India Requires Electronic Submission of Form for Claiming Tax Treaty Benefits
India's Central Board of Direct Taxes recently issued Notification No. 3/2022 of 16 July 2022, which prescribes a list of forms, returns, statements, etc. that must be filed electronically. One of the key forms is Form 10F, which is used for the submission of information required by non-residents seeking to claim tax treaty benefits under sections 90 and 90A of the Income Tax Act, 1961. Form 1…
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