Circular No. 3/2022 (DTAA) — TRC — mandatory for treaty benefit claims
Date: 2022-01-01 Status: ACTIVE Category: International Taxation / DTAA Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Tax Residency Certificate is a mandatory document for claiming DTAA benefits.
Key Directions
- TRC is mandatory (not sufficient) for DTAA benefits.
- TRC from government of country of residence.
- Form 10F to be furnished along with TRC.
- TRC must contain prescribed particulars.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 90 | 158 | Yes |
| 90A | 159 | Yes |
Cross-References
Act Sections
- Section 90
- Section 90A
- Section 158
- Section 159
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars