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

Under section 159 of the Income-tax Act, 2025, what must a non-resident assessee do to claim relief under an agreement?

A non-resident can claim treaty relief only if he obtains a certificate of residence from the Government of the country or specified territory where he is resident and also provides such other documents and information as may be prescribed, as stated in section 159(8).

  1. AObtain a certificate of residence from the Government of the country or specified territory where he is resident, and provide prescribed documents and informationCorrect
  2. BObtain a certificate from the Indian Assessing Officer confirming non-residence
  3. CFile a return in the other country only
  4. DPay tax in India at the higher of the two countries' rates in advance

Explanation

Section 159(8) requires a non-resident to obtain a residency certificate from the government of his country or specified territory and to furnish other prescribed documents and information. The other options are not conditions in the section.

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