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Update: Non-resident can file Form 10F electronically without obtaining PAN in India
Update: Non-resident can file Form 10F electronically without obtaining PAN in India

October 10, 2023

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As you may be aware, the Central Board of Direct Taxes (CBDT) had earlier issued a notification which requires a Non-Resident (NR) taxpayer to file form 10F online along with Tax Residency Certificate (TRC) to claim benefit of Double Taxation Avoidance Agreement (DTAA) in respect of income earned in India.

CBDT had exempted NR taxpayers who do not have a PAN in India from mandatory electronic filing of Form 10F till September 30, 2023. However, with effect from October 1, 2023, NR taxpayers not having PAN in India will be mandatorily required to file form 10F and there is no alternative mechanism available to file form 10F without having a PAN.

In this regard, we had made a representation to Ministry of Finance and CBDT highlighting challenges faced by such non-resident taxpayers while filing form 10F electronically as they were mandatorily required to obtain Permanent Account Number (PAN) in India for registering on income tax portal. Based on our recommendations, CBDT has now enabled a new category for NR taxpayers not having a PAN in India to register on the income tax portal for filing form 10F.

For registering, NR needs to provide certain details (such as name, date of incorporation, tax identification number, status, and country of residence, details of the key person, etc.) along with certain documents. The non-resident needs to verify contact details, i.e., email address and mobile number, through One-Time Password (OTP). Post this, NR taxpayers will be able to register on income tax portal for filing form 10F electronically without having to obtain a PAN in India.

This is a welcome step and will facilitate ease of doing business in India.

We hope you will the update useful. Please reach out to tejasvi@nasscom.in in case you need any further information.


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