Emilie Meyer
Foreign companies and individuals without a PAN card in India can now electronically file Form 10F, a form for withholding tax, by registering on the Income Tax Portal as a non-resident not having a PAN and not required to have a PAN. This change was implemented by the Central Board of Direct Taxes (CBDT) in July 2022, initially allowing non-residents without PAN cards to file the form manually by 31 March 2023. The deadline was later extended to September 2023, and the requirement for a PAN card was eventually removed, allowing non-residents to file Form 10F without one.
| Characteristics | Values |
|---|---|
| Who can file without a PAN? | Non-residents, including NRIs and Swiss companies |
| Requirements | Name, date of birth/incorporation, tax identification number, country of residence, contact details, ID proof, address proof, Tax Residency Certificate (TRC), and other documents as required |
| Registration process | Click "Register" on the e-filing portal, select "Others" and choose "Non-residents not holding and not required to have PAN," then fill in the necessary details |
| Deadlines | Starting October 1, 2023, electronic filing is mandatory for treaty benefits; manual filing without PAN was allowed until March 31, 2023, and extended until September 2023 |
| Password needed? | No password is needed for Form 10F submission without a PAN |
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What You'll Learn
No password required for Form 10F submission without PAN
The Central Board of Direct Taxes (CBDT) has made it mandatory to electronically file Form 10F. Initially, non-residents without Permanent Account Number (PAN) cards were given a relaxation, but this grace period has now ended. For FY2023, the CBDT allowed a one-time relief for taxpayers without PAN, allowing them to file the form manually by 31st March 2023. This deadline was extended to September 2023. However, with the partial exemption now over, non-residents without PAN can now register on the Income Tax Portal and electronically file Form 10F without a PAN.
To register, visit the e-filing web portal at https://eportal.incometax.gov.in/ and click on “Register” in the top right corner. Select "Others" and then choose “Non-residents not holding and not required to have PAN” from the dropdown menu. You will then need to fill in your full name, date of birth/incorporation, tax identification number, and country of residence. You will also need to provide key person details, including their name, date of birth, tax identification number, and designation. Additionally, you must provide contact details for the key person, including a secondary email and contact details.
Please note that you will receive a one-time password (OTP) on your primary mobile number and email ID. However, a password is not required for Form 10F submission without a PAN. If someone has left the company, the email and mobile phone for OTP verification can be changed by updating the contact information in the Income Tax portal.
Once you have completed the registration process and received the OTP, you can proceed with submitting Form 10F on the Income Tax Portal. Electronic filing of Form 10F is crucial for claiming Tax Treaty benefits.
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Register on the Income Tax Portal
To register on the Income Tax Portal, you must have a Permanent Account Number (PAN) card. This is a prerequisite for taxpayers registering on the portal. However, non-residents without a PAN card can now register on the portal and file Form 10F electronically.
- Go to the e-Filing portal homepage and click "Register".
- Click "Others" and select the relevant category, such as "Non-residents not holding and not required to have PAN" or "Chartered Accountant".
- Enter your basic details. If registering as a non-resident without a PAN, this includes your full name, date of birth, tax identification number, and country of residence. If registering as a Chartered Accountant, you will need to enter your PAN, name, DOB, membership number, and enrollment date.
- Enter your contact details, including your mobile number and email ID.
- Set a password and a personalized message.
- Click "Proceed to Login" to begin the login process. Your login details will be emailed to your primary email ID.
Please note that registering on the e-Filing Portal will enable you to access and use the various functionalities and tax-related services that the portal offers.
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Provide basic personal information
To file Form 10F without a PAN, you must register on the Income Tax Portal as a "non-resident not holding and not required to have a PAN". This requires providing basic personal information, including:
- Full name
- Date of birth
- Tax identification number
- Country of residence
In the case of companies, the date of birth field may be replaced with a "date of incorporation" field.
In addition to the basic personal information outlined above, you must also provide details of a key contact person. This includes the name, date of birth, email address, and mobile number of the designated contact. This information is verified through a one-time password (OTP). Please note that, at the time of writing, the income tax portal only accepts a foreign mobile number for profile updates, and not for OTP delivery. Therefore, a non-resident will need to provide an Indian mobile number during the registration process.
