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

Rohan Mehta, a resident in India, needs a certificate of residence for claiming relief under a notified agreement in respect of income earned abroad. Under the Income-tax Rules, 2026, which procedure applies?

Rohan must apply in Form No. 42 to the Assessing Officer, who, on being satisfied, issues the certificate of residence in Form No. 43. Form No. 41 is the form for the information a non-resident provides when claiming relief, so it is not the application form here.

  1. AHe applies in Form No. 41 to the Central Government, which issues the certificate in Form No. 42
  2. BHe applies in Form No. 42 to the Assessing Officer, who on being satisfied issues the certificate in Form No. 43Correct
  3. CHe applies in Form No. 43 to the Assessing Officer, who issues the certificate in Form No. 42
  4. DHe obtains a certificate from the foreign government, with no application in India

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 in Form No. 43. Form No. 41 is for documents and information to be provided by a non-resident.

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