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Based on relaxation provided by the CBDT, “Non-resident taxpayers who are not having PAN and not required to have a PAN as per relevant provisions of the Income-tax Act, 1961 are exempted from mandatory electronic filing of Form 10F till 31st March 2023 and can provide Form 10F manually.”

Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi

New Delhi, 12th Dec 2022

Partial relaxation with respect to electronic submission of Form lOF by select category of  taxpayers in accordance w ith the DGIT (Systems) Notification No. 3 Of 2022.  

Reference is invited to Notification No. 03/2022 dated 16th July 2022 issued by Directorate of Income  Tax (Systems) New Delhi in exercise of powers conferred under Rule 131(1)/(2) of the Income–tax  Rules mandating, inter alia, furnishing of Form 10F electronically.  

2. On consideration of the practical challenge being faced by non-resident (NR) taxpayers not having  PAN in making compliance as per the above notification, and with a view to mitigate genuine hardship  to such taxpayers, it has been decided by the Competent Authority that such category of Non resident taxpayers who are not having PAN and not required to have PAN as per relevant provisions  of the Income-tax Act,1961 read with Income-tax Rules, 1962, are exempted from mandatory  electronic fil ing of Form lOF till 31′t March 2023. For the sake of clarity, it is reiterated that such  ca tegory of taxpayers may make statutory compliance of filing Form 10F till 31’t March 2023 in  manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022. 

Copy to:- 

  1. PPS to the Cha irman and Members, CBDT, North Block, New Delhi
  2. All Pro Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst  all officers in their regions / charges.
  3. JS(TPL)-I &II/Media coordinator and Official Spokesperson of CBDT. 
  4.  DIT(IT)/DIT(Audit)/DIT(Vig)/ ADG(System) 1,2,3 ,4,5/CIT(ITBA), CIT( CPC)-Ba nga lore, CIT( CPC-TDS)- Ghaziabad
  5. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification. 
  6.  TPL and ITA Divisions of CBDT
  7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
  8.  Web Manager, “incometaxindia.gov.in” for hosting on the ‘website’.
  9. Database cell for uploading on www.irsofficersonline.gov.in and DG System’s Corner.
  10. ITBA publisher for uploading on ITBA website.