Section 159(8) reporting requirements prescribe Form 41 particulars, residential details, certificate upload, declaration, and verification. Information under section 159(8) is to be furnished in Form No. 41 with particulars of the applicant, including name, address, communication address in India if available, PAN, e-mail ID and contact number. The form also requires residential information such as tax year, status, country of residence or incorporation/registration, tax identification number, the period for which the residential status certificate is applicable, and the assessee's foreign address during that period. The form requires upload of the relevant certificate, a declaration of possession of that certificate, and verification that the information is true and complete.