/ DTAA

What are documents Required for Filing Form 10F?

E-filing-of-form-10F

Comprehensive Overview Form 10F Filing 

  • Form 10F is a critical document for non-resident taxpayers in India seeking to avail benefits under the Double Taxation Avoidance Agreement. Below is a detailed breakdown of its purpose, eligibility criteria, required documents, and filing requirements.
  • Income Tax Form 10F is an essential document for non-resident taxpayers aiming to benefit from India’s Double Taxation Avoidance Agreement provisions. It ensures that all necessary information is available to the Indian tax authorities to prevent double taxation and facilitate appropriate tax exemptions and deductions. Recent changes by the CBDT have streamlined the filing process, making it more accessible for NRIs without a permanent account number to comply with Indian tax regulations seamlessly.

  1. Purpose of Form 10F

  • Claiming Double Taxation Avoidance Agreement Benefits: Form 10F serves as a self-declaration that NR taxpayers submit to claim relief from double taxation under the Double Taxation Avoidance Agreement provisions between India and their country of residence.
  • Supplementing the Tax Residency Certificate: While the TRC provides essential details about the taxpayer’s residency status, it might sometimes lack specific information required by Indian tax authorities. In such cases, Form 10F is necessary to furnish the missing details.
  • Enabling Tax Exemptions and Deductions: By submitting Form 10F, NRIs can claim various tax exemptions and deductions on their income earned in India, thereby reducing their overall tax liability.
  • Avoiding Higher TDS Rates: Filing Form 10F allows NRIs to avoid the higher Tax Deducted at Source (TDS) rates that apply when a permanent account number is not furnished. This is particularly beneficial as income earned in India by NRIs is subject to TDS.

  1. Eligibility Criteria for Form 10F

  • Applicable to All Double Taxation Avoidance Agreement Beneficiaries: Any individual or entity wishing to avail Double Taxation Avoidance Agreement benefits must file Form 10F along with a TRC from their country of residence.
  • Mandatory for NRIs with Incomplete TRC Details: If the TRC does not contain all the necessary information—such as the taxpayer’s name, foreign address, Tax Identification Number, or taxpayer status—then filing Form 10F becomes mandatory.
  • Exemption Scenarios: NRIs who already have a PAN and whose TRC contains all required details may not need to file Form 10F separately. However, those without a PAN or with incomplete TRC information must comply.

  1. Documents Required for Filing Form 10F

Tax Residency Certificate

To successfully file Form 10F, the following documents are typically required:

    • PAN Card: While previously mandatory, recent updates allow non-residents without a permanent account number to file electronically.
    • Proof of Residential Address in Country of Residence: This verifies the taxpayer’s domicile outside India.
    • Duration of Residential Status as Stated in the TRC: Details the period for which the taxpayer is considered a resident in their home country.
    • Taxpayer Status: Specifies whether the taxpayer is an individual, company, firm, trust, etc.
    • Proof of Nationality (for Individuals) or Territory of Incorporation/Registration (for Companies and Firms):
      Establishes the legal standing and origin of the taxpayer.
    • TIN or Any Other Unique Tax Identification Number in Country of Residence: Essential for cross-verification with the TRC.
    • Digital Signature Certificate: Used to authenticate and secure the information provided in Form 10F.

  1. Filing Requirements: Online Submission and permanent account number Necessity

Previously:

    • Mandatory Online Filing with permanent account number: NRIs, including Non-Resident Indians, without a permanent account number were required to file Form 10F online. This necessitated obtaining a PAN, as the Income Tax Portal did not offer login options without it.
    • One-Time Relief by Central Board of Direct Taxes: The Central Board of Direct Taxes provided a one-time concession allowing taxpayers without a permanent account number to manually file Form 10F by 31st March 2023. This deadline was later extended to September 2023.

Current Situation:

    • Permanent Account Number Free Electronic Filing: With the partial exemption period concluding, the Income Tax Department has introduced a new functionality on the Income Tax Portal. This allows non-residents who do not hold and are not required to have a PAN to register and file Form 10F electronically.
    • Registration Process Without Permanent Account Number:
      Non-residents can now register on the Income Tax Portal without a PAN by providing the following information:

      • Basic Details: Name, Date of incorporation (for companies/organizations), Tax Identification Number, Country of residence
      • Key Person Details: Name, Date of birth, Tax Identification Number, Designation, Contact Details: – Primary and secondary mobile numbers, Email IDs, Postal address
      • Attachments: ID proof, Address proof, Copy of the Tax Residency Certificate (Note: The ID and address proofs must be valid documents from the taxpayer’s country of residence.)
    • Post-Registration Steps:
      Upon successful verification, the taxpayer receives a user ID via email. This ID is used to log in to the Income Tax Portal, submit the TRC, and upload Form 10F electronically after verifying it through OTPs.

