Form 10F (Form 41 under the Income-tax Rules 2026): treaty benefit information for non-residents

Why Form 10F matters

A non-resident receiving income from India, such as fees for technical services, royalty, interest or dividends, can claim the lower rate under a Double Taxation Avoidance Agreement. The law requires a Tax Residency Certificate from the home country's tax authority. If the TRC does not include all the information prescribed by the Rules, the non-resident must also furnish Form 10F.

In practice, Indian payers ask for TRC and Form 10F before deducting tax at treaty rates, because without them the payer risks being treated as in default for short deduction.

The 2026 renumbering

The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026, and the Income-tax Rules 2026 renumbered most forms. Form 10F becomes Form 41 under Rule 75, and the application for an Indian TRC (old Form 10FA) becomes Form 42. Treaty relief provisions formerly in section 90 now sit in section 159 of the new Act.

Payments relating to periods before tax year 2026-27 and corrections of earlier returns may still use the old forms. For payments in tax year 2026-27, use the new form number shown on the portal.

Form 10F and the Indian payer's obligations

The Indian payer is responsible for deducting tax correctly under section 393 of the 2025 Act. Before applying a treaty rate, the payer should hold the TRC, Form 10F or Form 41, and usually a declaration that the payee has no permanent establishment in India and is the beneficial owner of the income.

These documents also support the Form 15CA (now Form 145) and Form 15CB (now Form 146) filings that accompany most foreign remittances, and the quarterly TDS statement for payments to non-residents.

What information does it contain?

The form is a declaration signed by the non-resident or its authorised signatory, with verification. It should match the TRC period and the payments for which treaty benefit is claimed.

• Status of the person (individual, company, firm and so on)
• Nationality or country of incorporation
• Tax identification number in the country of residence, or a unique number
• Period for which residential status applies
• Address in the country of residence
• PAN, if allotted in India

How to file

Form 10F is filed electronically on the income-tax e-filing portal. A non-resident without a PAN can register on the portal to file it. After filing, share the acknowledgement with the Indian payer along with the TRC. Since the form is linked to a period, a fresh form is usually needed when the TRC period changes, typically each year.

Common mistakes and consequences

Common errors include a TRC that covers a different period, details on Form 10F that differ from the TRC, signing by someone without authority, and sending a paper form when the payer needs the electronic acknowledgement. Treaty benefit can also depend on other conditions such as beneficial ownership, the Multilateral Instrument and anti-abuse rules, so Form 10F alone does not guarantee the treaty rate. If documents are missing, the payer generally deducts tax at the domestic rate, and the non-resident must then claim a refund by filing an Indian return.

Step by step

1. 1Obtain TRC

   Get a Tax Residency Certificate from the home country tax authority for the relevant period.

2. 2Register on the portal

   Log in with PAN, or register as a non-resident without PAN.

3. 3Fill Form 10F / Form 41

   Enter status, nationality, TIN, period and address.

4. 4Verify and submit

   Sign with DSC or other permitted verification and submit.

5. 5Share with payer

   Send the acknowledgement and TRC to the Indian payer before payment.