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Process Guide Form 10 F

How to process Form F

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36 views15 pages

Process Guide Form 10 F

How to process Form F

Uploaded by

lawyersgrowthpartners
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Step-wise process for obtaining registration and filing of Form 10F by non-residents not

holding and not required to have PAN in India on the income tax e-filing portal

➢ Step-by-Step Guide: Registering on the e-Filing Portal

• Step 1: Visit the e-filing portal at: https://www.incometax.gov.in/iec/foportal/ and click on ‘Register’
button located at right side of the Home Page.

• Step 2: Click on ‘Others’ button.


• Step 3: Under Category, select ‘Non-Residents not holding and not required to have PAN’ from the
dropdown and proceed.

• Step 4: Provide the following in the ‘Basic Details’ tab and continue:
o Full name of the foreign entity,
o Date of its incorporation,
o Tax Identification Number (TIN), and
o Country of Residence
• Step 5: Under the ‘Key Person Details’ tab, provide the details of the person who would be e-filing the
form:
o Name of the key person,
o Date of birth,
o TIN of the key person (PAN, not necessarily), and
o Designation in the foreign entity

• Step 6: Under the ‘Contact Details’ tab, provide the following details:
o primary and secondary mobile number and email IDs,
o postal address of the foreign entity
• Step 7: A six-digit mobile OTP and email OTP will be shared on your primary mobile number and
primary email ID, to complete the registration process.

Enter the OTPs and continue.


• Step 8: Lastly, attach the ID proof, Address proof and the Copy of Tax Residency Certificate (TRC)
obtained from the tax authorities of the resident country.

Please note the following points for the attachment to be uploaded:


o Size of each attachment should not exceed 5MB.
o All the attachments should be in pdf format only.

• Step 9: The details furnished above would be available for your verification. After verifying the same,
click on ‘Confirm to complete the registration process.
• Step 10: On the Set Password page, enter your desired password in both the ‘Set Password’ and ‘Confirm
Password’ textboxes, set your personalized message, and click ‘Register’.

Note:
o Do not click Refresh or Back
o While entering your new password, be careful of the password policy as can be seen from the
snapshot below

A success message will be displayed on the e-filing portal upon completion of the registration process.
Further, a confirmation email will be sent on the registered email id and SMS will be sent on mobile
number along with the user ID details.
➢ Step-by-Step Guide: Filing of electronic Form 10F

• Step 1: Login on the e-filing portal using the user ID and password.
• Step 2: Select ‘e-file’ tab and then select ‘Income Tax Forms’. Then select ‘File Income Tax Forms’.

• Step 3: On the ‘Income Tax Forms’ page, the option to e-file Form 10F [Double Taxation Relief (Form
10F)] will be displayed. Click on ‘File Now’ to proceed further.

• Step 4: From the dropdown, select the Assessment Year for which Form 10F is to be obtained and then
click on ‘Continue’.
• Step 5: Click on ‘Let’s Get Started’ button to proceed with filing of Form 10F.
• Step 6: Now, the form filing process will start. Furnish the following details in the e-form:

o Details of Authorised signatory (Name, Father’s name) – Please note that the form
automatically picks the name of the person registered as key person.
o Section of the Income Tax Act, 1961 under which Form 10F is to be obtained (Section 90 or 90A)
o Status of the non-resident entity (Individual/Company/Firm/etc)
o Country/territory of incorporation or registration
o TIN or a unique number from which taxpayer is identified by the government of the country in
which it is incorporated/registered as tax resident.
o Period for which TRC is obtained
o Address of the taxpayer in the country/territory outside India during the period of TRC
o Address of authorized signatory/key person
• Step 7: Before submission, attach the copy of TRC and click on “Preview’ button to re-verify the details.

Please note the following points for the attachment to be uploaded:


o Size of each attachment should not exceed 5MB.
o All the attachments should be in pdf and zip format only.
• Step 7: Click on ‘Proceed To E-Verify’ button to proceed with the submission of Form 10F.
• Step 8: A pop-up will appear asking for confirmation to proceed to e-verification of the form. Click ‘Yes’
to proceed.

• Step 9: Verify using OTP which will be sent on your registered mobile and email ID. Then click
‘Continue’.
• Step 10: Enter the six-digit mobile OTP and email OTP received on your primary mobile number and
primary email ID, to complete the verification process.

Please note that the details appearing in the above-attached snapshots are dummy details and does not
pertain to any real person. The sole purpose of the same was to demonstrate the stepwise process to be
followed for registering on the income tax e-filing portal and further filing of Form 10F.

Also, please note that no official guidelines/notification/FAQs on the above process of registration and
filing of Form 10F have been issued by the Indian tax authorities as on date. The above steps have been
prepared only for discussion purposes and may not be considered as official steps issued by the tax
authorities.

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