{"id":25521,"date":"2023-10-13T19:38:27","date_gmt":"2023-10-13T14:08:27","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=25521"},"modified":"2026-01-26T15:17:36","modified_gmt":"2026-01-26T09:47:36","slug":"non-residents-can-submit-e-file-form-10f-without-pan","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/","title":{"rendered":"Non-residents can submit e-file Form 10F without PAN"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d40c9621fe9\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d40c9621fe9\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/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\" title=\"Non-residents may electronically submit Income Tax Form 10F without needing a Permanent Account Number if they are not required to have one.\">Non-residents may electronically submit Income Tax Form 10F without needing a Permanent Account Number if they are not required to have one.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#What_is_Consequences_in_case_PAN_becomes_Inoperative_due_to_Non_Linking_of_PAN-Aadhaar\" title=\"What is Consequences in case PAN becomes Inoperative due to Non Linking of PAN-Aadhaar?\">What is Consequences in case PAN becomes Inoperative due to Non Linking of PAN-Aadhaar?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#Inoperative_Permanent_Account_Number\" title=\"Inoperative Permanent Account Number: \">Inoperative Permanent Account Number: <\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#Why_Non-Residents_Must_Now_Treat_Tax_Reconciliation_as_Asset_Protection\" title=\"Why Non-Residents Must Now Treat Tax Reconciliation as Asset Protection\">Why Non-Residents Must Now Treat Tax Reconciliation as Asset Protection<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#Introduction\" title=\"Introduction\">Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#Clause_422_What_It_Really_Does\" title=\"Clause 422: What It Really Does\">Clause 422: What It Really Does<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#Scope_of_Applicability\" title=\"Scope of Applicability\">Scope of Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/non-residents-can-submit-e-file-form-10f-without-pan\/#Practical_Advisory_for_Non-Residents\" title=\"Practical Advisory for Non-Residents\">Practical Advisory for Non-Residents<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25522\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/images-3.jpeg\" alt=\"Form 10F\" width=\"1069\" height=\"562\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/images-3.jpeg 310w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/images-3-300x158.jpeg 300w\" sizes=\"(max-width: 1069px) 100vw, 1069px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Non-residents_may_electronically_submit_Income_Tax_Form_10F_without_needing_a_Permanent_Account_Number_if_they_are_not_required_to_have_one\"><\/span><span style=\"color: #000080;\">Non-residents may electronically submit Income Tax Form 10F without needing a Permanent Account Number if they are not required to have one.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>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.<\/li>\n<li>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:<\/li>\n<\/ol>\n<ul>\n<li>Non-resident can select on the \u2018Register\u2018 option on Income Tax e-filing portal.<\/li>\n<li>Under \u2018others\u2019 category, there is an option to choose\u00a0\u2018non-residents not having a Permanent Account Number &amp; not needed to have a Permanent Account Number\u2018.<\/li>\n<li>Certain basic details will need to be entered, like date of incorporation, status, name, country of residence, &amp; Tax Identification No.<\/li>\n<li>Non-resident will then have to provide the details of the key person, i.e., date of birth, name etc.<\/li>\n<li>The next step is to provide contact details, i.e., mobile No &amp; E-mail address which will be verified via an one-time password.<\/li>\n<li>Lastly, Non-resident will need to upload certain documents like its Tax residency certificate, address proof, identification proof, and any other document if required.<\/li>\n<li>Finally,\u00a0when registration is complete, NRI or Foreign residence must digitally sign the form using Digital Signature Certificate.