TMI BlogTax Residency certificatesX X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Residency certificates X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate, who is authorised to issue such certifcate and under which section. The concerned AO has no knowldge of same and has not issued any certificate like this. Reply By A J DEORA & ASSOCIATES: Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Reply: The recipient can give a self certificate on the companies letter pad. Reply By Atul Gupta: The Reply: The concerned AO has to issue this certificate under the provisions of DTAA. Reply B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Praveen Mittal: The Reply: In my view Tax Residency Certificates should be given by the person itself. As regards section, as per Indian Income tax Act, 1961 residential status is defined in Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 6. Hence, if a person is resident in India as per Section 6 of the Income tax Act, 1961 than he may issue such certificate stating his residential status. X X X X Extracts X X X X X X X X Extracts X X X X
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