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By Ajay Kumar, Richa Sawhney
The Indian government has, in the recent past, introduced a mandatory requirement of furnishing Tax Residency Certificate, for non-residents seeking tax treaty benefits.
By Ajay Kumar, Richa Sawhney
This year while presenting the Budget, the Indian Finance Minister observed that the Tax Residency Certificate certifies that an entity is a resident but it does not certify that it is a beneficial owner.