{"id":8712,"date":"2025-03-03T10:53:28","date_gmt":"2025-03-03T10:53:28","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=8712"},"modified":"2026-02-15T18:53:15","modified_gmt":"2026-02-15T18:53:15","slug":"trc-certificate-for-nri-indian-step-by-step-procedure","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/trc-certificate-for-nri-indian-step-by-step-procedure\/","title":{"rendered":"TRC CERTIFICATE FOR NRI INDIAN- STEP-BY-STEP PROCEDURE"},"content":{"rendered":"<h3><a href=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Tax-Residency-Certificate.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-3631\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Tax-Residency-Certificate.png\" alt=\"Tax Residency Certificate\" width=\"1083\" height=\"647\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Tax-Residency-Certificate.png 576w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2021\/06\/Tax-Residency-Certificate-300x179.png 300w\" sizes=\"(max-width: 1083px) 100vw, 1083px\" \/><\/a><\/h3>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dce3f03857e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dce3f03857e\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trc-certificate-for-nri-indian-step-by-step-procedure\/#TAX_RESIDENCE_CERTIFICATE_FOR_NON-RESIDENT_INDIANS%E2%80%94STEP-BY-STEP_PROCEDURE\" title=\"TAX RESIDENCE CERTIFICATE FOR NON-RESIDENT INDIANS\u2014STEP-BY-STEP PROCEDURE\">TAX RESIDENCE CERTIFICATE FOR NON-RESIDENT INDIANS\u2014STEP-BY-STEP PROCEDURE<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trc-certificate-for-nri-indian-step-by-step-procedure\/#A_Resident_taxpayer_can_obtain_a_TRC_by_filing_an_application_in_Form_10FA_with_the_AO\" title=\"A Resident taxpayer\u00a0can obtain a TRC by filing an application in Form 10FA with the AO\">A Resident taxpayer\u00a0can obtain a TRC by filing an application in Form 10FA with the AO<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trc-certificate-for-nri-indian-step-by-step-procedure\/#Documents_Required_for_Filing_Form_10FA\" title=\"Documents Required for Filing Form 10FA:\">Documents Required for Filing Form 10FA:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trc-certificate-for-nri-indian-step-by-step-procedure\/#Submission_of_Tax_Residency_Certificate_Form_10F_for_Non-Residents\" title=\"Submission of Tax Residency Certificate &amp; Form 10F for Non-Residents\">Submission of Tax Residency Certificate &amp; Form 10F for Non-Residents<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/trc-certificate-for-nri-indian-step-by-step-procedure\/#About_IFCCL\" title=\"About IFCCL\u00a0\">About IFCCL\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"TAX_RESIDENCE_CERTIFICATE_FOR_NON-RESIDENT_INDIANS%E2%80%94STEP-BY-STEP_PROCEDURE\"><\/span><span style=\"color: #000080;\">TAX RESIDENCE CERTIFICATE FOR NON-RESIDENT INDIANS\u2014STEP-BY-STEP PROCEDURE<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>1. Documentation requirement for <a href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-residency-certificate-trc\/\">TRC Certificate:<\/a> The Central Board of Direct Taxes finally issued Rule 21AB, which outlines the format in which the TRC should be submitted. The following documents or information are required for Tax Residency Certificate.<\/p>\n<ul>\n<li>Name of the taxpayer<\/li>\n<li>Status (individual, company, firm, etc.) of the taxpayer<\/li>\n<li>Nationality (in case of individual)<\/li>\n<li>Place of incorporation or registration (country or specified territory) (in case of others).<\/li>\n<\/ul>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The taxpayer&#8217;s tax identification number in the country or specified territory of residence, or, if no such number exists, a unique number by which the person is identified by the government of the country or specified territory.<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 For tax purposes, residential status.<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The time period for which the certificate is valid.<\/p>\n<p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The applicant&#8217;s address for the period for which the certificate is valid.<\/p>\n<p>Enter your registered mobile number and PAN to find your assessing officer (AO) on the web using the official website.<\/p>\n<p>Prepare a document that explains how you entered and exited the country using your stamped passport. If you check in or check out online, you should keep your air tickets as proof for the assessing officer.<\/p>\n<p>2.\u00a0\u00a0\u00a0\u00a0 The certificate referred to in subrule (1) must be duly verified by the government of the country or defined territory in which the taxpayer, as defined in subrule (1).<\/p>\n<p>3.\u00a0\u00a0\u00a0\u00a0 \u00a0Download the Form 10FA and hand it in to the assessing officer. The reason for the tax resident certificate must be disclosed. You must also include a copy of your passport, complete with all departure and arrival stamps. A taxpayer who is a resident of India must submit an application in Form No. 10FA to the Assessing Officer in order to acquire a certificate of residence for the purposes of an agreement referred to in sections 90 and 90A.<\/p>\n<p>4.\u00a0\u00a0\u00a0\u00a0 \u00a0Upon receipt of an application referred to in sub-rule (3) and satisfaction in this regard, the Assessing Officer shall issue a certificate of residence in Form No. 10FB to the taxpayer. After you&#8217;ve completed all of your submissions, the officer may invite you to meet with him to discuss the documents. The assessing officer will eventually give the Tax Residency Certificate in Form 10FB after receiving complete satisfaction.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"A_Resident_taxpayer_can_obtain_a_TRC_by_filing_an_application_in_Form_10FA_with_the_AO\"><\/span><span style=\"color: #000080;\"><strong data-start=\"263\" data-end=\"284\">A Resident taxpayer<\/strong>\u00a0can obtain a <strong data-start=\"298\" data-end=\"333\"><a href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-residency-certificate-trc\/\">TRC<\/a> <\/strong>by filing an application in <strong data-start=\"362\" data-end=\"375\">Form 10FA<\/strong> with the AO<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"230\" data-end=\"473\">As per Indian tax regulations, a resident taxpayer can obtain a Tax Residency Certificate by filing an application in Form 10FA with the Assessing Officer (AO). Upon verification, the AO will issue the TRC in Form 10FB.