Form No. 10F is used to provide essential information under Rule 21AB for claiming benefits under Sections 90 and 90A of the Income-tax Act, 1961. This form is required when a Tax Residency Certificate (TRC) does not contain complete details needed to avail Double Taxation Avoidance Agreement (DTAA) benefits. It captures key information such as taxpayer status, PAN/Aadhaar, nationality, foreign tax identification number, residency period, and overseas address.

Source: https://incometaxindia.gov.in



