Tax Residency Certificate (TRC) For Indian Resident Assessee, An assessee, being a resident in India, shall, for obtaining a certificate of residence for the purposes of an agreement referred to in section 90 and section 90A, make an application in Form No. Provisions of Tax Residency Certificate (TRC) require specified. TRC in India can be obtained by submitting Form 10FA to the income tax authorities in India. (iv) Assessee's tax identification number in the country or specified territory of residence and if there is no such number, then, a unique number on the basis of. Further, the New Rule also notifies the application form and TRC format for resident taxpayers. TRC is issued by the Tax / Government authority of the country in which the.