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of <h1>Non-resident taxpayers without PAN can submit Form 10F manually until September 30, 2023, per Notification No. 03/2022.</h1> The Directorate of Income Tax (Systems) has extended the partial relaxation for non-resident taxpayers without a PAN from the electronic submission requirement of Form 10F, initially mandated by Notification No. 03/2022. These taxpayers, who face practical challenges in compliance, can continue to submit Form 10F manually until September 30, 2023. This extension aims to alleviate the difficulties encountered by this category of taxpayers, allowing them to adhere to statutory compliance using the previous manual process.
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