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    <title>Certificate of residence for the purposes of section 159</title>
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    <description>Certificate of residence is issued in prescribed Form No. 43 for purposes of section 159, read with rule 75(4), to certify that the named person is a resident of India for the purposes of the Income-tax Act, 2025. The form requires particulars of the applicant, including name, address, communication address in India, Permanent Account Number, e-mail id, and contact number, with some information capable of being pre-filled where possible. The certification section records the period for which the certificate is valid and is completed by the Assessing Officer.</description>
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      <description>Certificate of residence is issued in prescribed Form No. 43 for purposes of section 159, read with rule 75(4), to certify that the named person is a resident of India for the purposes of the Income-tax Act, 2025. The form requires particulars of the applicant, including name, address, communication address in India, Permanent Account Number, e-mail id, and contact number, with some information capable of being pre-filled where possible. The certification section records the period for which the certificate is valid and is completed by the Assessing Officer.</description>
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