Dear Experts
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. This relaxation was extended till 30th September 2023.
My question is in which AO office this Form 10F is to be filed manually by the non resident beneficiary ? Or is it that it has to submit this to its indian payer remitter ?
Regards,
CAclubindia
