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CA Final · Direct Tax Laws & International Taxation · Tax Planning, Tax Avoidance and Tax Evasion

Mr. Dev Nair, resident of a specified territory, is a non-resident for Indian tax purposes and wants relief for the tax year 2026-27 under a notified agreement under the Income-tax Act, 2025. Which condition must he satisfy?

A non-resident claiming relief under a notified agreement must obtain a certificate of residence from the Government of the relevant country or specified territory and also provide the other documents and information that are prescribed. Without these, the treaty relief cannot be claimed.

  1. AObtain a certificate of his residence from the Government of that country or specified territory and provide prescribed documents and informationCorrect
  2. BObtain a certificate from the Indian Assessing Officer only
  3. COnly file a return of income, with no certificate needed
  4. DObtain a certificate from any chartered accountant of India

Explanation

Section 159(8) requires a non-resident to obtain a certificate of residence from the Government of that country or specified territory and provide such other documents and information as prescribed. The other options do not satisfy this.

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