DGIT (Systems) issues Notification No. 3/2022 on 16.07.2022 for enabling the electronic filing of various statutory forms. Form No. 10F, Form No. 10FC, Form No. 10-IA and Form No.68 are now available on the e-Filing portal. Balance forms will be enabled shortly.
Form No. 10F: Form No. 10F is an important document to claim the benefit of the Double Taxation Avoidance Agreement (DTAA or Tax Treaty). In order to claim the benefit of any DTAA in respect of any income earned in India, a non-resident payee is required to furnish certain details in Tax Residency Certificate (TRC) along with Form No. 10F, as per Section 90(5) of the Act read with Rule 21AB to the Indian payer at the time of withholding of taxes. The TRC must contain certain specified information such as non-resident’s status, nationality, tax identification number, period of residency, etc. If the specified information is not available or missing in the TRC, then Form No. 10F has to be furnished giving all such missing information in order to claim the benefits of DTAA.
Henceforth from 16.07.2022, such information in Form No. 10F has to be mandatorily furnished in manual mode or in an offline manner. However, post 16.07.2022, this form has to be furnished online on the income tax e-Filing portal after logging into the e-filing account by the non-resident.
Readers are aware that PAN is required to create an e-filing account on the income-tax portal, hence, this requirement makes it compulsory for every non-resident to obtain PAN in India for electronically filing Form No. 10F even if such a non-resident is not legally required to obtain PAN in India.
Refer to detailed notification.
F. No. DGIT(S)-ADG(S)-3/e-Filing/ Notification/Forms/2022/3813
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi
Notification No. 03/2022
New Delhi, 16th July, 2022
Specifying Forms, returns, statements, reports, orders, by whatever name called, prescribed in Appendix-ll to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962
In exercise of the powers conferred under sub-rule (1) and sub-rule (2) of Rule 131 of the Income tax Rules, 1962 ('the Rules'), the Director General of Income Tax (Systems), with the approval of the Board, hereby specifies that the following Forms, returns, statements, reports, orders, by whatever name called, shall be furnished electronically and shall be verified in the manner prescribed under sub-rule (1) of Rule 131
S. no | Form | Description |
|---|
1 | 3CEF | Annual Compliance Report on Advance Pricing Agreement |
2 | 10F | Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961 |
3 | 10IA | Certificate of the medical authority for certifying ‘person with disability’, ‘severe disability’, ‘autism’, ‘cerebral palsy’ and ‘multiple disability’ for purposes of section 80DD and section 80U |
4 | 3BB | Monthly statement to be furnished by a Stock Exchange in respect of transactions in which client codes have been modified after registering in the system for the month of -- |
5 | 3BC | Monthly statement to be furnished by a Recognized Association in respect of transactions in which client codes have been modified after registering in the system for the month of -- |
6 | 10BC | Audit report under (sub-rule (1) of rule 17CA) of Income-tax Rules, 1962, in the case of an electoral trust |
7 | 10FC | Authorization for claiming deduction in respect of any payment made to any financial institution located in a Notified jurisdictional area. |
8 | 28A | Intimation to the Assessing Officer under section 210(5) regarding the Notice of demand under section 156 of the Income-tax Act, 1961 for payment of advance tax under section 210(3)/210(4) of the Act |
9 | 27C | Declaration under sub-section (1A) of section 206C of the Income-tax Act, 1961 to be made by a buyer for obtaining goods without collection of tax |
10 | 58D | Report to be submitted by a public sector company, local authority or an approved association or institution under clause (ii) of sub-section (5) of section 3SAC of the Income-tax Act, 1961 to the National Committee on a notified eligible project or scheme |
11 | 58C | Report to be submitted under clause (ii) of sub-section (4) of section 35AC of the Income-tax Act, 1961 to the National committee by an approved association or institution |
12 | 68 | Form of application U/s 270AA(2) of the Income Tax Act, 1961 |
2. This notification shall come into effect immediately.
(Govind Lal)
DGIT (Systems), CBDT
0 Comments