How Does Form 10F Filing Work Now That Form 41 Has Replaced It?
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
- Published:
- Last modified:
Short answer
Form 10F filing is how a non-resident gives India the extra details needed to claim relief under a tax treaty. Under the Income-tax Act, 2025, Form 10F is replaced by Form 41 under section 159(8) and Rule 75. Form 41 is filed online on the e-filing portal. Indian businesses usually collect it from foreign payees.
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| Non-residents claiming relief under a tax treaty with India, and Indian businesses that make payments to them and rely on that claim | Income-tax Act, 2025, section 159(8); Income-tax Rules, 2026, Rule 75 and Form 41 (earlier Form 10F under the Income-tax Act, 1961) | No calendar due date is set in Rule 75; treaty relief is available only once the tax residency certificate and Form 41 details are provided | No specific penalty is set in Rule 75; without a tax residency certificate and Form 41, the non-resident cannot claim treaty relief under section 159(8) | 9 Oct 2026 |
What is Form 10F and what replaced Form 10F under the Income-tax Act, 2025?
Form 10F was the form a non-resident used to give the Indian tax department extra details for a tax treaty claim under the Income-tax Act, 1961. From tax year 2026-27, the same job is done by Form 41, which the e-filing portal lists as Form 10F / Form 41. Form 41 is titled "Information to be provided under section 159(8)" in the Income Tax Forms, 2026 list.
- Legal basis: Section 159(8) of the Income-tax Act, 2025 says a non-resident can claim treaty relief only when two things are in place: a certificate of residence from the government of the other country, and other documents and information as prescribed.
- Prescribed form: Rule 75(1) of the Income-tax Rules, 2026 prescribes that the other documents and information under section 159(8)(b) are given in Form No. 41.
- Supporting records: Under Rule 75(2), the non-resident must keep the documents that back up the details in Form 41, and the income-tax authority may call for them to verify the claim.
- Three parts: The Form 41 user manual says the form has three panels: Part A (Particulars of the Applicant), Part B (Residential Information), and Declaration and Verification.
- Not the TRC: Form 41 does not replace the tax residency certificate (TRC). The TRC comes from the government of the country where the non-resident lives; Form 41 adds the details India asks for on top of it.
People still search for "Form 10F" because that name was used for years and the portal page still shows both names. For the term itself, see what is Form 10F, and for treaty basics see what is DTAA.
Who needs to file Form 10F or Form 41, and who does not?
Only a non-resident who wants relief under a tax treaty with India files Form 41, as set out in the Form 41 user manual. An Indian resident business or freelancer does not file Form 41. A resident who needs proof of Indian residence for a foreign client applies for a certificate of residence in Form 42 instead.
| Person | Files Form 41? | Why | Best for |
|---|---|---|---|
| Non-resident receiving income from India and claiming treaty relief | Yes | Section 159(8)(b) and Rule 75(1) require the Form 41 details along with a TRC from the home country | Foreign vendors, consultants and companies paid by Indian businesses |
| Indian business paying a non-resident | No, but usually collects it | The treaty claim belongs to the non-resident, so the payer checks that the TRC and Form 41 are in place before relying on the treaty | Indian companies, firms and startups paying foreign vendors |
| Indian freelancer or exporter receiving money from abroad | No | A resident in India is not claiming relief as a non-resident under section 159(8) | Freelancers and service exporters with foreign clients |
| Indian resident needing proof of residence for a foreign client | No, applies in Form 42 | Rule 75(3) says a resident applies in Form 42 to the Assessing Officer, who issues the certificate in Form 43 under Rule 75(4) | Exporters whose clients ask for an Indian TRC to apply a treaty rate abroad |
How do you file Form 10F online as Form 41 on the e-filing portal?
You file Form 41 online by logging in to the e-filing portal, opening the Forms as per Income Tax Act 2025 tab, and filling three panels before e-verifying. The Form 41 user manual states that the form can be submitted online only.
- Keep ready the tax identification number in the country of residence and a copy of the certificate referred to in section 159(8), which the user manual lists as prerequisites.
- Log in to the e-filing portal with your PAN, or with the NR ID if you registered as a non-resident not holding PAN.
- Go to e-File, then Income Tax Forms, then File Income Tax Forms.
- Select the Forms as per Income Tax Act 2025 tab, search for Form 41 and click File Now.
- Select the applicable tax year and click Continue, then Let's Get Started.
- Complete Part A (Particulars of the Applicant) after checking that your My Profile details, including address, are complete.
- Complete Part B (Residential Information) and then the Declaration and Verification panel, saving each one.
- Click Preview, check the details, and click Proceed To E-Verify.
- E-verify with EVC or DSC for a PAN login, or with the OTPs sent to email and mobile for an NR ID login.
- Note the Transaction ID and Acknowledgement Receipt Number, and share the acknowledgement with the Indian payer if asked.
Can a non-resident without a PAN file Form 41?
