🧾 What is Form 10F? A Guide for NRIs & Foreign Income Earners | DTAA Benefit in Income Tax
That’s where Form 10F and the Double Taxation Avoidance Agreement (DTAA) come in.
✅ What is Form 10F?
Form 10F is a declaration required under the Indian Income Tax Act. It is submitted by a non-resident to claim the benefits of a DTAA between India and their country of residence.
When a foreign entity or individual earns income from India (e.g., interest, royalty, professional services, dividends), Indian tax laws may require the deduction of TDS (Tax Deducted at Source). However, through DTAA, this rate can be reduced or the income can even be exempted—provided you submit the required documents.
📋 What Information is Required in Form 10F?
Form 10F typically includes:
Full name and nationality
Status (individual/company/etc.)
Permanent address and residential country
Tax Identification Number (TIN) or its equivalent
Nature of income earned from India
Confirmation that you are a tax resident of the foreign country
🌍 What is DTAA?
DTAA (Double Taxation Avoidance Agreement) is a tax treaty India signs with other countries to avoid taxing the same income twice. If you’re a resident of such a country and earn income from India, you can claim relief under the DTAA.
📝 Documents Required to Claim DTAA Benefit
To claim DTAA relief in India, you need:
Tax Residency Certificate (TRC) from your country
Form 10F
Self-declaration or No PE (Permanent Establishment) certificate, in some cases
Copy of your passport/PAN, if applicable
🔍 Who Needs to File Form 10F?
You must file Form 10F if you are:
An NRI earning income from India (rent, consulting income, dividends, etc.)
A foreign company or service provider receiving payments from Indian clients
A freelancer or consultant abroad working with Indian entities
Important:
If Form 10F is not submitted, Indian payers may deduct TDS at the full applicable rate, which could be as high as 30% or more.
⚙️ How to Submit Form 10F?
As of the latest update:
Form 10F can be filed electronically via the Income Tax e-filing portal (https://www.incometax.gov.in/)
However, if you do not have a PAN or login access, manual submission along with TRC and declaration may be accepted by the deductor.