CBDT Exempts NRIs Without PAN From E-filing Form 10F Upto March 2023

The Central Board of Direct Taxes (CBDT) has exempted non-resident Indians (NRIs) without permanent account numbers (PANs) from e-filing Form 10F up to March 2023.

The notification No. 03/2022, dated July 16, 2022, issued by the Directorate of Income Tax (Systems), New Delhi, mandated the furnishing of Form 10F electronically.

"On consideration of the practical challenge being faced by non-resident (NR) taxpayers not having PAN in making compliance as per the notification, and with a view to mitigate genuine hardship to taxpayers, it has been decided by the Competent Authority that the 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 filing of Form 10 F till 31 March 2023," the notification read.

The NRI taxpayers may make statutory compliance by filing Form 10F until March 31, 2023, in manual form, as was being done prior to the issuance of DGIT (Systems) Notification No. 3 of 2022.

Notification No.: F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227

Date: 12.12.2022

Click Here To Read Notification