info@eaccountaxmanager.in 
7426858888
TDS on Benefit or Perquisite in Respect of Business or Profession (Section 194R) [As per Circular No. 12 of 2022]Need to Introduce …
Do you earn income from India while living in another country? You might be able to pay less tax under a Double Taxation Avoidance Agreement (DTAA). This agreement ensures your income isn’t taxed twice—once in India and again in your home country.
To claim this benefit, you need an important document: Form 10F. Let’s understand its purpose, who needs it, and how to file it online.
TDS on Benefit or Perquisite in Respect of Business or Profession (Section 194R) [As per Circular No. 12 of 2022]Need to Introduce …
Section 194O: TDS on E-Commerce Transactions – Applicability, Exemptions & Circular Updates With the rise of e-commerce platforms like Flipkart, Meesho, and …
Section 43B(h) – Sum Payable to MSE Tax Impact on Payment to MSE [Amendment in Section 43B(h)]Income of Business and ProfessionObjective: To …
Income Tax Penalties & Prosecutions | List of Income Tax Sections Navigating India’s income tax laws is crucial for individuals and businesses …
Taxability of Gift Under Income Tax Act 1961 Gift tax in India applies to individuals receiving gifts in cash, property, or specified …
E-Filing of Income Tax Returns (ITR) Filing your income tax return is an essential responsibility for every taxpayer. It not only ensures …
Form 10F is a tax form used by people who live outside India but earn income from India. If you want to avoid paying tax twice on the same income (once in India and once in your home country), you can claim benefits under DTAA (Double Taxation Avoidance Agreement).
But here’s the catch: To get this benefit, you need a Tax Residency Certificate (TRC) from your home country. If your TRC is missing some important details, you must submit Form 10F to complete the information.
✅ NR Taxpayer – Someone who does not live in India but earns income from India.
✅ DTAA (Double Taxation Avoidance Agreement) – A tax treaty between India and other countries that prevents you from being taxed twice on the same income.
✅ TRC (Tax Residency Certificate) – A document from your home country confirming that you are a tax resident there. You must submit a TRC to get DTAA benefits.
If your TRC is missing key details like:
✔ Your full name
✔ Foreign address
✔ Taxpayer Identification Number (TIN)
✔ Your tax status
Then, you must submit Form 10F online to fill in the missing details.
✔ Avoids double taxation on your income earned in India.
✔ Allows you to claim tax exemptions and deductions as per DTAA.
✔ Ensures that your tax documents are complete and valid.
Simply put, if your TRC isn’t complete, Form 10F is the missing puzzle piece that helps you get tax relief.
If you’re an NRI (Non-Resident Indian) or a foreign company earning income in India, you can avoid double taxation by claiming benefits under the Double Taxation Avoidance Agreement (DTAA). To do this, you must submit:
✅ Form 10F (a self-declaration form)
✅ Tax Residency Certificate (TRC) from your country
🔹 Mandatory for NRIs – If your TRC is missing certain details, you must file Form 10F to complete the requirements.
🔹 Avoid Higher TDS (Tax Deducted at Source) – If you don’t submit this form, your income in India may be taxed at a higher rate.
🔹 No PAN? No Problem! – Earlier, NRIs needed a PAN card to file Form 10F online. But now, the Income Tax Department allows non-residents to register on the tax portal without a PAN and file the form electronically.
Previously, NRIs without a PAN could only file Form 10F manually, and deadlines were extended until September 2023. But now, the tax department has introduced a new system where non-residents without a PAN can register and file Form 10F online easily.
Before filing Form 10F, make sure you have the following documents ready:
✅ PAN Card (if available)
✅ Proof of Address in your country of residence
✅ Tax Residency Certificate (TRC) mentioning your residential status and duration
✅ Taxpayer Status (whether you’re an individual, company, trust, or firm)
✅ Proof of Nationality (for individuals) OR Proof of Incorporation/Registration (for companies and firms)
✅ Tax Identification Number (TIN) or any other unique tax number from your home country
✅ Digital Signature Certificate (DSC) to verify and submit the form online
Having these documents handy will ensure a smooth filing process and help you claim tax treaty benefits hassle-free!
