GLOSSARY · NRI: INDIANS IN THE US
Tax residency certificate (TRC) and Form 41
A certificate from a government that a person is a tax resident there, which the other country asks for before it applies a treaty rate. Under section 159(8) of the Income-tax Act, 2025 a non-resident claiming treaty relief in India must hold a residency certificate from their own government and give prescribed information, which rule 75 of the Income-tax Rules, 2026 sets out in Form 41 (people still search for it as Form 10F). For a US resident the certificate is IRS Form 6166, requested on Form 8802.
Also called: TRC, tax residency certificate, Form 10F, Form 41, Form 6166, certificate of residence, certificate of residency
COMPUTE IT WITH YOUR NUMBERS
LEARN IT PROPERLY
CHAPTER · TWO-COUNTRY MONEY · FOUNDATIONSThe Treaty and the Foreign Tax CreditCHAPTER · TWO-COUNTRY MONEY · FOUNDATIONSThe Paperwork: PAN, SSN, KYC and Residency CertificatesRELATED TERMS
SOURCES
- Income-tax Act, 2025, section 159: agreements with foreign countries (read 2 October 2026). Income Tax Department, Government of India.
- Income-tax Rules, 2026, rule 75: documents for claiming double taxation relief, Form No. 41 (read 2 October 2026). Income Tax Department, Government of India.
- Form 6166: certification of U.S. tax residency. Internal Revenue Service.