TDS Claim Rule Changed: Big News! Check the New Rules Immediately

As per the notification issued by the Central Board of Direct Taxes (CBDT) in July 2022, all non-resident taxpayers who want to avail of the benefits of lower TDS need to fill out Form 10F. This form was available in the electronic mode only which required a PAN card to complete the process. However, such taxpayers who do not have a Permanent Account Number (PAN) were unable to fill out this form.

TDS Claim Rule Changed: Big News! Check the New Rules Immediately
TDS Claim Rule Changed: Big News! Check the New Rules Immediately

So what was the solution for TDS Filing without a PAN Card?

The Central Board of Direct Taxes issued another notification on December 12, 2022, which stated  “Taxpayers of a such category will be able to fill 10F by hand till March 31, 2023, in the same way as they were doing before the notification issued in July.”

This change in TDS Claim Rule will enable non-resident taxpayers to fill out Form 10F manually. Please ensure that this form could be filled until March 31, 2023, by hand. It will let such taxpayers claim a lower TDS (Tax Deducted at Source) rate and exempt them from it.

What was the story before with TDS Filing with Form 10F?

Before this notification was issued, the non-resident taxpayers were facing issues filling out Form 10F as they did not have a PAN which was important to fill the said form electronically.

If you are such a taxpayer of India, then please fill out Form 10F by March 31, 2023, because that is the deadline for the procedure.


In this article, we learnt about the TDS Claim Rule Change for non-resident taxpayers without a Permanent Account Number. Unlike before, they can now fill out Form 10F offline without a PAN Card till March 31, 2023.

However, once that date is passed, we do not know how the government plans to help the NRI people file their TDS. Stay tuned to learn about all the upcoming updates on the topic. Also, share this article with people who need to know about this update.

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