Was Form 10F Always Required to Be Filed Online?
Earlier, filing Form 10F online was mandatory for claiming tax treaty benefits. However, this created problems for foreign companies and NRIs without a PAN card, as they couldn’t register on the Income Tax Portal without one.
✅ NRIs & foreign entities can now register on the Income Tax Portal without a PAN.
✅ PAN card is NOT required anymore to file Form 10F online.
✅ NRIs without a PAN can easily register and submit Form 10F electronically by providing basic details.
To register on the Income Tax Portal without a PAN, you need to provide:
📌 Basic details – Name, date of incorporation (for companies), Tax Identification Number (TIN), and country of residence.
📌 Key contact details – Name, date of birth, TIN, and designation of the authorized person.
📌 Communication details – Primary & secondary mobile numbers, email IDs, and postal address.
📌 Attachments –
✔ ID proof & address proof (valid in your country of residence).
✔ Tax Residency Certificate (TRC).
Once your details are verified, you will receive a User ID via email to log in to the Income Tax Portal. After logging in, you can upload Form 10F electronically.
Here’s a simple step-by-step guide to filing Form 10F online:
🔹 Step 1 – Go to the Income Tax e-filing portal and log in using your PAN or User ID. Register if you don’t have an account.
🔹 Step 2 – Click on ‘e-File’ → ‘Income Tax Forms’ from the dashboard.
🔹 Step 3 – Select ‘File Income Tax Forms’.
🔹 Step 4 – Click on the ‘Person not dependent on any source of income’ tab.
🔹 Step 5 – Find Form 10F in the last column and click ‘File Now’.
🔹 Step 6 – Enter your PAN (if available) and choose the assessment year. Click ‘Continue’.
🔹 Step 7 – Read the instructions and click ‘Let’s get started’.
🔹 Step 8 – Fill in the required details, such as name, father’s name, country of residence, TIN, Section 90/90A details, etc.
🔹 Step 9 – Select the validity period of your Tax Residency Certificate (TRC) and your foreign address.
🔹 Step 10 – Attach a scanned copy of your TRC.
🔹 Step 11 – Sign the form using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
🔹 Step 12 – Click on ‘Preview’ to check your details before submitting.
✅ Done! Once submitted, your Form 10F is successfully filed.
Now that filing Form 10F is easier, NRIs and foreign entities can avoid higher TDS deductions and claim tax treaty benefits without any hassle.
Filing Form 10F is important if you want to claim tax benefits under India’s tax treaties with other countries. According to a government notification issued on 16th July 2022, if you don’t submit this form, you will not get the benefits of the DTAA (Double Taxation Avoidance Agreement).
❌ Higher TDS deduction – If you don’t submit Form 10F, your income in India will be taxed at a higher rate.
❌ Tax & legal issues – If you wrongly claim a lower tax rate without filing Form 10F, you may be treated as an assessee in default (someone who hasn’t met tax obligations).
❌ Banking & remittance problems – Many banks and financial institutions require proper tax documents before processing transactions for NRIs.
Earlier, NRIs without a PAN card were allowed to manually file Form 10F (until 31st March 2023), but this option may not be available again. So, if you’re an NRI, it’s best to have a PAN card to ensure a smooth filing process.
A Tax Residency Certificate (TRC) is necessary for anyone who:
✅ Earns income from another country that has a DTAA with India.
✅ Wants to avoid paying tax twice—once in their home country and again in India.
✅ Is a foreign national earning income in India and wants to claim tax benefits.
The TRC acts as proof of which country you are a tax resident of. This helps the Income Tax Department determine where your income should be taxed. Some NRIs may also need to submit their TRC to their host country to avoid taxation issues.
For Indian Residents:
If you are an Indian resident earning income abroad, you need to apply for a TRC through:
📌 Form 10FA – This is the application form for getting a residency certificate under Section 90(5) & Section 90A of the Income Tax Act.
