Form 10F for Non-Residents Companies doing business with India

Introduction

Form 10F is a self-declaration form submitted by Non-Resident (NR) individuals or entities who receive income from India. This main idea behind is to make sure the same income doesn’t get taxed twice in India and again where the person based on.

India has Double Tax Avoidance Agreement (DTAA) with countries like USA, UK, Germany, Spain, Australia, China and Mauritius. With the 10F form, a Tax Residency Certificate is required to get the benefits under these agreements.
 

Development in Form 10F Compliance

Old Procedure

Earlier, NR had to submit a signed physical copy of Form 10F along with Tax Residency Certificate to claim DTAA benefits.

July 2022 Update

In July 2022, the Central Board of Direct Taxes (CBDT) introduced a mandate requiring Form 10F to be filed electronically through the income tax portal and also change in procedural requirements such as registration on the portal, possession of a Permanent Account Number (PAN) and Digital Signature Certificate issued in India.

Temporary Relaxation

In March 2023, CBTD acknowledged the challenges faced by NR who did not possess a PAN. As a temporary measure, it allowed manual submission of a self-certified Form until 30 September 2023

Post-Relaxation Measures

After temporary relaxation, NR don’t need PAN to register on the Income tax Portal.
 

Documents Needed to File Form 10F

To file Form 10F on the Income Tax Portal, the following documents are required:

• Certificate of incorporation or formation (for entities)
• Tax Identification Number (TIN) issued in the home country
• Valid Tax Residency Certificate (TRC)
• Proof of address
• Contact details and ID information of individuals
• Email ID and mobile number
• Digital Signature Certificate (DSC) issued in India (only if applicable – not mandatory for those under the exempt category)
• PAN (only if applicable – not mandatory for those under the exempt category)

 

Purpose and Importance of Form 10F

Form 10F is an important document for Non-Resident. Following are the benefits NR gets by filing Form 10F:

• Claim relief under applicable DTAAs to avoid paying tax on the same income in both countries
• Benefit from reduced tax deduction at source (TDS) rates as prescribed under treaty provisions
• Prevent being classified as a defaulting assessee in India, which could otherwise lead to penalties or complications with remittances
• Support claims for tax exemptions or deductions available under the Indian Income Tax Act
• Use the tax credit in their country of residence, supported by proof of taxes paid in India.

 

Information Required for Filing Form 10F

To complete and submit Form 10F, the following information is generally required:

• Name and contact details
• Permanent address and address in the country of residence
• Identification proof (for individuals) or incorporation details (for entities)
• Tax Residency Certificate (TRC) from the foreign country
• Tax Identification Number (TIN) issued abroad
• Digital Signature Certificate (DSC) (only if applicable — not mandatory for those under the exempt category)
• PAN (only if applicable — not mandatory for those under the exempt category)

Note: As per the latest updates, PAN is not mandatory for filing Form 10F online, provided the applicant qualifies for exemption.
 
 

Procedure for Filing Form 10F Electronically

Form 10F now needs to be submitted online through the official income tax e-filing portal. Below is a step-by-step overview of the process. The steps include:

• Log in to the Income Tax e-filing portal using your registered credentials
• Navigate to the ‘e-File’ tab and select ‘Income Tax Forms’, then click on ‘File Income Tax Forms’
• Under form categories, select:

• From the list of available forms, choose Form 10F – Double Taxation Relief and click on ‘File Now’
• Select the appropriate assessment year
• Fill in the required details, upload the Tax Residency Certificate (TRC), and verify using a Digital Signature Certificate (DSC).
• Review all the information and submit the form

 

Conclusion

Form 10F is an important document for non-resident taxpayers who want to claim benefits under India’s tax treaties and after tax systemin has shift to online filing, the process has become easier and organised. These changes are aimed at improving transparency and making compliance smoother. That said, it’s essential for non-residents to stay updated on the latest requirements and timelines to avoid unnecessary delays, higher tax deductions or challenges in receiving payments from India.