Form 10F and Form 41: Tax Residency Information for DTAA Benefit
Give the details missing from your Tax Residency Certificate so an Indian payer can apply the lower tax treaty rate.
Law version: FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
A non-resident who wants an Indian payer to deduct tax at the rate in a double taxation avoidance agreement (DTAA) must give a Tax Residency Certificate (TRC) from the tax authority of the country of residence. Where the TRC does not contain all the prescribed details, such as status, nationality, tax identification number, period of residence and address, the non-resident also gives them in Form 10F (Rule 21AB) up to FY 2025-26, or in Form 41 under the Income-tax Rules, 2026 from Tax Year 2026-27.
When it is used
- An NRI receiving interest, dividend, rent or capital gains from India and claiming a treaty rate.
- A foreign company receiving royalty or fees for technical services from an Indian customer.
- Before the Indian payer files Form 15CA / 15CB (Forms 145 / 146 from 1 April 2026) for a remittance.
What the template covers
- Name, PAN (if allotted) and status
- Nationality or country of incorporation
- Tax identification number in the country of residence
- Period for which residential status applies
- Address in the country of residence
- Details not in the TRC, nature of income and Indian payer
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Filing
Date; Financial Year / Tax Year
Non-Resident
Full Name; PAN (if allotted); Address in Country of Residence; Country of Residence; Tax Identification Number (TIN) in Country of Residence; Residential Status in Country of Residence
TRC
TRC issued by (tax authority); TRC Valid Period; Information NOT contained in TRC (hence Form 10F needed)
Income
Nature of Income from India; Indian Payer Name
Stamp duty, registration and filing
The TRC is mandatory; Form 10F or Form 41 supplements it and does not replace it. The form is generally filed electronically on the income-tax e-filing portal; check the current filing mode and any relaxation for non-residents without PAN on incometax.gov.in. The payer may also ask for a no permanent establishment declaration and a beneficial ownership declaration. Without a valid TRC and the form, the payer deducts tax at the rates in the Act.
From Tax Year 2026-27 the information is given in Form 41 under the Income-tax Rules, 2026 (formerly Form 10F).
Generate the Form 10F / Form 41 — Tax Residency Information (NRI DTAA)
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
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Frequently asked questions
Is Form 10F needed if my TRC has all details?
Where the TRC already contains every prescribed detail, Form 10F is not strictly required, but payers often ask for it anyway.
Is Form 10F replaced from 1 April 2026?
Yes. From Tax Year 2026-27 the information is given in Form 41 under the Income-tax Rules, 2026.
Do I need a PAN to file Form 10F?
Electronic filing on the portal requires a login, which is normally PAN-based. Check the current position for non-residents without PAN on the e-filing portal.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.