Navigating cross-border taxation can be complex, especially for non-residents earning income from India. One of the key compliance requirements in such cases is filing India Form 10F, a self-declaration form submitted along with a Tax Residency Certificate (TRC) to claim benefits under the Double Taxation Avoidance Agreement (DTAA).
Recent updates have significantly eased this process, particularly for non-resident individuals or entities who do not hold an Indian Permanent Account Number (PAN). Here’s what you need to know.
What is Form 10F and Why Is It Required?
Form 10F is a statutory form issued under Rule 21AB of the Income Tax Rules, 1962. It serves as a supplementary declaration to the Tax Residency Certificate and includes key information such as:
- Status (individual, company, etc.)
- Nationality or country of incorporation
- Tax Identification Number in the country of residence
- Address in the country of residence
- Period for which the residential status is applicable
This form is essential for non-residents to avail lower or nil tax rates under applicable tax treaties between India and their home countries.
New Relief for Non-Residents Without PAN
Until recently, electronic filing of India Form 10F required a valid Indian PAN. However, many non-residents are not legally obligated to obtain a PAN, especially when tax is already deducted at the treaty rate. Recognizing this issue, the Central Board of Direct Taxes (CBDT) has now enabled non-residents to e-file Form 10F without the need for PAN registration.
Non-residents can now register on the Income Tax e-filing portal using the new option — “Non-Residents not holding and not required to have PAN” — under the registration tab. After successful registration, they can electronically file Form 10F and remain compliant with Indian tax regulations.
This update came into effect after the previous relaxation allowing manual submission expired on September 30, 2023, making e-filing mandatory from October 1, 2023.
Steps to File Form 10F Without PAN
- Visit the Income Tax e-filing portal: Go to incometax.gov.in
- Register as a non-resident without PAN: Select the relevant option during registration.
- Verify your email and mobile number: These are required to activate the account.
- Log in and navigate to Form 10F: Fill out the necessary details as per your TRC.
- Submit the form: After reviewing, file the form electronically.
This streamlined process ensures that tax treaty benefits are not withheld simply due to procedural hurdles.
Expert Assistance for Seamless Compliance
Taxation for non-residents often involves navigating complex rules across jurisdictions. AKM Global, a reputed tax advisory firm, provides end-to-end support in international tax compliance, including assistance with Form 10F filings, TRC preparation, and treaty benefits.
Their expertise ensures that non-resident taxpayers remain compliant while optimizing tax positions under Indian laws.
Conclusion
The ability to file India Form 10F without a PAN is a welcome move that simplifies tax compliance for non-residents. By removing unnecessary procedural barriers, the Indian tax authorities have aligned the compliance process with practical realities of international taxation. Non-residents are advised to stay updated on such regulatory changes and seek professional help when in doubt to avoid any withholding or reporting issues.
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