Form 10F – Form 10F is a self-declaration form that must be filed by a non-resident (individual or entity) who earns income from India and wishes to claim tax benefits under a Double Taxation Avoidance Agreement (DTAA) between India and their country of residence.

It is prescribed under Section 90(5) and Section 90A(5) of the Income Tax Act, 1961, read with Rule 21AB of the Income Tax Rules, 1962.

🎯 Purpose of Form 10F :- 

India has signed DTAAs with many countries to avoid taxing the same income twice — once in India and again in the taxpayer’s home country.

To claim these DTAA benefits, a non-resident must provide:

A Tax Residency Certificate (TRC) from their home country, and

A Form 10F declaration, if certain details are not included in the TRC.

This form enables the Indian tax authorities to verify the residential status, identity, and eligibility of the non-resident taxpayer for claiming DTAA benefits.