Categories: NRI

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.
Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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