Tax Residency Certificate
Obtain the certificate that lets you claim relief under a double taxation avoidance agreement.
A tax residency certificate is issued by the Indian tax authorities confirming that a person is resident in India for tax purposes for a given period. It is what allows you to claim relief under a double taxation avoidance agreement when receiving income from another country.
Without it, the payer abroad will generally withhold at their domestic rate rather than the lower treaty rate. Recovering the excess afterwards is possible in principle and difficult in practice, which is why the certificate should be obtained before the payment is made.
What this costs
TRC for DTAA Benefits & for Foreign Remittance
₹9,404 plus GST
- Eligibility assessment & document checklist
- TRC application preparation & submission
- Coordination with Income Tax authorities
- Digital copy of the certificate sent to you
When you need one
- Receiving royalty, interest, dividend or fees for technical services from abroad
- Providing services to an overseas client who will otherwise withhold at the domestic rate
- Claiming relief on foreign salary or pension income
- Establishing residence for the purposes of a treaty tie-breaker
- Supporting a refund claim in the foreign jurisdiction
How it works with Form 10F
The certificate establishes residence. Form 10F supplies the additional particulars a treaty claim requires where the certificate itself does not contain them — nationality, tax identification number, address and the period of residence.
Most treaty claims need both, together with a declaration that the recipient has no permanent establishment in the payer’s country. Producing the certificate alone is a common reason a treaty rate is refused.
The certificate is period-specific
A certificate is issued for a specified financial year and cannot be used for a different one. Where income is received across two years, a certificate is needed for each.
Applications should therefore be made annually and in advance of the expected payment, rather than after a withholding has already been made at the wrong rate.
The reverse direction
Where you are the Indian payer remitting to a non-resident, you need their tax residency certificate and Form 10F before applying a treaty rate to your withholding.
Applying a lower rate without holding those documents leaves the shortfall recoverable from you with interest, and can lead to the expense being disallowed in your own computation.
How we handle it
- 1 Establishing residence We confirm your residential status for the year under the Income Tax Act, since the certificate rests on it.
- 2 Preparing Form 10FA The application for the certificate is prepared with the income and country details.
- 3 Filing with the assessing officer The application is submitted to your jurisdictional assessing officer with the supporting documents.
- 4 Follow-up Queries are answered and the application pursued, since these are not always processed promptly without follow-up.
- 5 Certificate issued The certificate is issued in Form 10FB for the specified period.
- 6 Form 10F and declarations Form 10F and any no permanent establishment declaration are prepared for the payer.
Frequently asked questions
Why do I need a residency certificate?
To claim a lower withholding rate under a double taxation treaty. Without it the overseas payer will generally withhold at their domestic rate, and recovering the excess afterwards is difficult.
Is Form 10F the same thing?
No. The certificate establishes residence; Form 10F supplies additional particulars the treaty claim requires. Most claims need both, plus a no permanent establishment declaration.
How long is it valid?
For the specific financial year it is issued for. Income received across two years requires a certificate for each.
I am the payer remitting abroad. What do I need?
The recipient’s residency certificate and Form 10F before applying a treaty rate. Applying a lower rate without them leaves the shortfall recoverable from you with interest.
Can a company obtain one?
Yes. Companies, firms and LLPs resident in India can obtain a certificate in the same way, and commonly need one for overseas receipts.
What is not included. Government fees, statutory charges, stamp duty, court and registry fees, digital signature costs and any third-party professional charges are separate and payable at actuals. GST applies on professional fees where indicated. Prices shown are indicative and may change without notice; we confirm the total in writing before any work begins — see our terms on pricing.
Talk to us about Tax Residency Certificate
Share your requirement and our team will confirm the documents needed, the exact charges and a realistic timeline — usually the same working day.
- Expert document checking before submission
- Regular status updates on WhatsApp
- Transparent professional charges
- Assistance in Marathi & English
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