<\/li>\n<\/ul>\n<p>3.The previously mentioned window is only available to &#8220;non-residents not having a Permanent Account Number and not required to have a Permanent Account Number,&#8221; it should be emphasised.<\/p>\n<p>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.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Consequences_in_case_PAN_becomes_Inoperative_due_to_Non_Linking_of_PAN-Aadhaar\"><\/span><span style=\"color: #000080;\"><strong>What is Consequences in case PAN becomes Inoperative due to Non Linking of PAN-Aadhaar?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25548\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/Consequences-if-PAN-becomes-Inoperative-due-to-Non-Linking-of-PAN-Aadhaar.jpg\" alt=\"consequences in case PAN becomes Inoperative due to Non Linking of PAN-Aadhaar\" width=\"921\" height=\"432\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/Consequences-if-PAN-becomes-Inoperative-due-to-Non-Linking-of-PAN-Aadhaar.jpg 855w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/Consequences-if-PAN-becomes-Inoperative-due-to-Non-Linking-of-PAN-Aadhaar-300x141.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/Consequences-if-PAN-becomes-Inoperative-due-to-Non-Linking-of-PAN-Aadhaar-768x360.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/10\/Consequences-if-PAN-becomes-Inoperative-due-to-Non-Linking-of-PAN-Aadhaar-800x375.jpg 800w\" sizes=\"(max-width: 921px) 100vw, 921px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Inoperative_Permanent_Account_Number\"><\/span><span style=\"color: #000080;\"><strong>Inoperative Permanent Account Number: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Permanent Account Numbers of NRIs who applied for Permanent Account Numbers under resident status &amp; have not updated\/corrected their residential status &amp; have not submitted income tax returns in any of the last 3 FY have been deemed inoperative Permanent Account Numbers.<\/li>\n<\/ul>\n<h2 data-start=\"189\" data-end=\"267\"><span class=\"ez-toc-section\" id=\"Why_Non-Residents_Must_Now_Treat_Tax_Reconciliation_as_Asset_Protection\"><\/span><span style=\"color: #000080;\"><strong data-start=\"192\" data-end=\"267\">Why Non-Residents Must Now Treat Tax Reconciliation as Asset Protection<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"269\" data-end=\"289\"><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><span style=\"color: #000080;\"><strong data-start=\"273\" data-end=\"289\">Introduction<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"290\" data-end=\"478\">Clause 422 of the Income-tax Bill, 2025, expressly empowers the tax authorities to recover outstanding tax demands from any assets of a non-resident located in India. This includes bank accounts, rental income and receivables, securities, and immovable property.<\/p>\n<p data-start=\"571\" data-end=\"811\">While Clause 422 is technically a re-codification of Section 173 of the Income-tax Act, 1961, its placement, language, and emphasis in the new act have brought renewed focus on the exposure of NRI assets to tax recovery proceedings.\u00a0 The law has not changed dramatically, but the risk landscape has.<\/p>\n<h3 data-start=\"890\" data-end=\"928\"><span class=\"ez-toc-section\" id=\"Clause_422_What_It_Really_Does\"><\/span><span style=\"color: #000080;\"><strong data-start=\"893\" data-end=\"928\">Clause 422: What It Really Does<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3 data-start=\"930\" data-end=\"963\"><span class=\"ez-toc-section\" id=\"Scope_of_Applicability\"><\/span><span style=\"color: #000080;\"><strong data-start=\"934\" data-end=\"963\">Scope of Applicability<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li data-start=\"964\" data-end=\"1013\">Clause 422 applies to non-residents who have income accruing or arising in India, or Income deemed to accrue or arise in India. Physical presence is irrelevant. Asset presence is enough.<\/li>\n<li data-start=\"1174\" data-end=\"1203\"><strong data-start=\"1178\" data-end=\"1203\"><span style=\"color: #000080;\">Recovery Mechanism:<\/span> <\/strong><span style=\"font-size: 16px;\">The tax department may recover tax arrears by attaching <\/span><span style=\"font-size: 16px;\">any asset of the non-resident<\/span><span style=\"font-size: 16px;\"> situated in India &amp; proceeding against assets that <\/span><span style=\"font-size: 16px;\">may come into India in the future.