CBDT Exempts NR Not Having Pan From Mandatory E-filing of Form 10F
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- By Chetan Kulasri
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- Last Updated on 15 December, 2022
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F No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227, dated 12-12-2022
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 has allowed non-residents who are not required to have a PAN under the Income-tax Act, 1961 to manually file Form 10F. These NRs may continue to manually file Form 10F until March 31, 2023, as was previously done before the issuance of Notification No. 3 of 2022.
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