In this guide
The Income-tax Act, 2025 introduced Form 41 for non-residents claiming relief under a Double Taxation Avoidance Agreement (DTAA) with India. The form sets out the information and documents needed to support a treaty claim.
What Is Form 41?
Form 41 is a self-declaration prescribed under Rule 75 and Section 159(8) of the Income-tax Act, 2025, which came into force on 1 April 2026. It corresponds to Form 10F under the Income-tax Act, 1961.
Form 41 does not itself approve treaty relief or make income tax-free. Whether relief is available depends on the taxpayer’s circumstances, the type of income and the applicable DTAA.
Who Should File Form 41?
A non-resident individual, company or other entity receiving income from India should file Form 41 when claiming DTAA benefits on that income. This can include a non-resident who is not required to file an Indian income tax return but wants treaty relief on a payment subject to tax deduction at source (TDS) in India.
| Situation | What to check |
|---|---|
| Non-resident claiming DTAA relief on Indian income | Applicable treaty, tax-residency certificate and Form 41 requirements |
| Non-resident not claiming DTAA relief | Form 41 may not apply solely because the person is non-resident |
| Indian resident seeking a residence certificate for treaty purposes abroad | Form 41 is not the certificate; an Indian resident may apply to the Assessing Officer using Form 42 |
A tax-residency certificate (TRC) alone does not establish entitlement to every treaty benefit. Check the relevant treaty article and its conditions for the particular income. Filing Form 41 also does not automatically require the payer to apply a reduced withholding rate.
What Information and Documents Are Required?
Form 41 asks for applicant and residential details, including the taxpayer’s status, address and tax identification number (TIN) in their country of residence. Prepare:
- A TRC issued by the tax authority in the country of residence and valid for the relevant period.
- The taxpayer’s TIN in that country.
- Contact and profile details for the Income Tax e-Filing portal.
- Supporting records for the information submitted, such as relevant income or payment documents.
The tax authority may ask for supporting documents to verify the claim. Keep them with your tax records.
How to File Form 41 Online
Form 41 is filed online through the Income Tax e-Filing portal. A non-resident with a PAN can use their PAN-linked account. A non-resident without a PAN who is not required to obtain one can register under the portal’s non-resident taxpayer category.
- Sign in to the e-Filing portal.
- Go to e-File → Income Tax Forms → File Income Tax Forms.
- Select forms under the Income-tax Act, 2025, search for Form 41 and select File Now.
- Choose the applicable tax year.
- Review the applicant details, complete the residential information and declaration, and save each section.
- Preview the form, check the information and submit it through e-Verification.
- Save the transaction ID and acknowledgement receipt number.
Depending on the login type, verification may use EVC or DSC, or an OTP sent to the registered mobile number and email address. Complete required profile details before starting.
When Should You File?
There is no fixed calendar deadline for Form 41. The form is required when treaty benefits are claimed and should be filed once for the relevant tax year. If you claim the benefit in an income tax return, Form 41 is required for processing that claim. Where TDS applies to an Indian payment, check with the payer about when the form and supporting documents are needed.
TaxClear’s NRI ITR guide explains why treaty relief should not be assumed to apply automatically.
Frequently Asked Questions
Does Form 41 guarantee DTAA relief?
No. It provides information to support a claim. Eligibility depends on the applicable treaty and the taxpayer’s facts.
Is a tax-residency certificate required?
A non-resident claiming relief under Section 159 must provide a certificate of residence from the government of the relevant country or territory, along with the prescribed information.
Can I file Form 41 offline?
No. It must be submitted online through the Income Tax e-Filing portal.
Does Form 41 replace Form 10F?
Form 41 is the prescribed form under the new Act and corresponds to Form 10F under the earlier Act. Use the form applicable to the relevant tax period.
Can an Indian resident use Form 41 to claim treaty relief abroad?
Form 41 is for non-residents claiming relief in India. An Indian resident seeking a certificate of residence for treaty purposes may apply to the Assessing Officer using Form 42.
For help reviewing treaty documents and Indian tax reporting, contact TaxClear’s tax consultation team.
