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Quick answer: Form 41 is the form a non resident files to give particulars to a payer when claiming relief under a tax treaty. It replaces Form 10F from 1 April 2026 under the Income-tax Rules, 2026 and section 159(8) of the Income-tax Act, 2025. It is filed electronically on the income tax portal and is generally used together with a tax residency certificate from your country. It does not promise a lower tax. The treaty decides that.
This is general information, not tax advice. The forms, rules and portal steps changed from 1 April 2026, and several details below come from commentary because the department’s FAQ pages should be read in full. Check the department’s Form 41 FAQ and a chartered accountant before you file. This guide is independent and has not been reviewed by a chartered accountant.
Form 10F and Form 41
| Until 31 March 2026 | From 1 April 2026 | |
|---|---|---|
| Form | Form 10F | Form 41 |
| Law | Section 90(5) and 90A(5), Income-tax Act, 1961 | Section 159(8), Income-tax Act, 2025 |
| Rule | Rule 21AB | Rule 75, Income-tax Rules, 2026 (per commentary) |
The department’s forms mapping lists Form 41 against Form 10F (see the mapping guide and the form). Many blogs still say Form 10F. Form 10F stays relevant for earlier periods, so match the form to the date of the payment or deduction (see CalcGuru).
Who needs it, and when
- A non resident with Indian source income who wants the benefit of a tax treaty on that income.
- Payers such as tenants, banks and companies paying interest, rent or royalty ask for it so they can deduct tax at the treaty rate. Without Form 41 and the residency certificate, a payer may deduct at the full domestic rate, or the claim may fail when your return is processed (see India Briefing).
- A non resident who is not claiming a treaty benefit does not need to file it.
What section 159(8) is said to require
Commentary reads the section as allowing treaty relief only when a tax residency certificate is obtained and the prescribed documents are furnished. It treats Form 41 as required even where the certificate already shows the details, which removes the earlier leniency in Rule 21AB(2) (see Taxmann). India Briefing and CasAhuja agree that the certificate alone is not enough and that both are needed. Confirm the rule in the Act and the FAQ.
What the form asks for
One guide describes Part A as name, email, mobile, address and an optional PAN, and Part B as status (individual, company or firm), nationality, country of residence, the tax identification number in the country of residence, a declaration, and the upload of the residency certificate as a PDF (see CasAhuja). The details must match the certificate. The form instructions govern, so read them before you fill it.
How to file
| Step | What to do |
|---|---|
| 1 | Log in to the income tax portal with a PAN. The department’s Form 41 user manual says a non resident who has no PAN and is not required to have one files through a separate login created for that category. |
| 2 | Go to e-File, Income Tax Forms, File Income Tax Forms, and use the tab for the 2025 Act, since the default tab may not show Form 41. |
| 3 | Choose tax year 2026-27, fill in the form and upload the residency certificate. |
| 4 | E-verify with an electronic verification code or digital signature if you have a PAN, or with the one time codes sent to your email and mobile for a non PAN user. |
| 5 | Save the acknowledgement number and give it to the payer. |
A submitted form generally cannot be edited. One filing a year is described for each tax year and income stream, ideally before or at the time of deduction. Confirm the timing with the payer and your accountant.
The tax identification number problem
The form asks for the tax identification number of your country of residence and says it must match the certificate. The department’s filing prerequisites are reported to ask for a copy of the section 159(8) certificate together with your foreign tax identification number. Some countries, including the UAE, do not issue individual tax numbers (see the OECD sheet through the department’s treaty page and the OECD sheet). How Form 41 treats an individual with no number should be checked in the form instructions and with your accountant. Do not invent a number.
What a treaty does and does not do
- A treaty can lower the rate of tax withheld on income such as interest or royalty. Treaty rates are flat rates, and you do not add cess on top (see CalcGuru).
- On the sale of Indian immovable property, treaties such as the India UAE agreement generally let India tax the gain. Article 13 deals with gains. A residency certificate and Form 41 will rarely remove Indian tax on the sale of a flat, so do not plan on it. See the NRI property-sale TDS guide and the guide to the lower TDS certificate (Form 128).
- The certificate proves residence. It does not by itself give any relief in India, and Indian residential status is a separate test. See the guide to RNOR status for returning NRIs.
- The treaty often matters more for foreign tax credit in your own country. Ask a tax adviser there.
For rent paid to an NRI landlord, see the guide to TDS on rent paid to an NRI landlord. For the UAE certificate, see the guide to the UAE tax residency certificate. For filing your return, see the NRI income tax return guide.
A checklist
| Item | Check |
|---|---|
| Residency certificate | Obtained for the relevant period, in your name |
| Tax identification number | Matches the certificate |
| Period | Tax year 2026-27 onward uses Form 41, and earlier periods use Form 10F |
| Payer | Told which form and acknowledgement number to use |
| Verification | Form e-verified and the acknowledgement saved |
Frequently Asked Questions
Is Form 41 the same as Form 10F?
Form 41 replaces Form 10F from 1 April 2026 under the Income-tax Rules, 2026, with section 159(8) of the 2025 Act as the source. Form 10F still applies to earlier periods.
Who must file Form 41?
A non resident with Indian income who wants a treaty benefit, usually because a payer needs the particulars to deduct tax at the treaty rate.
Do I need a tax residency certificate as well?
Commentary says yes. The certificate alone is not enough and Form 41 alone is not enough.
Does Form 41 reduce tax on the sale of my flat?
It rarely will. Treaties generally let India tax gains on Indian immovable property. Ask an accountant.
Where do I file it?
On the income tax portal, using the 2025 Act tab, and e-verify it.
What if my country does not issue a tax number?
Check the form instructions and ask your accountant. Do not make up a number.
Sources
| Point | Source |
|---|---|
| Form and FAQ | Form 41 FAQ, Form 41 and mapping guide |
| Commentary | India Briefing, Taxmann, CasAhuja and CalcGuru |
| India UAE treaty | Income Tax Department |
Reviewed on 30 October 2026. The department’s Form 41 FAQ and the Rules are the sources to rely on. Check the section and rule numbers, the fields and the period before you file. This guide has not been reviewed by a chartered accountant.
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