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CA Final · Direct Tax Laws & International Taxation · Double Taxation Relief

Arvind Textiles Ltd, an Indian resident company, needs a certificate of residence to claim treaty benefits abroad. Under Rule 75, what is the correct procedure?

The resident applies to the Assessing Officer in Form No. 42, and the Assessing Officer, once satisfied, issues the certificate of residence in Form No. 43. Form No. 41 is used by non-resident assessees for documents and information.

  1. AApply in Form No. 41 to the Assessing Officer, who issues Form No. 42
  2. BApply in Form No. 42 to the Assessing Officer, who on being satisfied issues the certificate in Form No. 43Correct
  3. CApply in Form No. 43 to the Central Government, which issues Form No. 41
  4. DApply directly to the foreign tax authority, with no Indian form needed

Explanation

Rule 75(3) requires a resident in India to apply in Form No. 42 to the Assessing Officer. Under Rule 75(4), the Assessing Officer, on being satisfied, issues the certificate of residence in Form No. 43. Form No. 41 is for the documents and information from non-residents.

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