\u00a0 <\/span><span style=\"font-size: 16px;\">This includes Bank balances (NRO\/other accounts), Rent receivables, sale proceeds of property &amp; securities, and other movable assets<\/span><\/li>\n<li data-start=\"1545\" data-end=\"1594\"><strong data-start=\"1549\" data-end=\"1594\"><span style=\"color: #000080;\">\u201cAny Asset\u201d: A Deliberately Broad Net:<\/span> <\/strong><span style=\"font-size: 16px;\">The phrase <\/span><span style=\"font-size: 16px;\">\u201cany assets\u201d<\/span><span style=\"font-size: 16px;\"> is intentionally expansive and covers movable and immovable property, tangible and intangible assets, and present and future inflows. <\/span><span style=\"font-size: 16px;\">There is <\/span><span style=\"font-size: 16px;\">no statutory prioritisation or ring-fencing<\/span><span style=\"font-size: 16px;\">.<\/span><\/li>\n<li data-start=\"1764\" data-end=\"1821\"><span style=\"color: #000080;\"><strong>The Real Concern:<\/strong> <\/span>Procedural Asymmetry:\u00a0What makes Clause 422 particularly sensitive for non-residents is not its existence but its procedural silence. No minimum demand threshold is prescribed. No express cooling-off period before recovery, no distinction between substantive tax evasion and clerical mismatches.\u00a0 In practice, this means even small mismatches in TDS, AIS, or reporting can mature into enforceable demands capable of triggering asset attachment.<\/li>\n<li data-start=\"2332\" data-end=\"2385\"><span style=\"color: #000080;\"><strong>Why Tax Reconciliation Is Now Asset Protection:<\/strong><\/span> For non-residents, tax compliance is no longer just about avoiding penalties or claiming refunds. It is about protecting Indian-based assets from enforcement risk.<\/li>\n<\/ul>\n<h3 data-start=\"2571\" data-end=\"2614\"><span class=\"ez-toc-section\" id=\"Practical_Advisory_for_Non-Residents\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2574\" data-end=\"2614\">Practical Advisory for Non-Residents<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000080;\"><strong>Continuous Reconciliation Is Non-Negotiable :<\/strong><\/span> Periodic reconciliation of Form 26AS, AIS, and TIS is essential.\u00a0 Continuous reconciliation ensures TDS credits are correctly reflected, income is properly classified, &amp; no silent or unattended demand exists. Dormant demands are the most dangerous ones.<\/li>\n<li data-start=\"2928\" data-end=\"2979\"><strong data-start=\"2932\" data-end=\"2979\"><span style=\"color: #000080;\">DTAA Documentation Is a Defensive Shield:<\/span>\u00a0<\/strong>Maintain complete and updated treaty documentation, Tax Residency Certificate (TRC), Form 10F &amp; correct treaty article application. Proper DTAA compliance Prevents excess TDS, Reduces refund-driven mismatches &amp; Avoids system-generated demands that later escalate into recovery actions<\/li>\n<li data-start=\"3298\" data-end=\"3321\"><span style=\"color: #000080;\"><strong data-start=\"3301\" data-end=\"3321\">The Larger Shift: <\/strong><\/span>Clause 422 reflects a broader enforcement philosophy under the new law. Tax recovery is no longer an end-stage consequence. It is an active, asset-centric process. For non-residents, compliance lapses translate directly into asset risk.<\/li>\n<\/ul>\n<p data-start=\"3596\" data-end=\"3689\">The Income-tax Bill, 2025, does not merely restate recovery powers. It repositions them. For NRIs and other non-residents, tax reconciliation is no longer an accounting hygiene exercise, and it is a front-line asset protection strategy.\u00a0 Ignore mismatches, and your assets, not just your returns, are at stake.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9909],"tags":[10104,9927],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25521"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=25521"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25521\/revisions"}],"predecessor-version":[{"id":25524,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25521\/revisions\/25524"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=25521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=25521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=25521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}