{"query":"Is a Tax Residency Certificate sufficient for treaty benefits after Tiger Global","matches":[{"id":"trc_sufficiency_tiger_global","question":"Is a Tax Residency Certificate sufficient for treaty benefits after Tiger Global?","answer":"No. A valid TRC is necessary (s.90(4)) but not sufficient: the Supreme Court in Tiger Global (2026 INSC 60, 15 Jan 2026) held the facts of residence and substance may be independently examined. A TRC is the floor of treaty access, not its ceiling. BOUNDARY (14 Aug 2026): this substance scrutiny operates where treaty BENEFIT-DENIAL is in play — GAAR (s.159(6)/Chapter XI), beneficial ownership, treaty shopping. It does not convert an otherwise non-chargeable payment into a chargeable one: a routine characterisation answer (e.g. an EULA software payment outside the treaty royalty definition per Engineering Analysis) stands once the s.159(8) documentation gate is met, unless GAAR or an abuse case is actually invoked on the facts.","pinpoint":"AAR (Income Tax) v Tiger Global International II Holdings, 2026 INSC 60 (SC), para 27","confidence":"judicial","as_at":"14 Aug 2026","match_score":3,"quote":"there can be no doubt whatsoever that a TRC alone is not sufficient to avail the benefits under the DTAA","quote_string_verified":true,"quote_source":"ledger:TIGER-GLOBAL"},{"id":"trc_form10f_gate","question":"What documentation must a non-resident furnish to claim a treaty withholding rate?","answer":"s.159(8), Income-tax Act 2025 (old s.90(4)/(5)) makes treaty relief conditional — \"only when\" — on (a) a tax residency certificate obtained from the government of the residence country, and (b) the prescribed documents and information (the Form 10F lineage, mandatorily e-filed since 1 Oct 2022). The withholding mechanics confirm it: s.393(2) Note 2 applies the agreement rate where the treaty \"applies to the payee\" and the payee \"has furnished a certificate referred to in section 159(8)\". No TRC, no treaty rate — the s.207(2) 20% (plus surcharge and cess) applies.","pinpoint":"s.159(8), Income-tax Act 2025","confidence":"settled","as_at":"14 Aug 2026","match_score":1,"quote":"only when— (a) a certificate of his being a resident in any country or specified territory, is obtained by him from the Government of that country","quote_string_verified":true,"quote_source":"provision:IN.ITA2025.S159"}],"engine":"deterministic","llm_in_path":false}