Examples of Tax Residency Certificate in a sentence
The Tax Residency Certificate shall be duly verified by the Government of the Country or the specified territory of the assessee of which the assessee claims to be a resident for the purposes of tax.
The above benefit may be available subject to satisfying relevant conditions prescribed under ITA including but not limited to availability of Tax Residency Certificate, non-applicability of General Anti-Avoidance Rule (“GAAR”) and providing and maintaining necessary information and documents as prescribed under ITA as well as satisfying the relevant conditions under the respective DTAA including anti-abuse measures under the MLI, if applicable.
However, such a non-resident unit holder will be required to provide appropriate documents to the Fund, to be entitled to a beneficial rate under such DTAA.As per Finance Act, 2012 a non-resident shall not be entitled to claim treaty benefits, unless the non-resident obtains a Tax Residency Certificate (‘TRC’) from their home country, containing such particulars as specified in notification no.
As per section 90(4) of the Act, a non-resident shall not be entitled to claim treaty benefits, unless the non-resident obtains a Tax Residency Certificate (‘TRC’) of being a resident of his home country.
In order to claim Treaty benefits, the non-resident investor has to furnish the Tax Residency Certificate (‘TRC’) issued by the foreign tax authorities.
As per section 90(4) of the Act, a non-resident shall not be entitled to claim treaty benefits, unless the non- resident obtains a Tax Residency Certificate (‘TRC’) of being a resident of his home country.
The Tax Residency Certificate (TRC) should be in original or a photocopy duly attested either from a Notary Public in India or from the Indian Embassy/High Commission/Consulate in the country whose authorities have issued such TRC.
The non-resident supplier shall furnish a Tax Residency Certificate (Certificate from the income tax authorities of the country of which it is a tax resident, to the effect that, the supplier is liable to tax in that country by reason of it being a tax resident under the relevant tax laws of that country) within 15 days from the date of issue of LOA.
The above benefit may be available subject to satisfying relevant conditions prescribed under ITA including but not limited to availability of Tax Residency Certificate, non- applicability of General Anti-Avoidance Rule (“GAAR”) and providing and maintaining necessary information and documents as prescribed under ITA as well as satisfying the relevant conditions under the respective DTAA including anti-abuse measures under the MLI, if applicable.
As per the Finance Act 2013, in order to claim the benefits under the DTAA, the assessee would have to provide a “certificate of his being resident” (commonly known as Tax Residency Certificate) from the government of the country in which he is a resident.