https://www.taxtmi.com/forum/issue?id=5406 TRC is required only when claiming benefits under a relevant DTAA; purchases of goods are generally outside Indian taxable scope as income accrues where property is transferred, so TRC is not necessary for purchase payments when no treaty relief is sought. For service payments, TRC necessity depends on whether DTAA relief is claimed; gross-up alone does not mandate a TRC. The reply also flags documentary and certification requirements related to withholding compliance. en-us Tue, 12 Mar 2013 14:14:23 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5406 TRC is required only when claiming benefits under a relevant DTAA; purchases of goods are generally outside Indian taxable scope as income accrues where property is transferred, so TRC is not necessary for purchase payments when no treaty relief is sought. For service payments, TRC necessity depends on whether DTAA relief is claimed; gross-up alone does not mandate a TRC. The reply also flags documentary and certification requirements related to withholding compliance. Discussion-Forum Income Tax Tue, 12 Mar 2013 14:14:23 +0530 https://www.taxtmi.com/forum/issue?id=5406