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CA Final · Direct Tax Laws & International Taxation · Non Resident Taxation

A certificate under Rule 214 granted to a non-resident recipient is valid up to 31 March of the tax year. The payer wishes to obtain a fresh certificate. Under Rule 214(5), when may the application for a fresh certificate be made?

The application for a fresh certificate may be made after the earlier certificate expires, or within three months before its expiry. Rule 214(5) sets this window, so applying much earlier than three months before expiry is not permitted, and cancellation of the old certificate is not required.

  1. AOnly after the expiry of the earlier certificate's validity, or within three months before its expiryCorrect
  2. BOnly within one month after expiry
  3. CAt any time, including while the earlier certificate has more than six months left
  4. DOnly after the Assessing Officer cancels the earlier certificate

Explanation

Rule 214(5) permits an application for a fresh certificate after the earlier certificate's validity has expired, or within three months before expiry. With expiry on 31 March, the window therefore opens on 1 January. Applying with more than three months remaining is not allowed, and no one-month post-expiry limit or cancellation precondition exists.

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