If you’re an NRI earning income from India – whether as salary, rental income, dividends, or capital gains – you must avoid paying tax twice. India’s Double Taxation Avoidance Agreements (DTAAs) with over 90 countries help you claim relief. To benefit from DTAA in 2025, it’s mandatory to submit Form 10F and other documents like Tax Residency Certificate (TRC) correctly before filing your ITR.
Key Forms NRIs Need to Submit for DTAA Relief
| Form/Document | Purpose | Filing Details |
|---|---|---|
| Tax Residency Certificate (TRC) | Proof of tax residence in your country (e.g. IRS, HMRC) | Obtain from the country of residence; includes your name, PAN, TIN, nationality, residential period. |
| Form 10F | A self-declaration required by Indian tax authorities | Must be filed electronically via Indian income tax portal. Mandatory even if TRC is complete. |
| PAN Card | Identification for filing ITR and claiming DTAA | Required for all NRIs claiming reduced TDS under DTAA. |
Who Needs Form 10F?
Form 10F is essential for any NRI or foreign entity claiming DTAA benefits when their Tax Residency Certificate (TRC) lacks specific details. Common situations include:
- NRIs earning rental income in India whose TRC misses TIN or address details.
- Foreign companies receiving royalties or payments from Indian clients.
- Retired NRIs with dividend income from Indian stocks.
- New NRIs who have recently moved abroad and haven’t updated their TRC.
If your TRC is incomplete or missing critical info like taxpayer status, nationality, or TIN, filing 10F becomes mandatory to avoid higher TDS and tax notices.
Filing Form 10F Without a PAN: What You Need to Know in 2025
Non-residents can now register and file 10F even without a PAN, a major relief for foreign companies and individuals new to Indian tax compliance. The process involves:
- Registering as a non-PAN user on the Income Tax e-filing portal with basic personal and tax details.
- Uploading your TRC, ID proof, and address proof for verification.
- Receiving a unique user ID to access the portal and submit Form 10F.
- Authenticating your submission with a Digital Signature Certificate (DSC) or other e-verification methods.
This new functionality simplifies compliance, reduces delays, and ensures smoother access to DTAA benefits.
How to Fill Form 10F Online: Step-by-Step Guide
Follow these steps to file Form 10F electronically via the Income Tax e-filing portal:
- Log in with your PAN or non-PAN user ID.
- Navigate to e-File → Income Tax Forms → File Income Tax Forms.
- Select “Person not dependent on any source of income” and choose Form 10F.
- Fill in details: PAN (if any), taxpayer status, Section 90/90A reference, country of residence/incorporation, TIN, TRC validity period, and foreign address.
- Upload your Tax Residency Certificate (TRC).
- Authenticate using DSC or e-verification methods.
- Preview and submit the form.
- Save the acknowledgment receipt for records and verification.
Key tips: Ensure all data matches your TRC exactly, file Form 10F before your Income Tax Return, and retain submission proof.
Step-by-Step Guide to Claim DTAA Benefits
- Obtain a valid TRC from your country’s tax authority (e.g. IRS for U.S., HMRC for UK) with all required information.
- File Form 10F online via the Income-tax Department’s e-filing portal before filing your ITR.
- You must digitally sign it in India (e.g. with a DSC).
- Submit TRC and Form 10F to your Indian deductor or employer along with PAN, so they deduct TDS at lower DTAA rates instead of domestic rates.
- File your Income Tax Return (ITR) in India using ITR-2 (for salary, investments) or ITR-3 (if you have business or professional income). Report all Indian‑sourced income and attach Form 10F and TRC details.
- Check Form 26AS after TDS deduction to ensure the correct reduced DTAA rate was applied. Discrepancies can affect your refund or tax liability.
Common Mistakes and Tips to Avoid Notices
- Filing 10F after your ITR or not at all will lead to denial of DTAA benefits. Income will then be taxed at full domestic rates. Notices under Section 143(1)(a) are being issued to NRIs for this reason.
- Ensure data consistency while claiming DTAA across Form 10F, TRC, PAN, and your bank/account details. Mismatch may raise queries.
- File early—submit Form 10F well before the last date of ITR filing. There’s no official deadline for Form 10F itself, but it must precede your ITR.
Benefits of Filing Correctly
- Lower TDS on Indian income—DTAA reduced rates typically range from 10% to 15%, instead of standard rates up to 30%.
- Avoid receiving tax notices—non‑submission of Form 10F is triggering frequent tax intimations. Filing it avoids this risk.
- Eligibility across income types—salary, rental, dividends, interest, royalties can all benefit if DTAA applies.
Conclusion
For NRIs looking to claim DTAA tax benefits in 2025, the two critical forms are a valid Tax Residency Certificate (TRC) and a properly filled Form 10F submitted electronically before filing your ITR. These pave the way for lower TDS and help avoid tax notices. Once submitted to your deductor or payer along with PAN, they enable correct DTAA‑rate withholding. Do check the latest DTAA treaty for your country to confirm applicable rate structures.
Need help mapping country‑specific DTAA rates or drafting a self‑declaration? We can assist with tailored guidance.
Frequently Asked Questions (FAQs)
1. What is DTAA and why is it important for NRIs?
DTAA (Double Taxation Avoidance Agreement) is a treaty between two countries that ensures NRIs are not taxed twice on the same income – once in India and again in their country of residence. It helps reduce the tax burden on income earned in India.
2. What documents are required to claim DTAA benefits in India for 2025?
To claim DTAA benefits in India, NRIs need to submit:
- Tax Residency Certificate (TRC) from their resident country
- Form 10F (filed electronically)
- A valid PAN card in India
- Self-declaration if TRC lacks mandatory fields
3. Is it mandatory to file Form 10F even if I have a TRC?
Yes, as per Indian tax regulations, even if you hold a valid TRC, you must submit 10F through the Income Tax e-filing portal to claim DTAA benefits.
4. Can I submit 10F manually or by email?
No. Since July 2022, Form 10F must be filed electronically via the Income Tax Department portal. Manual or email submissions are not accepted.
5. Do I need a Digital Signature Certificate (DSC) to file Form 10F?
Yes, NRIs are required to use a Digital Signature Certificate (DSC) or an Aadhaar-based e-verification method, depending on their profile, while filing Form 10F.
6. What happens if I don’t submit TRC or Form 10F?
If you don’t submit TRC or Form 10F, Indian tax authorities will not apply DTAA benefits. As a result, your income may be taxed at higher domestic rates (up to 30%), and you may receive a tax notice or pay extra tax.
7. Can I claim DTAA relief after TDS has already been deducted?
Yes, you can still claim DTAA relief at the time of filing your Income Tax Return (ITR). If excess TDS was deducted, you may be eligible for a refund.
