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The Central Board of Direct Taxes extends the partial relaxation for specific non-resident taxpayers regarding electronic filing of Form 10F. Non-resident taxpayers who do not have a PAN and are not required to have a PAN may file Form 10F manually until 30th September 2023. The competent authority grants this extension to mitigate genuine hardship and practical challenges in electronic compliance.
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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.
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.
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:-
(Dharm Veer Singh) Addl. DG(Systems)-3, CBDT
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