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

[YAGAY andSUN]

Here’s a detailed clarification for your query regarding the Tax Residency Certificate (TRC) application via Form 10FA for Company A, given the differing registered and corporate office locations:

1. AO to whom Form 10FA should be submitted

✅ Form 10FA must be submitted to the Jurisdictional Assessing Officer (AO) as per the jurisdiction assigned by the Income Tax Department, not based on the address shown on the portal.

• In your case, even though the address on the portal is Tamil Nadu, the jurisdictional AO is in Kerala.
• Therefore, the application for TRC (Form 10FA) must be submitted to the AO in Kerala.

📌 Reason: Jurisdiction determines the AO’s legal authority, and TRCs are issued based on the jurisdictional AO’s verification of tax residency status.

2. Timeline for Issuance of TRC

• The Income Tax Act and rules do not prescribe a strict statutory timeline for issuance of the TRC.
• However, based on practical experience, it generally takes 7 to 30 working days after submission of a complete and correct Form 10FA with supporting documents.

📌 Tip: You can follow up with the AO after a week or so if there's no response.

3. Supporting Documents Required with Form 10FA

Although the Income Tax Rules don't list mandatory documents for Form 10FA, in practice, the AO typically asks for the following documents to verify tax residency:

✅ Common Supporting Documents:

1. Covering Letter stating the purpose for which TRC is required (e.g., for availing DTAA benefits).
2. Copy of PAN card of the company.
3. Address proof – Usually latest utility bills, lease agreements, or GST registration certificate.
4. Certificate of Incorporation or Registration Certificate of the company.
5. Copy of previous year's ITR-V / Income Tax Return Acknowledgment.
6. Audited Financial Statements of the relevant financial year (or unaudited if audit not yet completed).
7. Board Resolution (if required by AO) authorizing the person signing Form 10FA.
8. Declaration or Affidavit stating that the company is a tax resident of India during the relevant period.

📌 The AO may request additional information on a case-by-case basis.

✅ Summary:

Aspect	Answer
Which AO to submit to?	AO in Kerala (jurisdictional AO)
Timeline for TRC issuance	Typically 7–30 working days
Supporting documents	PAN, ITR, financials, incorporation cert, address proof, covering letter, etc.

***

[Ramanathan Seshan]

Dear Yagay and sun-sir,

Thank you very much.

Regards,

S Ram

AI Summary

Tax residency certification: submit Form 10FA to the jurisdictional assessing officer and include prescribed residency documents. Form 10FA for a Tax Residency Certificate must be submitted to the Assessing Officer with legal jurisdiction over the taxpayer, not to the AO shown by portal address. No statutory timeline exists for issuance; practical processing times vary. Typical supporting documents requested by the AO include a covering letter stating purpose, PAN, address proof, certificate of incorporation, income tax return acknowledgement, audited financials or interim statements, a board resolution authorizing the applicant, and a declaration or affidavit of tax residency. The AO may require additional documentation and follow up is advisable if there is no response.