In the landscape of international taxation, staying compliant with the myriad requirements of tax authorities worldwide is paramount for individuals and entities navigating cross-border finances. Among these requirements, the Form No. 10FA plays a crucial role for those seeking to avoid double taxation while operating in India. This form acts as an application for a Certificate of Residence (COR), which is necessary for availing benefits under the agreements for Avoidance of Double Taxation (DTA) between India and other countries, as defined under sections 90 and 90A of the Income Tax Act, 1961. It is addressed to the Assessing Officer and lays out necessary personal or organizational details, such as full name and address, status (ranging from an individual to various forms of legal entities), nationality or country of incorporation, and the period for which the tax residency certificate (TRC) is sought. Moreover, it specifies the purpose of obtaining the TRC, underpinning its significance in establishing a taxpayer's resident status for a specified timeframe. The form also necessitates the provision of supporting documents and a solemn declaration attesting to the veracity of the information provided, making it a comprehensive tool for affirming tax residence in compliance with international tax agreements.
| Question | Answer |
|---|---|
| Form Name | Form 10FA |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 26 |
| Avg. time to fill out | 5 min 42 sec |
| Other names | form 10fa in word format, form 10fa word format, form 10 fa, sample filled form 10fa |
“FORM No. 10FA
[See rule 21AB (3)]
Application for Certificate of residence for the purposes of an agreement
under section 90 and 90A of the Income Tax Act, 1961.
To
The Assessing Officer,
___________________,
___________________,
___________________.
Sir,
I request that a certificate of residence in Form No.10FB be granted in my case/in the case of _______________________________ [for person other than
individual].
2.The relevant details in this regard are as under: -
(i) |
Full Name and address of the |
_________________________ |
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applicant |
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_________________________ |
(ii) |
Status |
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(State whether |
individual, |
_________________________ |
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Hindu undivided family, firm, |
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body |
of |
individuals, |
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company etc.) |
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(iii) |
Nationality |
(in |
case of |
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individual). |
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__________________________ |
(iv)Country of incorporation/
registration |
(in |
case |
of |
__________________________ |
others). |
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(v)Address of the applicant
during the period for which |
__________________________ |
TRC is desired. |
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(vi) Email ID |
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__________________________ |
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(vii)PAN/ TAN No. (if applicable)
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__________________________ |
(viii) Basis on which |
the |
status |
of |
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being resident |
in |
India |
is |
__________________________ |
claimed. |
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(ix)Period for which the
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residence |
certificate |
is |
__________________________ |
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applicable. |
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(x) |
Purpose of |
obtaining |
Tax |
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Residency Certificate (must |
__________________________ |
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be specified) |
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(xi) |
Any other detail |
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__________________________ |
3.The following document in support are enclosed: -
(1)___________________________________.
(2)___________________________________.
(3)___________________________________.
VERIFICATION
I, __________ [full name in block letters] ___ son/daughter of
__________________________, in the capacity of ____________ [designation for
person other than individual], verify that to the best of my knowledge and belief, the information given in this form is correct and complete and that the other
particulars shown therein are truly stated. |
|
Verified today the _____________day of ____________. |
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Place |
Signature of the Applicant |
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Name___________________ |
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