📌 Form 10FB – Once your application is approved, the Income Tax Officer will issue your Tax Residency Certificate (TRC) using this form.
For NRIs & Foreign Residents:
If you are a non-resident earning income in India, you need to follow the procedure in your home country to get a TRC. The rules vary depending on where you live, but the certificate usually remains valid for one financial year.
If you’re an NRI or foreign company earning in India, not filing Form 10F can lead to higher tax deductions, legal issues, and financial hurdles. To avoid problems, make sure you:
✔ Obtain a TRC from your country of residence.
✔ File Form 10F on time (electronically via the Income Tax Portal).
✔ Get a PAN card if you plan to regularly deal with Indian taxation.
Taking care of these steps will help you save money and avoid unnecessary complications!
Filing Form 10F comes with many benefits, especially for Non-Resident Indians (NRIs) and foreign companies earning income in India.
✅ Lower Tax Deduction at Source (TDS) – If you don’t file Form 10F, the Indian government may deduct higher taxes on your income from India (like dividends, interest, or royalties). Filing it ensures you pay only what’s necessary.
✅ Legal Compliance – Filing Form 10F helps you legally claim tax benefits under the Double Taxation Avoidance Agreement (DTAA) between India and your home country.
✅ Faster Tax Refunds & Processing – When you file Form 10F, the Income Tax Department processes your returns more smoothly, helping you avoid delays and unnecessary scrutiny.
Filing Form 10F and obtaining a TRC ensures lower taxes, compliance with Indian tax laws, and smooth remittances for NRIs and foreign businesses. Avoid delays and penalties by staying compliant.
At E Accountax Manager, we simplify tax compliance for NRIs, foreign companies, and businesses. Our experts ensure hassle-free DTAA benefits, lower tax rates, and proper documentation. Get professional guidance and avoid tax complications—trust us for expert tax solutions. Book your appointment today!
✔ You are an NRI earning income in India.
✔ You want to claim DTAA benefits on your Indian income.
✔ Your TRC is missing certain details required under the DTAA.
Form 10F vs. Tax Residency Certificate (TRC)Parameter | Tax Residency Certificate (TRC) | Form 10F
Purpose | Confirmation of a specific country's resident. | Offer details to get DTAA benefits.
Who issues it? | Issued by your home country’s tax authorities. | Self-declared by you.
Contents | Includes your name, address, tax identification number, and residency period. | Includes details of income type, DTAA article claimed, and missing TRC details.
📌 Type of taxpayer (individual, company, etc.)
📌 PAN or Aadhaar number (if available)
📌 Nationality (for individuals) or country of incorporation (for companies)
📌 Tax Identification Number (TIN) in your home country
📌 TRC validity period
📌 Home country address
*Wait after entering details; you’ll be redirected to book an appointment.
CA Jitendra Agarwal, a Chartered Accountant, is an experienced Income Tax Advisor with a proven track record in tax planning and compliance.
What is a Personal CFO and How Does It Work? Are you frustrated with not managing money when you have a lot …
What is a Public Limited Company? If you’re planning to start a big business or want to raise money from the public, …
What is A Private Limited Company? If you’re planning to start a business, you’ve probably heard the term “Private Limited Company.” But …
How to Get Money Lending License? Are you planning to start a money lending business in India? If yes, then getting a …
Microfinance Company: Benefits, Taxation, & its Challenges Microfinance companies play a big role in helping people who can’t easily get services from …
Latest GST Rates in India for Goods & Services Understanding the latest GST rates is essential for businesses and consumers alike. The …
How to Start One Person Company in India? Thinking of starting your own business, but don’t want partners? A One Person Company …
Difference Between Private Limited & Public Limited Company A Private Limited Company is a type of business that’s owned by a small …
Documents Required for Shop Act Registration in Rajasthan If you are running any business — like a shop, office, café, or even …
TDS on Benefit or Perquisite in Respect of Business or Profession (Section 194R) [As per Circular No. 12 of 2022]Need to Introduce …