If a Singapore company receives royalty payments from an Indian entity, it must submit Form 10F along with a Tax Residency Certificate (TRC) and a No Permanent Establishment (No PE) Declaration to claim the reduced 10% withholding tax rate under the Singapore–India Double Taxation Avoidance Agreement (DTAA). Without Form 10F, Indian payers are required to deduct TDS at the higher rate of 20% (plus surcharge and cess) under Section 115A of the Income Tax Act, 1961. This guide is for Singapore-based companies, CFOs, and finance teams managing cross-border royalty income from India.

• DTAA reduced rate: 10% on royalties (Article 12 of India-Singapore DTAA) vs. 20% under domestic law (Section 115A)
• Form 10F must be filed online on the Indian Income Tax portal – requires a PAN card and an Income Tax login for the foreign entity
• A foreign company DSC (of the authorised signatory) is mandatory for digital filing and ITR submission in India

What is Form 10F and Why Does It Matter for Royalty Payments?

Form 10F is a self-declaration form prescribed under Rule 21AB of the Income Tax Rules, 1962. It is filed by a non-resident (foreign) entity to supplement its Tax Residency Certificate (TRC) when certain details — such as the taxpayer identification number or the period of residency — are missing from the TRC issued by the foreign tax authority.

For Singapore companies receiving royalties from Indian businesses, Form 10F is the critical document that unlocks the benefit of the lower DTAA tax rate. The Indian payer (the company making the royalty payment) will deduct TDS at the treaty rate only after receiving this form. If it is not provided, TDS is deducted at 20% under Section 115A — a significant additional cost.

Since 2023, the Central Board of Direct Taxes (CBDT) has made online filing of Form 10F mandatory on the Indian Income Tax e-filing portal (incometax.gov.in). This means the Singapore entity must register on the portal, obtain a PAN, and file Form 10F electronically.

Singapore–India DTAA: Key Royalty and FTS Provisions

The India–Singapore DTAA (Double Tax Avoidance Agreement), as amended by the Protocol, provides for a concessional withholding tax rate on royalties and Fees for Technical Services (FTS). Here is a quick comparison of what applies with and without DTAA benefits:

Scenario	Applicable Rate (Royalty / FTS)	Governing Provision
Without DTAA benefit (default)	20% + surcharge + cess (for non-residents)	Section 115A, Income Tax Act 1961
With DTAA benefit (Singapore Co.)	10% (plus applicable surcharge and cess)	Article 12, India–Singapore DTAA
Effective rate (with DTAA + no surcharge threshold)	~10.4% (for amounts below ₹1 crore)	Article 12 + DTAA Protocol

Important note on Section 115A: A Singapore company can pay tax at the Section 115A rate (20%) on royalty or FTS income without filing an ITR in India — but only if it does not claim DTAA benefits. If the company wishes to avail the 10% DTAA rate, it must comply with all DTAA benefit conditions including Form 10F, TRC, and ITR filing.

Complete List of Documents Required to Claim DTAA Benefits (Singapore Entity)

To claim the lower 10% rate under the Singapore–India DTAA on royalty payments, the Singapore company must furnish the following documents to the Indian payer and also file on the Income Tax portal:

1. Tax Residency Certificate (TRC)

Issued by the Inland Revenue Authority of Singapore (IRAS), the TRC confirms that the Singapore company is a tax resident of Singapore. It must cover the relevant financial year. The TRC must be obtained fresh for each year in which DTAA benefits are claimed.

2. Form 10F (Online Filing)

Filed electronically on the Indian Income Tax portal. It supplements the TRC by providing details like:

• Status of the taxpayer (company, individual, etc.)
• Nationality or country of incorporation
• Tax Identification Number (TIN) in Singapore
• Period for which residential status is applicable
• Address in Singapore during the relevant period

3. No Permanent Establishment (No PE) Declaration

A self-declaration from the Singapore entity confirming that it does not have a Permanent Establishment (PE) in India within the meaning of Article 5 of the DTAA. The presence of a PE in India would mean the royalty income is taxable as business profits in India — at a potentially higher rate — rather than as passive royalty income taxed at the concessional DTAA rate.

4. PAN Card (India)

The Singapore entity must obtain a Permanent Account Number (PAN) from Indian tax authorities. PAN is mandatory for:

• Registering on the Indian Income Tax e-filing portal
• Filing Form 10F online
• Filing Income Tax Return (ITR) in India (if DTAA benefit is claimed)
• Ensuring TDS is deducted at the correct DTAA rate (without PAN, TDS defaults to 20% regardless of DTAA)

5. Indian Income Tax Portal Login

The Singapore company must create a login on the Indian Income Tax e-filing portal using its PAN. This login is required to file Form 10F and, if applicable, the ITR.

6. Digital Signature Certificate (DSC) of Authorised Signatory

This is a critical and often overlooked requirement. The DSC of the foreign (Singapore) authorised signatory is required for filing on the Indian portal — a regular Indian DSC of a local director or partner will not suffice. For the DSC of a foreign director/authorised signatory, the following is required:

• Email OTP and phone OTP verification from the foreign individual
• Video verification of the foreign individual
• Address proof (such as a Driving Licence)
• Photograph
• Copy of Passport

Obtaining a foreign DSC can be time-consuming. It is strongly recommended to initiate this process well in advance of the payment date or filing deadline.

Step-by-Step Process to File Form 10F for Singapore Royalty Payments

Step 1: Obtain PAN for the Singapore Entity

Apply for PAN using Form 49AA (for foreign entities/individuals). Submit the application along with the Certificate of Incorporation, address proof, and identity documents of the authorised signatory. PAN is typically issued within 15–20 working days.

