Form 144 (Form 27Q): TDS Return Filing for NRI Payments
Professional assistance for TDS return filing on payments made to Non-Resident Indians, including rent paid to NRI landlords, property purchases from NRI sellers, and other cross-border transactions. Covers TDS deduction under Section 195, Form 144 filing, and issuance of Form 131 (Form 16A) for compliance purposes.
Our Form 144 (Form 27Q) NRI TDS Service
TDS Consultation
Guidance on when Section 195 TDS applies, including rent payments, property transactions, and other payments made to NRIs.
Form 144 Filing
Accurate preparation and filing of quarterly TDS returns for NRI payments through the prescribed system.
Challan Support
Assistance with TDS challan payment tracking, verification, and reconciliation for all NRI-related transactions.
Form 131 (Form 16A) Generation
Preparation of TDS certificates for NRI deductees with complete and correct details for compliance.
e-Filing & TRACES Support
Full support for income tax e-filing and portal-related requirements for TDS return submission.
Ongoing Support
Assistance through communication channels for any queries related to NRI TDS compliance.
Who Should Use This Service?
- Individuals paying rent to NRI landlords
- Buyers purchasing property from NRIs
- Businesses making payments to NRIs
- Anyone required to deduct TDS under Section 195
Process Flow
1. Submit Details
Provide PAN, TAN, payment details, challans, and deductee information.
2. Review
Details are checked and clarified before filing begins.
3. Verification
Confirmation of NRI details, payment nature, and required information.
4. Filing
Preparation and submission of quarterly TDS return.
5. Certificate Generation
TDS certificates issued after successful processing and acknowledgment.
Required Documents
To file TDS returns for payments made to NRIs, the following documents are required for accurate processing and compliance:
- TAN of Deductor
The Tax Deduction Account Number of the person or entity making the payment is mandatory for TDS filing. - PAN and Address Details of Deductor
Complete PAN information along with the registered communication address of the deductor (buyer, tenant, or organization). - Details of Responsible Person
Information of the authorized person handling compliance, including name, PAN, designation, contact number, and email ID. - TDS Challan Copies
Proof of tax payment made to the government for each transaction, including challan identification details. - Payment Details and Dates
Complete breakup of payments made to the NRI, including amount, date of payment, and nature of transaction (rent, property purchase, or other income). - NRI PAN Details
Valid Permanent Account Number of the NRI recipient for correct reporting and certificate generation. - Country of Residence of NRI
Details of the country where the NRI resides, required for determining applicable tax rates and DTAA benefits. - Lower Deduction Certificate (if applicable)
Certificate issued by tax authorities allowing deduction of TDS at a reduced rate, if available. - Property Details (if applicable)
In case of property transactions, details such as property address, agreement value, registration date, and transaction nature are required.
Key Benefits
- Fast Processing of TDS Returns
Ensures timely preparation and filing of quarterly TDS returns, helping avoid delays and compliance issues. - Assistance with System Uploads and Filings
Support is provided for uploading TDS returns on the income tax portal, ensuring smooth and error-free submission. - Guidance on Challan Verification and Reconciliation
Helps in checking TDS challans, matching payments with filings, and resolving any mismatches for accurate reporting. - Detailed TDS Reporting Support
Provides proper structuring and reporting of all NRI-related transactions, ensuring complete compliance with applicable tax rules. - Post-Filing Assistance
Continued support is available after filing to handle queries, notices, or clarifications from tax authorities related to TDS returns.
Disclaimer: The content on this website is for informational purposes only and does not constitute legal, financial, or professional advice. Please consult qualified experts before acting on any information. K M GATECHA & CO LLP accepts no liability for errors, omissions, or outcomes from the use of this content. This site is not an advertisement or solicitation.
Need Help?
FAQs – Deductions & Exemptions for NRIs
What is Form 27Q (Form 144)?
It is a quarterly TDS return filed for payments made to NRIs under Section 195, covering rent, property transactions, and other income payments.
What are the TDS rates for NRI payments?
Rates depend on income type such as rent, capital gains, interest, or professional fees, and may vary based on applicable tax rules or agreements.
What happens if filing is delayed?
Late filing may result in penalties, interest charges, and additional compliance consequences under tax provisions.
Is there any minimum limit for TDS deduction?
No. TDS under Section 195 applies to all payments made to NRIs, regardless of amount.
Which payments are not covered under this form?
Salary payments and certain other income types are covered under different TDS provisions and separate forms.
Is Form 27Q applicable for payments made to foreign companies or only to NRIs?
Form 27Q is applicable for payments made to all non-residents, including NRIs and foreign companies, when tax is deducted at source on payments other than salary.
What is the penalty for late filing of Form 27Q?
A late filing fee of ₹200 per day may be charged until the return is filed, subject to the maximum amount of TDS. Additional penalties may also apply for non-compliance.
Is TAN mandatory for filing Form 27Q?
Yes, a Tax Deduction and Collection Account Number (TAN) is mandatory for any person or entity responsible for deducting TDS and filing Form 27Q.
Is Form 27Q applicable for payments made to foreign companies or only to NRIs?
Form 27Q is applicable for payments made to all non-residents, including NRIs and foreign companies, when tax is deducted at source on payments other than salary.
Can Form 27Q be filed without deducting TDS?
No, Form 27Q is filed only when TDS has been deducted on payments made to non-residents. If no TDS is deducted, generally there is no requirement to file the return.
What details must be included in Form 27Q?
Form 27Q typically includes details such as deductor information, deductee details, nature of payment, amount paid, TDS deducted, and challan details.
Is Form 27Q required for remittances made under FEMA regulations?
Yes, if a remittance to a non-resident is taxable in India and subject to TDS, Form 27Q must be filed along with compliance under applicable FEMA provisions.
