Notification regarding partial relaxation with respect to electronic submission of FORM 10F by select category of taxpayers in accordance with the DGIT (systems) (dated-12.12.2022)-CBDT.
View PdfNotification regarding partial relaxation with respect to electronic submission of FORM 10F by select category of taxpayers in accordance with the DGIT (systems) (dated-12.12.2022)-CBDT.
- On consideration of the practical challenge being faced by non-resident (NR) taxpayers not having PAN in making compliance as per the above notification, and with a view to mitigate genuine hardship to such taxpayers, it has been decided by the Competent Authority that such category of Non-resident taxpayers who are not having PAN and not required to have PAN as per relevant provisions of the Income-tax Act,1961 read with Income-tax Rules, 1962, are exempted from mandatory electronic filing of Form10F till 31’t March 2023. For the sake of clarity, it is reiterated that such category of taxpayers may make statutory compliance of Filing Form 10F till 31’t March 2023 in manual form as was being done prior to issuance of the DGIT (Systems) Notification No. 3 of 2022, refer attachment for further details.
