Form 10F

Relevant Statute:

• Section 90 and Section 90A of the Income-tax Act, 1961
• Rule 21AB of the Income-tax Rules, 1962

Legal Provision:

• Applicable to a non-resident assessee seeking relief under a Double Taxation Avoidance Agreement referred to in section 90(1) or 90A(1).
• Relief under the agreement is allowed only if the assessee obtains a certificate of residence issued by the Government of the relevant foreign country or specified territory.
• The assessee has to provide the particulars listed in items (i) to (vi) of the Form, unless such information already appears in the residence certificate.
• Notes to the Form must be followed, and supporting documents substantiating the information furnished must be kept and produced before the income-tax authority when required.

Applicable for:

• Any non-resident assessee(individual or entity) who seeks to claim DTAA benefits under section 90(1) or section 90A(1) of the Income-tax Act, 1961.

Effective from:

• Form 10F was introduced by the IT (Eleventh Amdt.) Rules, 2013, w.r.e.f. 1-4-2013

Pre-requisite while filing the form:

• Not applicable

How to file it

• Form No. 10F is to be filed online at https://www.incometax.gov.in/iec/foportal/