Appendix-I
Declaration of no PE in India
Declaration required u/s 9 of Income Tax Act, and for claiming relief under an agreement referred to in section 90 and 90A i.e. (for claiming the benefit of DTAA – Double Tax Avoidance Treaties)
To,
_____________________
_____________________
Declaration : No PE in India
Sir,
The Following letter is given to satisfy your country’s income tax law requirements.
In terms of requirements of Indian Income tax Act and Rules, we wish to clarify that
a) We are a company based in _______________________ (Country).
b) The income from business with you is taxable in ______________________. We are a regular Income tax assessee in our country as per our rules. Our Income Tax Registration number in our country is _____________.
c) We do not have any Permanent Establishment in India [either through self or agent], (as defined under the Section 92F(iiia) of the Income Tax Act).
d) Hence, we affirm that our income neither accrues in India, nor arises in India, from a Permanent Establishment / Business Connection in India.
e) We shall hold you indemnified, if in future, anything is found contrary to the above and your company faces any issues in Indian income taxes for non-deduction of tax.
For __________________
Name: __________
Designation: __________
Address: __________
Appendix-II
FORM NO. 10F
[See sub-rule (1) of rule 21AB]
Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961
I____________*son/daughter of Shri ____________ in the capacity of ____________ (designation) do provide the following information, relevant to the previous year____________ *in my case/in the case of for the purposes of sub-section (5) of *section 90/section 90A:—
|
Sl.No |
Nature of information | : | Details # |
| (i) | Status (individual, company, firm etc.) of the assessee | : | |
| (ii) | Permanent Account Number or Aadhaar Number of the assessee if allotted | : | |
| (iii) | Nationality (in the case of an individual) or Country or specified territory of incorporation or registration (in the case of others) | : | |
| (iv) | Assessee’s tax identification number in the country or specified territory of residence and if there is 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 of which the assessee claims to be a resident | : | |
| (v) | Period for which the residential status as mentioned in the certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A is applicable | : | |
| (vi) | Address of the assessee in the country or territory outside India during the period for which the certificate, mentioned in (v) above, is applicable | : |
2. I have obtained a certificate referred to in sub-section (4) of section 90 or sub-section (4) ofsection90A from the Government of ____________ (name of country or specified territory outside India)
Signature: ____________
Name: ____________
Address: ____________
Permanent Account Number or Aadhaar Number ____________
Verification
I ____________________________ do hereby declare that to the best of my knowledge and belief what is stated above is correct, complete and is truly stated.
Verified today the ______________________________ day of __________________________________________________
____________
Signature of the person providing the information
Place: ____________
Notes :
1. *Delete which ever is not
2. #WriteA. if the relevant information forms part of the certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A.
