To claim beneficial Double Taxation Avoidance Agreement (DTAA) tax rates or foreign tax credits in India, what mandatory documents must a non-resident or returning resident furnish under Section 90/90A?

[ A ]A notarized letter from a local municipal councillor

[ B ]An affidavit from an Indian public sector bank manager

[ C ]A copy of their high school leaving certificate

[ D ]A valid Tax Residency Certificate (TRC) issued by the foreign government tax authority along with a self-declaration in Form 10F[ CORRECT ]

Takeaway

To claim DTAA relief under Section 90/90A, a taxpayer must furnish a valid Tax Residency Certificate from the foreign tax authority along with a self-declaration in Form 10F, so option D is correct.

Derivation

A Tax Residency Certificate (TRC) is the sovereign proof, issued by the tax authority of the country where the person claims residence, establishing eligibility to invoke that country's DTAA with India. Alongside the TRC, Indian rules require a self-declaration in the prescribed Form 10F (filed electronically) capturing details such as status, nationality, tax identification number, and period of residence, to complete the documentation needed to claim treaty benefits or foreign tax credit. This tests whether candidates know the specific, statutorily-mandated documents (TRC plus Form 10F) rather than generic or informal proofs of foreign residence.

Why the others fail

A — A notarized letter from a local municipal councillor

A notarized letter from a local municipal councillor has no statutory standing for claiming international tax treaty eligibility.

B — An affidavit from an Indian public sector bank manager

An affidavit from a bank manager cannot substitute for an official, sovereign-issued Tax Residency Certificate required under Section 90/90A.

C — A copy of their high school leaving certificate

An educational certificate such as a high school leaving certificate is entirely irrelevant to establishing international tax residency status.