Residency Certificate Services ROKADH Financial Services Private Limited

Tax Compliance

Residency Certificate Services

Essential documentation services for claiming tax benefits under
Double Taxation Avoidance Agreements (DTAA)

Application for Tax Residency Certificate (TRC) for Indian Residents

A Tax Residency Certificate (TRC) is required by Indian residents earning income from a foreign country to claim tax benefits under Double Taxation Avoidance Agreements (DTAA). The application is made in Form 10FA to the Assessing Officer, and upon verification, a TRC is issued in Form 10FB. This certificate is essential for reducing tax liability abroad by proving Indian tax residency. To qualify, the applicant must be a tax resident of India during the relevant financial year. The TRC must be submitted to the foreign country's tax authorities to avoid or reduce double taxation.

Features

Filed using Form 10FA to Assessing Officer

TRC issued in Form 10FB upon approval

Helps claim tax relief under DTAA

Mandatory for Indian residents earning abroad

Must be submitted to foreign tax authorities

Proof of tax residency in India

Valid for one financial year only

Requires PAN and income proof

Application for TRC by Non-Resident Indians (NRIs)

NRIs who are tax residents of another country must obtain a Tax Residency Certificate (TRC) from that country's tax authority to avail DTAA benefits in India. This TRC must certify the NRI's tax residency status abroad for a particular financial year. Along with the TRC, Form 10F and a self-declaration may be required while filing returns in India. The purpose is to ensure the taxpayer is not doubly taxed in both countries. The TRC must include key details like name, status, nationality, tax identification number, and validity period, which must be accepted by Indian tax authorities.

Features

TRC must be obtained from foreign tax authority

Required to claim DTAA benefits in India

Must include personal and tax identification details

Often accompanied by Form 10F and self-declaration

Proves tax residency outside India

Validity limited to one assessment year

Required for reduced withholding or exemption

Must be presented during ITR filing or scrutiny

TRC Requirements for Claiming DTAA Benefits

To avail relief under a Double Taxation Avoidance Agreement (DTAA), taxpayers must furnish a valid TRC obtained from their resident country's tax authority. The TRC should mention all key information as prescribed under Rule 21AB of the Income Tax Rules. This includes name, address, status, nationality, tax ID, and the period of residency. Incomplete TRCs must be supplemented with Form 10F. Without a valid TRC, Indian tax authorities may deny DTAA relief. This certificate is pivotal for reducing TDS rates or exempting certain incomes from tax based on the treaty terms.

Features

Mandatory for claiming DTAA benefits in India

TRC must comply with Rule 21AB requirements

Includes detailed identity and tax information

Must be valid for the relevant financial year

Used to reduce or eliminate double taxation

Required during ITR filing or assessment

Supplemented by Form 10F if TRC lacks info

Helps lower TDS on foreign-sourced incomes

Furnishing Form 10F & Additional Documentation

Form 10F is required when a non-resident's TRC lacks complete information as required by Indian tax laws. This form is a declaration by the taxpayer confirming key details such as nationality, tax identification number, and the residential status for DTAA claims. Along with the TRC and Form 10F, the taxpayer may need to submit a self-attested passport copy, visa status, and address proof. These documents are essential to substantiate tax residency and to reduce the applicable TDS. Submission of accurate and complete documents helps avoid rejection of DTAA benefit claims.

Features

Form 10F supplements incomplete foreign TRC

Declares nationality and residential status

Required under Rule 21AB for DTAA claims

Often filed with ITR by non-residents

Helps validate tax residency claims

May need supporting documents (passport, visa, etc.)

Reduces chances of TDS mismatch or rejections

Mandatory when TRC lacks prescribed details

TRC Applicability & Requirements Matrix

Scenario	TRC Required From	Purpose	Additional Documents	Form Involved
Indian Resident earning abroad	India (Income Tax Dept.)	To claim DTAA relief abroad	PAN, income proof	Form 10FA & 10FB
NRI earning in India	Foreign Country	To claim DTAA relief in India	TRC, Form 10F, passport copy	Form 10F (in India)
TRC lacks full info (e.g., no TIN or status)	India/Foreign (as applicable)	To complete missing TRC information	TRC + Form 10F + self-decl.	Form 10F
Corporate applicant (Indian or foreign)	Country of tax residency	To reduce withholding tax via DTAA	Incorporation proof, TRC	Form 10F (if needed)

Need Assistance With Residency Certificates?

Our experts can help you navigate the TRC application process and ensure compliance with DTAA requirements.