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December 14, 2022

Partial relaxation with respect to electronic submission of Form 10F to non-resident taxpayers

Partial relaxation with respect to electronic submission of Form 10F to non-resident taxpayers

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.To receive the benefits of a tax treaty, this form must be filed.

CBDT said  such taxpayers may file Form 10F till March 31, 2023, manually. This will bring some relief to the difficulties faced by non-residents in claiming benefits of the tax treaty as well as to the resident taxpayers while undertaking foreign remittances.

The government in July mandated furnishing of Form 10F electronically, which required the non-resident to get PAN.

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, 12th Dec 2022


Partial relaxation with respect to electronic submission of Form lOF by select category of taxpayers in accordance w ith the DGIT (Systems) Notification No. 3 Of 2022.


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 131(1)/(2) of the Income-tax
Rules mandating, inter alia, furnishing of Form 10F electronically.

  1. On consideration of the practical challenge being faced by non-resident (NR) taxpayers not having
    PAN in making compliance as per the above notification, and with a view to mitigate genuine hardship
    to such taxpayers, it has been decided by the Competent Authority that such category of Nonresident taxpayers who are not having PAN and not required to have PAN as per relevant provisions
    of the Income-tax Act,1961 read with Income-tax Rules, 1962, are exempted from mandatory
    electronic fil ing of Form lOF till 31’t March 2023. For the sake of clarity, it is reiterated that such
    ca tegory 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
notification-e-filing

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