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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
December, 15th 2022
 
 
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 lOF by select category of
taxpayers in accordance w ith 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 Non
resident 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 fil ing of Form lOF till 31't March 2023.
 
For the sake of clarity, it is reiterated that such
ca tegory of taxpayers may make statutory compliance of filing Form 10F till 31't March 2023 in
manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.
 
DGIT (Systems)-l,
CBDT
 
Copy to:-
1. PPS to the Cha irman 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)-Ba nga lore, 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
 
DG(Systems)-3,
CBDT
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