Form 42 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 23, 2026

Form 42 Income Tax Rules 2026 pdf download and Key points

FORM NO. 42
[See rule 75(3)]
Application for Certificate of residence for the purposes of an agreement under section 159(1) and 159(2)

Under the Income-tax Rules, 2026, Form No. 42 replaces the erstwhile Form 10FA. It is governed by Section 159(1) and 159(2) of the Income-tax Act, 2025, and Rule 75(3) of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 42:

1. Purpose of the Form Form 42 is the official application used to obtain a Tax Residency Certificate (TRC) in India from the Income Tax Department. Obtaining this certificate enables the taxpayer to fulfill legal requirements and successfully claim tax benefits in other countries under various Double Taxation Avoidance Agreements (DTAAs).

2. Applicability (Who Should File) The form must be filed by any resident who claims tax residency in India and is required to furnish a Tax Residency Certificate to foreign tax authorities to claim DTAA benefits.

3. Consequences of Non-Compliance Filing this form is the strict prerequisite for obtaining a TRC. If a taxpayer fails to file Form 42, they cannot obtain the Tax Residency Certificate (which is officially issued in Form 43) in India.

4. Mandatory Documents Required To successfully file Form 42, the applicant must accurately fill out the form for the applicable period and submit the following supporting documents:

Passport copies.
Aadhaar copy (specifically in the case of individuals).
Documents of incorporation or registration (for entities).
Proof of stay in India.
Any other relevant information as required.

5. Verification Process The application must be formally authenticated. The statement should be digitally signed by an authorized signatory using a Digital Signature Certificate (DSC) or verified via OTP through various available means, depending on the taxpayer’s profile.

6. Key Updates in the 2026 Rules

Clearer Guidance on Annexures: While the old electronic form allowed document uploads to the Centralized Processing Center (CPC), the new Form 42 explicitly specifies the common documents required by the Assessing Officer directly in its Annexure, providing clearer guidance to taxpayers regarding what must be enclosed.
Standardized Templates: A new standard template for Part-A (Particulars of the applicant) and a common verification statement have been added to ensure uniformity.
System-Friendly Formatting: To enable seamless e-filing and data extraction, composite details that were previously grouped together (such as Name, Designation, Address, and PAN) have now been separated into distinct boxes.
Terminology Alignment: Obsolete terms like “Assessment year”, “Financial year”, or “Previous year” have been universally replaced with “Tax year”, and all statutory references have been updated to align with the Income-tax Act, 2025.

Form 42 Income Tax Rules 2026 pdf download

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Form No.42– Frequently Asked Questions

1: What is FORM 42?
Ans Form 42 is an application filed by the non-residents to obtain tax residency certificate in India from the income tax department for the purposes of section
159 of the Income-tax, Act, 2025. This tax residency certificate (TRC) thus, enables the taxpayers to fulfill requirements for tax claims in other countries
under the Double Taxation Avoidance Agreements (DTAAs). It is prescribed under Rule 75(3) of the Income-tax Rules, 2026.

2: Who should file FORM 42?
Ans: Any resident who claims tax residency in India and is required to file tax residency certificate to claim DTAA benefits or fulfill requirements in other
countries.

3: Is FORM 42 mandatory?
Ans: No. Form 42 is not mandatory. It is to be filed at requirement of the taxpayer.

4: What is the time limit for filing FORM 42?
Ans: There is no due date for filing of the form. It is to be filed as per the requirement of the taxpayer

5: How many times can FORM 42 be filed in a year?
Ans: Since tax residency certificate is issued for the tax year, a single form for a specific time-period is often sufficient to meet the requirements of the
taxpayers in other countries. In case the time periods are different in different countries, multiple tax residency certificates can be applied for (without
overlapping time-periods in a tax year), specifying the purpose/necessity for the certificate in each form.

6: What documents are required to file FORM 42?
Ans: Following documents may be required for filing Form 42:
1) Personal documents such as PAN, Passport
2) For non-residents other than individuals, the document of
registration/incorporation
3) Documents supporting any other details given in the Form that are to be uploaded

7: Can I edit FORM 42 after submission?
Ans: No. Once Form 42 is submitted and acknowledgment is generated, it cannot be edited. Ensure all details are correct before submission. However, option to
withdraw the application is being enabled so as to file a new form after withdrawal.

8: Do I need to attach proof of tax payment?
Ans: No. Form 42 does not require submission of any proof of tax payment.

9: While filling personal details, can I leave Aadhaar or mobile number blank?
Ans:
 Aadhaar is no longer required in the personal details.
 Mobile number ensures faster communication and verification; it is recommended to provide it.

10: What if I do not have a PAN?
Ans: Form 42 cannot be submitted without a valid PAN.

