- The Central Board of Direct Taxes (CBDT), vide notification dated 16th July 2022, had mandated electronic filing of Form 10F. Non-residents who were not having PAN and not required to have PAN, were required to file Form 10F electronically from 01st October, 2023. For the purpose of filing Form 10F electronically, the non-residents were required to get themselves registered on the Income Tax Portal and such registration wasn’t possible without the PAN number.
- To benefit those non-residents who are not required to obtain PAN number in India, CBDT has enabled filing of Form 10F without obtaining PAN number. Following is the procedure:
The non-resident can click on the ‘Register‘ option on the e-filing portal
Under the ‘others’ category, there is an option to choose ‘non-residents not having a PAN and not required to have a PAN‘.
Certain basic details will need to be entered, like name, date of incorporation, tax identification number, status, and country of residence.
The non-resident will then have to provide the details of the key person, i.e., name, date of birth, etc.
The next step is to provide contact details, i.e., email address and mobile number, which will be verified through an OTP.
Lastly, the non-resident will need to upload certain documents like its TRC, address proof, identification proof, and any other document if required.
Finally, when registration is complete, the non-residents must digitally sign the form using DSC.
- It should be noted that the above window is only for ‘non-resident not having a PAN and not required to have a PAN‘. Thus, the non-residents opting for this registration need to carefully determine and be sure that they are not required to obtain a PAN.
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