Income tax notification – Relaxation in online 10F extended to 30.09.2023 for NR claiming benefits of DTAA

Non-residents claiming the benefits of the tax treaty as well as to the resident taxpayers while undertaking foreign remittances, require mandatory furnishing of Form 10F electronically.

On consideration of the practical challenge, Non resident taxpayers who are not having PAN and not required to have PAN as per relevant provisions of the Income-tax Act, were exempted from mandatory electronic filing of Form 10F till 31.03.2023.

In view of the continued practical challenges and to mitigate the genuine hardship, it is further extended to 30.09.2023. Taxpayers may make statutory compliance of filing Form 10F till 30.09.2023 in manual form

[F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/13420 dated 28.03.2023]