Frequency of Documents such as TRC, Form 10F and No PE declaration, Income Tax

[Kuldeep Kumar]

In case of withholding tax liability u/s 195 tax is to be deducted if the payment is chargeable to tax in India. The documents such as Tax residency certificate, Form 10F and No PE declaration, interalia, are required to ascertain the taxability of the payment. Whether these documents are required to be obtained every year or the previous year documents will work for current year payments?

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[PRASENJIT CHAKRABORTY]

Once a year atleast or as advised. sometime counterparty may ask as per CA certificate requirement.