Step 2: Register on the Income Tax e-Filing Portal

Use the PAN to register the Singapore company on the Indian Income Tax e-filing portal. The login credentials will be needed for all subsequent filings.

Step 3: Obtain DSC of Foreign Authorised Signatory

Engage a licensed Certifying Authority (CA) in India to issue a Class 3 DSC for the Singapore signatory. Ensure all KYC documents are ready: passport, address proof, photograph, and availability for OTP and video verification.

Step 4: Obtain TRC from IRAS

Apply to the Inland Revenue Authority of Singapore (IRAS) for the Tax Residency Certificate for the relevant financial year. IRAS typically issues TRCs within 7–10 working days.

Step 5: File Form 10F Online

Log in to the Indian Income Tax e-filing portal, navigate to e-File > Income Tax Forms > Form 10F, fill in the required details (referencing the TRC), and submit using the foreign DSC.

Step 6: Prepare the No PE Declaration

Draft and sign the No Permanent Establishment Declaration. This is typically on the letterhead of the Singapore company, signed by the authorised signatory, confirming the absence of a PE in India during the relevant period.

Step 7: Provide Documents to Indian Payer

Submit the TRC, Form 10F acknowledgement, No PE Declaration, and PAN copy to the Indian entity making the royalty payment. The Indian entity will then deduct TDS at 10% (as per the DTAA) instead of 20%.

Step 8: File Income Tax Return (ITR) in India

Once DTAA benefits are claimed, the Singapore entity is required to file an Income Tax Return (ITR-6) in India for the relevant assessment year. The due date for filing ITR for a foreign company in India is 31st October of the assessment year (where a tax audit is applicable) or 31st July (where no tax audit applies).

What Happens If Form 10F Is Not Filed?

Failure to file Form 10F or provide the required documents has significant financial consequences:

• The Indian payer must deduct TDS at 20% under Section 115A (plus applicable surcharge and cess), instead of 10%
• The additional 10% deduction cannot be easily reclaimed without filing an ITR in India and going through a refund process
• The Indian payer may also face scrutiny for short deduction of TDS if proper documentation is not in place
• Non-compliance may result in disallowance of the royalty expense in the hands of the Indian payer under Section 40(a)(i) of the Income Tax Act

Form 10F: Common Questions Answered

Is Form 10F required every year?

Yes. Form 10F must be filed for each financial year in which DTAA benefits are to be claimed. A fresh TRC from IRAS is also required each year.

Can Form 10F be filed offline?

As per CBDT notification, online filing of Form 10F on the Indian Income Tax portal is mandatory. Offline filing is no longer accepted for most foreign entities. An exception was permitted for entities without PAN on an interim basis, but the CBDT has periodically revised this — it is safest to complete the online filing.

Does the Singapore company need to file an ITR even if all tax is withheld at source?

If the Singapore company does not claim DTAA benefits and pays tax under Section 115A, ITR filing is not mandatory. However, if DTAA benefits are claimed (i.e., TDS at 10%), ITR filing in India becomes mandatory as a condition of availing those benefits. This also applies to royalties and FTS under the India–Singapore DTAA.

What is the definition of "royalty" under the India–Singapore DTAA?

Under Article 12 of the India–Singapore DTAA, "royalty" typically includes payments for the use of, or the right to use, copyrights, patents, trade marks, designs, secret formulas, processes, and industrial/commercial/scientific equipment, among other intellectual property. Fees for technical services (FTS) are addressed under the same article with the same rate of 10%.

What if the royalty payment is made to a Singapore individual, not a company?

The same process applies — the individual must obtain a PAN, register on the Income Tax portal, get a personal DSC, obtain a TRC from IRAS, file Form 10F, and submit a No PE Declaration to the Indian payer.

How Taxocity Helps Singapore Entities with Form 10F and DTAA Compliance

Taxocity, trusted by businesses since 1975 and rated 4.8/5 by over 5,000 clients, provides end-to-end DTAA compliance support for Singapore entities receiving income from India. Our services include:

• PAN application for foreign entities (Form 49AA)
• Income Tax portal registration and account management
• Foreign DSC procurement — coordinating OTP, video verification, and KYC for Singapore-based signatories
• Form 10F online filing with 100% compliance guarantee
• TRC application guidance with IRAS
• No PE Declaration drafting
• ITR filing in India for foreign companies claiming DTAA benefits
• Advisory on withholding tax obligations for Indian payers under GST and direct tax

Our real human experts handle the entire process — from obtaining the foreign entity's DSC to submitting the ITR — so your finance team can focus on business operations, not bureaucratic hurdles.

Key Takeaways

1. Form 10F is mandatory for Singapore companies to claim the 10% DTAA rate on royalties from India (vs. 20% under domestic law)
2. Filing is done online on the Indian Income Tax portal — the Singapore entity needs PAN, portal login, and a foreign DSC
3. A TRC from IRAS and a No PE Declaration are equally essential — all three documents must be provided to the Indian payer
4. The foreign DSC (not an Indian director's DSC) must be obtained from a Certifying Authority — allow extra lead time for video verification and KYC
5. Once DTAA benefits are claimed, the Singapore entity must file an ITR in India for that assessment year
6. Under Section 115A, if no DTAA benefit is claimed, tax is 20% and no ITR is required — but this is rarely tax-efficient
7. Form 10F must be renewed every financial year along with a fresh TRC

Sources

• Income Tax India e-Filing Portal — incometax.gov.in
• Inland Revenue Authority of Singapore (IRAS) — iras.gov.sg
• Ministry of Corporate Affairs, India — mca.gov.in

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Disclaimer: This article is intended for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and treaty provisions are subject to change. Please consult a qualified tax advisor or chartered accountant before making any decisions regarding DTAA compliance, Form 10F filing, or withholding tax obligations.