Case law › Notifications › 2023 › F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/ 13420

Notification 28 March 2023

F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2023/ 13420

S adg s 3/e filing notification/forms/2023/ 13420 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/2023/ 13420 was published on 28 March 2023. Its subject is S adg s 3/e filing notification/forms/2023/ 13420 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

The Directorate of Income Tax (Systems) extends a partial relaxation from the mandatory electronic filing of Form 10F. Non-resident taxpayers who do not have a permanent account number and are not required to have one under the Income-tax Act, 1961 read with the Income-tax Rules, 1962 had been exempted from electronic filing of Form 10F until 31 March 2023; that relaxation is now extended until 30 September 2023. Such taxpayers may file Form 10F in manual form until that date, as was done before DGIT (Systems) Notification No. 3 of 2022.

Why it was issued

The relaxation is granted in view of the continued practical challenges in complying with the electronic filing requirement and to mitigate the genuine hardship faced by that category of taxpayers.

Who it reaches

Non-resident taxpayers without a permanent account number who are not required to hold one
Indian payers collecting Form 10F before remitting to non-residents
Chartered accountants certifying remittances to non-residents
The Directorate of Income Tax (Systems) administering the e-filing portal

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/Forms/2023/ 13420
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi
New Delhi, 28th Mar 2023

Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 3 0f 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 in making compliance as per the above notification, those non-resident (NR) taxpayers who were 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, were exempted from mandatory electronic filing of Form 10F till 31st March 2023 by the competent authority.

3. In view of the continued practical challenges and 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. For the sake of clarity, it is reiterated that such category of taxpayers may make statutory compliance of filing Form 10F till 30th September 2023 in manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.

(Y K Singh)
DGIT (Systems)-1, CBDT

Copy to:-
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/ Director Generals of Income Tax-with a request to circulate amongst all officers in their regions/ charges
3. JS(TPL)H &1/Media coordinator and Official Spokesperson of CBDT.
4. DIT(IT)/pIT(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. 1TBA publisher for uploading on ITBA website

(Dharm Veer Singh)
Addl. DG(Systems)-3, CBDT
Page 1 of1

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

From when

the relaxation stands extended till 30 September 2023.

What to watch

The relaxation runs only to 30 September 2023; after that date the electronic requirement applies unless further extended.
It is confined to non-residents who neither have nor are required to have a permanent account number; every other non-resident must file electronically.
The parent mandate is DGIT (Systems) Notification No. 03/2022 dated 16 July 2022, issued under rule 131(1) and (2) of the Income-tax Rules, 1962.
The document is a partial relaxation by the competent authority, not an amendment to the rules, so rule 131 itself is unchanged.

Where you meet it

When a non-resident furnishes Form 10F to claim treaty benefit on a payment from India, and when the payer decides the rate of withholding on that remittance.

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.