The Directorate of Income Tax (Systems) announced on 28 March 2023 the extension until 30 September 2023 of the relaxation granted with respect to the e-filing of withholding tax Form 10F by non-resident taxpayers without an Indian PAN number. Form 10F is required to be e-filed (together with other documentary proof) by non-resident taxpayers seeking withholding tax relief in India. Due to practical difficulties in the e-filing process, the Indian revenue authorities granted a temporary relax…