Query on Form 10F under Income Tax law

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,

Hi Dipjyoti,

That's an excellent and nuanced question, especially with the ongoing transition from manual to electronic filing of Form 10F under the Income-tax Act, 1961.

Let’s break it down:

🔍 Current Compliance Framework for Non-Residents & Form 10F

Under Section 90(5) of the Income-tax Act, a non-resident must furnish:
1. Tax Residency Certificate (TRC), and
2. Form 10F (if required details are not in the TRC)
As per CBDT Notification No. 03/2022, Form 10F must be filed electronically, requiring PAN-based login.
Issue: Many non-residents don’t have PAN and aren’t required to obtain one under Indian law (e.g., if income is exempt under DTAA or tax is deducted at correct rates).
CBDT Relaxation (via press release dated 28 July 2022 and extended till 30 Sep 2023):
Allowed manual filing of Form 10F by such non-residents without PAN.

✅ So Where Should the Manually Signed Form 10F Be Submitted?

There is no requirement to file manually signed Form 10F with any Assessing Officer (AO).

Instead:

🔸 The manual Form 10F (along with TRC and self-declaration) is to be submitted directly to the Indian payer/remitter,
who must retain it to justify DTAA benefits at the time of withholding tax (TDS).

This aligns with Rule 21AB and practical procedures followed by Indian payers/remitters.

🔁 Process Recap for Non-Resident Without PAN:

Step	Action
1	Obtain TRC from resident country’s tax authority
2	Fill and sign Form 10F manually
3	Provide Form 10F, TRC, and any self-declaration to Indian payer
4	Payer uses these for lower/no TDS under applicable DTAA

No need to file with jurisdictional AO, unless specifically asked in scrutiny or assessment proceedings later.

📌 Notes:

If the non-resident has a PAN, Form 10F must be filed online via income tax e-filing portal (no further extension).
The manual filing relaxation was only applicable till 30 Sep 2023 unless re-extended (as of now, it is not extended).

✅ Final Answer:

The manually signed Form 10F by a non-resident without PAN is to be submitted to the Indian payer/remitter.
There is no requirement to file it with the Assessing Officer (AO).