The Central Board of Direct Taxes (CBDT) made a significant change in July 2022 by making it mandatory to electronically file Form 10F. Initially, non-residents without Permanent Account Number cards were given a relaxation, but this grace period has now ended. Starting from October 1, 2023, anyone seeking treaty benefits must electronically file Form 10F, regardless of whether they have a PAN card or not.
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Easy Steps to File Online Form 10F for NRIs
To assist non-residents in navigating the electronic filing process for Form 10F, here is a step-by-step guide:
Step 1: Access the E-Filing Web Portal
- Go to the e-filing web portal at https://eportal.incometax.gov.in/
- To start the registration process, simply click on the “Register” button positioned at the upper right-hand corner of the webpage.
Step 2: Registration Category
- Choose the “Others” option and click on “Non-residents not holding and not required to have PAN” from the provided list of choices in the drop-down menu.
Step 3: Taxpayer Information
- Fill in the necessary details, including your full name, date of incorporation/birth, tax identification number, and country of residence.
Step 4: Key Person Details
- Furnish the relevant information concerning the key person, which includes their full name, date of birth, tax identification number, and designation.
Step 5: Contact Information
- Provide contact details for the key person and include a secondary email and contact details. Keep in mind that you will receive a one-time password (OTP) on your primary mobile number and email ID.
Step 6: Postal Address
- Enter the company’s postal address.
Step 7: OTP Confirmation
- Enter the One-Time Password (OTP) that you have received on your main email address and primary mobile number.
Step 8: Document Attachments
- Attach the necessary documents, such as the Tax Residency Certificate, as required.
Step 9: Submission
- Once you have completed all the previous steps, submit the Form.
By following the aforesaid instructions, non-residents can effectively submit their Form 10F on the Income Tax Portal. E-filing of Form 10F is crucial for availing of Tax Treaty benefits, and this guide provides a hassle-free process of fulfilment of all the necessary prerequisites.
