Just a moment...

Top
Help
AI Drafter - (New and Powerful)

TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Tax Residency Certificate (Purchase/ Services)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Residency Certificate (Purchase/ Services)<br> Query (Issue) Started By: - kayur Patel Dated:- 12-3-2013 Last Reply Date:- 13-3-2013 Income Tax<br>Got 1 Reply<br>Income Tax<br>Dear All, Whether "T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RC" is required in case of gross-up of tax by the tax deductor for payments to non-resident? Whether "TRC" is required for payments made to all the non-residents i.e. for Purchase as well as services....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....? Whether obtaining "No PE ceritificate" for purchase is sufficient compliance for taking the tax treaty benefits for NIL withholding? Your valuable suggestions are welcome on the above. Thanks in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....advance... Reply By RAJENDRA JOSHI: The Reply: Dear Sir, In my opinion, TRC is required only if we are claiming benefit under relevat DTAA. In case of Payment to NR for purchases, We need not requi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red TRC. In accordance with Sec 5, Purchases is not taxable as arrucal of income to foreign company is outside india. Income accrues where property in goods is transfer. Since it is not taxable as per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Indian Income Tax Act, we need not look for DTAA and hence TRC is not necessary. I request others to provide a necessary guidance regarding other queries asked by Mr kayur Patel and correct me if I ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....am wrong. Payment to NR has become an important issues, specially when it comes to issuing 15CB certificate. Request others to throw some light on documents to be obtain before issuing 15CB. Regards....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Chetan<br> Discussion Forum - Knowledge Sharing ....