As per Section 90 and 90A of Income Tax Act, A non-resident Indian can avoid taxability liability in India on income generated in India by furnishing a Form 10F and Tax Residency Certificate from another country. But what about if a Resident Indian pays Income Tax in another country and is liable to pay income tax on that income in India as well?
“Certificate” is an official document which attests a fact. Certificate can be needed to attest any basic fact such as Date of Birth, Marriage, Death etc. or it can be required to attest any critical facts like Medical status of a person, Financial figures, Achievement in any course or training etc.
Every section of the society including individuals, partnerships, corporate entities, or business entities has an indispensable need of certification from Chartered Accountants under various statutes, rules, regulations, procedure in India and abroad.
This is considered to be one of the most comprehensive and essential services rendered.