Form 10F is a self-declaration Form which is required to be submitted as per rule 21AB(1) of the Income tax rules if the TRC (tax residency certificate) submitted by non-resident does not contain all 5 details as required in Rule 21AB.
The 5 details as required in rule 21AB are: Status, Nationality, TIN or any other identification number, Residency & address of the non-resident. Hence, if these 5 details are mentioned in TRC, Form 10F is not required. However, it is recommended to take Form 10F even if these 5 details are mentioned in TRC if the TRC is in a language other than English.
Form 10F is not a substitute to TRC but a supporting document to TRC.
Earlier vide notification CBDT has granted relaxation from online filing of Form 10F till 30.09.2023 to those assessee who do not have PAN and are not required to have PAN. To read notification CLICK ME.
Online filing of Form 10F would require PAN and hence such relaxation was granted and now the relaxation as per above notification has been exhausted hence Income tax department has provided a new option to such non-resident who are not required to have PAN and who does not have PAN to register on e-filing portal by use of their TIN number.
This is a welcome move as getting a PAN would attract various issues and information from Income tax department. Now just by registering on e-filing portal for getting Form 10F is an easy solution for such non-residents.
Non-resident can register using the option of “Others” while registering and choose the option of “Non-Residents not holding and not required to have pan“
While registering Income tax portal might ask details of attach such as Certificate of incorporation, TRC etc. and also a digital signature of authorized person in India. Hence, non-resident could keep such details handy while registering on e-filing portal.
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