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Tax Residency Certificate
Tax Residency Certificate (TRC) in India – Your Key to Double Taxation Relief
What is a TRC?
A Tax Residency Certificate (TRC)—also called a tax domicile certificate—is official proof that you are a tax resident of a particular country. Presenting a valid TRC lets you claim benefits under a Double Taxation Avoidance Agreement (DTAA) and avoid paying tax on the same income twice.
Why You Need a TRC
Benefit | How It Helps You |
Double tax relief | Claim DTAA credits and pay tax in only one country. |
Smooth foreign remittances | Foreign payers often demand a TRC before releasing funds, keeping payments transparent and delay free. |
Global credibility | Handy proof of residency for banks, tax authorities, and business partners worldwide. |
Who Can Obtain a TRC?
- Individualsearning abroad (salary, property income, capital gains, dividends, interest, etc.).
- Companies, LLPs, trusts, and other entitieswith cross border income streams.
How to Get a TRC in India
Step | Resident of India | Non Resident (needs Indian TRC benefits) |
Application | File Form 10FA with your Assessing Officer (offline). | Obtain a certificate from tax authorities in your home country + file Form 10F in India. |
Certificate Issued | AO issues Form 10FB (TRC) on approval. | Foreign authority issues TRC; details must match Form 10F requirements. |
Key Details | Name, status, PAN/TIN, residency period, address, etc. | Same details, certified by home country tax office. |
