Rule 75 prescribes Form No. 41 for the information a non-resident gives to claim relief under a double taxation agreement, and Forms No. 42 and 43 for a resident's application for, and the grant of, a certificate of residence.
75
Rules 2026 · Rule 75
Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2)
Rules 60-76
Non-residents (sub-rules 1 and 2). An assessee who is not a resident claiming relief under an agreement in section 159(1) or (2) provides the other documents and information under section 159(8)(b) in Form No. 41, and keeps the documents needed to substantiate it; the income-tax authority may call for them to verify the claim.
Residents (sub-rules 3 and 4). A resident in India applies to the Assessing Officer in Form No. 42 for a certificate of residence. If satisfied, the Assessing Officer issues the certificate in Form No. 43.