The Income Tax Department has extended the deadline for non-resident taxpayers who do not have a Permanent Account Number (PAN) and are not required to obtain one. These individuals can now file Form 10F manually until September 30, 2023. This extension aims to address practical difficulties and mitigate genuine hardship faced by this group of taxpayers.
The income Tax Department has provided a partial relaxation provided to Non-residents not having PAN and not required to have it under the provisions of the Income-tax Act, 1961 to fileForm 10Fmanually till 31st March 2023. The same has been further extended till 30th September 2023.
The Notification reads as follows
Reference is invited to Notification No. 03/2022 dated 16th July 2022 issued by Directorate of Income Tax (Systems) New Delhi in exercise of powers conferred under Rule 13
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FAQ :
Non-resident taxpayers who do not possess a PAN and are not legally required to have one under the Income-tax Act, 1961 and its rules are eligible.
The deadline for manual filing of Form 10F has been extended to September 30, 2023.
The extension was granted due to continued practical challenges and to alleviate genuine hardship faced by eligible taxpayers in complying with the mandatory electronic filing.
No, only non-residents who do not have a PAN and are not required to obtain one are permitted to file manually until the extended deadline.
The previous deadline for manual filing of Form 10F for this category of taxpayers was March 31, 2023.