India’s tax authority lists required information to claim tax treaty benefit [TAX ALERT]

October 2, 2013

India’s Central Board of Direct Taxes (CBDT) issued Notification No. 57 of 2013 (Notification) which is retroactively effective for taxable years beginning on or after April 2012.

The Notification provides information that is required, in addition to a Tax Residency Certificate (TRC), to claim tax treaty benefits.

It follows the recent introduction of a provision in the Indian Tax Laws (ITL) which requires a nonresident taxpayer to provide any documentation and information in addition to obtaining a TRC.

A TRC is required to claim relief under the respective income tax treaty (Treaty) that India has with other countries. This Alert covers the key provisions of the Notification.

Further details are available from the Ernst & Young Tax Alert which can be accessed using the link below:

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