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The Central Board of Direct Taxes (CBDT) has given partial relief to non-resident taxpayers by exempting them from mandatory electronic filing of Form 10F until March 2023. Filing this form is required to claim the benefits of tax treaty. Official copy of the circular has been mentioned below F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227 Government of India Ministry of Finance Central Board of Direct Tax Directorate of Income Tax (Systems), New Delhi New Delhi, 12t
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FAQ :
Non-resident taxpayers who do not possess a PAN and are not required to have one under the Income-tax Act and Rules are exempt.
The exemption from mandatory e-filing of Form 10F is valid until 31st March 2023.
Form 10F is required to be filed to claim the benefits of a tax treaty.
Yes, non-resident taxpayers who are exempt can still file Form 10F manually, as was the practice before the e-filing mandate.
The exemption was introduced to address practical difficulties faced by non-resident taxpayers without a PAN in complying with the electronic filing requirement.
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