Tax Residency Certificate, in other countries, is also known as “Certificate of Residence”, Certificate of Tax Residency”, “Certificate of Fiscal Resident” and so on Provisions of Tax Residency Certificate (TRC) require specified people to obtain this certificate from their home country for claiming relief under the Double Taxation Avoidance Agreements (DTAA) that India has entered into with the other country. These rules have been introduced to ensure that people don’t misuse the provisions of DTAA.

Essentially, a TRC classifies a person as a resident of one country and makes him eligible to claim relief under the DTAA of the other country. This requirement is applicable from Financial Year 2013 and onwards.