by the taxpayer again in Form 10F.
This flexibility granted to non-resident taxpayers to provide a TRC issued by the country of treaty residence without necessarily following a specific format and supplemented by additional details by way of a self-declaration is a welcome move.
Although there are no instructions for taxpayers claiming treaty relief to submit the above documents along with the tax return in India, it should be noted that the TRC, along with the additional details, may need to be furnished, in the event of assessment proceedings initiated by the Indian tax authorities.
The writer is director, Tax & Regulatory Services, EY. Views expressed are personal