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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Tax Planning and Business Restructuring

Under the same official text, a non-resident assessee wants to claim relief under a tax treaty notified by India. Which condition must be satisfied for claiming such relief?

A non-resident can claim treaty relief only if he obtains a certificate of residence from the Government of the relevant country or specified territory and also provides the other documents and information that are prescribed. No Tribunal approval or Indian professional certificate is required.

  1. AA certificate of residence obtained from the Government of that country or specified territory, along with prescribed documents and informationCorrect
  2. BPrior approval of the Tribunal for each claim
  3. CA certificate of residence issued by the Indian Chartered Accountant of the assessee
  4. DPayment of tax in India at the rate applicable to a domestic company

Explanation

Section 159(8) allows a non-resident to claim treaty relief only when a residence certificate is obtained from the Government of that country or specified territory and the prescribed documents and information are provided. The other options are not conditions in the text.

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