Tax

What changed when Form 41 replaced Form 10F?

Author:: Editorial team, serviceexportguide.com
Verified by:: Editorial team
Published: 28 October 2026
Last modified: 30 October 2026
Reading time: 6 min read

Short answer

The Income-tax Act, 2025 came into force on 1 April 2026.¹ Form No. 41 under rule 75 replaced Form No. 10F under rule 21AB for a non-resident's treaty information.²³ Treaty relief still needs a tax residency certificate plus the prescribed information, now under section 159(8).⁴⁵ Form 10FA became Form 42, and Form 10FB became Form 43.²³

Change	Applies to	Governed by	Deadline	Penalty	Last verified
Form 10F to Form 41	Non-residents claiming treaty relief in India²⁴	Section 159(8); Income-tax Rules, 2026, rule 75(1)²⁴	From 1 April 2026; filed per tax year on the portal¹⁶	No treaty relief without the TRC and prescribed information⁴	28 October 2026
Form 10FA to Form 42	Indian residents applying for a certificate of residence²	Rule 75(3)²	Not covered on this page	Not applicable	28 October 2026
Form 10FB to Form 43	Assessing Officer issuing the certificate²	Rule 75(4)²	Not covered on this page	Not applicable	28 October 2026

The Income-tax Act, 2025 came into force on 1 April 2026, replacing the Income-tax Act, 1961, and the Income-tax Rules, 2026 were notified on 20 March 2026 with a new set of forms.¹ Several familiar treaty forms were renumbered. The most searched is Form 10F, which became Form No. 41.²³

This page sets out what changed and what did not. For who files the form and how, see Form 10F and Form 41 filing. For the resident's certificate, see tax residency certificate.

What is the Form 41 replacement for Form 10F?

The Form 41 replacement for Form 10F is the renumbering of the non-resident's treaty information form under rule 75(1) of the Income-tax Rules, 2026, from 1 April 2026, with the same role it had under rule 21AB.¹²³

Purpose	Income-tax Act, 1961 and Rules, 1962	Income-tax Act, 2025 and Rules, 2026
Non-resident needs a TRC for treaty relief	Section 90(4)	Section 159(8)(a)
Non-resident gives other prescribed information	Section 90(5)	Section 159(8)(b)
Rule prescribing the information	Rule 21AB(1)	Rule 75(1)
Non-resident's information form	Form No. 10F	Form No. 41
Resident's application for a certificate of residence	Form No. 10FA (rule 21AB(3))	Form No. 42 (rule 75(3))
Certificate of residence issued by the Assessing Officer	Form No. 10FB (rule 21AB(4))	Form No. 43 (rule 75(4))
Year the claim relates to	Previous year and assessment year	Tax year

The table follows the rule and section texts.²³⁴⁵

Who is affected by Form 41 replacing Form 10F?

Form 41 replacing Form 10F affects anyone who handles treaty claims in India: Indian businesses paying non-residents, foreign payees, and Indian residents who need a TRC.²⁴

Party	Affected	What changes	Best for
Indian business paying a non-resident	Yes	Ask for Form 41 (with the TRC) where the payee claims a treaty rate, and update onboarding checklists that still say "Form 10F"²⁴	Agencies and IT firms with foreign vendors
Foreign payee of an Indian business	Yes	Files Form 41 on the e-filing portal for the tax year in question⁶	Foreign contractors and vendors
Indian resident needing a TRC	Yes	Applies in Form No. 42 and receives Form No. 43; registered users with a valid PAN can apply²⁷	Consultants or companies asked for proof of residence
Indian freelancer billing foreign clients	No Form 41	Form 41 is for non-residents; may need its own certificate in Form 43²⁴	Freelancers paid from abroad

For US payers, see W-8BEN for Indian freelancers.

How do you update your paperwork for Form 41?

You update your paperwork for Form 41 by renaming the forms in vendor and internal documents and using tax year wording.¹²⁶

Vendor paperwork: replace "Form 10F" with "Form 41 (formerly Form 10F)" in vendor onboarding forms, contracts and email templates for tax year 2026-27 onwards.²
Internal notes: replace "Form 10FA" and "Form 10FB" with "Form 42" and "Form 43" in notes on obtaining a TRC.²
Tax year wording: refer to the "tax year" rather than the "assessment year" when asking a payee which period its form covers.¹⁶
Older claims: for any claim relating to income before 1 April 2026, check with a chartered accountant (CA) whether the 1961 Act form applies.¹

Form 41 is filed online on the e-filing portal under the Income Tax Act 2025 tab, by selecting the form and the tax year.⁶ Non-residents without a PAN, and not required to have one, file through a separate login and verify by OTP, while PAN holders verify by EVC or DSC.⁶ The step-by-step process is in Form 10F and Form 41 filing.

What content and documents does Form 41 need compared with Form 10F?

