TaxTMI 
TaxTMI 
Query regarding submission of Form 10FA and issuance of Tax Residency Certificate (TRC)
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....uery regarding submission of Form 10FA and issuance of Tax Residency Certificate (TRC)<br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 18-4-2025 Last Reply Date:- 21-4-2025 Income Tax<br>Got 2 Replies<br>Income Tax<br>Dear Experts, Company A has its registered office located in Kerala, whereas the corporate office is situated in Tamil Nadu. The address reflected on the Income Tax portal....
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.... corresponds to the corporate office in Tamil Nadu; however, the jurisdictional Assessing Officer (AO) is based in Kerala. In this context, I seek clarification on the following: * While applying for a Tax Residency Certificate (TRC) using Form 10FA, should the application be submitted to the AO in Kerala (based on jurisdiction) or to the AO in Tamil Nadu (as per the address on the portal)? ....
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.... * What is the typical timeline for the issuance of the TRC by the AO upon submission of Form 10FA? * What are the supporting documents required to be submitted along with Form 10FA for obtaining the TRC? Regards, S Ram Reply By YAGAY andSUN: The Reply: Here's a detailed clarification for your query regarding the Tax Residency Certificate (TRC) application via Form 10FA for Company A, gi....
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....ven the differing registered and corporate office locations: 1. AO to whom Form 10FA should be submitted ✅ Form 10FA must be submitted to the Jurisdictional Assessing Officer (AO) as per the jurisdiction assigned by the Income Tax Department, not based on the address shown on the portal. * In your case, even though the address on the portal is Tamil Nadu, the jurisdictional AO is in Kera....
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....la. * Therefore, the application for TRC (Form 10FA) must be submitted to the AO in Kerala. 📌 Reason: Jurisdiction determines the AO's legal authority, and TRCs are issued based on the jurisdictional AO's verification of tax residency status. 2. Timeline for Issuance of TRC * The Income Tax Act and rules do not prescribe a strict statutory timeline for issuance of the TRC. * Howeve....
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....r, based on practical experience, it generally takes 7 to 30 working days after submission of a complete and correct Form 10FA with supporting documents. 📌 Tip: You can follow up with the AO after a week or so if there's no response. 3. Supporting Documents Required with Form 10FA Although the Income Tax Rules don't list mandatory documents for Form 10FA, in practice, the AO typ....
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....ically asks for the following documents to verify tax residency: ✅ Common Supporting Documents: * Covering Letter stating the purpose for which TRC is required (e.g., for availing DTAA benefits). * Copy of PAN card of the company. * Address proof - Usually latest utility bills, lease agreements, or GST registration certificate. * Certificate of Incorporation or Registration Certific....
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....ate of the company. * Copy of previous year's ITR-V / Income Tax Return Acknowledgment. * Audited Financial Statements of the relevant financial year (or unaudited if audit not yet completed). * Board Resolution (if required by AO) authorizing the person signing Form 10FA. * Declaration or Affidavit stating that the company is a tax resident of India during the relevant period. Ԃ....
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....04; The AO may request additional information on a case-by-case basis. ✅ Summary: Aspect Answer Which AO to submit to? AO in Kerala (jurisdictional AO) Timeline for TRC issuance Typically 7-30 working days Supporting documents PAN, ITR, financials, incorporation cert, address proof, covering letter, etc. *** Reply By Ramanathan Seshan: The Reply: Dear Yagay and sun-sir, Thank yo....
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....u very much. Regards, S Ram<br> Discussion Forum - Knowledge Sharing ....