Relaxation in electronic submission of Form 10F -- CBDT allowed manual filing of Form 10F for the Non-Resident taxpayers till 31.03.2023, who are not having PAN and not required to have PAN as per relevant provisions of the Income-tax Act .

CBDT with a view to mitigate genuine hardship to such taxpayers (Nonresident),  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, has exempt from mandatory electronic filing of Form 10F till 31st March 2023. They are allowed to make statutory compliance of filing Form 10F till 31st  March 2023 in manual form as was being done prior to issuance of the DGIT(Systems) Notification No. 3 of 2022.

[F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/Forms/2022/9227 dated 12.12.2022]

Relaxation in electronic submission of Form 10F

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