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Non-residents can file form 10F without Indian PAN now

Non-residents without a Permanent Account Number (PAN) can now electronically file Form 10F that is required along with a tax residency certificate to avail of benefits of the tax treaty. The Central Board of Direct Taxes has enabled non-residents who do not have a PAN to e-file Form 10F on the income tax portal by creating an account without the requirement of first obtaining a PAN. A new option of ‘Non-Residents not holding and not required to have PAN’ is now available on the income tax portal’s registration tab although there is no official notification on this. Form 10F is a self-declaration required to be submitted by non-resident taxpayers as a covering of Tax Residency Certificate. This move is followed by the mandatory filing of form 10F from October 1, 2023 since the relaxation to keep filing it manually by the non-residents who do not have PAN was until September 2023 only.