Forms 41 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Three short forms under rule 75 support double taxation relief under section 159 of the Income-tax Act, 2025. Form 41 carries the information a non-resident assessee provides when claiming relief under an agreement. Form 42 is the application by a resident for a certificate of residence. Form 43 is the certificate the Assessing Officer issues. This article describes the three forms as printed, as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked.
Under rule 75, a non-resident assessee claiming relief under an agreement provides Form 41 (information under section 159(8)); a resident applies in Form 42 to the Assessing Officer for a certificate of residence; and the Assessing Officer, on being satisfied, issues the certificate in Form 43. Form 42 asks the basis of residence, the period and the purpose, and has annexures A-1 to A-4.
The rule and the section
Rule 75(1) says that for claiming double taxation relief under an agreement mentioned in section 159(1) or (2), the other documents and information to be provided by an assessee (not being a resident) under section 159(8)(b) shall be as per Form 41. Rule 75(2) requires the assessee to keep and maintain the documents necessary to substantiate the information in Form 41, which the income-tax authority may call for to verify the claim. Rule 75(3) requires a resident assessee, for obtaining a certificate of residence for an agreement under section 159(1) and (2), to apply in Form 42 to the Assessing Officer. Rule 75(4) provides that the Assessing Officer, on receipt of the application and on being satisfied, issues the certificate in Form 43. The rule is explained in rule 75 on double taxation relief documents; the section, in section 159 on relief under tax treaties.
Neither the rule nor the forms print a fee or a time for issue. If you are a resident seeking treaty benefits abroad or a non-resident claiming relief in India, our NRI tax filing team can help assemble the documents these forms ask for.
Form 41: Information to be provided under section 159(8)
. It has two Parts, a declaration and a verification.
| Part | Rows |
|---|---|
| Part A: Particulars of the Applicant | 1 Name; 2 Address; 3 Communication address in India (if available); 4 Permanent Account Number (if available); 5 E-mail Id; 6 Contact number with country code |
| Part B: Residential Information | 7 Tax year; 8 Status; 9 Country of residence (individual) or country or region of incorporation or registration (others); 10 Tax Identification Number in the country or region of residence; 11 Period for which the residential status in the certificate referred to in section 159(8) applies; 12 Address of the assessee in the country or region outside India during that period; 13 Copy of the certificate referred to in section 159(8), uploaded as an annexure |
The Declaration states that the named assessee, with PAN or unique identification number, has obtained a certificate referred to in section 159(8) from the Government of a named country or region outside India, provided under Part B row 13. The Verification affirms that the information is true and correct as far as the signatory knows and believes, that no relevant fact has been concealed, and that the signatory, in the stated capacity and with PAN, is competent to verify and submit the form. It ends with place, date, signature, name and designation.
Notes to Form 41. (1) Name: first, middle and last name for an individual, full name of the entity otherwise. (2) Address: flat or door or building, road or street or block or sector, area or locality, post office, town or city or district, state, country or region and pin code or zip code. (3) The communication address in India has the same elements without country. (4) Status: individual; Hindu undivided family; company; firm; association of persons or body of individuals; local authority; artificial juridical person; Government; trust; limited liability partnership. (5) Where the region is a specified territory, it may be mentioned. (6) The Tax Identification Number is the applicant's number in the country or region of residence, or, if none, a unique number by which the Government of that country or region identifies the applicant. (7) Some information would be pre-filled to the extent possible.
Form 42: Application for certificate of residence
. Headed "Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2)".
| Part | Rows |
|---|---|
| Part A: Particulars of the Applicant | 1 Name; 2 Address; 3 Communication address in India; 4 Permanent Account Number; 5 E-mail Id; 6 Contact number |
| Part B: Details for Tax Residency Certificate (TRC) | 7 Status; 8 Nationality (individuals); 9 Country or region of incorporation or registration (others); 10 Address of the applicant during the period for which the certificate is desired, in a table of serial number, address, period of stay (from, to) and number of days, repeated if required; 11 Basis on which the status of being resident in India is claimed; 12 Period for which the residence certificate is applicable; 13 Purpose of obtaining the certificate (must be specified); 14 Other details as a separate enclosure |
The Verification affirms, as far as the signatory knows, that the information is true and correct and that no relevant fact has been concealed, in the capacity and with the PAN stated; place, date, signature, name and designation follow. The Notes repeat Notes 1 to 5 of Form 41 in the same terms. Note 6 lists the annexures for Part B row 14: A-1 passport copies; A-2 documents of incorporation or registration; A-3 proof of stay in India; A-4 any other relevant information. Note 7 says some information would be pre-filled to the extent possible.
Form 43: Certificate of residence for the purposes of section 159
. It carries Part A: Particulars of the Applicant (name, address, communication address in India, Permanent Account Number, e-mail id and contact number) and a Certification. The Certification says that the named person is a resident of India for the purposes of the Income-tax Act, 2025 (30 of 2025) and that the certificate is valid for a stated period. It ends with place, date, signature, name of the Assessing Officer and designation.
Notes to Form 43. (1) Name as in the other forms. (2) The address is the address during the period of the Tax Residency Certificate and has the listed elements. (3) The communication address in India has the listed elements. (4) Some information would be pre-filled to the extent possible.
| Form | Who completes | Goes to | Purpose |
|---|---|---|---|
| 41 | Assessee, not being a resident | Not stated in rule 75 | Information and the foreign residence certificate for claiming treaty relief |
| 42 | Resident assessee | Assessing Officer | Application for a certificate of residence |
| 43 | Assessing Officer | The applicant | Certificate that the person is a resident of India, valid for a stated period |
Example. Sunil Verma (invented) is a resident in India who earns income from a country with which India has an agreement. He applies in Form 42 to his Assessing Officer, giving his addresses and days of stay in the period, the basis on which he claims to be resident, the period and the purpose, with annexures A-1 to A-4. If the Assessing Officer is satisfied, a certificate in Form 43 is issued. Separately, Priya Menon (invented), a non-resident, holds a certificate from her country of residence and provides Form 41 with a copy attached.
Need help with treaty relief documents?
A certificate of residence and the supporting annexures should match your stay records and your return. Our NRI tax filing team can review the application and the documents before you submit them.
Key takeaways
- Rule 75 provides Form 41 (information), Form 42 (application) and Form 43 (certificate).
- Form 41 is for a non-resident claiming relief and carries a copy of the foreign residence certificate.
- Form 42 is for a resident and goes to the Assessing Officer; it asks basis of residence, period and purpose, with annexures A-1 to A-4.
- Form 43 is issued by the Assessing Officer on being satisfied and is valid for the stated period.
- Rule 75(2) requires documents supporting Form 41 to be kept and produced when called for.
Read next
- Rule 75: double taxation relief documents
- Section 159: relief under tax treaties
- Form 44: statement of foreign income and foreign tax credit
- Form 39: relief under section 157
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.