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 10F is submitted along with the required tax residence certificated for claiming treaty benefits. The…