- The rule will apply to NR taxpayers who don’t have a PAN and are not required to have a PAN as per the Income Tax Act 1961 read with Income Tax Rules 1962.
- Till 31st March 2023, the eligible NR taxpayers can file Form 10F in manual form.
- This exemption was introduced by the CBDT as NR taxpayers without PAN were facing challenges submitting Form 10F electronically.
- In order to avail benefits of the Double Taxation Avoidance Agreement (DTAA), NR taxpayers are required to provide a Tax Residency Certificate (TRC).
- If some relevant information is missing in the TRC, they are required to fill out Form 10F under Section 90(5) of the Income Tax Act 1961.
Question:
Q.1 Recently the CBDT exempted Non-Resident taxpayers from the compulsory electronic filing of Form 10F until?a. March 2023
b. December 2023
c. March 2024
d. December 2024
