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CS Professional · Advanced Direct Tax Laws and Practice · Double Taxation Avoidance Agreement (DTAA)

A non-resident assessee wants relief under a notified agreement between specified associations. Under section 159(8) of the Income-tax Act, 2025, what must the assessee obtain?

The assessee must obtain a certificate of residence from the Government of that country or specified territory and also provide other prescribed documents and information. Without both, a non-resident cannot claim relief under the agreement.

  1. AA certificate of being a resident from the Government of that country or specified territory, along with other prescribed documents and informationCorrect
  2. BA no-objection certificate from the Reserve Bank of India alone
  3. CAn order from the Assessing Officer fixing the rate of tax in advance
  4. DA certificate of Indian residency from the Central Government

Explanation

Section 159(8) requires a non-resident to obtain a certificate of being a resident from the Government of the relevant country or specified territory, and to provide other prescribed documents and information. An Indian residency certificate or RBI certificate is not the stated requirement.

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