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.

AI Summary

Who Issues Tax Residency Certificates Under DTAA? Debate on Self-Certification vs. AO Issuance and Section 6 Reference. A discussion on a forum revolves around the issuance of Tax Residency Certificates required under the Double Taxation Avoidance Agreement (DTAA). A participant inquires about the authority responsible for issuing these certificates, noting that the concerned assessing officer (AO) lacks knowledge on the matter. Responses suggest that the recipient can issue a self-certificate on company letterhead, while others argue that the AO should issue it under DTAA provisions. Another opinion states that individuals can issue the certificate themselves, referencing Section 6 of the Indian Income Tax Act, 1961, which defines residential status.