[ compiled answer ]
law as at 14 Aug 2026 · judicial
Is a Tax Residency Certificate sufficient for treaty benefits after Tiger Global?
The compiled 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
String-verified quote
“there can be no doubt whatsoever that a TRC alone is not sufficient to avail the benefits under the DTAA”
source: ledger:TIGER-GLOBAL — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/trc_sufficiency_tiger_global.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)