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The Income Tax Department has replaced Form 10F with Form No. 41 under the new Income Tax Act 2025. Non-resident taxpayers can now file a self-declaration electronically on the e-filing portal to claim DTAA benefits - no PAN or Aadhaar required. What Has Changed? The Central Board of Direct Taxes
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The new form is Form No. 41, which has replaced Form No. 10F under the Income Tax Act 2025.
Form No. 41 is for non-resident taxpayers receiving income from India who wish to claim benefits under Double Tax Avoidance Agreements (DTAAs).
No, a PAN or Aadhaar is not mandatory to file Form No. 41. Non-residents can file a self-declaration electronically on the e-filing portal.
You will need your Tax Residency Certificate (TRC) from your country of residence, your Tax Identification Number from your country of residence, a valid email ID, and a working mobile number for OTP verification.
Form No. 41 must be filed each time a DTAA benefit is claimed, but it only needs to be submitted once per tax year, even if multiple claims are made.
If Form No. 41 is not submitted with the required Tax Residency Certificate, DTAA benefits will not be available, and standard TDS rates will apply.
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