Vidhu Duggal & Co....
Form 41 Introduced in Income Tax Act 2025 | Replacement of Form 10F for DTAA Treaty Benefit for Non-Residents
Form 41 introduced in Income Tax Act, 2025 to replace existing Form 10F to claim the Treaty Benefit by Non-residents or Foreign Companies in India

12 Mar, 2026

By CA

Form 41 introduced in Income Tax Act, 2025 to replace existing Form 10F to claim the Treaty Benefit by Non-residents or Foreign Companies in India

Form 41 is introduced in place of Form 10F to claim the treaty benefit by the non-residents or foreign companies in India.

Tax Residency Certificate (TRC) is still required to be attached in Form 41 to claim the benefit.

Key changes in transition from Form 10F to Form 41 and the concern areas around the same

  1. Communication address “in India”

  2. Contact number of NR

  3. ‘Verification’ by an Individual holding PAN

  4. Verification: “I am COMPETENT to verify and submit this form”

  5. Mandatory filing even when TRC has full details

  6. Mandatory attachment of TRC

#TRC #taxresidency #foreigncompany #nonresident #india #MNC #DTAA #treaty #tax #benefit