Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 0f 2022.
The Directorate of Income Tax (Systems) issued a Notification No. 03/2022 dated 16th July 2022, mandating furnishing of Form 10F electronically by the taxpayers. However, some non-resident taxpayers who did not have a PAN and were not required to have one were facing practical challenges in complying with this requirement.
As a result, the competent authority has decided to partially relax the rule and exempt such non-resident taxpayers from the mandatory electronic filing of Form 10F until September 30, 2023. This means that these taxpayers can continue to file Form 10F in manual form until September 30, 2023.
It is important to note that this partial relaxation is only applicable to non-resident taxpayers who do not have a PAN and are not required to have one as per the relevant provisions of the Income-tax Act, 1961 read with Income-tax Rules, 1962. Other taxpayers are still required to file Form 10F electronically as per the earlier notification.
Form 10F is required to filed by NRIs who do not have a pan or required to have one , along with their NRI’s Tax Residency Certificate details to avoid deduction of tax for receiving payments accrued or received in India.
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi
F.No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/13420 Dated 28th Mar 2023
Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with 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 1OF electronically.
2. On consideration of the practical challenge being faced in making compliance as per the above notification, those non-resident (NR) taxpayers who were 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, were exempted from mandatory electronic filing of Form 10F till 31st March 2023 by the competent authority.
3. In view of the continued practical challenges and to mitigate the genuine hardship being faced by such category of taxpayers, it has been decided by the competent authority to extend the above mentioned partial relaxation further till 30th September 2023. For the sake of clarity, it is reiterated that such category of taxpayers may make statutory compliance of filing Form 10F till 30th September 2023 in manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.
(Y K Singh)
DGIT (Systems)-1, CBDT
Copy to: –
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst all officers in their regions / charges.
3. JS(TPL)-I &II/Media coordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig)/ADG(System)1,2,3,4,5/CIT(ITBA), CIT(CPC)-Bangalore, CIT(CPC-TDS)-Ghaziabad
5. ADG (PR. PP &OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, “incometaxindia.gov.in” for hosting on the ‘website’.
9. Database cell for uploading on irsofficersonline.gov.in and DG System’s Corner.
10. ITBA publisher for uploading on ITBA website
(Dharm Veer Singh)
Addl. DG(Systems)-3, CBDT
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