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  • Certificate of residence for the purposes of section 159 of the Act
  • Shweta Verma
  • img March 23, 2026

Certificate of residence for the purposes of section 159 of the Act

Form 43 is the tax residency certificate issued by the Assessing Officer of the Indian Income-tax Department, certifying that a person is a resident of India for the purposes of Sections 159 (i.e., to claim benefits under a Double Taxation Avoidance Agreement (DTAA)).

https://www.incometaxindia.gov.in/documents/d/guest/form-43-faqs

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Shweta Verma

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