What is Form 10F: 1. Introduction: Form 10F is a prescribed form under Rule 21AB of the Indian Income Tax Rules. It allows a non-resident (not having a PAN in India) to declare information that is not available in the Tax Residency Certificate (TRC), but which is required to claim DTAA benefits under Section 90 or 90A of the Income Tax Act. 2. Essential for Claiming DTAA Benefits: To avail of reduced TDS rates or exemption under a tax treaty, a non-resident must provide TRC from the foreign country, and Form 10F with specific details, including Status (individual/company, etc.), Nationality or country of incorporation, Tax identification number in the home country, Tax period for which relief is claimed, Declaration of no permanent establishment (PE) in India (where applicable) 3. Mandatory E-Filing: As per CBDT Notification No. 3/2022 and Notification No. 10/2022, Form 10F must be filed electronically on the Income Tax E-Filing Portal using the non-resident’s PAN and digital signature or OTP. The relaxation that allowed non-residents without PAN to submit Form 10F manually in physical form was applicable only till 30th September 2023. 4. Practical consequences: Many non-resident taxpayers are now forced to obtain PAN even for one-time or small payments from India. So, Non-residents who have obtained PAN must: Register on the Income Tax portal. E-verify Form 10F using DSC or OTP. Submit it before receiving income or before withholding by Indian payer. 5. Exception while e-filing Form 10F: The Income‐tax e‑Filing portal has introduced a new registration pathway specifically for “Non‑residents not holding and not required to have PAN.” This enables electronic filing of Form 10F without PAN, using OTP verification.