The Central Board of Direct Tax (CBDT) has notified relaxation of e-filing of Form 10F required to be filed by the non-residents for claiming benefits of any tax-treaty with respect to any income earned in India.
Notification No. 03/2022 dated 16th July 2022 issued by Directorate of Income Tax (Systems) New Delhi in exercise of powers conferred under Rule 131(1)/(2) of the Income-tax Rules had mandated furnishing of Form 10F electronically. Many practical challenges were faced by the NRI taxpayers without a PAN Card as a result of this.
The CBDT notified via issuance of DGIT(Systems) Notification No. 3 of 2022 that, Non-Resident taxpayers who are not having PAN and not required to have PAN as per relevant provisions of the Income Tax Act and Rules are exempted from mandatory electronic filing of Form 10F till 31st March 2023.
It was also clarified by way of the notification that “such category of taxpayers may make statutory compliance of filing Form 10F till 31’t March 2023 in manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.”
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