Directorate of Income Tax (Systems), New Delhi vide Notification No. 3 dated 12th December 2022 provided partial relaxation to Non-residents not having PAN and not required to have it under the provisions of Income-tax Act, 1961.

They can file Form 10F manually till 31st March 2023 instead of electronically as being allowed prior to issuance of DGIT (System) Notification No. 03/2022 dt. 16th July 2022.

Download official Notification: