Tax Filing Relief For Non-Residents

Form 10F requires non-residents to report their nationality, tax identification number and residential status.

Taxsutra

17 Dec 2022, 02:08 AM IST

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In a major relief to non-resident taxpayers, the Income Tax Department has given exemption from mandatory e-filing of Form 10F till March 2023.

The exemption applies to non-residents not having a Permanent Account Number issued by India's Income Tax Department or not required to have PAN as per the law.

What Is Form 10F?

Form 10F requires non-residents to report their nationality, tax identification number, and residential status as per the tax residency certificate.

The IT Department exemption allows non-residents to file Form 10F in manual form up to March 31, 2023 due to practical challenges faced by non-resident taxpayers without PAN.

"The relaxation from electronic filing of Form 10F definitely brings a relief to non-residents. However, the relaxation is temporary and granted only till March 31, 2023. It appears that beyond such a date, electronic filing of Form 10F may again become mandatory, even for taxpayers not required to obtain PAN u/s 139A of the Income Tax Act but claiming Treaty Relief."

Jiger Saiya, BDO India Tax Head