Search: tax residency certificate

March 2026

• 20Mar

  Income TaxTax residency certificate: apply in Form No. 42, certificate issued in Form No. 43 under rule 75 of the Income-tax Rules, 2026

  Form 42 → Form 43Rule change

  Rule 75 of the Income-tax Rules, 2026 sets the forms for double taxation relief: a resident applies to the Assessing Officer for a certificate of residence in Form No. 42 and receives it in Form No. 43; a non-resident gives the other information for treaty relief in Form No. 41.