F. No. DGIT(S)-ADG(S)-3/e-Filing Notification/forms/2021/9227

Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), New Delhi

New Delhi, 12th Dec 2022

Partial relaxation with respect to electronic submission of Form lOF by select category of
taxpayers in accordance w ith the DGIT (Systems) Notification No. 3 Of 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 Nonresident 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