Now Non-residents without PAN can manually file Form 10F till March 31

The Central Board of Direct Taxes (CBDT) on Tuesday exempted non-resident taxpayers who do not have a permanent account number (PAN) or are not required to have one from mandatory electronic filing of Form 10F till March 31, 2023.

Non-resident taxpayers have to furnish additional documents and information in Form 10F if certain prescribed details are not available in the Tax Residency Certificate to avail tax treaty benefits at the time of withholding of tax.

The board in a notification said such taxpayers may file Form 10F till March 31, 2023, manually.


This will bring some relief to the difficulties faced by non-residents in claiming benefits of the tax treaty as well as to the resident taxpayers while undertaking foreign remittances.

The government had in July mandated furnishing of Form 10F electronically, which required the non-resident to get PAN.