<\/li>\n<\/ul>\n<h3 data-start=\"475\" data-end=\"526\"><span class=\"ez-toc-section\" id=\"Documents_Required_for_Filing_Form_10FA\"><\/span><span style=\"color: #000080;\"><strong data-start=\"480\" data-end=\"524\">Documents Required for Filing Form 10FA:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"527\" data-end=\"569\">The following details must be furnished:<\/p>\n<ul data-start=\"570\" data-end=\"1006\">\n<li data-start=\"570\" data-end=\"611\">Full name and address of the assessee<\/li>\n<li data-start=\"612\" data-end=\"661\">Status (Individual, HUF, Firm, Company, etc.)<\/li>\n<li data-start=\"662\" data-end=\"695\">Nationality (for individuals)<\/li>\n<li data-start=\"696\" data-end=\"752\">Country of incorporation\/registration (for entities)<\/li>\n<li data-start=\"753\" data-end=\"808\">Address during the period for which TRC is required<\/li>\n<li data-start=\"809\" data-end=\"821\">Email ID<\/li>\n<li data-start=\"822\" data-end=\"849\">PAN\/TAN (if applicable)<\/li>\n<li data-start=\"850\" data-end=\"897\">Basis for claiming resident status in India<\/li>\n<li data-start=\"898\" data-end=\"936\">Period for which Tax Residency Certificate is applicable<\/li>\n<li data-start=\"937\" data-end=\"965\">Purpose of obtaining Tax Residency Certificate<\/li>\n<li data-start=\"966\" data-end=\"1006\">Any other details required by the AO<\/li>\n<\/ul>\n<p data-start=\"1008\" data-end=\"1165\">The application form, along with supporting documents, must be submitted to the AO, who will issue <a href=\"https:\/\/carajput.com\/blog\/tag\/how-to-get-the-form-10fb-indian-tax-resident-certificate\/\"><strong data-start=\"1107\" data-end=\"1120\">Form 10FB<\/strong><\/a> upon satisfaction of the details provided.<\/p>\n<h3 data-start=\"1167\" data-end=\"1224\"><span class=\"ez-toc-section\" id=\"Submission_of_Tax_Residency_Certificate_Form_10F_for_Non-Residents\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1172\" data-end=\"1222\">Submission of Tax Residency Certificate &amp; <a href=\"https:\/\/carajput.com\/blog\/tag\/how-to-get-the-form-10fb-indian-tax-resident-certificate\/\">Form 10F<\/a> for Non-Residents<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1225\" data-end=\"1573\">We previously assisted multiple foreign companies in successfully completing Form 10F (valid from April 1, 2024, to March 31, 2025). U\/s 90(5) &amp; 90A(5) of the Income-tax Act, 1961, non-residents receiving payments from India must submit both the TRC &amp; income tax Form 10F to claim Double Taxation Avoidance Agreement\u00a0 benefits.\u00a0 Although Section 90 does not explicitly specify the exact timing for submitting TRC &amp; Form 10F to Indian tax authorities, it is a precondition under Sections 90(4) &amp; 90(5) that non-residents must provide these documents to avail of Double Taxation Avoidance Agreement benefits.<\/p>\n<p data-start=\"1840\" data-end=\"2034\">If a payer applies Double Taxation Avoidance Agreement provisions while making payments to a non-resident without obtaining a Tax\u00a0Residency Certificate &amp; Form 10F, they may be considered an assessee in default, leading to tax consequences.\u00a0 Please ensure timely submission of the Tax Residency Certificate and Form 10F to avoid any compliance issues.<\/p>\n<p data-start=\"1840\" data-end=\"2034\"><span style=\"color: #000080;\"><strong>As a result of the above-mentioned DTAA agreement, the certificate will assist you in avoiding double taxation on your earnings.<\/strong><\/span><\/p>\n<h3 data-start=\"1840\" data-end=\"2034\"><span class=\"ez-toc-section\" id=\"About_IFCCL\"><\/span><span style=\"color: #000080;\"><strong>About IFCCL\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div>IFCCL provides comprehensive tax compliance services to ensure that individuals and businesses remain fully aligned with evolving Indian tax regulations. Our experienced team manages end\u2011to\u2011end tax assessment handling, assisting clients in responding to notices, preparing submissions, and representing them before tax authorities with precision and confidence. We also offer specialised tax audit support, helping businesses prepare documentation, reconcile accounts, and meet statutory audit requirements seamlessly. For clients in Delhi seeking professional assistance, IFCCL delivers reliable income tax filing services in Connaught Place, offering accurate return preparation, personalised tax planning, and smooth filing experiences for salaried individuals, professionals, and enterprises alike. With IFCCL, you gain a trusted partner focused on compliance, accuracy, and complete peace of mind. Contact us at 9555 555 480 or Singh@carajput.com\/singh@caindelhindia.com<\/div>\n","protected":false},"excerpt":{"rendered":"<p>TAX RESIDENCE CERTIFICATE FOR NON-RESIDENT INDIANS\u2014STEP-BY-STEP PROCEDURE 1. Documentation requirement for TRC Certificate: The Central Board of Direct Taxes finally issued Rule 21AB, which outlines the format in which the TRC should be submitted. The following documents or information are required for Tax Residency Certificate. Name of the taxpayer Status (individual, company, firm, etc.) of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[102],"tags":[1060],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8712"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=8712"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8712\/revisions"}],"predecessor-version":[{"id":10133,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8712\/revisions\/10133"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=8712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=8712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=8712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}