Case law › Notifications › 2022 › F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227

Notification 12 December 2022

F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227

S adg s 3/e filing notification/forms/2022/9227 partial relaxation with respect to electronic submission of form 10F by select category of taxpayers in accordance with the dgit systems notification no. 3 of 2022

What this is

F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227 was published on 12 December 2022. Its subject is S adg s 3/e filing notification/forms/2022/9227 partial relaxation with respect to electronic submission of form 10F by select category of taxpayers in accordance with the dgit systems notification no. 3 of 2022.

What it does

A communication of the Directorate of Income Tax (Systems) granting partial relaxation from the requirement, imposed by DGIT (Systems) Notification No. 3 of 2022 dated 16 July 2022 under rule 131(1) and (2) of the Income-tax Rules, that Form 10F be furnished electronically. Non-resident taxpayers who do not have a PAN and are not required to have one under the Income-tax Act, 1961 read with the Income-tax Rules, 1962 are exempted from mandatory electronic filing of Form 10F till 31 March 2023. Such taxpayers may make the statutory compliance of filing Form 10F in manual form till that date, as was done before Notification No. 3 of 2022.

Why it was issued

It records that non-resident taxpayers without a PAN faced a practical difficulty in complying with the electronic filing requirement, and that the relaxation is given to mitigate genuine hardship to them.

Who it reaches

non-resident taxpayers with no PAN who must furnish Form 10F
Indian payers relying on Form 10F before applying a treaty rate
non-residents' tax advisers arranging treaty relief
the e-filing portal administration

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

F. No. DGIT(S)-ADG(S)-3/e-Filing notification 02

Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi
New Delhi, 12th Dec 2022

Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 Of 2022.

Reference is invited to Notification No. 03/2022 dated 16th July 2022 issued by Directorate of Income Tax (Systems) New Delhi in exercise of powers conferred under Rule 131(1)/(2) of the Income-tax Rules mandating, inter alia, furnishing of Form 10F electronically.

2. On consideration of the practical challenge being faced by non-resident (NR) taxpayers not having PAN in making compliance as per the above notification, and with a view to mitigate genuine hardship to such taxpayers, it has been decided by the Competent Authority that such category of Nonresident taxpayers who are not having PAN and not required to have PAN as per relevant provisions of the Income-tax Act,1961 read with Income-tax Rules, 1962, are exempted from mandatory electronic filing of Form 10F till 31st March 2023. For the sake of clarity, it is reiterated that such category of taxpayers may make statutory compliance of filing Form 10F till 31st March 2023 in manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.

DGIT (Systems)-1, CBDT

Copy to:-
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pro Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst all officers in their regions / charges.
3. JS(TPL)-I &II/Media coordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig)/ ADG(System) 1,2,3,4,5/CIT(ITBA), CIT(CPC)-Bangalore, CIT(CPC-TDS)-Ghaziabad
5. ADG (PR.PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, "incometaxindia.gov.in" for hosting on the website.
9. Database cell for uploading on www.irsofficersonline.gov.in and DG System's Corner.
10. ITBA publisher for uploading on ITBA website

Page 1 of 1

Addl. DG(Systems)-3, CBDT

What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.

Rule of the 1962 Rules	Now, in the 2026 Rules
Rule 131	rule 332

Forms it touches. Form No. 10F

What to watch

The relaxation is time-limited and runs only till 31 March 2023.
It is available only to non-residents who neither have a PAN nor are required to have one; a non-resident holding a PAN must still file electronically.
The relaxation is from the mode of filing only; the obligation to furnish Form 10F itself is unaffected.
This is an administrative relaxation by the Directorate of Systems, not an amendment of rule 131 or of the Rules.

Where you meet it

When a non-resident furnishes Form 10F with its tax residency certificate to an Indian payer, and in withholding decisions where treaty benefit turns on that form.

What it names

Rules it names. Rule 131 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.