What is the form for?
If a tax treaty gives you a lower rate on Indian income, you cannot just claim it. India asks for proof first.
Two documents. A tax residency certificate from your own country's tax authority. And an Indian information form giving your status, tax number, address abroad, and the period the certificate covers.
Without both, tax is deducted at the ordinary Indian rate and you are left claiming a refund later.
What changed on 1 April 2026?
India repealed the Income-tax Act, 1961 and replaced it with the Income-tax Act, 2025. Everything was renumbered.
For this purpose, the practical change is the form number.
- Form 10F is now Form 41
- Form 10FA, the residents' application for a certificate, is now Form 42
- The certificate itself is issued on Form 43
Do I need a PAN to file it?
No, and this is the part that stops people.
If you do not hold a PAN and are not required to, you register on the Indian e-filing portal under a separate non-resident category. You are given an NR ID instead of a PAN, and you file the form under that login.
Do I need an Indian digital signature?
No. This is the most common reason people give up and simply accept the higher withholding.
If you file under the non-resident login, you verify with a one-time password sent to your email and mobile. A digital signature certificate applies only to PAN holders who choose that route.
Can I still file it on paper?
No. A concession let non-residents without a PAN file on paper, but it expired on 30 September 2023 and was never reopened. Filing is online only.
What if I skip it?
Tax gets deducted at the ordinary rate rather than the treaty rate. You are not out of pocket forever, because you can file an Indian return and claim the difference back. But you have handed over money for a year, and created work you did not need.