Balaji Subbu (SAP FICO) (220 Points)
14 December 2021Dear Professional Friends,
My 2 months contract job's offer letter asking me as below:
"Send us your certificate of tax residence based on the Double Taxation Agreement signed between India and SPAIN dated the current year in order to sign the contract"
Will you please advise ( 1) web LINK OR (2) WHAT procedure I should follow to get TRC (tax residence certificate)?
Adv Thanks for your help
Balaji Subbu
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177967 Points)
Replied 14 December 2021
For obtaining a certificate of residence for the purposes of an agreement referred to in Section 90 and section 90A of an Income Tax Act[1], an assessee being a resident in India shall make an application in Form No.10FA to the Assessing Officer.
The Assessing Officer on being satisfied, on the receipt of an application, referred shall issue a certificate of residence in Form No.10FB.
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