Tax Residency Certificate
Form 10FA and 10FB, to claim a treaty rate.
A treaty rate is only available to someone who can prove where they are resident for tax. An Indian resident claiming relief abroad applies in Form 10FA and receives a TRC in Form 10FB from the assessing officer.
On the inbound side, a non-resident receiving Indian income needs a TRC from their own country, plus Form 10F and a no-permanent-establishment declaration, before the payer can deduct at the treaty rate rather than the higher domestic one.
Form 10F must now be filed electronically on the Indian income tax portal, which means the non-resident needs an Indian PAN or to register through the specified route — a step that regularly delays remittances.
What is included
- Form 10FA application and TRC obtained
- Form 10F filed electronically for a non-resident
- No-PE declaration prepared
- Pack assembled for the remitting bank
What we need from you
- PAN and proof of residential status
- Period and nature of the income concerned
- Foreign tax residency certificate, for inbound cases
- Agreement or invoice giving rise to the income
Questions
Can a non-resident claim a treaty rate without a TRC?
No. Section 90(4) makes a tax residency certificate mandatory to claim treaty benefit, and Form 10F must accompany it. Without both, the payer must deduct at the domestic rate, which is usually materially higher.
Also in Income tax
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