New Delhi, Oct. 11 -- Indian residents earning income from overseas may need a Tax Residency Certificate (TRC) to claim tax benefits under a Double Taxation Avoidance Agreement (DTAA).

Under the Income-tax Act, 2025, applicants can apply for the certificate online through the e-filing portal using Form No. 42. Here is what taxpayers need to know about tax residency, DTAA benefits, and the application process.

A Tax Residency Certificate establishes a taxpayer's residential status for tax purposes in India. It can serve as supporting documentation when an Indian resident seeks benefits available under a tax treaty between India and another country.

TRC allows taxpayers to fulfill requirements for tax claims in other countries under the ...