Short answer
Form 10F is the form in which a non-resident gives the information rule 21AB of the Income-tax Rules, 1962 prescribes to claim treaty relief under section 90 of the 1961 Act.12 It also needs a tax residency certificate.1 Under the Income-tax Act, 2025, the equivalent is Form No. 41 under rule 75(1) of the Income-tax Rules, 2026.34
| Full form | Governed by | Who needs it | Where it is used | Related terms |
|---|---|---|---|---|
| Form No. 10F (now Form No. 41) | Income-tax Act, 1961, section 90 and rule 21AB; Income-tax Act, 2025, section 159(8) and rule 75(1) of the Income-tax Rules, 20261234 | A non-resident claiming treaty relief in India14 | Payments by Indian businesses to non-residents; filed on the income tax e-filing portal15 | Tax residency certificate, DTAA, Form 42 and Form 43, withholding tax |
Form 10F is part of how India's tax treaties work in practice. A foreign person who wants a lower Indian tax rate under a treaty has to prove where it is resident and give a few prescribed details. Form 10F carried those details until the 2025 Act took over.12
What does Form 10F mean in simple words?
Form 10F is the short form of extra details that a non-resident gives so it can claim a tax treaty rate in India. Section 90(4) of the Income-tax Act, 1961 says a non-resident cannot claim treaty relief unless it obtains a certificate of residence from its own government, and section 90(5) requires such other documents and information as may be prescribed.1 Rule 21AB prescribed that information in Form No. 10F.2
For most Indian service exporters, Form 10F is a document they collect from the non-residents they pay.12
Why does Form 10F matter for Indian exporters and freelancers?
Form 10F matters for Indian exporters and freelancers when their business pays a non-resident who wants treaty relief on Indian tax deducted at source.14
- Income tax: If the payee wants treaty relief, you ask for its tax residency certificate and Form 10F (now Form 41).14
- Foreign client paperwork: Foreign clients often ask Indian exporters for documents under their own country's tax rules, such as a US certificate of foreign status. Those are separate from the Indian treaty paperwork; see W-8BEN for Indian freelancers.
For example, a Bengaluru agency hiring a freelance animator in Portugal, or a consulting firm paying a US contractor, would collect these documents.
How does Form 10F work under the Income-tax Act, 2025?
From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act, and the forms were renumbered in the Income-tax Rules, 2026.34 Section 159(8) keeps the same two conditions: a certificate of residence from the other country's government and the prescribed documents and information.3
| Purpose | 1961 Act and 1962 Rules | 2025 Act and 2026 Rules |
|---|---|---|
| Non-resident's treaty information | Form 10F, rule 21AB, section 90(5) | Form 41, rule 75(1), section 159(8)(b) |
The table is based on section 90 and rule 21AB for the old regime and section 159 and rule 75 for the new one.1234
How do you use Form 10F or Form 41?
You use Form 10F or Form 41 by keeping it, with the tax residency certificate, on file with the payment it supports.14
- Matching year: Use the form that matches the tax year of the payment.34
- Filing: A reproduction of the e-filing steps shows the form listed as "Double Taxation Relief (Form 41)" under "Forms as per Income Tax Act 2025", with tax year 2026-27 selectable.5
- Records: Keep the certificate and form together with the invoice and the tax deducted.
Filing steps are in Form 10F filing.
What is the difference between Form 41 and Forms 42 and 43?
Form 41 carries a non-resident's treaty information, while Forms 42 and 43 deal with a resident's own certificate of residence.4
| Form | Purpose | Best for |
|---|---|---|
| Form 41 | Non-resident's information for treaty relief in India (rule 75(1))4 | Indian businesses paying non-residents |
| Form 42 | Resident's application for a certificate of residence4 | Indian exporters who must prove Indian residence abroad |
| Form 43 | The certificate of residence itself4 | Indian exporters giving proof of residence to a foreign client or tax authority |
What do people get wrong about Form 10F?
