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In the Finance Act, 2013, India has amended Section 90(4) by omitting the requirement that a tax residency certificate must contain certain information in order to be valid for purposes of claiming the benefits of a tax treaty. Instead, new Form 10F may be submitted by a nonresident to an Indian payor when claiming Treaty benefits. In the Finance Act, 2012, Section 90(4) made the submission of a valid tax residency certificate (TRC) issued by the government of the party claiming tax treaty benefits a requirement. Pursuant to that section of the Act, Rule 21AB listed seven items that must be found on a TRC for it to be valid in India -- name, status, nationality or country of incorporation/registration, taxpayer identification number, residential status for purposes of tax, period for which the certificate is applicable, and the address of the applicant. #doc
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