CBDT extends partial relaxation of electronic submission of Form 10F


Central Board of Direct Tax (CBDT) has issued a partial relaxation of electronic submission of Form 10F by select category of taxpayers. This notification was issued on 28th March , 2023.

It may be recalled that on 16th July, 2022 the Directorate of Income Tax (Systems) had issued notification mandating the furnishing of Form 10F electronically.

Due to the practical difficulties, certain taxpayers were exempted from mandatory electronic filing of Form 10F till 31st March 2023. The exempted taxpayers were non-resident (NR) taxpayers who did not have a PAN and were not required to have PAN as per relevant Income-tax provisions.

Therefore to mitigate the genuine hardship being faced by such category of taxpayers, it has been decided by the competent authority to extend the above mentioned partial relaxation further till 30th September, 2023.

It is reiterated that these taxpayers may make statutory compliance of filing Form 10F till 30th September 2023 in manual form.

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