TRC for Resident Taxpayers: Form 42 Application, Form 43

AdvertisementThe Income Tax Department, Central Board of Direct Taxes, has provided rules and forms for resident taxpayers obtaining a Tax Residency Certificate (TRC). 42, stated to be the erstwhile Form 10FA, is an online application filed by a resident taxpayer on the Income Tax e-Filing portal. Form 42 is applicable to resident taxpayers claiming tax residency in India who require a TRC for DTAA benefits or requirements in other countries. 10A & 10FB)RULES AND FORMS FOR OBTAINING TAX RESIDENCY CERTIFICATE (TRC) BY RESIDENT TAXPAYERRule – 75 of Income Tax Rules, 2026 (Erstwhile Rule No. 42 (Erstwhile 10FA):Form 42 is an application filed by a resident taxpayer to obtain a tax residency certificate (TRC) from the Income Tax Department.