Yes. The Form 41 user manual says non-residents not holding PAN and not required to have PAN file through a separate login created for that category. They log in with an NR ID and verify the form with OTPs sent to their registered email and mobile number.
- Under the 1961 Act, such non-residents were for a time allowed to file Form 10F manually. A DGIT(Systems) notification dated 28 March 2023 extended that partial relaxation till 30 September 2023.
- That relaxation was for Form 10F and has ended; the current user manual describes online filing only for Form 41.
Which form applies, Form 10F or Form 41, for a given year?
Form 41 applies to claims under the Income-tax Act, 2025, which applies from tax year 2026-27, as explained on the e-filing portal's page on the new Act. The user manual asks the filer to select the tax year in step 5. For income of FY 2025-26 and earlier, the 1961 Act and Form 10F still apply.
- The ITR-2 validation rules for AY 2026-27 still state that Form 10F is mandatory for non-residents claiming the benefit of a preferable rate.
- If you are unsure which form fits a payment that spans both years, check the portal or ask a tax professional before filing.
What should an Indian business collect from a foreign payee for a treaty claim?
An Indian business paying a non-resident usually collects the payee's TRC and the Form 41 acknowledgement before relying on a treaty rate. Section 159(8) makes treaty relief depend on both. Rule 75(2) also lets the tax authority call for the supporting documents, so keeping copies on file helps.
- Copy of the TRC issued by the payee's home government
- Form 41 acknowledgement with the Acknowledgement Receipt Number
- The payee's tax identification number in the country of residence
- The contract or invoice showing the nature of the payment
What documents and details does Form 41 (earlier Form 10F) need?
Form 41 needs the non-resident's tax identification number in the country of residence and a copy of the TRC, plus the particulars in Part A and Part B. These prerequisites are listed in the Form 41 user manual. A valid DSC is needed only if a PAN user chooses to verify with DSC.
| Item | What it is | Source | Best for |
|---|---|---|---|
| E-filing login | A registered user ID and password, either PAN-based or an NR ID | Form 41 user manual, prerequisites | All filers |
| Tax identification number | The applicant's TIN in the country or region of residence | Form 41 user manual, prerequisites | All non-resident filers |
| Copy of the TRC | Certificate of residence from the home government, referred to in section 159(8) | Section 159(8)(a); Form 41 user manual | Every treaty relief claim |
| Profile and address details | My Profile details, including address, must be complete before Part A is saved | Form 41 user manual, step 8 | First-time filers on the portal |
| DSC or EVC, or OTPs | DSC or EVC for PAN login; OTPs to email and mobile for NR ID login | Form 41 user manual, step 16 | Choosing the right verification mode |
| Supporting documents | Records that back up the Form 41 details, kept by the non-resident | Rule 75(2), Income-tax Rules, 2026 | Answering any verification request |
What happens if a non-resident does not file Form 10F or Form 41?
If a non-resident does not provide the Form 41 details, the non-resident is not entitled to claim treaty relief. Section 159(8) allows relief only when both the TRC and the prescribed information are in place. Tax is then worked out under the Act without the treaty benefit.
- No treaty rate: Without the TRC and Form 41 details, the condition in section 159(8) is not met, so the treaty rate cannot be claimed.
- Return checks: The ITR-2 validation rules for AY 2026-27 say the TRC flag is to be treated as "No" if Form 10F is not there.
- Verification: Under Rule 75(2), the income-tax authority may call for documents that support the Form 41 details, so missing records can weaken a claim.
- Payer exposure: An Indian payer that applies a treaty rate without the TRC and Form 41 in hand may find the lower deduction questioned. Check with a tax professional on the payer's own obligations.
If Form 41 was missed, the non-resident can file it on the e-filing portal for the relevant tax year and share the acknowledgement with the Indian payer. For questions on tax already deducted at the higher rate, see foreign withholding tax or ask a tax professional.
How is tax on a payment to a non-resident calculated with and without Form 10F or Form 41?
Tax on a payment to a non-resident is calculated at the treaty rate only when the TRC and Form 41 are in place; otherwise the rate under the Act applies. Say an Indian company pays a foreign consultant Rs 10,00,000 (hypothetical). Assume the Act rate is 20% and the treaty rate is 10%; both rates are made up for this example. With the TRC and Form 41, tax is Rs 10,00,000 x 10% = Rs 1,00,000. Without them, tax is Rs 10,00,000 x 20% = Rs 2,00,000. The actual rates depend on the treaty and the type of income.
| Situation | Rate used (hypothetical) | Tax on Rs 10,00,000 | Best for |
|---|---|---|---|
| TRC and Form 41 both provided | Treaty rate, assumed 10% | Rs 1,00,000 | Non-residents from treaty countries with complete paperwork |
| TRC provided, Form 41 not filed | Rate under the Act, assumed 20% | Rs 2,00,000 | Showing why both documents are needed under section 159(8) |
| Form 41 filed, no TRC | Rate under the Act, assumed 20% | Rs 2,00,000 | Payees still waiting for a TRC from their home country |
| Payee from a country with no treaty with India | Rate under the Act, assumed 20% | Rs 2,00,000 | Checking whether a treaty exists before collecting forms |
What are the common mistakes in Form 10F filing?
