Rule 75: Treaty documents and tax residence certificates
Rule 75 separates two treaty-documentation processes: additional information for a non-resident claiming relief, and an Indian resident’s application for a certificate of residence.
Official notified Income-tax Rules, 2026Need advice on Rule 75?
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Rule 75 - Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
(1) For the purposes of claiming any double taxation relief under an agreement mentioned in section 159(1) or (2), the other documents and information to be provided by an assessee (not being a resident) under section 159(8)(b) shall be as per Form No. 41.
(2) The assessee shall keep and maintain such documents as are necessary to substantiate the information provided in Form No. 41 and the income-tax authority may call for the said documents to verify the claim of relief.
(3) An assessee, being a resident in India, for obtaining a certificate of residence for the purposes of an agreement referred to in section 159(1) and (2) shall make an application in Form No. 42 to the Assessing Officer.
(4) The Assessing Officer, on receipt of the application and on being satisfied in this behalf, shall issue a certificate of residence in Form No. 43.
Rule breakdown
Non-resident relief information in Form 41
A non-resident claiming relief under an agreement referred to in section 159(1) or (2) must provide the other documents and information under section 159(8)(b) as per Form No. 41.
This is the specified information requirement. Check the treaty and current parent Act conditions as well; the form does not independently establish treaty entitlement.
Maintain evidence supporting the claim
The non-resident must retain the documents needed to substantiate the Form 41 information. The income-tax authority may call for them to verify the relief claim.
Reconcile residency, identity, income and relevant treaty facts with the information actually provided.
Indian resident application in Form 42
An assessee resident in India seeking a residence certificate for the relevant agreement must apply to the Assessing Officer in Form No. 42.
Use the correct residency period and supporting facts. This is a different form and direction of process from the non-resident Form 41 requirement.
Residence certificate issued in Form 43
On receiving the application and being satisfied, the Assessing Officer issues the residence certificate in Form No. 43. Submission of an application is not itself the issued certificate.
Retain the application, supporting documents, issued certificate and any correspondence. Check the receiving jurisdiction’s applicable use requirements separately.
Key takeaways
Form 41
Additional information for the specified non-resident treaty claim.
Form 42
Indian resident’s application to the Assessing Officer.
Form 43
Residence certificate issued after the Assessing Officer is satisfied.
Practical checklist
- Identify the taxpayer’s residency and the correct process.
- Retain evidence supporting every material declaration.
- Keep the issued certificate separately from the application.
Avoid
- Do not treat the application as the issued certificate.
- Do not assume a form alone proves all treaty conditions.
FAQs
Are Forms 41 and 42 interchangeable?
No. They serve different non-resident and Indian-resident processes.
Is filing Form 42 the same as obtaining a residence certificate?
No. The Assessing Officer issues Form 43 after receiving the application and being satisfied.
Must supporting Form 41 documents be retained?
Yes. The authority may call for them to verify the relief claim.
Glossary
- Form 41
- The specified additional information for a non-resident treaty-relief claim.
- Form 42
- An Indian resident’s application for a residence certificate.
- Form 43
- The residence certificate issued by the Assessing Officer.