Form 10F Explained: Applicability, Online Filing Process & DTAA Benefits

Dealing with cross-border taxation can get tricky, fast. For global businesses and platforms that manage India-sourced payments, this can mean problematic things, like encountering tax issues and excess TDS deductions. As a result, they can expect friction with international vendors, and may have to file for refunds frequently. This is mounting effort and paperwork.

India’s Double Taxation Avoidance Agreement (DTAA) framework offers relief. An important part of that framework is Form 10F, a self-declaration form that supplements a Tax Residency Certificate. Form 10F can be a great cost-cutting measure, when filed correctly. This makes it important for non-resident taxpayers and the businesses involved in the picture, to understand the process thoroughly.

In this guide, we will cover everything you need to know about Form 10F: what it is, who needs to file it, how to file it online, and the benefits of filing it.

• Form 10F is a form used by non-residents to claim lower tax rates as mandated by the DTAA. It’s filed along with the Tax Residency Certificate when that certificate doesn’t include all needed details. This helps avoid paying a double tax on the same income earned in India.

• Filing Form 10F is highly beneficial. It will remove the burden of overpaying tax, speeds up refund requests and claims. Getting Form 10F from foreign vendors helps Indian businesses handle taxes correctly, and make international payments smoothly. Not filing has its set of penalties.

• Form 10F must be filed online through the Income Tax Portal. As ofSince July 2022, paper-based or email submissions for the 10F are not longer allowed. Knowing the submission process, necessary documentationnecessaryrequired documentation, and common filing mistakes beforehand can prepare you for the process. involved in the process can prepare you for breezing through it.

Form 10F is a document filed by individuals and companies generating revenue from non-resident countries to claim the benefits of a Double Taxation Avoidance Agreement (DTAA). It is mandatory to submit Form 10F to claim the benefits of DTAA.Form 10F is a self-declaration form for the purposes of tax relief, under the Double Taxation Avoidance Agreement (DTAA). It is required under Indian tax laws and applicable to non-resident taxpayers, which includes NRIs, foreign companies. The objective is to avoid paying taxes twice on the same income, generated in India.

10F is supplementary to the Tax Residency Certificate (TRC), which is a document confirming the NRI’s tax residency status. If the TRC does not contain all the required details, Form 10F has to be filed. Together, they comprise all the information that is required by Indian tax laws.

As an example, let’s assume Mohit, an NRI, earns income on some services from India. To lower the amount of tax he pays on this income, he filed Form 10F under income tax rules along with the TRC. In combination, he ends up paying a lower tax rate, and potentially avoiding TDS on the income, as per DTAA’s mandate.

Form 10F requests the following information when filing:

1. Status (individual, firm, company, etc.)
2. PAN (Permanent Account Number)
3. Nationality or country of incorporation
4. Tax Identification Number (TIN) in the resident country
5. Period of residency status
6. Address of residence

In the next section, we’ll look at what makes the Form 10F important.

As per Section 90 (5) of the Income Tax Act, Form 10F, along with a valid TRC, allows non-residents to claim reduced tax rates under applicable DTAAs. Without it, this income is taxed at higher rates instead. This makes 10F ideal for businesses that regularly engage in cross-border transactions.For businesses managing cross-border transactions, filing Form 10F can ensure that the lowest possible tax rates are applied.

When non-residents earn income from India(e.g., royalties, dividends, interest, or fees for technical services) it is subject to Indian tax. Without Form 10F, the income may be taxed at full domestic rates, sometimes as high as 20%.

Form 10F needs to be filed by any non-resident individual or entity earning income from India and looking to claim DTAA benefits. It’s required when the submitted TRC lacks key details. This puts NRIs, foreign companies, and non-resident trusts or firms in the filing bracket.

The prerequisites for filing 10F are such: an individual or entity must be receiving income from India, intend to claim DTAA benefits, and have a TRC that does not include all required information per Section 90(5) of the Income Tax Act. This includes:

1. NRIs (Independent contractors, global freelancers, offshore consultants, foreign investors), or
2. Foreign companies earning from Indian operations, or
3. Non-resident trusts, associations, or firms with Indian-sourced income.

If your business handles these cross-border payments, ensuring that your clients file the 10F form for income tax compliance is essential for such tax exemptions. Now that you know who should file, let’s look at the eligibility checklist.

To be eligible to file Form 10F, the person in question must be a non-resident taxpayer under Indian tax law, belong to a country with an active DTAA with India, and hold a valid TRC(for the relevant financial year). Meeting these conditions is necessary for fulfilling the eligibility requirements of the 10F.

For finance or tax teams verifying compliance, here’s a quick checklist to determine if a foreign payee is eligible to file Form 10F.

1. The taxpayer must be a non-resident under Indian tax law
2. The taxpayer's country of residence must have a DTAA with India
3. The TRC must be obtained from the taxpayer's country of residence
4. The TRC should be valid for the relevant financial year

India has active DTAAs with over 90 countries, including the USA, UK, Singapore, UAE, and Germany. Understanding these tax treaties makes it easier to deal with cross-border taxes.

Starting July 16, 2022, the Central Board of Direct Taxes (CBDT) made e-filing of Form 10F mandatory. Filing through paper or email is no longer accepted. Form 10F must now be filed online, even by non-residents without a PAN. As per the CBDT update, PAN is no longer mandatory to e-file. 

Previously, a PAN was required to file Form 10F online. Now, non-residents not required to have a PAN can still register and file the form via the Income Tax Portal. They need to provide information such as some basic details, tax identification number, contact, and documentation. Once verified, they can upload Form 10F electronically.

