Partial relaxation with respect to electronic submission of Form 10F by select category of taxpayers in accordance with the DGIT (Systems) Notification No. 03 of 2022
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Electronic filing requirement for Form 10F relaxed for certain non-residents; manual submission permitted until 30 September 2023. Notification 03/2022 mandated electronic furnishing of Form 10F. Non-resident taxpayers without PAN who are not required to obtain PAN were exempted from mandatory electronic submission until 31 March 2023; that partial relaxation is extended to permit manual filing of Form 10F by that category until 30 September 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement for Form 10F relaxed for certain non-residents; manual submission permitted until 30 September 2023.
Notification 03/2022 mandated electronic furnishing of Form 10F. Non-resident taxpayers without PAN who are not required to obtain PAN were exempted from mandatory electronic submission until 31 March 2023; that partial relaxation is extended to permit manual filing of Form 10F by that category until 30 September 2023.
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