The Indian Central Board of Direct Taxes issued Notification No. 39/2012, dated
17 September 2012, introducing a new rule in the Income Tax Rules 1962 in relation to a tax residence certificate (TRC).

The new rule prescribes the manner in which a non-resident can present a TRC in order to claim relief under an applicable tax treaty.

It states that the TRC obtained by a non-resident from its resident country should contain the information prescribed in the rule.

Apart from the general information, the rule requires the TRC to also mention the residential status of the taxpayer for the purposes of tax, the period for which the TRC is applicable and the address of the taxpayer for that period.

The rule also prescribes a format for Indian residents to make an application to the tax authorities for the purpose of obtaining a TRC and a format in which the TRC can be issued by the tax authorities.

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