Tax residency certificate confirms Indian residency for treaty purposes when issued and sealed by the assessing officer. Form No. 10FB (Certificate of Residence) requires the person's name, status, Permanent Account Number or Aadhaar number, and address for the period of the Tax Residency Certificate; the completed certificate affirms that the person is a resident of India for income-tax purposes, specifies the period of validity, and must be issued, dated and sealed by the Assessing Officer with name and designation.
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Provisions expressly mentioned in the judgment/order text.
Tax residency certificate confirms Indian residency for treaty purposes when issued and sealed by the assessing officer.
Form No. 10FB (Certificate of Residence) requires the person's name, status, Permanent Account Number or Aadhaar number, and address for the period of the Tax Residency Certificate; the completed certificate affirms that the person is a resident of India for income-tax purposes, specifies the period of validity, and must be issued, dated and sealed by the Assessing Officer with name and designation.
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