On 28 March 2023, the Directorate of Income Tax declared that the relaxation granted for the e-filing of Form 10F for withholding tax by non-resident taxpayers who do not possess an Indian PAN number has been extended until September 30, 2023. In other words, non-resident taxpayers who do not have an Indian PAN number can continue to electronically file Form 10F for withholding tax until 30 September 2023. Non-resident taxpayers who intend to avail of withholding tax relief in India must electronically file Form 10F, along with other supporting documents. The Indian revenue authorities provided a temporary exemption until March 31, 2023, from mandatory e-filing for non-resident taxpayers who did not have an Indian PAN number and were not obligated to obtain one due to practical challenges in the e-filing process.
Non-resident taxpayers who faced practical difficulties in the e-filing process and did not possess an Indian PAN number were granted temporary relief from mandatory e-filing. They were allowed to file Form 10F manually instead. This exemption from mandatory e-filing has been further extended until September 30, 2023.
