Who files Form 10F (now Form 41), and how is it filed?

Form 10F is one of the most searched tax forms among Indian businesses that deal with foreign parties, and also one of the most misunderstood. An Indian exporter does not file it to get paid from abroad. It is the form a non-resident files in India to claim the benefit of a tax treaty with India. From tax year 2026-27, under the Income-tax Rules, 2026, the same information is given in Form No. 41.²

This guide explains who files the form, what it contains and how it is filed on the e-filing portal, as of October 2026.²³ For what changed between the two forms, see Form 41 replaces Form 10F.

What is Form 10F, now Form 41?

Form 10F, now Form 41, is the statement of prescribed information a non-resident gives in India to claim relief under a tax treaty, alongside a certificate of residence from its own government.¹² Section 159(8) of the Income-tax Act, 2025 says a person who is not a resident is entitled to treaty relief only when it obtains that certificate and provides "such other documents and information, as may be prescribed".¹ Rule 75(1) of the Income-tax Rules, 2026 prescribes that information as Form No. 41.²

Under the Income-tax Act, 1961, the same requirement was in section 90(4) and (5), and the form was Form No. 10F under rule 21AB.⁴⁵

Who has to file Form 10F or Form 41?

A non-resident who wants relief under a tax treaty in India has to file Form 10F or Form 41, and an Indian exporter meets it mainly when it pays someone abroad.¹²

For example, an Indian design agency hires a freelance animator in another country, a Pune software firm licenses a tool from a foreign vendor, or a Kolkata marketing consultancy pays a foreign subcontractor for research. If the foreign party wants the Indian payer to apply a treaty rate instead of the domestic rate when deducting tax, the payer asks for its TRC and Form 41.¹² See the tax residency certificate guide for the other direction.

How is Form 41 filed on the e-filing portal?

Form 41 is filed online on the Income Tax Department's e-filing portal, and the portal manual gives these steps:³

1. Log in: with your user ID and password. Non-residents without a PAN, and not required to have one, use the separate login created for that category.³
2. Open the forms page: go to e-File, then Income Tax Forms, then File Income Tax Forms.³
3. Select Form 41: under the Income Tax Act 2025 tab, choose the tax year, and click Let's Get Started.³
4. Complete the panels: Part A, Part B, and Declaration and Verification, saving each panel.³
5. Preview: preview the form and click Proceed to E-Verify.³
6. E-verify: with EVC or DSC (as applicable) if you log in with a PAN, or with the OTPs sent to your email and mobile if you use the NR ID login.³

The manual asks users to complete the mandatory details in "My Profile", including address, before filing. If you choose DSC verification, you need a valid digital signature certificate.³

What information and documents does Form 41 need?

Form 41 needs the applicant's particulars and residential information, with the applicant's foreign tax identification number and a copy of the certificate referred to in section 159(8) as prerequisites.³

The Indian payer should keep the non-resident's TRC, the Form 41 acknowledgement, and any supporting documents the non-resident provides.¹ The non-resident must keep documents that substantiate the information in Form 41, and the income-tax authority may call for them to verify the claim (rule 75(2)).²

What happens if Form 41 is missing or wrong?

If Form 41 or the TRC is missing, the non-resident is not entitled to treaty relief, because section 159(8) makes both a condition.¹ The Indian payer then has no basis to apply the treaty rate.

• Missing TRC or Form 41: treaty relief is not available.¹
• Unsupported information: the tax authority may call for the documents behind Form 41.²
• Deduction rate: whether tax must be deducted on a particular payment to a non-resident, and at what rate, depends on the nature of the payment; check this with a chartered accountant (CA) before paying.

What is the timeline for filing Form 41?

The timeline for filing Form 41 is not set in the rule text: rule 75 does not say how often Form 41 must be filed or how long it stays valid.² The portal asks the filer to choose a tax year, so many payers ask for a fresh form for each tax year.³

Note: Confirm the payer's practice before relying on an older form.²³

Form 10F belongs to the Income-tax Act, 1961 and rule 21AB of the Income-tax Rules, 1962.⁴⁵ For tax year 2026-27 onwards, the portal lists Form 41 under the Income Tax Act 2025 tab.³ For a payment or claim that relates to a year before 1 April 2026, check with the payer or a CA which form the claim needs.

What are the common mistakes with Form 10F and Form 41?

The common mistakes with Form 10F and Form 41 are an Indian exporter trying to file it for its own income, treating a TRC alone as enough, and relying on a form for an earlier tax year.¹²³

• Wrong filer: Indian exporters apply for a TRC in Form 42; Form 41 is for non-residents.²
• TRC alone: section 159(8) needs the TRC and the prescribed information.¹
• Stale form: the portal asks for a tax year, so check whether the payer wants a fresh form.³
• Incomplete profile: complete "My Profile" before filing.³

For a payment to a non-resident, settle the deduction rate with a CA before paying, and keep the TRC and Form 41 acknowledgement with the payment record.¹