Documents required to be submitted to the Company for availing benefit of Tax Treaty Rate
Self-attested copy of Indian Tax Identification Number (PAN), if any;
Self-attested copy of Tax Residency Certificate (TRC), covering the financial year 2020-21, issued by the tax authorities of the country of which the shareholder is a tax resident;
A self-declaration primarily covering the following:
that the non-resident shareholder is eligible to claim the benefit of the respective Tax Treaty in the financial year 2020-21;
that the non-resident shareholders receiving the dividend income is the beneficial owner of such income; and
that the dividend income is not attributable / effectively connected to any Permanent Establishment (PE) or Fixed Base in India during the financial year 2020-21.
