Form 10F Filing

Overview

Form 10F is filed by a non-resident to claim the benefit of a Double Taxation Avoidance Agreement (DTAA) on income earned in India. Under sections 90(4) and 90(5), a Tax Residency Certificate (TRC) is required, and Form 10F supplies details the TRC does not contain such as status, nationality, tax identification number, period of residence and address.

Without a valid TRC and Form 10F, the Indian payer will usually deduct tax at higher domestic rates instead of the lower treaty rate. Company Mitra reviews your TRC and the relevant treaty article, registers you on the income tax portal if needed, and files Form 10F electronically.

We also guide on supporting declarations often requested by Indian payers, such as no permanent establishment and beneficial ownership, so that the correct rate is applied from the first payment.

Who needs it

• Non-residents claiming DTAA benefit on Indian income
• NRIs earning interest, dividend or rent in India
• Foreign companies and freelancers paid by Indian clients
• Indian payers who need Form 10F from foreign vendors

What's included

Included:

• Review of Tax Residency Certificate (TRC) and DTAA applicability
• Registration of non-resident on the income tax portal where required
• Preparation and online filing of Form 10F under section 90(4) and 90(5)
• Digital signature or EVC based verification support
• Guidance on no-PE and beneficial ownership declarations
• Sharing acknowledgement with the Indian payer

Not included:

• Obtaining TRC from the foreign tax authority
• Lower deduction certificate under section 197
• Income tax return filing in India
• Withholding tax opinion on complex structures