Key Points
New Delhi: The non-resident taxpayers who do not have a permanent account number or are not required to have one are exempted from mandatory electronic filing of Form 10F till September 30, 2023...
Non-resident taxpayers have to furnish additional documents and information in Form 10F if certain prescribed details are not available in the Tax Residency Certificate to avail tax treaty benefits at the time of withholding of tax...
On reading between the lines, one cannot deduce whether the extension is meant to provide time window for non-residents to obtain PAN or to come with a non-PAN based utility for issuing Form 10F electronically, Sandeep Jhunjhunwala, Partner at Nangia Andersen LLP said.. Form 10F comprises details of status, country of incorporation, tax identification number, period of residential status along with address of the taxpayer...