How does this help? This exemption allows foreign vendors to remain compliant, without needing to obtain an Indian PAN. This simplifies the documentation process by a large margin.

Although electronic filing is mandatory, a PDF version of Form 10F is available for preparation and record-keeping. This can be helpful before entering the data in the form online. Here is a direct link:

Form 10F PDF Download

Form 10F Word Format Download

To file Form 10F online, visit the Income Tax Portal online. Register or log in, and navigate to ‘File Income Tax Forms.’ Select Form 10F, enter the requested details, upload your TRC, and use the DSC or EVC for verification. Then, submit and save the acknowledgment receipt. 

For a more detailed breakdown, here is the step-by-step process:

1. Visit the Income Tax Portal: https://eportal.incometax.gov.in
2. Register or log in. Non-residents without PAN can register by selecting “Others > Non-resident not holding PAN.”
3. Navigate to Income Tax Forms > e-File > File Income Tax Forms
4. Select the tab "Person not dependent on any source of income"
5. Find Form 10F and click "File Now"
6. Choose the assessment year, enter your PAN, and click "Continue"
7. On this page, enter the required details. These include:

• Name, nationality, TIN
• Filing under Section 90 or 90A
• Country of residence and TRC period
• Address in foreign country

1. Upload TRC and any other documents requested on the website. 
2. Check that you have accurately entered the requested data.Review your entries for accuracy
3. Verify your submissions with either the electronic verification code (EVC) or digital signature (DSC)
4. Submit and save the acknowledgment receipt for your records.

With this, you have successfully submitted your Form 10F.

To file Form 10F, non-residents must submit documents like a valid Tax Residency Certificate (TRC), Tax Identification Number, nationality and address proof, and optional PAN. A digital signature or OTP is required for verification. Uploads must be in PDF or ZIP format.

Here’s a quick checklist for any businesses collecting Form 10F from non-resident vendors:

• National ID or proof of nationality (for individuals)
• Address proof in country of residence
• Tax Residency Certificate (TRC)
• Tax Identification Number (TIN) in country of residence
• PAN (optional, if not mandated)
• Digital signature certificate or mobile/email for OTP verification

Make sure your documents are in PDF or ZIP format and within file size limits before uploading.

The main benefit of filing Form 10F is access to DTAA tax relief. It helps non-residents avoid double taxation, benefit from lower TDS rates, speed up tax refunds, and enables compliancereduce legal risks by staying compliant with the Indian tax rules. 

For businesses that deal heavily with cross-border payouts, ensuring accurate 10F form filing can bring these advantages to light. Let’s look at the benefitsm one by one:

1. Access DTAA Tax Relief

Form 10F enables reduced tax rates, or full exemptions in certain cases, under India’s Double Taxation Avoidance Agreements (DTAAs).

2. Avoid Double Taxation

By pairing Form 10F with a valid Tax Residency Certificate (TRC), payees can ensure they’re not taxed twice on the same income- in India and in their country of residence. This establishes a proof of tax residency.

3. Ensure Low TDS

Businesses can apply the correct (lower) TDS rates upfront, avoiding over-deduction.

4. Faster Return Processing

Form 10F supports faster resolution of tax return claims and avoids delays with the tax department.

5. Reduce Legal Risk

Filing Form 10F correctly helps prevent disputes and classification as a 'defaulting taxpayer'.

Some common mistakes in filing Form 10F include not checking eligibility beforehand, using an outdated TRC, missing key details like the TIN, upload errors, or submitting the form late. Fixing these early helps you sidestep the dreaded rejected DTAA claims..

Here are the most frequent mistakes encountered in the 10F filing process: 

1. Ineligibility for Form 10F
2. Mismatch between TRC and Form 10F details
3. Incorrect or outdated TRC
4. Inadequate documentation
5. Missing TIN or foreign address
6. Delayed submission—after ITR
7. Upload errors due to file size/format limitations
8. Upload errors due to portal navigation issues

Spotting these errors early can reduce tax friction and build trust with international partners. A strong Form 10F workflow pays off long-term, for both finance teams and cross-border recipients

Not filing Form 10F can make non-residents lose DTAA tax benefits and face higher TDS. It can also lead to tax notices, payment delays, and being marked as a defaulting taxpayer. This snowballs into extra cost, stress, and compliance issues.

So what exactly happens if a non-resident vendor does not file Form 10F? Doing so can result in the following penalties:



1. Ineligibility for DTAA benefits
2. TDS deducted at higher domestic tax rates
3. Notices under Section 143(1)(a) for incorrect ITR claims; these are higher tax brackets
4. Being treated as an ‘assessee in default’ by the tax department
5. Difficulty in sending fundssendingremitting funds from India to overseas foreign bank accounts

In other words, non-compliance could result in overpaying taxes and losing out on the losing legal benefits. From a business perspective, this means legal notices, vendor dissatisfaction, and reputational risk during tax audits. It’s best for both parties to stay on their toes when it comes to filing the 10F.

In today’s international tax landscape, Form 10F is the key to unlocking DTAA benefits. One would be remiss to miss out on these.

For Indian businesses making foreign payments, or global platforms onboarding vendors with India-sourced income, the benefits of Form 10F are obvious. With proper documentation and timely filing, compliance can be seamless, and save you from pesky high tax rates.

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Related reading

1. Form 67: How to Claim Foreign Tax Credit in India

2. Form W‑8BEN & W‑8BEN‑E India: Complete Guide for Filing and Key Differences