New Delhi, 12th Dec 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