India’s Central Board of Direct Taxes (CBDT) allotted Notification No. 57 of 2013 on 1st August 2013 and this notification will come into force as of 1st April 2013. The Notification proposes information that is required if a taxpayer is to claim tax treaty benefits, in addition to the provisions of a Tax Residency Certificate (TRC). A TRC is required to claim relief under the respective Double Taxation Avoidance Agreements (Treaty) that India has with other countries.
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