The Income-tax Department, vide issuance of a notification dated 12thDecember, 2022, has provided a partial relaxation with respect to the furnishing of Form 10F electronically by selected category of taxpayers. It is in reference to the notification issued on 16thJuly, 2022, wherein the Department mandated electronic filing of Form 10F to avail relief under the applicable tax treaties. The said notification led to practical challenges on the part of non-resident taxpayers who had to obtain PAN only for the purpose of filing Form 10F online.

1. The Income-tax Department, vide issuance of a notification dated 12thDecember, 2022, has
provided a partial relaxation with respect to the furnishing of Form 10F electronically by
selected category of taxpayers. It is in reference to the notification issued on 16thJuly, 2022,
wherein the Department mandated electronic filing of Form 10F to avail relief under the
applicable tax treaties. The said notification led to practical challenges on the part of non-
resident taxpayers who had to obtain PAN only for the purpose of filing Form 10F online.
Considering such challenges, the Government, through its recent notification, has decided
that such non-resident taxpayers who are not having PAN and are otherwise not required to
obtain PAN as per the relevant Income-tax provisions are exempted from mandatory
electronic filing of Form 10F till 31stMarch, 2023. It is reiterated in the Notification that such
taxpayers shall file Form 10F till 31stMarch, 2023 in manual form as was being done before
the issuance of the Notification mandating e-filing of the Form.
For reference purposes, readthe article, ‘Mandatory E-Filing of Form 10F – A Challenge for
Non-Resident Assessees’, published earlier on our website.
Source:https://www.prlog.org/12947288-filing-of-form-10f-relaxed-for-certain-non-
resident-taxpayer.html