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.
Indian Income Tax will not send OTP to foreign mobile phone numbers. It is an Indian way of doing “gotcha” and “you are screwed.”
OTP Send to Indian mobile number only which is linked to Aadhaar number.
Please advise on the format of a Kenyan number. I can’t receive an OTP in all the formats that I have tried.
Thanks,
Sharon.
Cannot get the otp on foreign mobile number what can be done.
We do not have Indian number.
I am not receiving OTP, what should I do? I am using a foreign mobile number as primary contact number.
OTP generate on mobile number which is linked with Aadhaar number.
What is Aadhaar number? This instruction is for Companies with no PAN, how companies without PAN and indian mobile number link to Aadhaar number
“Aadhar number is 12-digit unique identification number issued to Indian residents by the Unique Identification Authority of India (UIDAI).
Companies without a PAN cannot directly link to Aadhaar. They should apply for a PAN through the Income Tax Department.”
who is the key person