Non-residents can submit e-file Form 10F without PAN

Non-residents may electronically submit Income Tax Form 10F without needing a Permanent Account Number if they are not required to have one.

1. 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.
2. 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.