Quick Summary
The Income Tax Department has streamlined the process for obtaining a Tax Residency Certificate (TRC) by introducing new Form 42 and Form 43 under the Income Tax Rules, 2026. The new system replaces the earlier Form 10FA and Form 10FB, making the process more structured and digital-friendly. The up
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FAQ :
The new forms introduced are Form 42 for applying for the certificate and Form 43 for its issuance.
Forms 42 and 43 replace the earlier Form 10FA and Form 10FB.
Any resident taxpayer in India who needs to claim tax treaty benefits abroad or prove their Indian tax residency in another country needs to file Form 42.
You can apply online by logging into the Income Tax e-filing portal using your PAN, selecting the relevant tax year, and submitting Form 42 with supporting documents.
No, there is no fixed due date for filing Form 42, but only one application can be filed per tax year.
The new process is more structured, digital-friendly, and allows for quicker verification and processing by uploading supporting documents directly with the application.
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