March 23, 2026
Submitted By: Shweta Verma
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)).
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