The Income Tax Department, Central Board of Direct Taxes, has provided rules and forms for non-resident taxpayers claiming tax benefits under a Double Tax Avoidance Agreement (DTAA). Rule 75 of the Income Tax Rules, 2026, stated to be the erstwhile Rule 21AB of the Income Tax Rules, 1962, prescribes documents and information for claiming DTAA benefits under Sections 159(1) and 159(2) of the Income Tax Act, 2025. Form No. 41, stated to be the erstwhile Form 10F, is required to be submitted electronically on the Income Tax e-Filing portal as a self-declaration. Non-resident taxpayers can register on the portal even without PAN and must verify the form through OTP on their registered phone and email. The required information includes a Tax Residency Certificate (TRC), Tax Identification Number, email ID and mobile number. The form applies to non-residents receiving income from India and seeking DTAA benefits, including those without PAN or not required to file an ITR but whose payments are subject to TDS. Form 41 is required whenever DTAA benefits are claimed but only once in a tax year. DTAA benefits will not be available without Form 41 and TRC. Aadhaar and PAN are not mandatory, and the TRC is to be uploaded with the form.
Income Tax Department
Central Borad of Direct Taxes
Form No. 41 (Erstwhile Form No. 10F)
RULES AND FORMS FOR CLAIMING TAX BENEFIT UNDER DOUBLE TAX AVOIDANCE AGREEMENT (DTAA) BY A NON-RESIDENT TAXPAYER
Rule – 75 of the Income Tax Rules, 2026 (Erstwhile Rule No. 21AB of Income Tax Rules 1962):
Documents and information for claiming DTAA benefits under sections 159 (1) and 159 (2) of Income Tax Act, 2025
Form No. 41 (Erstwhile Form No. 10F)
A Non-Resident Taxpayer is required to file a ‘self-declaration’ in Form No. 41 on the Income Tax e-Filing portal for claiming DTAA benefits.
The process flow of filing form no. 41–
Registration: Non-resident taxpayers can register on the Income Tax e-filing portal. They can register even without PAN;
Form 41 Submission: Taxpayer can submit Form No. 41 electronically on the e-filing portal;
Verification by tax payer through OTP on registered phone and email.
Required documents & information–
> Tax Residency Certificate (TRC) issued by the tax authority of the country of residence;
> Tax Identification Number allotted to the taxpayer in the country of residence;
> Email ID;
> Mobile Number
Who should file:
Non-resident taxpayers-
> receiving income from India, and seeking DTAA benefits on taxation of income in India;
> that do not have a PAN in India, or are not required to file ITR in India, but whose payment is subject to TDS in India and want to avail Nil/Lower withholding tax rates under DTAA.
Frequency & Due date:
> Form is to be filed by the taxpayer, whenever DTAA benefits are claimed, i.e. whenever payments are being received, or when return of income has claim of DTAA benefit;
> Form is required to be filed only once in a tax year.
Consequences of Non-compliance:
DTAA benefit will not be available to the taxpayer in the absence of Form 41 and TRC.
Key feature:
Aadhaar and PAN are not mandatory.
Key Enhancement:
TRC is to be uploaded with the Form itself to enable easier processing and verification.
