08 September 2022
Dear All, The company I represent is a company that has No PE in India, and we are a provider of services to the aviation industry. We have submitted the TRC, No PE, and Form 10F to our clients. However, on 16 July 2022, as per Notification No. 03/2022 , we have to file Form 10F electronically on https:// www.incometax.gov.in portal. How can we do the same as we do not have a PAN. We are residents of another country, there is no permanent establishment in India and all services are carried out in the country of residence.
07 July 2024
If your company does not have a Permanent Establishment (PE) in India and you are a resident of another country, here are the steps you can follow to file Form 10F electronically on the Income Tax Department portal (https://www.incometax.gov.in), even though you do not have a PAN in India:
1. **Register on the Income Tax Department Portal:** - Visit the Income Tax Department portal at https://www.incometax.gov.in. - Navigate to the section for non-residents or foreign companies.
2. **Create an Account:** - Create an account on the portal using your company's details. You may need to provide basic information such as company name, country of residence, and contact details.
3. **Apply for PAN (if required):** - If the portal requires a PAN to proceed with Form 10F submission, you may need to apply for a PAN for your company. This can be done by submitting Form 49A through authorized agencies in India or through online portals that facilitate PAN application for non-residents.
4. **File Form 10F:** - Once registered and logged into the portal, locate the section for filing Form 10F. - Fill out Form 10F electronically with all required details. This form typically includes details about your residency status, tax treaty eligibility, and other relevant information confirming your non-resident status in India.
**Upload Supporting Documents:** - Prepare and upload supporting documents such as Tax Residency Certificate (TRC), details of no Permanent Establishment (PE) in India, and any other documents required as per the guidelines.
**Submit the Form:** - After filling out the form and uploading documents, submit Form 10F electronically through the portal.
**Track Status:** - Monitor the portal for updates on the status of your Form 10F submission. The portal should provide confirmation once the form has been successfully submitted.
**Follow Up (if required):** - In case of any queries or follow-up actions needed by the Income Tax Department, respond promptly to ensure smooth processing of your Form 10F.
By following these steps, you can fulfill the requirement to file Form 10F electronically on the Income Tax Department portal, even without initially having a PAN in India. If a PAN is necessary for the submission, ensure to apply for it as per the guidelines provided on the portal or through authorized channels.
CAclubindia
