Tax residency certificate: apply in Form No. 42, certificate issued in Form No. 43 under rule 75 of the Income-tax Rules, 2026
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.
Key facts
- Published
- 20 March 2026
- Section
- Income Tax
- What it is
- Rule change
- In force
- 1 April 2026
- Who it affects
- Residents needing a TRC for treaty relief abroad; non-residents claiming treaty relief in India
In 30 seconds
- Rule 75(3): a resident applies for a certificate of residence for an agreement under section 159(1) or 159(2) in Form No. 42 to the Assessing Officer.
- Rule 75(4): the Assessing Officer, on being satisfied, issues the certificate in Form No. 43.
- Rule 75(1)–(2): a non-resident claiming treaty relief gives the other documents and information in Form No. 41 and keeps documents to support it.
- Form No. 42 asks for the period of the TRC, the basis of residence, the purpose, and annexures — passport, incorporation papers, proof of stay.
हिंदी में सार
Income-tax Rules, 2026 के नियम 75 के तहत भारत का निवासी Tax Residency Certificate के लिए Form 42 में Assessing Officer को आवेदन करेगा और प्रमाणपत्र Form 43 में मिलेगा। विदेशी (non-resident) व्यक्ति संधि राहत के लिए जानकारी Form 41 में देगा। पहले यही काम Form 10FA और 10FB से होता था।
Before and now
Rule 21AB of the Income-tax Rules, 1962 — application in Form No. 10FA, certificate in Form No. 10FB.
Rule 75 of the Income-tax Rules, 2026 — application in Form No. 42, certificate in Form No. 43.
What rule 75 provides
Rule 75 of the Income-tax Rules, 2026 deals with the documents and information for claiming double taxation relief under an agreement referred to in section 159(1) or 159(2) of the Income-tax Act, 2025.
- Resident wanting a certificate of residence — applies in Form No. 42 to the Assessing Officer [rule 75(3)].
- Assessing Officer — on receipt of the application and on being satisfied, issues the certificate of residence in Form No. 43 [rule 75(4)].
- Non-resident claiming relief — gives the other documents and information under section 159(8)(b) in Form No. 41, keeps the documents that substantiate it, and the income-tax authority may call for them [rule 75(1) and (2)].
Under the Income-tax Rules, 1962 the same steps ran through rule 21AB, with Form No. 10FA as the application and Form No. 10FB as the certificate.
What Form No. 42 asks for
- Part A — name, address, communication address in India, PAN, e-mail and contact number.
- Part B — status, nationality (individuals) or country of incorporation (others), addresses during the period with the number of days of stay, the basis on which residence in India is claimed, the period for which the certificate is needed, and the purpose (which must be specified).
- Annexures — A-1 passport copies, A-2 documents of incorporation or registration, A-3 proof of stay in India, A-4 any other relevant information.
- A verification by the applicant. The Notes say some information will be pre-filled to the extent possible.
Form No. 43
Form No. 43 is the certificate of residence for the purposes of section 159. It repeats the applicant’s particulars — name, addresses, PAN, e-mail and contact number — in its Part A.
Questions and answers
Which form do I file to get a TRC now?
A resident applies in Form No. 42 to the Assessing Officer under rule 75(3) of the Income-tax Rules, 2026.
In which form is the certificate issued?
The Assessing Officer issues the certificate of residence in Form No. 43 under rule 75(4).
What documents go with Form No. 42?
Its Notes list annexures A-1 passport copies, A-2 documents of incorporation or registration, A-3 proof of stay in India and A-4 any other relevant information.
Published 20 March 2026. Updated 5 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.