Tax Identification Number (TIN) of a remittee ! Explained

Last Updated on: April 24, 2026

Tax Identification Number (TIN) of a remittee ! Explained Income Tax Act 2025

The Tax Identification Number (TIN) of a remittee (the person or entity receiving a payment, typically a non-resident) refers to the specific tax registration number allotted to them by the tax administration of the country or specified territory where they reside.

It is a mandatory identification detail required by the Income-tax Department when Indian entities, payers, or authorised dealers report cross-border remittances, payments, or tax deductions using forms such as Form 129, Form 144, Form 146 and Form 147.

Form 129 Income Tax Rules 2026 pdf download and Key points Application by a person for a certificate under section 395(2) and 400(3) for determination of appropriate proportion of sum (other than salary) payable to non-resident, chargeable to tax in case of the recipient.

Form 144 Income Tax Rules 2026 Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………June/September/December/March) ……………. (Tax Year)

Form No 146 Income Tax Rules 2026 Certificate of an accountant for payments to a non-resident, not being a company or to a foreign company

Form 147 Income Tax Rules 2026 Quarterly statement to be furnished by an authorized dealer in respect of remittances made for the quarter of………….. of (Tax Year)

Here are the key rules regarding the remittee’s TIN:

When a standard TIN is unavailable: If the remittee’s home country does not issue a specific “Tax Identification Number,” the remitter/payer must provide a unique identification number (or a functional equivalent) used by the government of that country to officially identify the recipient.
Declaring the lack of a TIN: In certain detailed compliance statements (such as Form 167), if a TIN cannot be provided, the reporting entity may be required to enter the value “NOTIN”.
Specific reasons for absence: When a TIN is missing, the reporting entity might also have to declare the specific reason, such as the foreign jurisdiction simply not issuing one, or the domestic law of the remittee’s home country not requiring the collection of a TIN.

what is tax identification number in india

Taxpayer Identification Number (TIN) is a unique identifier used to track tax obligations. While the term is often used generally, its specific meaning depends on the type of tax being tracked.Permanent Account Number (PAN): is the primary tax identification for individuals and businesses for all income tax-related filings and high-value financial transactions.

What is TIN number if the country does not issue it like UAE

In the United Arab Emirates (UAE) , the government does not issue a universal personal Tax Identification Number (TIN) to all residents because there is no personal income tax system.

In the United Arab Emirates (UAE), the government does not issue a universal personal Tax Identification Number (TIN) to all residents because there is no personal income tax system. [1, 2]

If you are filling out Indian tax forms like Form 15CA or 15CB for a remittee in the UAE, you should use the following identification based on their status:

For Individuals (NRIs/Expats) of UAE

Since a formal TIN is not issued to individuals, you should provide one of these unique identifiers:

Passport Number: Often used as the default identification for non-residents if no tax-specific number is available.
Emirates ID: While primarily an identity document, it is the most common unique number for identifying UAE residents.
Tax Residency Certificate (TRC) Reference: If the person has obtained a TRC from the Federal Tax Authority (FTA), you may use its reference.
“NIL” or “XXXXX”: In some digital forms, if a TIN is strictly mandatory but none exists, experts sometimes suggest entering these placeholders, though using a Passport Number is generally preferred for formal verification.

For Businesses or Freelancers of UAE

If the remittee is a company or a registered freelancer, you must use their Tax Registration Number (TRN).

Definition: The TRN is a 15-digit unique code issued by the Federal Tax Authority (FTA) for VAT and Corporate Tax purposes.
Example Format: 100-xxxx-xxxx-xxxx (e.g., 100012345600003).
Verification: You can verify a UAE TRN using the FTA TRN Verification Tool.

Summary Table for UAE Remittees

Remittee Type [16]	Preferred ID for Tax Forms
Salaried Individual	Passport Number or Emirates ID
VAT-Registered Entity	15-digit Tax Registration Number (TRN)
Freelancer (Registered)	15-digit Tax Registration Number (TRN)
New Business (Pre-VAT)	Trade License Number

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