The Indian Central Board of Direct Taxes (CBDT) vide Notification No. 57/2013 [F.NO. 142/16/2013-TPL]/SO 2331 dated 1 August 2013 has amended Rule 21AB of the income tax rules, which detailed the particulars of the Tax Residency Certificate (TRC) (see India-1, News 5 April 2013 and India-1, News 27 September 2012). Under the Income Tax Act 1961, a non-resident taxpayer is required to produce a TRC…