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Update: Partial relaxation for electronic filing of form 10F by certain non-residents
Update: Partial relaxation for electronic filing of form 10F by certain non-residents

March 30, 2023

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The Ministry of Finance (MoF) issued a notification to extend exemption to Non-Resident (NR) taxpayers who do not have a Permanent Account Number (PAN) and are not required to have PAN in India as per tax provisions from mandatory e-filing of form 10F till September 30, 2023. Earlier, such non-resident taxpayers were exempted till March 31, 2023. Till September 30, 2023, these taxpayers may file form 10F in manual form.

Nasscom made a submission to MoF to highlight the practical difficulties faced by such taxpayers in mandatory e-filling of form 10F. The relaxation is

This relaxation will provide relief to NR taxpayers as they were not able to access the e-filing portal of tax department since e-filing facility is available only for those taxpayers who have PAN in India. As a result, NR taxpayers who wish to claim the benefits of DTAA were mandatorily required to obtain PAN in India to login to the e-filing portal of tax department.

Copy of the notification is attached for your reference. 


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partial-relaxation-extention-form-10f.pdf

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