People most often get wrong who files Form 10F and which number now applies.14
- Who files: Form 10F (Form 41) is for non-residents; Indian residents proving residence use Forms 42 and 43.4
- Form number: From the 2025 Act, the form is Form 41 under rule 75(1).4
- Foreign forms: A US certificate of foreign status that a client asks for is a foreign document with a separate purpose.
Treaty questions depend on facts, so confirm with a chartered accountant.
Which terms are related to Form 10F?
The terms related to Form 10F cover treaty relief and proof of residence.14
- Tax residency certificate: The certificate a treaty claim needs; see what is a tax residency certificate.
- DTAA: The tax treaty itself; see what is a DTAA.
- Withholding tax: Tax deducted at source on a payment; see what is withholding tax.
- US certificate of foreign status: The form US clients ask for; see what is W-8BEN.
- Form 41: The new number under rule 75(1);4 see Form 41 replaces Form 10F.
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
- [1]Income-tax Act, 1961, section 90 (Income Tax Department)
- [2]Income-tax Rules, 1962, rule 21AB (Form No. 10F) (Income Tax Department)
- [3]Income-tax Act, 2025, section 159 (Income Tax Department)
- [4]Income-tax Rules, 2026, rule 75 (Form Nos. 41, 42 and 43) (Income Tax Department)
- [5]KFin Technologies: Steps for filing Form 41 online in the e-filing portal (reproduction of portal steps, checked 28 October 2026)
Frequently asked questions
Does an Indian freelancer need to file Form 10F?+
Usually not. Form 10F, now Form 41, is for a non-resident claiming treaty relief in India.14 An Indian resident who needs proof of residence for a foreign client or tax authority applies for a certificate of residence in Form 42 and receives the certificate in Form 43 under rule 75 of the Income-tax Rules, 2026.4
Is Form 10F replaced by Form 41?+
Yes, for the Income-tax Act, 2025, which applies from 1 April 2026. Rule 75(1) of the Income-tax Rules, 2026 prescribes Form No. 41 for the information a non-resident provides under section 159(8)(b).34 Form 10F under rule 21AB remains the form for earlier years under the 1961 Act.2
What information does Form 10F ask for?+
Rule 21AB of the Income-tax Rules, 1962 lists the type of entity, nationality or country of incorporation, tax identification number in the country of residence, the period of the residency certificate, and the address outside India, unless these details are already in the tax residency certificate.2
Is Form 41 filed online?+
A reproduction of the portal steps shows Form 41 being filed on the income tax e-filing portal under 'Double Taxation Relief (Form 41)', listed under 'Forms as per Income Tax Act 2025', with the tax residency certificate attached and tax year 2026-27 selectable.5 Check the portal itself before you rely on these steps.
Is a tax residency certificate enough without Form 10F?+
No. Section 90(4) of the Income-tax Act, 1961 requires a certificate of residence from the other country's government, and section 90(5) requires such other documents and information as may be prescribed.1 Section 159(8) of the 2025 Act keeps the same two conditions, so a non-resident needs both.3
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.
Keep reading
Who files Form 10F (now Form 41), and how is it filed?
Form 10F, now Form 41, is filed by non-residents claiming treaty relief in India. Who needs it, what it asks for, and how to file it on the e-filing portal.
TaxWhat changed when Form 41 replaced Form 10F?
Form 10F is now Form 41 under rule 75 of the Income-tax Rules, 2026, and Forms 10FA and 10FB are now 42 and 43. What changed, what stayed and who is affected.
TaxHow do tax treaties (DTAAs) apply to Indian service exporters?
How India's tax treaties (DTAAs) decide where fees from foreign clients are taxed, which articles matter to exporters, and the 2026 forms for treaty claims.
GlossaryWhat is a tax residency certificate?
A tax residency certificate proves you are tax resident in a country for treaty purposes. Indian residents apply in Form 42 under rule 75 of the 2026 Rules.