Skip to content

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

Tanvi Ltd, a non-resident, claims relief under a treaty with India and furnishes Form No. 41. Which statement about its obligations under Rule 75 of the Income-tax Rules, 2026 is correct?

The non-resident must keep and maintain documents that substantiate the information given in Form No. 41. The income-tax authority is allowed to call for those documents to verify the treaty relief claim, so Form No. 41 alone is not conclusive.

  1. ANo supporting documents need be kept, as Form No. 41 itself is conclusive
  2. BIt must keep and maintain documents needed to substantiate the information in Form No. 41, and the income-tax authority may call for them to verify the claimCorrect
  3. CIt must keep documents only if the Assessing Officer issues a Form No. 43 certificate
  4. DDocuments must be filed with Form No. 41 and the authority cannot call for any further documents

Explanation

Rule 75(2) requires the assessee to keep and maintain the documents needed to substantiate the information in Form No. 41. The income-tax authority may call for those documents to verify the claim. The other options deny this power or tie it to a Form No. 43 certificate, which the rule does not do.

Did you get it right without looking?

One question tells you little. A timed set on Double Taxation Relief shows your real accuracy, how long you take and where you lose marks.

Practise Double Taxation ReliefFree diagnostic mock

More Double Taxation Relief questions