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Ebizfiling helps individuals and entities file Form 41 with TRC support for foreign income claims.
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Form 41 filing online allows eligible non-residents to provide prescribed information for claiming Double Taxation Avoidance Agreement benefits in India.
Ebizfiling helps non-residents review their Tax Residency Certificate, prepare Form 41 and complete the filing process under Section 159(8) of the Income Tax Act, 2025.
Form 41 is a self-declaration filed by a non-resident taxpayer to provide prescribed information for claiming benefits under a Double Taxation Avoidance Agreement between India and another country.
It is required under Section 159(8) of the Income Tax Act, 2025, and prescribed by Rule 75 of the Income Tax Rules, 2026.
The form works with a valid Tax Residency Certificate issued by the tax authority of the taxpayer’s country of residence. It allows the Income Tax Department and the Indian payer to verify information relevant to the DTAA claim.
Form 41 is the renumbered version of Form 10F and applies under the new income-tax framework from 1 April 2026.
Form 41 replaces Form 10F for non-residents claiming DTAA benefits under the Income-tax Act, 2025. Although both forms serve a similar purpose, Form 41 follows the updated sections, rules, terminology and filing structure applicable from 1 April 2026.
|
Basis |
Form 10F |
Form 41 |
|
Governing law |
Income-tax Act, 1961 |
Income-tax Act, 2025 |
|
Relevant section |
Sections 90(5) and 90A(5) |
Section 159(8) |
|
Prescribed rule |
Rule 21AB of the Income-tax Rules, 1962 |
Rule 75 of the Income-tax Rules, 2026 |
|
Applicable period |
Up to 31 March 2026 |
From 1 April 2026 |
|
Purpose |
Providing prescribed details to claim DTAA benefits |
Providing prescribed details to claim DTAA benefits |
|
Tax period terminology |
Previous year or financial year |
Tax year |
|
Main supporting document |
Tax Residency Certificate |
Tax Residency Certificate |
|
Filing mode |
Online |
Online |
|
Non-PAN filing |
Available to eligible non-residents |
Available to eligible non-residents |
|
Verification |
Electronic verification |
EVC, DSC or permitted OTP-based verification |
Non-residents claiming DTAA benefits from 1 April 2026 should select Form 41 under the forms applicable to the Income-tax Act, 2025. Form 10F remains relevant only for periods governed by the Income tax Act, 1961.
Form 41 filing requires consistency between the TRC, TIN, taxpayer status and treaty claim. Incorrect information can affect the applicable TDS rate or delay the payment.
Ebizfiling can assist with:
Call us at +91 9643203209 or email info@ebizfiling.com for professional assistance.
Apart from Form 41 filing, Ebizfiling can also assist with:
Yes. A Tax Residency Certificate is a key document for claiming DTAA benefits.
The TRC should be issued by the government or authorised tax authority of the taxpayer’s country of residence. It should cover the relevant period for which the treaty benefit is claimed.
Form 41 does not replace the TRC. It provides prescribed information in addition to the residency certificate.
The following TRC details should be checked before filing:
Any difference between Form 41 and the TRC may affect the DTAA claim.
Form 41 does not have one fixed calendar due date applicable to every non-resident. It should be furnished whenever treaty benefits are claimed.
The form should generally be filed:
According to the Income Tax Department’s guidance, Form 41 is generally filed once for each relevant tax year.
Yes. A non-resident who does not hold PAN and is not required to obtain PAN may use the separate registration category provided on the Income Tax e-Filing portal.
The non-resident may have to provide:
For eligible non-residents without PAN, verification may be completed using OTPs sent to the registered email address and mobile number.
The availability of the non-PAN filing route does not automatically mean that PAN is not required. The taxpayer’s PAN requirement must be examined separately.
The verification method may depend on the taxpayer’s profile and portal registration.
Available methods may include:
A foreign company or another taxpayer required to use DSC should ensure that the DSC is valid and registered on the e-Filing portal.
Form 41 supports a claim for treaty exemption or a reduced Indian tax rate, subject to the conditions of the applicable DTAA.
Form 41 and the TRC help the Indian payer review the applicable withholding tax rate before making the required deduction.
Timely filing may prevent tax deduction at a higher domestic rate when the taxpayer qualifies for a lower rate under the DTAA.
Eligible non-residents without PAN can register and submit Form 41 using the dedicated facility available on the tax portal.
The filed Form 41 and acknowledgement serve as proof that the prescribed information was submitted for claiming treaty benefits.
Form 41 helps eligible non-residents meet the prescribed reporting requirement while claiming applicable benefits under the DTAA.
Document Collection
Eligibility Verification
Form Preparation
E-Filing Submission
Acknowledgement & Tracking
Form 41 is a self-declaration through which a non-resident furnishes prescribed information under Section 159(8) for claiming eligible DTAA benefits.
Yes. Form 41 under the Income-tax Rules, 2026 corresponds to Form 10F under the Income-tax Rules, 1962.
Form 41 applies under the new income-tax framework from 1 April 2026.
No. It is relevant when a non-resident seeks DTAA benefits and is required to furnish the prescribed information. It is not required merely because a non-resident receives income from India.
Form 41 is generally filed once for each tax year in which the non-resident claims DTAA benefits.
No single calendar due date applies to every taxpayer. It should generally be filed before the treaty benefit is applied to a payment or claimed in an income tax return.
Yes. Eligible non-residents can file through the portal registration category created for non-residents without PAN. The legal requirement to obtain PAN must still be checked separately.
Yes. A valid Tax Residency Certificate issued by the relevant foreign tax authority is a key document for claiming DTAA benefits.
No. Form 41 must be submitted online through the Income Tax e-Filing portal.
No. Form 41 cannot be edited after submission and generation of the acknowledgement. The information should be checked carefully before filing.
No. Proof of tax payment is not a prescribed attachment merely for filing Form 41. Documents supporting the underlying treaty claim should still be retained.
Eligible non-residents using the non-PAN registration route may complete verification through OTPs sent to the registered email address and mobile number.
No. The Indian payer must also examine the DTAA article, TRC, beneficial ownership, income type and other applicable conditions.
An inconsistency may delay or affect the DTAA claim. The taxpayer should correct the underlying information or obtain professional advice before filing.
Form 41 is generally connected with the non-resident and the relevant tax year. However, each Indian payer may request the filed form, acknowledgement, TRC and transaction-specific documents before applying DTAA benefits.
Yes. Ebizfiling can review the available non-PAN filing route and assist with the documentation and filing process. This does not by itself confirm that the foreign company is exempt from obtaining PAN.
No. Filing Form 41 is an important compliance requirement, but it does not automatically guarantee a treaty exemption or lower TDS rate.
No. According to the Income Tax Department’s guidance, Form 41 cannot be edited after it is submitted and an acknowledgement is generated.
Get your Form 10F filed online at just INR 29,999/- only.
Ebizfiling helps individuals and entities file Form 41 with TRC support for foreign income claims.
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