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of <h1>Finance Ministry clarifies TRC requirement u/s 90 for DTAA benefits; TRC necessary but not sufficient alone.</h1> The Finance Ministry has clarified concerns regarding the Tax Residency Certificate (TRC) requirement under Section 90 of the Income-tax Act, related to Double Taxation Avoidance Agreements (DTAAs). The TRC is necessary but not solely sufficient for claiming DTAA benefits. The proposed sub-section (5) of Section 90 will not allow Indian tax authorities to question the TRC's validity as evidence of residency. Concerns about the language of this subsection will be addressed during the Finance Bill's consideration. The existing circular concerning Mauritius remains effective amid ongoing discussions between India and Mauritius.
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