![]() On request of many taxpayers, CBDT granted partial relaxation in filing electronic Form 10F till March 31, 2023, which now is extended till September, 2023. In July 2022, the government had in July mandated furnishing of Form 10F electronically, which required the non-resident to get PAN. ![]() ![]() The Central Board of Direct Taxes ( CBDT) on Wednesday in a notification said such taxpayers may file Form 10F till September 30, 2023, manually. Non-resident taxpayers have to furnish additional documents and information in Form 10F if certain prescribed details are not available in the Tax Residency Certificate to avail tax treaty benefits at the time of withholding of tax. This will bring some relief to the difficulties faced by non-residents in claiming benefits of the tax treaty as well as to the resident taxpayers while undertaking foreign remittances. The non-resident taxpayers who do not have a permanent account number or are not required to have one are exempted from mandatory electronic filing of Form 10F till September 30, 2023.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |