Query regarding submission of Form 10FA and issuance of Tax Residency Certificate (TRC)

[Ramanathan Seshan]

Dear Experts,

Company A has its registered office located in Kerala, whereas the corporate office is situated in Tamil Nadu. The address reflected on the Income Tax portal corresponds to the corporate office in Tamil Nadu; however, the jurisdictional Assessing Officer (AO) is based in Kerala.

In this context, I seek clarification on the following:

1. While applying for a Tax Residency Certificate (TRC) using Form 10FA, should the application be submitted to the AO in Kerala (based on jurisdiction) or to the AO in Tamil Nadu (as per the address on the portal)?

2. What is the typical timeline for the issuance of the TRC by the AO upon submission of Form 10FA?

3. What are the supporting documents required to be submitted along with Form 10FA for obtaining the TRC?

Regards,

S Ram

AI Summary

Corporate Tax Residency Certificate Application Requires Precise Documentation and Submission to Jurisdictional Assessing Officer in Home State A company with registered office in Kerala and corporate office in Tamil Nadu seeks guidance on submitting Form 10FA for a Tax Residency Certificate. The key points are: submit the form to the jurisdictional Assessing Officer in Kerala, expect a 7-30 day processing timeline, and prepare supporting documents like PAN, incorporation certificate, financial statements, and address proof. The jurisdictional authority determines the application process.