Format of Tax Residency Certificate notified – NOTIFICATION NO. 39/2012 DATED 17-9-2012

Format of Tax Residency Certificate notified – NOTIFICATION NO. 39/2012 DATED 17-9-2012

Tax Residency certificate referred to in sub-section (4) of section 90 and sub-section (4) of section 90A of the Income-tax Act, 1961 to be obtained by an assessee, not being a resident in India, from the Government of the country or the specified territory shall contain the following particulars, namely:-
(i) Name of the assessee;
(ii) Status (individual, company, firm etc.) of the assessee;
(iii) Nationality (in case of individual);
(iv) Country or specified territory of incorporation or registration (in case of others);
(v) Assessee’s tax identification number in the country or specified territory of residence or in case no such number, then, a unique number on the basis of which the person is identified by the Government of the country or the specified territory;
(vi) Residential status for the purposes of tax;

Indian TRC format has also been notified. Please click on the link below to view it

Income Tax Notifi No39-INCOME-TAX (TWELFTH AMENDMENT) RULES, 2012 – INSERTION OF RULE 21AB AND FORM NOs. 10FA & 10FB

 

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