Form 41 content is set by the form itself, while Form 10F content was listed in rule 21AB(1).²³

Item	Form 10F (rule 21AB)	Form 41 (rule 75)
Content source	Rule 21AB(1) listed five items: status, nationality or country of incorporation, foreign tax identification number, period of residence covered by the certificate, and address in the country of residence³	Rule 75(1) says the information "shall be as per Form No. 41"²
Information already in the TRC	Rule 21AB(2) excused repeating it³	No equivalent sub-rule in rule 75 as published²
Record keeping	Rule 21AB(2A)³	Rule 75(2)²
Panels	Not covered on this page	Part A (Particulars of the Applicant), Part B (Residential Information), Declaration and Verification⁶
Prerequisites	Not covered on this page	Foreign tax identification number and a copy of the section 159(8) certificate⁶

Whether Form 41 itself excuses information already in the certificate is a question about the form's own instructions, which the filer should read on the portal.²⁶

What happens if a payee gives Form 10F instead of Form 41?

If a payee gives Form 10F for tax year 2026-27 onwards, the payer is holding the old-law form, while section 159(8)(b) asks for the information prescribed under the 2025 Act, which rule 75(1) sets as Form No. 41.²⁴

Treaty relief condition: a non-resident cannot claim treaty relief in India on the strength of a treaty alone; section 159(8)(a) keeps the TRC condition from section 90(4) of the 1961 Act.⁴⁵
Verification: the income-tax authority can call for the documents behind Form 41 to verify the claim.²
Older years: for income before 1 April 2026, the 1961 Act form may still apply; check with a CA.¹

Which rule says Form 41 replaced Form 10F?

The rule that says Form 41 replaced Form 10F is rule 75 of the Income-tax Rules, 2026, notified on 20 March 2026 and applied with the Income-tax Act, 2025 from 1 April 2026.¹²

Rule or section	Date	Plain meaning
Section 159(8), Income-tax Act, 2025⁴	In force 1 April 2026¹	Non-residents need a TRC and prescribed information for treaty relief
Rule 75(1)²	Rules notified 20 March 2026¹	The prescribed information is Form No. 41
Rule 75(2)²	Rules notified 20 March 2026¹	Non-residents keep supporting documents
Rule 75(3) and (4)²	Rules notified 20 March 2026¹	Residents apply in Form 42; the Assessing Officer issues Form 43
Rule 21AB, Income-tax Rules, 1962³	Earlier rule	Form 10F, 10FA and 10FB for years before 1 April 2026

For residents, the route to a certificate is the same: apply to the Assessing Officer, who issues the certificate on being satisfied.²³

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

The common mistakes with Form 41 and Form 10F are keeping "Form 10F" in vendor checklists, assuming Indian freelancers must file Form 41, and using assessment year wording.¹²⁴

Old form names: update onboarding checklists to Form 41.²
Wrong filer: Form 41 is for non-residents.²⁴
Wrong period wording: the 2025 Act uses the tax year.¹
Old TRC form numbers: residents now apply in Form 42 (formerly Form 10FA).²

For example, say a Bengaluru agency pays a foreign illustrator who claims a treaty rate: from tax year 2026-27 the agency asks for the illustrator's TRC and Form 41 (formerly Form 10F).²⁴

The companion change for foreign tax credit is covered in Form 44 replaces Form 67.

How did we verify this?

We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.

Frequently asked questions

Is Form 41 the same as Form 10F?+

Form 41 serves the same purpose as Form 10F: the information a non-resident gives to claim treaty relief in India. Form 10F was prescribed by rule 21AB of the Income-tax Rules, 1962, while Form 41 is prescribed by rule 75(1) of the Income-tax Rules, 2026.²³ The content now sits in the form itself.

From when does Form 41 apply?+

Form 41 applies under the Income-tax Act, 2025, which came into force on 1 April 2026, with the Income-tax Rules, 2026 notified on 20 March 2026.¹ The e-filing portal lists Form 41 under the Income Tax Act 2025 tab with a tax year selection.⁶ Older claims may still need Form 10F.

What replaced Form 10FA and Form 10FB?+

Form 10FA and Form 10FB were replaced by Form No. 42 and Form No. 43. A resident applies for a certificate of residence in Form No. 42, and the Assessing Officer issues it in Form No. 43, under rule 75(3) and (4) of the Income-tax Rules, 2026.² The portal says registered users with a valid PAN can apply.⁷

Do Indian freelancers need to file Form 41?+

Indian freelancers do not file Form 41 for income from foreign clients. Form 41 is for non-residents claiming treaty relief in India.²⁴ An Indian freelancer or agency may instead ask a foreign contractor it pays to provide Form 41 with a TRC, where the contractor claims a treaty rate.

Does Form 41 still excuse information already in the TRC?+

Rule 21AB(2) said the non-resident need not repeat information already contained in the TRC, but rule 75, as published on the Income Tax Department site, has no equivalent sub-rule.²³ Whether Form 41 itself excuses that information is a question about the form's own instructions, which the filer should read on the portal.

Do non-residents still have to keep records for Form 41?+

Non-residents still have to keep records for Form 41. Rule 21AB(2A) required the non-resident to keep documents substantiating the Form 10F information, and rule 75(2) now does the same for Form 41, with the income-tax authority able to call for the documents to verify the treaty claim.²³

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

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