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.
Address of the applicant for the period for which the certificate is applicable.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.
In case of JV/Consortium, PAN Card for each Indian partner of JV/Consortium and Verifiable Tax Residency Certificate of respective country for each foreign partner of JV/Consortium itself.
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.
The Tax Residency Certificate shall be duly verified by the Government of the Country or the specified territory of the assesse of which the assesse claims to be a resident for the purposes of tax.
Any delay in submission of Tax Residency Certificate (TRC), Form No. 10F and/or PE within the specified time may lead to the Income Tax Department directing OIL to deduct tax at a higher rate than at which it would otherwise have been deducted.
However, submission of Tax Residency Certificate (‘TRC’) is a mandatory condition for availing benefits under any DTAA.
The aforesaid documents such as Form 15G/ 15H, documents under section 196, 197A, FPI Registration Certificate, Tax Residency Certificate, Lower Tax certificate etc.
For this purpose, i.e. to avail the Tax Treaty benefits, the non-resident shareholder will have to provide the following: • Self-attested copy of Tax Residency Certificate (TRC) obtained from the tax authorities of the country of which the shareholder is resident.
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.