u were tgere in india for 240 days in last 4 year....hence h r not a resident in india as per indian tax laws....and as u r not resident no question arises to check for additional conditions

HI Deval,

Yes you are right but my case is i want a certificate to clear my status about tax residency as non tax resident of india. So that they accept my tax in china and remaining money i can transfer my money from china to india.

apply in FORM 10FA to assessing officer having jurisdiction...and he will reslond u in form 10FB


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