Tax Residency Certificate (TRC) - An Taxpayers, being a resident in India, shall for obtaining a certificate of residences for the purposes of an agreement referred to the section 90 and 90A of the Income-tax Act 1961, make an application in Form No. 10FA to the jurisdiction assessing officer.
Assessing Officer on receipt of an application to in sub-rule (3) and being satisfied in this behalf, shall issue a certificate of residence in respect of the taxpayer in Form No. 10FB, which help out the taxpayer to avail the tax treaty benefits.
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