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

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.