F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/ 13420
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi
New Delhi, 28th Mar 2023
Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in
accordance with the DGIT (Systems) Notification No. 3 0f 2022.
Reference is invited to Notification No. 03/2022 dated 16th July 2022 issued by Directorate of Income Tax
(Systems) New Delhi in exercise of powers conferred under Rule 131(1)/(2) of the Income-tax Rules
mandating, inter alia, furnishing of Form 10F electronically.
2. On consideration of the practical challenge being faced in making compliance as per the above
notification, those non-resident (NR) taxpayers who were not having PAN and not required to have PAN as
per relevant provisions of the Income-tax Act,1961 read with Income-tax Rules, 1962, were exempted from
mandatory electronic filing of Form 10F till 31st March 2023 by the competent authority.
3. In view of the continued practical challenges and to mitigate the genuine hardship being faced by such
category of taxpayers, it has been decided by the competent authority to extend the above mentioned
partial relaxation further till 30th september 2023. For the sake of clarity, it is reiterated that such category
of taxpayers may make statutory compliance of filing Form 10F till 30th September 2023 in manual form as
was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.
(Y K Singh)
DGIT (Systems)-1, CBDT
Copy to:-
1.
PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2.
All Pr. Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst all officers in
their regions/ charges
3. JS(TPL)H &1/Media coordinator and Official Spokesperson of CBDT.
4.
DIT(IT)/pIT(Audit)/DIT(Vig}/ADG(System)1,2,3,4,5/CIT(ITBA), cIT(CPC)-Bangalore, CIT(CPC-TDS)-Ghaziabad
5.
ADG (PR. PP &OL) with a request for advertisement campaign for the Notification.
6.
TPL and ITA Divisions of CBDT
7.
The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "incometaxindia.gov.in" for hosting on the website'.
9
Database cell for uploading on www.irsofficersonline.gov.in and DG System's Corner.
10. 1TBA publisher for uploading on ITBA website
(Dharm Veer Singh)
Addl. DG(Systems)-3, CBDT
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