Tax Residency certificates

[deepak gulati]

In DTAA we require Tax Resdincy certificate, who is authorised to issue such certifcate and under which section. The concerned AO has no knowldge of same and has not issued any certificate like this.

[A J DEORA & ASSOCIATES]

The recipient can give a self certificate on the companies letter pad.

[Atul Gupta]

The concerned AO has to issue this certificate under the provisions of DTAA.

[Praveen Mittal]

In my view Tax Residency Certificates should be given by the person itself.  As regards section, as per Indian Income tax Act, 1961 residential status is defined in Section 6.  Hence, if a person is resident in India as per Section 6 of the Income tax Act, 1961 than he may issue such certificate stating his residential status. 

AI Summary

Tax residency certificate: taxpayer may self-certify or seek issuance from the assessing officer for DTAA use.
Tax Residency Certificates for DTAA purposes may be provided either as a self-certificate on the taxpayer's or company's letterhead, or issued by the assessing officer under DTAA procedures; the certificate's content should reflect the taxpayer's residential status as determined under the Income Tax Act residential rules.