Overview
The Central Board of Direct Taxes has published a notification dated 12.12.2022 wherein they have provided the relaxation with respect to electronic submission of form 10F by selected category of non-resident taxpayers in accordance with the DGIT (Systems) Notification No. 3 of 2022.
What is Form 10F?
In order to claim the benefit of Double Taxation Avoidance Agreement (DTAA) under section 90 of the Income Tax Act (the Act), there is a requirement of furnishing Tax residency certificate which must contain certain specified information such as Status, Nationality, Tax identification number, Tax Period and Address of Assessee. Where the specified information is missing in Tax residency certificate, Form 10F is mandatorily required to be furnished duly depicting all such missing information in order to claim the benefits of DTAA.
Mode of Filing of form
| Erstwhile Provisions | Relaxed Provisions |
| Form 10F could be prepared and furnished manually (offline) to the tax deductor making foreign remittance. However, the Directorate of Income Tax (Systems) – Central Board of Direct Taxes (CBDT) vide the Notification No. 03 2022 w.e.f. 16th July, 2022 mandated the Form 10F to be furnished electronically along with other forms prescribed in the notification. | Such category of Non-resident taxpayers who are not having PAN in India and not required to have PAN as per relevant provisions of the Income Tax Act, 1961 read with Income Tax rules, 1962, are exempted from mandatory electronic filing of form 10F till 31st March 2023. Such category of taxpayers may make statutory compliance in manual form only till 31st March, 2023. |
