Summary: Form No. 10F is a self-declaration form required by non-resident individuals (NRIs) under the Income Tax Act to claim benefits under the Double Taxation Avoidance Agreement (DTAA) when their Tax Residency Certificate (TRC) does not include necessary details. The form is essential as it provides key information like the taxpayer’s status, nationality, Tax Identification Number (TIN), period of residency, and address in the country of residence, as mandated by Rule 21AB of the Income Tax Rules. NRIs must file this form electronically on the Income Tax Department’s portal, providing supporting documents such as PAN, proof of residential address, and a digital signature. The filing process involves several steps, including logging into the portal, selecting the appropriate options, and uploading required documents. Previously, NRIs without a PAN were required to file Form No. 10F manually, but recent updates now allow online filing without a PAN. Additionally, the form differs from the TRC, which is a certificate issued by a foreign government confirming an individual’s residency. It is important for NRIs to file Form No. 10F only when the TRC does not cover the specified details to ensure compliance with tax regulations in India.
Introduction: Form No. 10F under Income Tax is a self-declaration form which is to be filed by non-resident (NRI) for claiming benefits under Double Taxation Avoidance Agreement (DTAA). Form No. 10F is to be filed when tax residency certificate fails to include required particulars/ details.
The present article covers Form No. 10F and purpose thereof; documents needed to file Form No. 10F; manner of online filing of Form No. 10F; electronic filing of Form No. 10F vis-à-vis PAN requirement and relevant Frequently Asked Questions (FAQs).
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Form No. 10F and purpose thereof
Provisions of section 90(4) of the Income Tax Act simply states that non-resident person can claim the benefit of DTAA on the basis of Tax Residency Certificate obtained from the Government of that country/ specified territory.
Rule 21AB of the Income Tax Rules provides that non-resident person is required to provide below-mentioned information via Form No. 10F –
> Status of the assessee [individual/ company/ firm etc.];
> Nationality [in case of individuals] or country/ specified territory of incorporation/ registration [in any other case];
> Tax Identification Number (TIN) or unique number;
> Period of residential status; and
> Address of the assessee in that country/ specified territory.
Importantly, rule 21AB specifically clarifies that assessee is not required to furnish the above information in Form No. 10F if the same is already contained in Tax Residency Certificate.
Thus, in nutshell, filing of Form No. 10F is mandatory only in case the Tax Residency Certificate doesn’t contain any of the above specified particulars/ details as prescribed under rule 21AB of the Income Tax Rules.
Documents needed to file Form No. 10F
Following documents are needed in order to file Form 10F –
> Permanent Account Number [PAN Card];
> Proof of residential address [residential proof of resident country];
> Proof of nationality [in case of individuals] or proof of territory of incorporation/ registration [in case of companies and firms];
> Duration of residential status as specified in Tax Residency Certificate;
> Taxpayer status [i.e. individual/ company/ firm/ trust etc.];
> TIN or any unique tax identification number in country of residence;
> Digital signature certificate (DSC) to authenticate information/ details furnished in Form 10F.
Manner of online filing of Form No. 10F
Taxpayer need to follow below-mentioned steps in order to electronically file Form No. 10F –
STEP 1 – Visit income tax portal i.e. https://www.incometax.gov.in/iec/foportal/;
STEP 2 – Enter appropriate login credentials;
STEP 3 – Navigate e-file > Income Tax Forms;
STEP 4 – Click ‘File Income Tax Forms’;
STEP 5 – Select ‘Person not dependent on any Source of Income’;
STEP 6 – Option for filing Form No. 10F will be available, Click ‘File Now’;
STEP 7 – Enter required details as instructed;
STEP 8 – Select the period for which Tax Residency Certificate (TRC) is obtained;
STEP 9 – File all the required details and upload Tax Residency Certificate and all the other required documents;
STEP 10 – Submit the form either using Digital Signature Certificate (DSC) or using Electronic Verification Code (EVC).
Electronic filing of Form No. 10F vis-à-vis PAN requirement
Previously, the assessee not having PAN were required to file Form No. 10F manually as access to income tax portal without PAN was not possible. However, now it is mandatory to file Form No. 10F electronically. Accordingly, the functionality has been enabled in income tax portal which allows accessing and filing of Form No. 10F without a PAN.
FAQs on Form No. 10F under Income Tax Act
Some of the relevant Frequently Asked Questions (FAQs) with regard to Form No. 10F under Income Tax are highlighted hereunder –
1. What is form 10F in income tax?
Form 10F is a self-declaration form which is to be filed by a non-resident taxpayer provided Tax Residency Certificate doesn’t contained specified particulars like status; nationality; tax identification number; period of residential status and address in the country/ specified territory.
2. What is form 10F on income tax portal?
Form 10F on income tax portal can be assessed by visiting income tax portal i.e. https://www.incometax.gov.in/iec/foportal/; entering appropriate login credentials; clicking ‘e-file’ tab; navigating ‘Income Tax Forms’ and selecting ‘File Income Tax Forms’; further select ‘Person not dependent on any Source of Income’; now, option for filing Form No. 10F will be available so file and submit the form.
3. Is it mandatory to file form 10F online?
Yes, it is mandatory to file form 10F online. Notably, earlier for online filing of form 10F it was mandatory to have PAN. However, now, income tax functionality enables access to income tax portal and filing form 10F even in case the non-resident doesn’t have PAN.
4. What is difference between form 10F and TRC?
Form 10F is a self-declaration form filed by a non-resident taxpayer for claiming benefits of DTAA.
TRC (Tax Residency Certificate) is a certificate issued by the Government of the other country/ specified territory confirming residency of the taxpayer.
5. Is a tax residency certificate mandatory?
Non-resident person earning income in India is mandatorily required to submit tax residency certificate for claiming benefit of DTAA. Non-resident person will have to file form 10F provided all the required details are not covered under tax residency certificate.
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