11: Can FORM 42 be filed offline?
Ans: No. Form 42 can only be submitted online through the Income Tax e-Filing portal.

12. What is the process flow of filing FORM 42?
Ans. The process flow for filing Form 42 includes the following steps

 Registration: Residents must register on the Income Tax e-filing portal.
 Fill FORM 42 accurately for the period for which the TRC is applicable.
 Documents to be submitted:
– Passport copies
– Aadhaar copy (in the case of individuals)
– Documents of incorporation/ registration
– Proof of stay in India
– Any other relevant information

 Verification: The statement should be digitally signed by authorized signatory or verified by the OTP through various means, depending on the
taxpayer’s profile.

13: Why is FORM 42 important?
Ans: Form 42 is important because it is the official application to obtain a Tax Residency Certificate (TRC) in India, which is crucial for claiming benefits under
Double Taxation Avoidance Agreements (DTAA). Taxpayer cannot obtain tax residency certificate in Form 43 in India, without filing Form 42.

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Guidance Note on Form 42

A. PURPOSE
Form 42 is an application filed by the non-residents to obtain tax residency certificate in India from the income tax department for the purposes of section
159 of the Income-tax, Act, 2025. This tax residency certificate (TRC) thus, enables the taxpayers to fulfill requirements for tax claims in other countries
under the Double Taxation Avoidance Agreements (DTAAs). It is prescribed under Rule 75(3) of the Income-tax Rules, 2026

B. WHO SHOULD FILE
Any resident who claims tax residency in India and is required to file tax residency certificate to claim DTAA benefits or fulfill requirements in other
countries

C. FREQUENCY & DUE DATES
There is no due date for filing of the form. It is to be filed as per the requirement of the taxpayer.

D. STRUCTURE OF FORM 42

o The first part requires details of the taxpayer such as name, PAN, communication address, email etc.
o The second part requires details of tax residency like period for which TRC is required, basis on which resident status is claimed, address
during the period TRC is desired etc.
o The options are provided as to the documents to be uploaded with the Form
o The final part is the verification statement

E. WHAT ARE THE DOCUMENTS REQUIRED TO FILE FORM 42?
1) Personal documents such as PAN, Aadhar, TAN, Passport
2) For non-residents other than individuals, the document of registration/incorporation
3) Documents supporting any other details given in the Form that are to be uploaded

F. FILING COUNT
If average is taken for the past 5 years, the filing count is around 880 forms per year. However, there is an increasing trend seen with 3890 forms filed in the
FY 2024-25 itself.

G. WHAT IS THE PROCESS FLOW OF FILING FORM 42?
1. Form 42 is to be filed through the e-filing portal of the income tax department by logging in through PAN based login id.
2. The form can be verified using an Electronic Verification Code generated through pre-validated bank account or demat account, through net
banking or ATM (bank specific), Aadhaar based OTP or a Digital Signature Certificate (DSC), depending on the taxpayer’s profile.

H. OUTCOME OF PROCESSED FORM 42
The processing of Form 42 results in issue of Form 43

Consequences of Non-compliance:

Taxpayer cannot obtain tax residency certificate in Form 43 in India without filing Form 42.
I. BRIEF NOTE ON BROAD OR QUALITATIVE CHANGES PROPOSED
● Part- A (particulars of the applicant) as a standard template and common verification statement are added.
● While the current electronic form allows documents to be uploaded to the Centralized Processing Center (CPC), specifying some of the common
documents required by the Assessing Officer in the Annexure, provides clearer guidance to taxpayers regarding the kind of documents to enclose.

J. CHALLENGES AND SOLUTIONS
The time taken for receiving the tax residency certificate was a grievance that is sought to be addressed in the new form. List of some documents to be uploaded
is given so that the taxpayer provides the basic documents that the Assessing Officers will require and generally called for later. This reduces time taken by the
Assessing Officer to process the form. The revised Form 42 will be a smart one to enhance user experience and provide ease of filing through autopopulation/pre-filling of relevant details using information available with the department wherever details are available

K. COMMON CHANGES MADE ACROSS FORMS
1) To make Forms system-friendly and enable e-filing and uploading, certain anomalies found due to grouping of Name, Designation, Address, PAN have
been separated into different boxes.
2) Assessment / Financial / Previous year or years have been replaced with Tax year or years, wherever appearing in the Form/Annexure.
3) Sections, Clauses and Schedules changes as per the Income-tax Act, 2025.

4) Common verification statement

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Section 159 Income Tax Act 2025 Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief.

RULE 75 INCOME-TAX RULES 2026 Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2) .

Form 42 Income Tax Rules 2026 pdf download and Key points

Form 42 Income Tax Rules 2026 pdf download

Form No.42– Frequently Asked Questions

Guidance Note on Form 42

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