/ Form 10F PAN-Less Filing · Updated 2026-10-23
How to File Form 10F Electronic India for NRI Without PAN, PAN-less registration + e-filing.
NRIs without Indian PAN can file electronic Form 10F on Indian Income Tax e-filing portal via specific PAN-less registration. CBDT Notification/Circular July 2024 clarified this route. Required for every NRI claiming DTAA treaty rate on India-source income. Here's the complete step-by-step process.
DC
Written by CA Durgesh Chavda
Chartered Accountant (ICAI) · Founder, Bharat Quantum Prospera · US incorporation, India-US DTAA, FEMA ODI, NRI taxation, cross-border structuring · LinkedIn
/ Pre-registration preparation
What NRI needs.
- Foreign Tax Identification Number (TIN) from home country tax authority.
- If no formal TIN: foreign passport number acceptable.
- Country of residence.
- Email + mobile (international - specific country code).
- TRC (Tax Residency Certificate) from home country tax authority.
- Foreign address proof.
/ PAN-less registration on India e-filing portal
The access path.
- Visit incometax.gov.in.
- Click 'Register' as 'Taxpayer'.
- Select user type: 'Non-Resident Not Holding and Not Required to Have PAN'.
- Enter personal details: name + DOB + nationality + foreign TIN (or passport #) + country of residence.
- Enter communication: email + international mobile.
- OTP verification: email + mobile.
- Account created + login credentials.
- Account linked to foreign TIN / passport (NOT Indian PAN).
/ Form 10F e-filing
The declaration.
- Login to e-filing portal with new account.
- Navigate: e-File → Income Tax Forms → File Income Tax Forms → Form 10F.
- Complete 9 fields:
- — Status (individual / company / firm / other).
- — Nationality / country of incorporation.
- — TIN in home country.
- — Period for which residential status (per TRC) applies.
- — Address in home country.
- — Indian PAN if available (otherwise foreign TIN as substitute).
- — Confirmation of tax residency in home country.
- — Confirmation of beneficial ownership of income.
- — Signature declaration.
- Upload TRC from home country.
- Submit (OTP-based for non-resident; or specific e-sign).
- Acknowledgement number generated - retain + share with Indian payer.
/ Post-filing + ongoing
Share with Indian payer.
- Form 10F now visible to Indian payer when they look up non-resident's Indian tax profile.
- Indian payer uses Form 10F + TRC + no-PE declaration to apply treaty rate (not 20% default) under Section 195.
- Form 10F valid for period covered by TRC (typically 1 year).
- Renew annually: new TRC + fresh Form 10F.
- If circumstances change (country of residence, treaty eligibility): refile Form 10F.
- Form 15CA + 15CB by Indian payer references Form 10F for treaty rate claim.
Last updated: 2026-10-23.
/ Ready when you are
NRI without Indian PAN needing Form 10F?
PAN-less registration + Form 10F e-filing + TRC coordination + DTAA treaty rate claim. BQP end-to-end for NRIs globally.
FAQ
Common questions, answered.
Can NRI without PAN file Form 10F?
Yes - CBDT Notification/Circular July 2024 specifically clarified this route. NRI registers on India e-filing portal as 'Non-Resident Not Holding and Not Required to Have PAN' using foreign TIN or passport + country of residence + email + mobile. Account enables Form 10F e-filing. Not required to obtain Indian PAN specifically for Form 10F.
What's TRC and why is it needed?
Tax Residency Certificate - issued by home country tax authority confirming NRI is tax resident there. Required under Section 90(4) Income Tax Act for DTAA treaty rate. Form 10F + TRC together form the stack for Indian payer to apply treaty rate under Section 195.
How often to refile Form 10F?
Annually - validity tied to TRC period (typically 1 year). Fresh Form 10F needed for each FY where DTAA benefit continues. If NRI's circumstances change (country of residence, treaty eligibility, beneficial ownership): refile immediately.
Can Indian payer apply treaty rate without Form 10F?
No - Section 90(4) + Section 90(5) require Form 10F + TRC for DTAA benefit. Without these: Section 195 default rate (20%) or Section 206AA rate (20%+) applies. Overpaid TDS can be refunded via Indian ITR but immediate deduction is at higher rate.
Does BQP help NRIs with Form 10F + TRC + DTAA claim?
Yes - standard NRI advisory. Form 10F e-filing (via PAN-less registration or Indian PAN) + TRC coordination from home country + no-PE declaration drafting + DTAA treaty rate analysis + Form 15CA/15CB coordination with Indian payer + refund claim via Indian ITR if applicable. For US / UK / Singapore / UAE / Canada / Australia / EU NRIs. WhatsApp +91 78018 87130.
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