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Form 10F Filling

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Form 10F Filling

Foreign corporations/entities/individuals working for Indian businesses are subject to withholding tax on several payments. Determination of the actual withholding is based upon various factors like the nature of services, the rate of tax provided under the Indian Income-tax Act, 1961 for such services and the tax rate provided under the Double Taxation Avoidance Agreement (DTAA) between India and the country of residence. In several scenarios, the DTAA may provide a lower tax rate or no taxability at all but how can these NRIs or foreign companies claim this benefit?

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Purpose of Form 10F

  • Non-resident individuals including foreign companies have an option to claim relief from double taxation under the DTAA between India and their home country, on income earned in India.
  • In India, non-residents must furnish the Tax Residency Certificate (TRC) along with Form 10F, which needs to be filed online through the Income Tax portal.
  • The TRC serves as the official proof of residency for the Indian Income Tax Authorities. It is mandatory for the non-residents to obtain this certificate from their respective home countries.

By utilizing our expertise, clients will ensure compliance with the requirements of Form 61A thereby effectively managing their reporting obligations and maintaining transparency in their financial transactions.

Filing Requirements:

  • With PAN:
    Electronic filing of Form 10F is mandatory for non-residents holding a PAN. Filing is done through India’s income tax portal: https://www.incometax.gov.in/iec/foportal/
  • Without PAN:
    Non-residents not required to obtain PAN can still e-file Form 10F through the same portal without login credentials, using basic identity and tax residency information.
    Details required:
    • Status of taxpayer (company, individual, etc.)
    • Nationality of the taxpayer
    • Tax identification Number (TIN) of the taxpayer in the country of residence
    • Address of the taxpayer in the country of residence

TRC and period of residency

Assistance In Filing:

Indian payers often mandate submission of Form 10F and TRC before making cross-border payments. Our team of professionals at AKM Global assist non-residents with smooth and compliant filing of Form 10F, helping them secure DTAA benefits seamlessly.

Want to file your Form 10F? Have queries regarding DTAA benefits? Reach out to us now at info@akmglobal.in.

 

Introduction of Form 41 Under the Income-tax Act, 2025: What Non-Residents Need to Know

Form 41, introduced under the Income-tax Act, 2025, has replaced the erstwhile Form 10F as the prescribed self-declaration for non-residents seeking treaty relief in India, and this change is effective from 1 April 2026 for Tax Year 2026-27 onward.

Importantly, a few changes are particularly noteworthy from a practical standpoint: Form 41 requires a communication address in India, which was not required earlier, and it also contains a verification paragraph wherein in case foreign entity have PAN in India. it now requires that the authorised signatory to affirm the correctness of the information and disclose their PAN, a requirement that did not exist in the erstwhile Form 10F. These additions may create genuine implementation concerns for foreign entities whose authorised signatories do not hold an Indian PAN. 

Further, in practical experience, difficulties are often encountered while creating an e-filing account because OTPs are not consistently received on foreign mobile numbers, which suggests that an alternate verification mechanism would be necessary to ensure smooth and effective compliance for non-resident taxpayers. In substance, although Form 41 represents the new compliance standard under the Income-tax Act, 2025, certain process. Contact us now