Why do you need one?

India will not give you treaty relief without a certificate from the government of the country you say you are resident in. No certificate, no relief.

You also need to file an Indian information form alongside it.

What are the UAE's own residency tests?

UAE law gives you three ways to be tax resident. Any one is enough for UAE purposes.

  • Your usual home and your centre of financial and personal interests are in the UAE
  • You were physically present for 183 days or more in any 12 consecutive months
  • You were present for 90 days or more in 12 months, and you hold a UAE or GCC nationality or a valid residence permit, and you have a permanent home or a job or business here

So why does India ask for 183 days?

Because the India treaty writes its own test, and it is stricter than UAE domestic law.

The treaty defines a UAE-resident individual as someone present in the UAE for at least 183 days in the calendar year concerned.

Note the two traps. It is a calendar year, not a rolling twelve months and not India's April-to-March year. And the 90-day route that makes you UAE-resident at home does not, on its own, meet what the treaty asks.

So you can be comfortably UAE resident and still fail India's test. Count on a calendar year and keep the evidence.

How do you apply?

Through EmaraTax, the Federal Tax Authority's portal. Ask for the certificate for a double tax agreement, not the general-purpose one.

  • Submission fee AED 50, plus an issuance fee that depends on whether you are registered for corporate tax
  • Typically 5 to 10 business days
  • It cannot be issued for a future period, and cannot cover more than 12 months
  • For an individual, the period runs on the Gregorian calendar year, which lines up neatly with the treaty test

What else does India need?

The Indian information form, which used to be Form 10F and is now Form 41 after India replaced its income tax law on 1 April 2026.

It is filed online. If you have no PAN, you register under a separate non-resident category and verify by one-time password. You do not need an Indian digital signature.

The mistakes that cost people money

  • Getting the certificate on the 90-day route and assuming India will accept it
  • Counting days on the Indian tax year instead of the calendar year
  • Applying after the year has closed for a period you cannot evidence
  • Skipping the Indian form because someone said you need a digital signature. You do not.