Indian Tax Administration mandates nonresident taxpayers to furnish information electronically to avail Double Taxation Avoidance Agreements benefits

For benefits available under Double Taxation Avoidance Agreements, nonresident taxpayers will have to electronically provide specific information via Form 10F.

This may also require an Indian Tax Identification Number and registration on the Income Tax E-filing Portal.

Nonresident taxpayers should evaluate the impact of the notification, for Fiscal Year 2021/22 compliance as well as on ongoing transactions.