To summarise, ensure you have the following personal information ready when filing Form 10F without a PAN:
- Your full name
- Your date of birth or date of incorporation
- Your tax identification number
- Your country of residence
- The name, date of birth, email address, and mobile number of a key contact person
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Upload necessary documents
When filing Form 10F without a PAN, it is important to upload the necessary documents to support your application. The exact documents required may vary depending on individual circumstances, but here is a list of the most commonly requested documents:
- Tax Residency Certificate (TRC): This is a crucial document for non-resident taxpayers to avail of the benefits of the tax treaty and avoid double taxation. The TRC must be obtained from your country of residence and contain all the necessary information as per the Double Taxation Avoidance Agreement (DTAA).
- Identification proof: This can include documents such as a passport or any other valid identification document issued by your country of residence.
- Address proof: You may be asked to provide proof of your residential address, such as a recent utility bill or a government-issued document with your address.
- Digital Signature Certificate (DSC): A DSC is required to digitally sign Form 10F. The authorised signatory will need to apply for a PAN and then obtain the DSC.
- Proof of nationality: Individuals are required to provide proof of their nationality, while companies and firms must provide proof of their territory of incorporation or registration.
- Tax Identification Number (TIN): You may be asked to provide your TIN or any other unique tax identification number issued by your country of residence.
It is important to note that these are the most commonly requested documents, but depending on your specific situation, additional documents may be required. Always refer to the official instructions or consult a tax professional to ensure you have all the necessary documentation for a successful Form 10F submission without a PAN.
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Verify contact details
When filing Form 10F, it is crucial to ensure that your contact details are accurate and up-to-date. Here are the steps to verify your contact information:
Email Address
- Review the email address associated with your account. Ensure that it is active and regularly monitored. Send a test email to confirm that you have access to the inbox and can receive messages without issue.
- Consider using an email address that you frequently check to ensure prompt receipt of any important communications or updates regarding your Form 10F filing.
Phone Number
- Double-check the phone number you have provided. Verify that the number is accurate, including the correct country and area codes.
- Send a test text message or make a call to ensure that the number is active and under your possession.
- If you have provided a landline number, ensure that it is connected and functional, allowing you to receive incoming calls.
Mailing Address
- Carefully review your mailing address, including the street name, city, state, and postal code.
- Confirm that the address is current and correctly formatted according to the local postal standards.
- If you have recently moved or plan to move soon, update your address to ensure that any physical mail or correspondence related to your Form 10F filing reaches you without delay.
Secondary Contact Information
- Provide an alternative email address or phone number, if possible. This additional contact method can serve as a backup option for important notifications or communications.
- Ensure that the secondary contact information is also accurate and up-to-date, allowing for reliable communication through multiple channels.
Verify Recipient Information
- Aside from your contact details, it is important to verify the accuracy of the recipient's information. Double-check the email address, phone number, or mailing address where your Form 10F will be sent.
- Cross-reference the recipient's details with any official correspondence or publicly available information to ensure that your filing reaches the intended recipient without mishap.
By meticulously verifying your contact details, you can be confident that all relevant parties can effectively communicate and that your Form 10F filing proceeds smoothly. Accurate contact information ensures timely updates, prompt issue resolution, and efficient processing of your form.
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Frequently asked questions
Form 10F is a form for treaty benefits and withholding tax. It is required for non-residents who do not have a PAN card and need to file their taxes.
To file Form 10F without a PAN, you must register on the Income Tax Portal. You will need to provide basic information, including name, date of birth/incorporation, tax identification number, and country of residence.
To register on the Income Tax Portal, click on the "Register" button on the e-filing portal. Choose the “Others” option and select "Non-residents not holding and not required to have PAN". Then, fill in your details, including name, date of birth/incorporation, tax identification number, and country of residence.
To file Form 10F, you will need to provide ID proof, address proof, and a copy of your Tax Residency Certificate (TRC). Additionally, you may need to provide proof of nationality or territory of incorporation/registration.
