DTAA Benefits: Form 41 and TRC Required for Non-Residents

Rule 75 of the Income Tax Rules, 2026, stated to be the erstwhile Rule 21AB of the Income Tax Rules, 1962, prescribes documents and information for claiming DTAA benefits under Sections 159(1) and 159(2) of the Income Tax Act, 2025. Form 41 is required whenever DTAA benefits are claimed but only once in a tax year. DTAA benefits will not be available without Form 41 and TRC. 21AB of Income Tax Rules 1962):Documents and information for claiming DTAA benefits under sections 159 (1) and 159 (2) of Income Tax Act, 2025Form No. Consequences of Non-compliance:DTAA benefit will not be available to the taxpayer in the absence of Form 41 and TRC.