Form 10F, what every NRI claiming DTAA needs.

Earlier: Form 10F was a self-declaration by non-resident payee, submitted on plain paper to the Indian payer, kept in the payer's file. From 16 July 2022 (CBDT Notification 03/2022), Form 10F became electronic — must be filed on the Indian Income Tax e-filing portal (incometax.gov.in).

Initial relaxation (October 2022 - March 2023, extended to September 2023): non-residents without an Indian PAN could continue to file manual Form 10F. Post 1 October 2023: full electronic filing mandatory for all non-residents claiming DTAA benefit.

CBDT clarified (via Notification/Circular July 2024): non-residents without Indian PAN can obtain a temporary online account on the Indian e-filing portal using their foreign Tax Identification Number + country of residence — and file electronic Form 10F from that account.

• Any payment from India to non-resident claiming DTAA treaty rate: dividend, royalty, FTS, interest, capital gain, service fee. See our Form 15CA/CB guide.
• NRI filing Indian ITR: when claiming reduced tax rate under DTAA (e.g., long-term capital gains at treaty rate).
• NRI claiming lower TDS deduction: when seeking refund of excess Section 195 TDS deducted at 20% default when treaty rate was 10-15%.
• Foreign company receiving India-source income: dividend from Indian subsidiary, royalty from Indian licensee, service fee from Indian customer.

Without Form 10F + TRC, Indian payer must apply Section 195 default rate (20%) or Section 206AA PAN-absent rate (20%+). No treaty relief.

• Status of the taxpayer (individual / company / firm / other).
• Nationality / country of incorporation / registration.
• Taxpayer's Identification Number in home country (TIN / SSN / NIN / foreign PAN equivalent).
• Period for which residential status (per TRC) applies.
• Address in home country.
• Indian PAN (if available) or foreign TIN as substitute.
• Confirmation that the person is a tax resident of home country.
• Confirmation that beneficial ownership of income is with the declarant (anti-treaty-shopping provision).
• Signature of declarant (or authorised signatory for companies).

Validity: Form 10F declaration is tied to the TRC date range — typically 1 year (TRCs are usually annual).

1. Visit India e-filing portal: incometax.gov.in.
2. Click 'Register' as 'Taxpayer' → select 'Non-Resident Not Holding and Not Required to Have PAN'.
3. Enter: name + date of birth + foreign TIN (passport number acceptable where no formal TIN) + country of residence + email + mobile.
4. OTP verification on email + mobile.
5. Login credentials created; account linked to foreign TIN.
6. Navigate to 'e-File → Income Tax Forms → File Income Tax Forms → Form 10F'.
7. Complete the 9 fields.
8. Upload TRC from home country tax authority (scanned PDF).
9. Submit with Aadhaar OTP (not required for non-residents) OR using the account-level digital signature if available.
10. Acknowledgement number generated — retain + share with Indian payer.

Form 10F now visible to Indian payer when they look up the non-resident's Indian tax profile for Form 15CB signing.

• Missing TRC: Form 10F cannot substitute TRC. Both are needed. TRC = tax authority of home country confirms residence; Form 10F = non-resident's own declaration about residence + treaty eligibility + beneficial ownership.
• Stale TRC/Form 10F: validity is calendar year (or TRC's stated period). Must be renewed annually. Common for Indian payer to use last year's Form 10F in the new FY → invalid.
• Beneficial ownership issue: NRI claiming treaty benefit but income actually flows to someone else (treaty shopping). GAAR / principal purpose test may deny treaty benefit even with TRC + Form 10F.
• Wrong country of residence: NRI has moved countries but TRC + Form 10F reflect old country. Must match current residence as of income accrual period.
• Form 10F filed too late: Form 10F must be in place BEFORE Indian payer makes payment / files Form 15CB. Late filing = payer deducts at non-treaty rate; NRI must claim refund later.
• Account not accessible: non-resident forgot login or lost email access. CBDT support slow; prevention via proper credential management.

Last updated: 2026-10-15.