Start your Tax Residency Certificate (TRC) application online at just INR 89,999/- only.
Ebizfiling helps Indian entities obtain TRC fast, accurately, and as per Income Tax Department guidelines.
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A Tax Residency Certificate, commonly called a TRC, is an official document issued by the Indian Income Tax Department. It confirms that a person or entity is a tax resident of India for a specified period.
An Indian entity may need a TRC to claim benefits available under a Double Taxation Avoidance Agreement, or DTAA. It is generally presented to a foreign payer or tax authority as proof of Indian tax residency.
From 1 April 2026, an Indian resident can apply for a TRC through Form 42, which replaces the earlier Form 10FA. After examining the application, the Assessing Officer may issue the certificate in Form 43, which replaces the earlier Form 10FB.
Ebizfiling assists Indian companies and other eligible entities with preparing and filing their TRC applications correctly.
|
Particulars |
Up to 31 March 2026 |
From 1 April 2026 |
|
Governing law |
Income Tax Act, 1961 |
Income Tax Act, 2025 |
|
Relevant provision |
Sections 90 and 90A |
Section 159 |
|
Applicable rule |
Rule 21AB |
Rule 75 |
|
TRC application |
Form 10FA |
Form 42 |
|
Certificate issued |
Form 10FB |
Form 43 |
The updated forms apply under the Income Tax Act, 2025, and Income Tax Rules, 2026. The Income Tax Department’s official Form 42 user manual explains the current application process.
A Tax Residency Certificate for an Indian entity serves as official evidence that the applicant is a tax resident of India for the stated period.
Foreign payers or tax authorities may ask for this certificate before considering treaty relief. Depending on the applicable DTAA and foreign tax law, the TRC may help an Indian entity:
Possessing a TRC does not automatically guarantee a reduced tax rate. The benefit depends on the applicable treaty, nature of income, beneficial ownership conditions, and law of the source country.
Get professional support with document review, Form 42 filing, and application follow-up from us.
Our Ebizfiling experts provide professional assistance with document verification, Form 42 preparation, online filing, and post-submission follow-up. Our team helps Indian entities complete the TRC application accurately while meeting the requirements of the Income Tax Department.
Businesses involved in international transactions can also use our online Income Tax Return filing services to manage their annual tax compliance. Entities that require transaction-specific advice can obtain tax consultancy services for companies.
For non-residents claiming treaty benefits on income earned from India, Ebizfiling also provides Form 10F filing services. However, Form 10F is separate from Form 42, which an Indian resident uses to apply for an Indian TRC.
Businesses requiring a residency certificate for a US company can use our Tax Residency Certificate service for a US entity.
Call +91 9643203209 or email info@ebizfiling.com to start your application.
A tax residency certificate confirms Indian tax residency but does not automatically provide a tax exemption or reduced withholding rate. Treaty benefits depend on the applicable DTAA, nature of income, beneficial ownership requirements, and laws of the foreign country. Applicants should obtain transaction-specific tax advice where necessary.
An Indian entity may require a tax residency certificate:
The requirement can vary by country and transaction. The applicable treaty and local foreign-tax rules should be reviewed before claiming relief.
Money earned by working or providing services, whether in India or another country.
Earnings from investments in stocks or mutual funds, paid as a share of company profits.
Money earned from farming or selling crops and farm products.
Profit made from selling property for more than you paid for it.
Earnings from the interest on your savings or fixed deposits in a bank.
Income from assets like property or investments, whether in India or abroad.
Helps Indian entities claim DTAA benefits and avoid double taxation on income earned from foreign countries.
Acts as official evidence of Indian tax residency for foreign tax authorities and government verification.
Ensures reduced withholding tax on overseas payments by confirming valid Indian tax residency.
Accepted by tax authorities worldwide, making it easier to prove compliance in cross-border transactions.
Saves money by minimizing double taxation and lowering the overall foreign income tax liability.
With expert help, companies can obtain TRC faster and avoid delays in international tax compliance.
Apply to Foreign Tax Authorities
Fill Form 10F (if needed)
Apply for TRC in India (if required)
Verification & Issuance
Renew Annually
Ebizfiling provides professional assistance throughout the TRC application process. Our support includes:
Checking the applicant’s basic eligibility
Identifying the appropriate tax year and TRC period
Reviewing entity and foreign-income documents
Preparing information required in Form 42
Assisting with electronic filing and verification
Tracking the application after submission
Supporting replies to departmental queries
Assisting with Form 43 after approval
Ebizfiling cannot guarantee approval or a fixed processing period because the final decision rests with the jurisdictional Assessing Officer.
A TRC (Tax Residency Certificate) is an official document confirming that a person or entity is a tax resident of India for a specified period. It may be used to support a claim for tax-treaty benefits in another country.
A resident taxpayer must apply through Form 42 under the Income-tax Rules, 2026. Form 42 replaces the earlier Form 10FA.
After examining the application, the Assessing Officer may issue the Tax Residency Certificate in Form 43. This replaces the earlier Form 10FB.
The relevant provision is Section 159 of the Income-tax Act, 2025. The prescribed application and certificate are governed by Rule 75 of the Income-tax Rules, 2026.
Yes. An Indian company that is a resident of India may apply when it needs proof of residency for a foreign transaction or treaty claim. The final issuance is subject to verification by the Assessing Officer.
A TRC is generally an important document for supporting a treaty-benefit claim. However, foreign authorities may also request declarations, beneficial-ownership evidence or other transaction-specific documents.
No. A TRC establishes tax residency but does not independently guarantee a reduced rate. The applicable rate depends on the DTAA, foreign law, nature of income and satisfaction of treaty conditions.
Form 10F is not ordinarily the application form for obtaining an Indian TRC. From 1 April 2026, an Indian resident applies for a TRC through Form 42.
Form 42 generally requires applicant details, the relevant tax year, the period for which the certificate is required and information connected with the residency request. Additional information may be required based on the case.
Yes. A resident LLP with an active PAN and e-filing account may apply when it requires proof of Indian tax residency for a foreign transaction or treaty purpose.
The Income Tax Department does not guarantee one fixed processing period for every application. The timeline depends on the completeness of the application, verification and queries raised by the Assessing Officer.
No. A TRC is issued for the period mentioned in the certificate. A fresh application may be needed for another tax year or period, depending on the foreign authority’s requirements.
Its use depends on the details stated in the certificate and the requirements of each foreign jurisdiction. Some payers or authorities may request country-specific or period-specific documents.
Yes. An eligible Indian startup may apply if it is a resident of India and needs residency proof for international income, withholding-tax treatment or another treaty-related purpose.
A valid DSC may be used where the applicant chooses or is required to verify the form digitally. The DSC must be active and registered on the Income Tax e-filing portal.
Yes. The Assessing Officer may seek documents or explanations before issuing Form 43. The applicant should respond with accurate and relevant information within the specified time.
A foreign authority may examine the TRC and request additional verification or supporting documents. Acceptance is governed by the applicable treaty and the foreign jurisdiction’s rules.
The foreign payer may apply a higher domestic withholding rate or refuse treaty treatment. The precise consequence depends on the source country’s tax law and documentation rules.
No. Ebizfiling can assist with preparation, filing and follow-up, but Form 43 is issued only after the Assessing Officer is satisfied with the application.
Place an order on the service page and submit the required information. Ebizfiling will review the documents, assist with Form 42 filing and support the application until the Income Tax Department issues its decision.
Start your Tax Residency Certificate (TRC) application online at just INR 89,999/- only.
Ebizfiling helps Indian entities obtain TRC fast, accurately, and as per Income Tax Department guidelines.
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