The Income Tax department, in a statement, has advised that non-residents without PAN can file Form 10F manually till March 31, 2023 instead of electronically as per recent relaxation notification issued by the Central Board of Direct Taxes (CBDT).

“Form 10F: Partial exemption is granted to non-residents who do not have PAN and are not required to have it under the provisions of the Income Tax Act, 1961. One can file the They are Form 10F manually till 31st March 2023 and not electronically as allowed before issue of DGIT(System) No. 03/2022 dt. 16th July 2022 .Refer Relaxation Notification,” said the income tax department through its official portal.

A notification issued by the Directorate of Income Tax (Systems) New Delhi last week said that in exercise of the powers conferred under Rule 131(1)/(2) of the Income Tax Rules on income mandated the submission of Form 10F electronically. NRI taxpayers without PAN Card have faced many practical challenges as a result.

Under section 4 and section 5 of section 90 of the Income Tax Act, a non-resident (NR) taxpayer has to file Form 10F, TRC, and other information to claim the benefits of DTAA which is India and the country. where they entered.

Form 10F is filed by NRI taxpayers who do not have the details of Tax Residency Certificate (as per Double Taxation Avoidance Agreement) as well as PAN. Remember that TDS is deducted at a higher rate if one does not have PAN.

Rule 21AB of the IT Act introduced Form 10F. In a recent move, the CBDT mandated e-filing of various forms including Form 10F on the Income Tax e-Filing Portal vide notification no.03/ 2022 on 16.07. 2022 effective immediately.

If the TRC issued by the Government authorities contains all the above information (Form 10F), it will be accepted. Otherwise, in addition to the TRC, the non-resident must provide a self-verified Form 10F giving the details as mentioned above.

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