Due to the practical difficulties that non-resident (NR) taxpayers without PAN are having in complying with the aforementioned notification, and in an attempt to reduce any real hardship that these taxpayers may be experiencing, the Competent Authority has determined that this category of non-resident taxpayers who do not have PANs but are not required to have PANs under the applicable provisions of the Income-tax Act of 1961 read with the Income-tax Rules of 1962 are exempt from mandatory electronic filing of form 10F till 31st March2023.
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