I need a tax residence certificate from India

I need a tax residence certificate from India

I heard that it's form 10FA for this.

1. How can I get a tax residence certificate from the Income Tax Department? 

2. What are the supporting documents I need to add? My address is in New Delhi.

3. How much time does it usually take?

Please advise.

Asked 8 years ago in Income Tax

Also, what to write in this column?

Basis on which the status of being resident in India is claimed.

I am an Indian citizen.

Asked 8 years ago

For obtaining TRC, Application in Form 10FA shall have to be submitted to your Assessing Officer, who shall in turn issue TRC in Form 10FB.

The documents to be attached with the Form are not prescribed. It is advisable to attach such documents that could substantiate the details provided in the application. The AO may ask for any other documents, if required.

Basis of such status shall be the number of days of your stay in India, so as to prove the residency. A copy of relevant pages from the passport can be provided as a proof.

Lakshita Bhandari

CA, Mumbai

5687 Answers

944 Consultations

Talk to Lakshita Bhandari

Hi,

You will have to write to your AO in form 10FA and he will issue the certificate.

There are no supporting documents prescribed for this. However, it is advisable to file the evidence in support of your facts mentioned in form 10A. For eg. For the proof of residency, you can submit copy of your passport for relevant pages.

Sorry, there are no time limits prescribed. It totally depends upon your assessing officer and your follow up.

The basis of residency would be number of days stay in India.

Please feel free to call/ revert in case you need more clarity.

Abhishek Dugar

CA, Mumbai

3576 Answers

183 Consultations

Talk to Abhishek Dugar

Hi,

Yes, Form 10FA has to be filled for applying for a Tax Residency Certificate. The duly completed form has to submitted with your jurisdictional Assessing Officer, along with relevant documents. There are no prescribed set of documents, it is up to you on what documents should be filed along with it. On perusing the documents, the Assessing Officer will issue the Tax Residency Certificate. There is no prescribed time limit, it depends upon the complexity of your application and the follow-ups undertaken by you.

Basis on which the status of being resident in India is claimed:

In India, residential status for Tax purposes is based on the number of days you have stayed in India. Hence, you will have to attach copy of your passport to prove that you were in India for 182 days or more in India during the period for which you are applying for the certificate. If you were not in India for more than 182 days during that year, the alternate condition is staying in India for 60 days in that year or more AND 365 days or more during the 4 preceding years.

Trust this clarifies.

Regards,

Keerthiga Padmanabhan

M.Com., CA, LL.B