Business Standard

An NRI without a PAN? File Form 10F manually till next March for lower TDS

You should check tax residency certificates too: If it has the required details, submit it instead

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The CBDT has issued the latest notification exempting those who don’t have a PAN, and are not required to have one under the provisions of the I-T Act, from the mandatory e-filing of Form 10F till March 31, 2023. | Photo: Shutterstock

Bindisha Sarang Mumbai
The Central Board of Direct Taxes (CBDT) has offered one-time relief to non-resident individuals (NRIs) who don’t have a permanent account number (PAN) by allowing them to file Form 10F manually till March 31, 2023.

The CBDT had issued a notification in July, making it mandatory for non-resident taxpayers to file Form 10F electronically on the income tax (I-T) e-filing portal if they wanted to claim the benefit of lower TDS (Tax Deducted at Source). Income earned by an NRI in India is subject to TDS under the I-T Act, 1961.

Sandeep Bajaj, managing partner, PSL Advocates & Solicitors, says,

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