Form 10F explained: Meaning, Purpose & how to fill Form 10F online

Form 10F is an official self-declaration form used by non-resident taxpayers to claim benefits under Double Taxation Avoidance Agreements (DTAA) when they earn income from India. When residents of other countries receive income such as interest, royalties, dividend, fees for technical services, or business income from Indian sources, India’s tax laws can require tax at source (TDS) or full taxation unless reduced rates or exemptions are available under a DTAA between India and the country of residence. Form 10F provides necessary details not always fully provided in a Tax Residency Certificate (TRC), helping Indian tax authorities confirm eligibility for treaty benefits and prevent double taxation on the same income. Filing Form 10F correctly ensures lower withholding rates and proper compliance with Sections 90/90A of the Income-tax Act.

What is Form 10F?

Form 10F is a self-declaration form that needs to be furnished by non-residents (individuals, foreign companies, firms, trusts, etc.) who want to avail tax treaty benefits (DTAA) in India. It must be filed along with or in support of the Tax Residency Certificate (TRC) when the TRC does not contain all the details required under the applicable tax treaty.

Why Form 10F is needed?

A TRC issued by the non-resident’s home country must include key information such as the person’s name, address, Tax Identification Number (TIN), period of residence and tax status. If any of these are missing in the TRC, Form 10F is used to supply those details to the Income Tax Department of India. Without submitting Form 10F (where required), a non-resident may lose treaty benefits and be taxed at higher domestic rates rather than the lower DTAA rates.

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Who should file Form 10F?

You must file Form 10F if you are a non-resident Indian (NRI), foreign individual, company, firm, trust or other entity that:

• Earns income from Indian sources;
• Wants to claim reduced tax rates or exemptions under a Double Taxation Avoidance Agreement;
• Have a TRC that does not include all required information under the DTAA for India.

Even if a TRC is available, Form 10F may still be needed if the TRC doesn’t contain certain prescribed details such as tax status, address or TIN.

Key information required in Form 10F

Form 10F generally requires the following details:

• Name and address of the non-resident taxpayer
• Status (individual, company, firm, trust, etc.)
• Country of residence and nationality (for individuals) or place of incorporation (for entities)
• Tax Identification Number (TIN) or equivalent in the country of residence
• Period of residency in the foreign country during the relevant year
• Any other details required under the applicable DTAA
• In addition, you attach your Tax Residency Certificate (TRC) issued by the tax authorities of your home country.

Important points about Form 10F

• Filing is linked to claiming DTAA benefits when earning Indian income.
• It is not a return of income. It is supporting documentation for tax treaty claims.
• Form 10F must be submitted before payment or credit of income to avoid higher default tax rates.
• Electronic filing on the Income Tax e-filling portal is now mandatory for all non-residents, even those without a PAN.

How to file Form 10F online (Step-by-Step)

Step 1: Register on the Income Tax e-Filing Portal

Visit the Income Tax e-Filing portal at https://www.incometax.gov.in/iec/foportal/ and register if you don’t already have an account. Non-residents can register even without a PAN by choosing the option Non-residents not holding and not required to have PAN.

Step 2: Login to Your Account

Use your credentials to login. If not registered, complete the registration with your email and mobile number and verify with OTP.

Step 3: Navigate to the Form 10F Section

Go to e-File - Income Tax Forms - File Income Tax Forms.
Choose Others - Persons not dependent on any Source of Income (Source of Income not relevant). Among the list, select Form 10F – Double Taxation Relief and click File Now.

Step 4: Enter Required Details

Fill in all requested fields such as:

• Your basic details (name, address, country)
• Taxpayer status and identification number in your home country
• Details of your Tax Residency Certificate (TRC)  issuing country, validity period, etc.

Step 5: Upload TRC and Supporting Documents

Upload a scanned copy of your Tax Residency Certificate (TRC) and any other documents required.

Step 6: Review and Submit

Review all entries carefully. Use a Digital Signature Certificate (DSC) or other verification mechanism (as instructed on the portal) to authenticate and submit the form. Once filed, save or download the acknowledgement receipt for your record.

Timing and Compliance Tips

• Submit Form 10F before receiving income to avoid being taxed at higher rates.
• Make sure your TRC and Form 10F details match exactly to prevent rejections.
• Keep copies of all filed documents and e-filing acknowledgements safely stored.

Conclusion

Form 10F is a crucial tax document for non-resident taxpayers who earn income from India but reside abroad. It works alongside the Tax Residency Certificate (TRC) to establish your eligibility for DTAA benefits, helping you avoid double taxation and ensure lower withholding tax rates under treaty provisions. Filing Form 10F electronically on the Income Tax portal before receiving taxable income protects you from higher tax deductions and supports compliance with Indian tax laws.