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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.
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