Format of Tax Residency Certificate to avail DTAA / Treaty benefit notified

Government has amended section 90 & Section 90A of the Income tax Act vide finance Bill 2012 to  provide that submission of Tax Residency Certificate containing prescribed particulars, as a necessary but not sufficient condition for availing benefits of the agreements referred to in these Sections. The amendment will come into effect from from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-14 and subsequent years.

Government has now vide notification No. NOTIFICATION NO. 39/2012, DATED 17-9-2012 released the following forms which are applicable from  1st day of April, 2013 :-

FORM No. 10FA – Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income Tax Act, 1961

FORM No. 10FB –  Certificate of residence for the purposes of section 90 and 90A

Download Format of FORM No. 10FA in word format

Download Format  FORM No. 10FB in word format

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Relevant Notification is as follows :-

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

NOTIFICATION NO. 39/2012 [F.No.142/13/2012-SO(TPL)]/SO 2188(E), DATED 17-9-2012

In exercise of the powers conferred by section 90 and 90A read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1). These rules may be called the Income-tax (12th Amendment) Rules, 2012.

(2). They shall come into force on the 1st day of April, 2013.

2. In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), –

(a)  after rule 21AA, the following rule shall be inserted, namely.-

“Certificate for claiming relief under an agreement referred to in section 90 and 90A.

21AB (1) The certificate referred to in sub-section (4) of section 90 and sub-section (4) of section 90A 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;

(vii)  Period for which the certificate is applicable; and

(viii)  Address of the applicant for the period for which the certificate is applicable;

(2) The certificate referred to in sub-rule (1) shall be duly verified by the Government of the country or the specified territory of which the assessee, referred to in sub-rule (1), claims to be a resident for the purposes of tax.

(3) An assessee, being a resident in India, shall, for obtaining a certificate of residence for the purposes of an agreement referred to in section 90 and section 90A, make an application in Form No. 10FA to the Assessing Officer.

(4) The Assessing Officer on receipt of an application referred to in sub-rule (3) and being satisfied in this behalf, shall issue a certificate of residence in respect of the assessee in Form No. 10FB.”;

(b)  in Appendix-II, after the Form No. 10F, the following Forms shall be inserted, namely: –

“FORM No. 10FA

[See rule 21AB (3)]

Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income Tax Act, 1961

To

The Assessing Officer,

_________________,

_________________,

_________________,

Sir,

I request that a certificate of residence in Form No. 10FB be granted in my case/in the case of ________________ [for person other than individual]

VERIFICATION

I, ____________ [full name in block letters] __________ son/daughter of ________________________, in the capacity of ________________ [designation for person other than individual], verify that to the best of my knowledge and belief, the information given in this form is correct and complete and that the other particulars shown therein are truly stated.

Verified today the ____________________ day of ____________

FORM No. 10FB

[See rule 21AB (4)]

Certificate of residence for the purposes of section 90 and 90A

Certificate

If is hereby certified that the above mentioned person is a resident of India for the purposes of Income-tax Act, 1961.

This certificate is valid for the period __________________

Issued on __________ the day of ________, ________,

Note. – The principal rules were published vide Notification No. S.O.969 (E), dated the 26th March, 1962 and last amended by Income-tax (11th Amendment) Rules, 2012 vide Notification S.O. No.37/2012 dated 12-09-2012.