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Form 27Q · NRI TDS

Form 27Q Filing TDS on non-resident payments — done right.

Quarterly Form 27Q filing for TDS deducted on payments to non-residents under Section 195 — NRI rent, property sale, interest, professional fees, royalties, and dividends — with treaty rate application, TRC mapping, and Form 16A delivery.

Form 27Q is the quarterly TDS return for payments to non-residents. Every business or individual deducting TDS under Section 195 on payments to NRIs, foreign companies, or non-residents must file Form 27Q each quarter — reporting deductions, challan details, and PANs of the payees.

Section 195 cases are technically demanding. The Income Tax Act prescribes high default rates that range from 20% to 40%, but tax treaties (Double Taxation Avoidance Agreements) often provide significantly lower rates if a Tax Residency Certificate (TRC) and Form 10F are obtained from the payee. The choice between treaty rate and domestic rate is determined deduction by deduction.

Our 27Q service covers everything — verifying TRC and Form 10F from the non-resident, applying the right treaty rate, ensuring Form 15CA and 15CB are filed where the payment requires foreign remittance, deducting TDS correctly, paying the challan, filing the quarterly 27Q, generating Form 16A, and reconciling everything for both deductor and deductee.

Our 27Q Services

01

Treaty Rate Application

Identification of applicable DTAA and the correct treaty rate based on the nature of payment and country.

02

TRC & Form 10F Review

Verification of Tax Residency Certificate and Form 10F from the non-resident payee before deduction.

03

Section 195 Computation

TDS computation under Section 195 with correct grossing-up where contract requires net-of-tax payment.

04

Form 15CA & 15CB

Filing of Form 15CA and obtaining Form 15CB from CA for foreign remittances where applicable.

05

27Q Quarterly Filing

Quarterly filing of Form 27Q on the TRACES portal with PAN, country, and treaty mapping.

06

Form 16A Issue

Generation and issue of Form 16A to non-resident deductees with proper section and rate disclosure.

07

Lower-Deduction Certificate

Assistance to non-resident payees in applying for Section 197 certificate for reduced TDS rates.

08

Default Notice Reply

Response to CPC-TDS notices on Section 195 deductions, including short deduction and PAN issues.

Our 27Q Workflow

1

Payee Profile

Identification of payee country, residency status, and nature of payment.

2

Documentation

Collection of TRC, Form 10F, PAN, and supporting documents to apply treaty rate.

3

Deduction & Challan

TDS deducted at correct rate, challan paid by 7th of following month.

4

Form 15CA/CB

Where remittance is involved, Form 15CA filed and Form 15CB obtained from CA.

5

27Q Filing & Form 16A

Quarterly Form 27Q filed and Form 16A issued to the non-resident payee.

Why Expert 27Q Filing Helps

Correct treaty rates reduce TDS significantly
Avoids gross-up cost on net-of-tax contracts
Form 15CA and 15CB compliance covered
Cross-border remittance properly documented
Section 197 certificate guidance available
Form 16A issued for foreign tax credit claim
Default notices on 195 cases promptly handled
Audit-ready international tax documentation

Frequently Asked Questions

Form 27Q is the quarterly TDS return filed for tax deducted at source on payments made to non-residents under Section 195 of the Income Tax Act.

Any person — individual, business, or company — that deducts TDS under Section 195 on payments to NRIs, foreign companies, or non-residents must file Form 27Q quarterly.

Yes. If the payee provides a Tax Residency Certificate (TRC) and Form 10F, the lower of the domestic rate or DTAA rate is applied for that country.

Form 15CA is a separate compliance for foreign remittance and must be filed before each remittance. It is in addition to, not part of, quarterly Form 27Q filing.

Rates vary by nature of payment and country — typically 10% to 40% under the Act, often reduced to 10% to 15% under tax treaties for interest, royalties, fees for technical services, and similar payments.

Paying NRIs or Foreign Vendors?

Treaty rates, TRC, Form 10F, Form 15CA, Form 27Q — we handle the entire Section 195 stack so your NRI payments are tax-compliant from day one.

Get 27Q Filing Done or call +91 9819 000 511