- Old form: Looking for Form 10F for a tax year under the Income-tax Act, 2025, when the portal now uses Form 41 under the Forms as per Income Tax Act 2025 tab.
- Wrong filer: Assuming the Indian payer files the form. Form 41 is furnished by the non-resident claiming treaty relief.
- TRC skipped: Treating Form 41 as a substitute for the TRC. Section 159(8) needs both the certificate and the prescribed information.
- Wrong year: Selecting the wrong tax year in step 5, so the form does not match the payment being claimed.
- Profile gaps: Leaving the My Profile address incomplete, which the user manual says must be done before saving Part A.
- No records: Not keeping the documents behind the Form 41 details, which Rule 75(2) allows the tax authority to call for.
- Residents filing: Indian exporters trying to file Form 41 when what a foreign client wants is an Indian TRC, applied for in Form 42.
How did we verify this?
Every rule, deadline and form on this page is linked to its official source, checked on the dates below.
- Income-tax Act, 2025: Section 159 (Agreement with foreign countries or specified territories), Section 159(1) to (3) treaty agreements; section 159(8)(a) and (b) TRC and prescribed information for non-residents (checked 9 Oct 2026)
- Income-tax Rules, 2026: Rule 75, Rule 75(1) Form No. 41; 75(2) keeping supporting documents; 75(3) Form No. 42 application by residents; 75(4) certificate in Form No. 43 (checked 9 Oct 2026)
- Income Tax Forms, 2026 (incometaxindia.gov.in), Form No. 41: Information to be provided under section 159(8); Form No. 42 and 43 descriptions (checked 9 Oct 2026)
- Form 10F / Form 41 (e-filing portal), Portal page naming Form 10F / Form 41 under the Income Tax Act 2025 (checked 9 Oct 2026)
- Form 41 User Manual (e-filing portal), Sections 1 to 4: online-only filing, prerequisites, NR ID login, three panels, steps 1 to 16, e-verification (checked 9 Oct 2026)
- Income Tax Forms listing (e-filing portal), Form 10F / Form 41 and Form 10FA / Form 42 mapping (checked 9 Oct 2026)
- DGIT(Systems) notification dated 28 March 2023 on Form 10F partial relaxation, Manual filing of Form 10F allowed for non-residents not required to have PAN, extended till 30 September 2023 (checked 9 Oct 2026)
- ITR-2 Validation Rules for AY 2026-27 (CBDT e-Filing), Rule 21: Form 10F mandatory for non-residents to claim benefit of preferable rate; TRC flag treated as No without Form 10F (checked 9 Oct 2026)
- Income Tax Act 2025: Objective and scope (e-filing portal), Commencement of the Income-tax Act, 2025 from 1 April 2026 (checked 9 Oct 2026)
Frequently asked questions
Is Form 10F still available on the income tax portal in 2026?
The e-filing portal lists the form as Form 10F / Form 41. For tax years under the Income-tax Act, 2025, the form to file is Form 41, found under the Forms as per Income Tax Act 2025 tab. Form 10F remains relevant for earlier years governed by the Income-tax Act, 1961.
Does an Indian freelancer need Form 41 to receive payment from a foreign client?
No. Form 41 is for a non-resident claiming treaty relief in India. An Indian freelancer is usually a resident. If a foreign client asks for proof of Indian residence to apply a treaty rate abroad, the freelancer applies for a certificate of residence in Form 42, as Rule 75(3) sets out.
Can Form 41 be submitted on paper instead of online?
No. The Form 41 user manual on the e-filing portal says the form is made available on the portal and can be submitted online only. Non-residents without a PAN use a separate NR ID login. The earlier paper option for Form 10F was a temporary relaxation that ran till 30 September 2023.
How is Form 41 verified after it is filled on the e-filing portal?
Form 41 is verified after the Preview step by clicking Proceed To E-Verify. A filer using a PAN login verifies with EVC or DSC. A filer using an NR ID login verifies with OTPs sent to the registered email and mobile number. The portal then shows a Transaction ID and Acknowledgement Receipt Number.
Does a Form 41 acknowledgement prove that the treaty rate is correct?
No. A Form 41 acknowledgement shows that the non-resident has furnished the prescribed information. Whether the treaty rate applies still depends on the treaty's terms, the type of income and the TRC. Rule 75(2) lets the income-tax authority call for documents to verify the claim, so the claim can still be checked.
Which form do Indian residents use instead of Form 10F to get a tax residency certificate?
Indian residents apply for a certificate of residence in Form 42 to the Assessing Officer under Rule 75(3) of the Income-tax Rules, 2026. The officer issues the certificate in Form 43 under Rule 75(4). The e-filing portal lists the application as Form 10FA / Form 42, showing the earlier form name.