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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
[CENTRAL BOARD OF DIRECT TAXES]
Notification
New Delhi, the 17th day of September, 2012
INCOME-TAX
S.O. 2188(E).- In exercise of the powers conferred by section 90 and 90A
read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central
Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1.
(1). These rules may be called the Income-tax (12th Amendment) Rules,
2012.
(2).
They shall come into force on the 1st day of April, 2013.
2.
In the Income-tax Rules, 1962 (hereafter referred to as the principal rules), -
(a)
after rule 21AA, the following rule shall be inserted, namely.-
“Certificate for claiming relief under an agreement referred to in section
90 and 90A.
21AB (1) The certificate referred to in sub-section (4) of section 90 and sub-
section (4) of section 90A to be obtained by an assessee, not being a
resident in India, from the Government of the country or the specified
territory shall contain the following particulars, namely:-
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(i)
Name of the assessee;
(ii)
Status (individual, company, firm etc.) of the assessee;
(iii)
Nationality (in case of individual);
(iv)
Country or specified territory of incorporation or registration (in
case of others);
(v)
Assessee’s tax identification number in the country or specified
territory of residence or in case no such number, then, a unique
number on the basis of which the person is identified by the
Government of the country or the specified territory;
(vi)
Residential status for the purposes of tax;
(vii) Period for which the certificate is applicable; and
(viii) Address of the applicant for the period for which the certificate
is applicable;
(2) The certificate referred to in sub-rule (1) shall be duly verified by the
Government of the country or the specified territory of which the assessee,
referred to in sub-rule (1), claims to be a resident for the purposes of tax.
(3) An assessee, being a resident in India, shall, for obtaining a certificate
of residence for the purposes of an agreement referred to in section 90
and section 90A, make an application in Form No. 10FA to the Assessing
Officer.
(4) The Assessing Officer on receipt of an application referred to in sub-rule
(3) and being satisfied in this behalf, shall issue a certificate of residence in
respect of the assessee in Form No. 10FB.”;
(b) in Appendix-II, after the Form No. 10F, the following Forms shall be
inserted, namely: -
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“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
applicant
_________________________
_________________________
(ii)
Status
(State
whether
individual,
Hindu undivided family, firm,
body
of
individuals,
company etc.)
_________________________
(iii)
Nationality
(in
case
of
individual).
__________________________
(iv)
Country
of
incorporation/
registration
(in
case
of
others).
__________________________
(v)
Address
of
the
applicant
during the period for which
TRC is desired.
__________________________
(vi)
Email ID
__________________________
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(vii)
PAN/ TAN No. (if applicable)
__________________________
(viii) Basis on which the status of
being resident in India is
claimed.
__________________________
(ix)
Period
for
which
the
residence
certificate
is
applicable.
__________________________
(x)
Purpose
of
obtaining
Tax
Residency Certificate (must
be specified)
__________________________
(xi)
Any other detail
__________________________
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 ____________.
Place
Signature of the Applicant
Name___________________
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FORM No. 10FB
[See rule 21AB (4)]
Certificate of residence for the purposes of section 90 and 90A
1.
Name of the Person
__________________________
2.
Status
__________________________
3.
Permanent Account Number
__________________________
4.
Address of the person during the
period
of
Tax
Residency
Certificate.
__________________________
__________________________
__________________________
__________________________
Certificate
It is hereby certified that the above mentioned person is a resident of India for
the purposes of Income-tax Act, 1961.
This certificate is valid for the period ___________
Issued on the ______ day of ______, _________.
Name of the Assessing Officer
Designation ____________
Seal____________________”.
[Notification No.39/ F.No.142 /13/2012–SO (TPL)]
(ASHISH KUMAR)
Director (TPL-I)
Note. - The principal rules were published vide Notification No. S.O.969 (E),
dated the 26th March, 1962 and last amended by Income-tax (11th
Amendment) Rules, 2012 vide Notification S.O. No.37/2012dated12-09-2012.
