Non-residents can submit e-file Form 10F without PAN
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Non-residents may electronically submit Income Tax Form 10F without needing a Permanent Account Number if they are not required to have one.
- The CBDT required electronic filing of Form 10F in a notification dated July 16, 2022. From October 1st, 2023, non-residents who did not have a permanent account number or were exempt from having one were required to submit Form 10F electronically. Permanent Account Number was necessary for non-residents to register on the Income Tax Portal in order to submit Income Tax Form 10F electronically, as this registration was not possible without it.
- The Central Board of Direct Taxes has made it possible to file Income Tax Form 10F without obtaining a Permanent Account Number in order to assist those non-residents who are exempt from the requirement to obtain one in India. Following is the procedure:
- Non-resident can select on the ‘Register‘ option on Income Tax e-filing portal.
- Under ‘others’ category, there is an option to choose ‘non-residents not having a Permanent Account Number & not needed to have a Permanent Account Number‘.
- Certain basic details will need to be entered, like date of incorporation, status, name, country of residence, & Tax Identification No.
- Non-resident will then have to provide the details of the key person, i.e., date of birth, name etc.
- The next step is to provide contact details, i.e., mobile No & E-mail address which will be verified via an one-time password.
- Lastly, Non-resident will need to upload certain documents like its Tax residency certificate, address proof, identification proof, and any other document if required.
- Finally, when registration is complete, NRI or Foreign residence must digitally sign the form using Digital Signature Certificate.
3.The previously mentioned window is only available to “non-residents not having a Permanent Account Number and not required to have a Permanent Account Number,” it should be emphasised.
Therefore, non-residents who choose to register must carefully assess their situation and make sure they are not obliged to obtain a Permanent Account Number.
What is Consequences in case PAN becomes Inoperative due to Non Linking of PAN-Aadhaar?
Inoperative Permanent Account Number:
- Permanent Account Number of NRIs who applied for Permanent Account Number under resident status & have not updated/ corrected their residential status & have not submitted income tax return in any of the last 3 FY have been deemed inoperative Permanent Account Number.