CBDT allows NR not having PAN to manually File Form 10F till 30-09-2023
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- By Chetan Kulasri
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- Last Updated on 1 April, 2023
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F No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/13420, dated 28-03-2023
A non-resident can claim relief under a DTAA entered into between India and his resident country only if he obtains a Tax Residency Certificate (TRC) of his being a resident of such country. Such non-resident is also required to furnish some additional information in Form No. 10F.
The Central Board of Direct Taxes (CBDT) vide notification No. 03/2022, dated 16-07-2022 made it compulsory for the taxpayer to furnish Form 10F electronically. However, non-residents who don’t have PAN are facing difficulties in fulfilling this statutory compliance requirement.
To address genuine hardship, the CBDT had allowed non-residents who are not required to have a PAN under the Income-tax Act, 1961 to manually file Form 10F till 31-03-2023.
Now, in view of continued practical challenges and to mitigate the genuine hardship being faced by such category of taxpayers, it has been decided by the CBDT to extend the relaxation till 30th September 2023. Such category of taxpayers may make statutory compliance of filing Form 10F till 30th September 2023 in manual form as was being done before.
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IF NOT FILL 30-09-2023. AFTER 30 SEPT. HOW TO APPLY ?
Now, it is available online at e-filing portal.
Is it compulsory to file form 10F? if a foreign company has a proper TRC and having all information as mentioned in form 10F. pls explain the exact rules and procedures,