Confirms a non-resident payee's TRC and Form 10F are on file before DTAA relief is claimed on a payment — the specific documents Sections 90(4)/90A(4) make a precondition, distinct from the payment itself.
Payer: ___ · Payee: ___, ___ · DTAA article relied on: ___
Purpose: Sections 90(4) and 90A(4) make furnishing a Tax Residency Certificate obtained from the payee's home-country government a mandatory precondition for that payee to claim DTAA relief — without it, the payee (and, practically, the payer relying on the treaty rate for TDS) cannot avail treaty benefits regardless of actual residence.
A TRC covering the wrong period (e.g. one that expired before the payment date, or one issued for a different financial/calendar year than when the income arose) does not satisfy Section 90(4)/90A(4) for that payment — verify the validity period against the actual date(s) of payment/accrual, not just that a TRC exists somewhere on file.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
