Understanding Form No. 10F: A Guide for Non-Residents (NRIs) Under the Income Tax Act

When non-resident individuals (NRIs) seek to benefit from the Double Taxation Avoidance Agreement (DTAA) in India, they need to provide specific information to the tax authorities. In situations where their Tax Residency Certificate (TRC) does not include all the necessary details, Form No. 10F comes into play.

What is Form No. 10F?

Form No. 10F is a self-declaration form required for non-resident taxpayers who wish to claim DTAA benefits but whose TRC is missing essential information. The form includes details such as:

The taxpayer’s status (individual, company, firm, etc.)
Nationality (for individuals) or the country of incorporation (for entities)
Tax Identification Number (TIN) or other unique identification numbers
Period of residency in the foreign country
Residential address in the country of residence

Form No. 10F is mandated under Rule 21AB of the Income Tax Rules, which outlines specific information to be furnished. Filing this form is required only when the TRC does not already provide these particulars.

Provisions Under Section 90(4)

Under Section 90(4) of the Income Tax Act, a non-resident taxpayer can claim DTAA benefits based on a Tax Residency Certificate issued by the government of the foreign country. However, Rule 21AB clarifies that if any required information is missing in the TRC, the taxpayer must complete Form No. 10F to provide those details.

When Do You Need Form No. 10F?

Form No. 10F is only required when the Tax Residency Certificate lacks certain key details such as the taxpayer’s status, nationality, TIN, period of residency, or address. If the TRC already contains this information, there is no need to file Form 10F.

Documents Required for Filing Form No. 10F

To file Form No. 10F electronically, NRIs must gather the following documents:

PAN (Permanent Account Number)
Proof of residential address in the country of residence
Proof of nationality or proof of incorporation (for companies)
Period of residency (as specified in the TRC)
TIN or other unique tax identification number
Digital Signature Certificate (DSC) for form authentication

Step-by-Step Guide to Filing Form No. 10F Online

The Income Tax Department has made it mandatory to file Form No. 10F electronically. Here’s a step-by-step process:

Log in to the Income Tax Portal: Visit the official income tax portal at Income Tax Portal.
Login: Enter your credentials to access the portal.
Navigate to ‘e-file’: Select ‘Income Tax Forms’ under the e-file tab.
Choose ‘File Income Tax Forms’: Look for the option ‘Person not dependent on any Source of Income’ and click ‘File Now’.
Complete the Form: Enter the required details as per the instructions.
Submit Supporting Documents: Upload your TRC, along with any other required documents.
Finalize the Submission: Authenticate the form using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

Filing Form No. 10F Without a PAN

Previously, NRIs without a PAN could only file Form No. 10F manually. However, recent updates now allow taxpayers to file this form electronically even if they don’t have a PAN. This change simplifies the process for non-residents, as they can now access the income tax portal and complete the form online without needing to obtain a PAN first.

What is the difference between Form No. 10F and a TRC?

Form No. 10F is a self-declaration form, whereas the TRC is an official document issued by a foreign government certifying a taxpayer’s residency status in that country.

Read More: Tax Audit and Filing Deadlines for FY 2023-24

Is a Tax Residency Certificate mandatory for NRIs?

NRIs must submit a TRC to claim DTAA benefits. If the TRC does not provide all the necessary details, filing Form No. 10F becomes mandatory.

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