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

A non-resident assessee wants to claim relief under an agreement entered into under Section 159 of the Income-tax Act, 2025. Which condition does Section 159(8) impose?

A non-resident can claim treaty relief only if he obtains a certificate of being a resident from the Government of that country or specified territory and provides other prescribed documents and information, as Section 159(8) requires.

  1. AHe must obtain a certificate of residence from the Government of his country or specified territory and furnish other prescribed documents and informationCorrect
  2. BHe must obtain a certificate of residence from the Indian Assessing Officer only
  3. CHe must have been resident in India in the previous three tax years
  4. DHe must file the claim only through a specified association

Explanation

Section 159(8) requires a non-resident to obtain a certificate of residence from the Government of that country or specified territory and to provide other prescribed documents and information. An Indian officer's certificate is not what the provision requires.

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