How to File Form 10F Online

Form 10F is essential for non-resident taxpayers in India to claim benefits under the Double Taxation Avoidance Agreement. Filing this form correctly ensures that you can avail of tax exemptions and deductions, and avoid higher Tax Deducted at Source rates. Below is a step-by-step guide to help you file Form 10F online through the Income Tax e-Filing Portal.

Step-by-Step Guide to File Form 10F Online

Prerequisites for filling of Form 10F Online:

  • Tax Residency Certificate : Ensure you have a valid TRC from your country of residence.
  • PAN Card: While recent updates allow filing without a PAN, having one simplifies the process.
  • Digital Signature Certificate (Optional): For secure authentication (if applicable).

Step 1: Access the Income Tax e-Filing Portal

  1. Visit the Official Portal: Navigate to the Income Tax e-Filing Portal.
  2. Log In or Register:
    • Existing Users: Enter your PAN and password to log in.
    • New Users: Click on “Register Yourself” and follow the registration process using your PAN or the newly introduced user ID (for those without a PAN).

Step 2: Navigate to the Form Filing Section

  1. Dashboard Access: Once logged in, you’ll land on the dashboard.
  2. Go to ‘e-File’ Menu: On the top navigation bar, hover over “e-File”.
  3. Select ‘Income Tax Forms’: From the dropdown, click on “Income Tax Forms”.

Step 3: Initiate Form Filing

  1. Click ‘File Income Tax Forms’: This option will redirect you to the form selection page.
  2. Select the Appropriate Tab: Choose the “Person not dependent on any source of income” tab (typically the third tab).

Step 4: Choose Form 10F

  1. Locate Form 10F: Scroll to the last column on the page where Form 10F is listed.
  2. Click ‘File Now’: This will initiate the filing process for Form 10F.

Step 5: Provide Basic Details

  1. Enter PAN and Assessment Year:
    • PAN: Input your Permanent Account Number (if available).
    • Assessment Year: Select the relevant year from the dropdown menu.
  2. Click ‘Continue’: Proceed to the next step.

Step 6: Follow Instructions and Start Filling the Form

  1. Review Instructions: Carefully read through the provided guidelines.
  2. Click ‘Let’s Get Started’: Begin entering the necessary information.

Step 7: Fill in Required Information

  1. Personal and Tax Details:
    • Name: Enter your full name.
    • Father’s Name: Provide your father’s name (if applicable).
    • Section: Indicate whether you’re filing under Section 90 or 90A of the Income Tax Act.
    • Country of Registration/Residence: Specify your country of residence.
    • Tax Identification Number : Input your TIN from your country of residence.
  2. Residential Status:
    • Duration of Residential Status: Mention the period for which you qualify as a resident in your home country.

Step 8: Specify Address and Other Details

  1. Foreign Address: Provide your complete residential address outside India.
  2. Taxpayer Status: Indicate whether you are an individual, company, firm, trust, etc.

Step 9: Attach Required Documents

  1. Upload Tax Residency Certificate : Attach a clear copy of your TRC.
  2. Additional Documents (if required):
    • Proof of Identity: Such as a passport or national ID.
    • Proof of Address: Utility bills, bank statements, etc.
  3. Digital Signature (Optional): If you possess a Digital Signature Certificate, you can use it to authenticate the form.

Step 10: Review and Verify

  1. Preview the Form: Click on “Preview” to review all the entered details for accuracy.
  2. Make Corrections: If any information is incorrect, navigate back to amend it.

Step 11: Submit the Form

  1. Final Submission: Once satisfied with the details, click on “Submit”.
  2. Verification:
    • Digital Signature: If used, apply your digital signature.
    • Electronic Verification Code (EVC): Alternatively, verify using an OTP sent to your registered email or mobile number.
  3. Confirmation: Upon successful submission, you will receive a confirmation message and a reference number for future tracking.

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