Form 43 Income Tax Rules 2026 pdf download and Key points
FORM NO. 43
[See rule 75(4)]
Certificate of residence for the purposes of section 159
Under the Income-tax Rules, 2026, Form No. 43 replaces the erstwhile Form 10FB. It is governed by Section 159(1) and (2) of the Income-tax Act, 2025, and Rule 75(4) of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 43:
1. Purpose of the Form Form 43 is the official Tax Residency Certificate (TRC) issued by the Assessing Officer of the Indian Income-tax Department. It certifies that an individual, company, or entity is a resident of India for tax purposes, enabling them to claim tax relief and benefits in other countries under various Double Taxation Avoidance Agreements (DTAAs).
2. Applicability (Who Should File) Unlike most compliance forms, Form 43 is not filed by the taxpayer. Instead, it is the final certificate issued by the Assessing Officer upon the successful receipt and processing of an application submitted by the taxpayer in Form 42. A taxpayer cannot obtain Form 43 without first filing Form 42.
3. Frequency and Issuance Limits
- No Due Dates: There are no statutory due dates for this form, as it is issued by the Department based on the requirements and applications of the taxpayer.
- No Limit on Issuance: There is no specific statutory limit on the number of times Form 43 can be issued within a year, provided each certificate relates to a distinct and valid period.
- If a taxpayer has multiple types of income requiring the application of multiple treaties, or if there are separate requirements from different foreign tax authorities, Form 43 can be obtained for each relevant purpose and period (as long as there are no overlapping time-periods in a tax year).
4. Structure and Contents of the Form Form 43 consists of a structured template containing:
- Part A (Particulars of the Applicant): Captures the taxpayer’s Name, Address, Communication Address in India, Permanent Account Number (PAN), Email ID, and Contact Number.
- Certification by the Assessing Officer: A formal declaration stating, “It is hereby certified that the above-mentioned person is a resident of India for the purposes of Income-tax Act, 2025… This certificate is valid for the period [Start Date] to [End Date]”.
5. Mode of Issuance The Assessing Officer issues Form 43 electronically on the ITBA (Income Tax Business Application) platform. Once generated, the certificate is made directly available to the taxpayer on the Income Tax e-Filing portal for easy access and download.
6. Key Updates in the 2026 Rules
- Standardized Template: A new standard template for Part A (Particulars of the Applicant) has been introduced for uniformity.
- System-Friendly Formatting: Similar to other newly notified forms, composite details like Name, Designation, Address, and PAN have been separated into distinct boxes to enable better system extraction.
- Terminology Alignment: All statutory references have been updated to align with the new Income-tax Act, 2025.