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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Tax Rules: Non-Residents Need Govt Certificate for Tax Relief; Indians Use Form 10FA for Residency Proof</h1> The Income-tax (12th Amendment) Rules, 2012, effective from April 1, 2013, introduces Rule 21AB and Forms 10FA and 10FB to the Income-tax Rules, 1962. Rule 21AB requires non-resident assessees to obtain a certificate from their government containing specific details for claiming tax relief under sections 90 and 90A. Indian residents must apply for a Tax Residency Certificate using Form 10FA, which the Assessing Officer will verify and issue as Form 10FB. This amendment aims to streamline the process for obtaining tax residency certificates and ensure compliance with international tax agreements.
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