What Details Must Be Included in a Valid TRC for Use in India?

A valid TRC in India must include the taxpayer's name, status, and nationality (for individuals) or country of residence/incorporation (for entities). Also, it should include the taxpayer's identification number (TIN), residential address, signature, and seal of the authorized person from the issuing foreign tax authority.

US Tax Filing and Compliance

How can NRIs Obtain TRC in the USA?

By Pankaj Shaw |Last Updated: November 11, 2025

The TRC is an official document issued by the IRS (Internal Revenue Service), referred to as Form 6166 in the United States. The certificate is used to certify that an individual or an entity is a resident of the US for tax purposes

This certificate is non-negotiable as it allows taxpayers to claim benefits under a DTAA between the U.S. and India (or other nation). Keep reading to learn more about a Tax Residency Certificate in the United States.

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Frequently Asked Questions

If an NRI doesn't submit Form 10F and TRC, they revoke the ability to avail the benefits under the DTAA treaty, and their income will be taxed at the higher domestic Indian tax rates.

No, an NRI cannot avoid double taxation without Form 10F and TRC, as they need these to claim the benefits under the DTAA directly. Submitting these documents is mandatory under Section 90 (4) and 90 (5) of the Indian Income Tax Act.

Although there is no specific deadline for an NRI to obtain a TRC, they must obtain one from their residence country and file Form 10F electronically with the Indian Income Tax Department before filing their ITR (Income Tax Return) for the relevant financial year in India.

The fee to apply for a TRC may vary significantly based on the country or jurisdiction you are applying in, and if you use a consultant or apply directly to the tax authorities.

Yes, a tax residency certificate can be revoked or considered invalid if the holder's situation changes or if it is considered to have been issued wrongly.

How can NRIs Obtain TRC in the USA?

Frequently Asked Questions

What Happens if NRIs Don't Submit Form 10F and TRC?

Can NRIs Avoid Double Taxation Without Form 10F and TRC?

When Should NRIs File Form 10f and TRC?

How Much is the Fee for Applying for a TRC?

Can a Tax Residency Certificate Be Revoked or Canceled?

How can NRIs Obtain TRC in the USA?

Frequently Asked Questions

What Happens if NRIs Don't Submit Form 10F and TRC?

Can NRIs Avoid Double Taxation Without Form 10F and TRC?

When Should NRIs File Form 10f and TRC?

How Much is the Fee for Applying for a TRC?

Can a Tax Residency Certificate Be Revoked or Canceled?