Form 42: Application for a certificate of residence under sections 159(1) and 159(2)
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Application for a certificate of residence under sections 159(1) and 159(2).
The applicant seeks an Indian residence certificate from the Assessing Officer under Rule 75(3), stating the precise period, basis of residence and purpose.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 10FA is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 75; Section 159(1), Section 159(8). Physical PDF pp 417-418; printed Gazette pp 1949-1950.
Rule 75 — connected rule text
75. Other documents and information to be provided for claiming double taxation relief under section 159(1) and (2). — (1) For the purposes of claiming any double taxation relief under an agreement mentioned in section 159(1) or (2), the other documents and information to be provided by an assessee (not being a resident) under section 159(8)(b) shall be as per Form No. 41. [PDF PAGE 54] 1586 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (2) The assessee shall keep and maintain such documents as are nece ssary to substantiate the information provided in Form No. 41 and the income-tax authority may call for the said documents to verify the claim of relief. (3) An assessee, being a resident in India, for obtaining a certificate of residence for the purposes of an agreement referred to in section 159(1) and (2) shall make an application in Form No. 42 to the Assessing Officer. (4) The Assessing Officer, on receipt of the application and on being satisfied in this behalf , shall issue a certificate of residence in Form No. 43.
Completed field illustration
Fictional data, not for filing. A fictional Indian resident seeks an Indian tax-residence certificate after the assumed year ends.
| Form field / block | Completed fictional entry |
|---|---|
| Applicant / PAN / nationality | Priya Arun Sharma / synthetic ZZZPS0000Z / Indian |
| Address / Indian communication address | 10 Model Road, Pune, India / same |
| Email / contact / status | resident@example.invalid / +91 0000000000 / individual |
| Country of incorporation field | Not applicable to this individual |
| Row 10: address and period of stay | 10 Model Road, Pune / 1 April 2026 to 31 March 2027 / 365 days, assumed |
| Row 11: basis of Indian residence | At least 182 days of physical presence, based on assumed travel register |
| Row 12: TRC period requested | 1 April 2026 to 31 March 2027 |
| Row 13: purpose | Document Indian residence for an assumed foreign bank’s treaty review |
| Row 14: supporting enclosures | Model passport/travel schedule, identity and tax-return working |
| Application date / verification | 15 April 2027 / NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- The assumed 365 days exceed the 182-day residence limb.
- The requested certificate period matches the documented stay period.
The Assessing Officer must determine residence and issue any real certificate. An application does not itself produce a TRC.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 75. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 42 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.