Introduction
Form 10F incorporation date plays a vital role when non‑resident taxpayers file Form 10F to claim DTAA benefits. It ensures the Income‑Tax Department verifies your entity’s registration timeline accurately. Without it, the portal blocks the submission, even if you don’t hold a PAN card .
What Is Form 10F?
Form 10F is a self‑declaration required under Rule 21AB of the Income‑Tax Rules to supplement a Tax Residency Certificate (TRC) when certain details are missing
It captures essential data points, including your status, TIN, address, and date of incorporation/birth
Key Components
- Assessable Status: Individual, company, firm, etc.
- Tax ID Details: PAN/Aadhaar or foreign TIN
- Nationality/Registration Territory: Country of residence or incorporation
- Period Covered: Validity of TRC
- Address Outside India: For the same period
Why the Form 10F Incorporation Date Is Mandatory
Even non-resident entities without PAN must enter their date of incorporation to register on the e‑filing portal . The Department uses it to:
- Authenticate Existence: Match your TRC certificate dates.
- Prevent Fraud: Block fake submissions lacking valid registration records.
Moreover, from 1 October 2023, the CBDT removed all relaxations—everyone must e‑file Form 10F, PAN or not .
Filing Process for Non‑Residents Without PAN
Follow these steps to register and file Form 10F online:
- Portal Registration
- Go to the Income Tax e‑filing portal and click Register.
- Select Others → Non-residents not holding and not required to have PAN
- Enter: Name, date of incorporation/birth, TIN, country of residence .
- OTP Verification
- Provide email & mobile; verify via OTP.
- Form 10F Submission
- Log in, navigate to e-File → Income Tax Forms → Form 10F.
- Select AY, fill details, attach TRC & supporting docs.
- Verify with EVC or DSC; submit and download the acknowledgment .
Relief Measures & Deadlines
- Pre‑Oct 1 2023 Grace: Non‑PAN users could manually file till 30 September 2023 .
- Post‑Oct 1 2023: All non-residents must register and e‑file electronically, no exceptions .
Best Practices for Entering the Incorporation Date
- Use Official Records: Reference your Certificate of Incorporation .
- Double‑Check Format: DD/MM/YYYY or as specified on portal. .
- Keep Digital Copies: Easy access if portal prompts for evidence. .
In summary, the Form 10F incorporation date field is non-negotiable for non‑resident filers. Missing it blocks your DTAA benefit claims.
Download our free Form 10F Checklist to ensure flawless filing—never miss a detail again!
Stuck somewhere?
Disturb us to help you out!
Harshaditya Kabra
+91-88277-53530
https://www.linkedin.com/in/ca-harshaditya/
https://accorgconsulting.com/
