You are currently viewing Income Tax Form 144 (Earlier 27Q): Quarterly TDS Statement for Non-Residents

Income Tax Form 144 (Earlier 27Q): Quarterly TDS Statement for Non-Residents

Income Tax Form 144 (Earlier 27Q): Quarterly TDS Statement for Non-Residents

Form No. 144 – Statement of TDS on Non-Salary Payments to Non-Residents

Form No. 144, introduced under Section 397(3)(b) of the Income-tax Act, 2025, is a quarterly statement used to report Tax Deducted at Source (TDS) on non-salary payments made to non-residents, including foreign companies and other non-resident individuals. It replaces the earlier Form 27Q and is governed by Rule 219 of the Income-tax Rules, 2026.

Income Tax Form 144 (Earlier 27Q): Quarterly TDS Statement for Non-Residents

Applicability of Form No. 144

This form is required to be filed by all deductors such as companies, firms, individuals, and government bodies who deduct TDS on specified non-salary payments. These include:

  • Interest payments
  • Royalties
  • Technical or professional fees
  • Dividends
  • Any other applicable payments to non-residents

Due Dates for Filing Form No. 144

Form No. 144 must be filed electronically for each quarter within the following timelines:

  • Q1: 31st July
  • Q2: 31st October
  • Q3: 31st January
  • Q4: 31st May (of the following financial year)

Once submitted, the form cannot be modified. However, correction statements can be filed within two years from the end of the relevant tax year after processing by CPC-TDS.

Income Tax Form 144 (Earlier 27Q): Quarterly TDS Statement for Non-Residents

Structure of Form No. 144

Form No. 144 is divided into three main components:

Part A – Deductor Details

This section includes basic information of the deductor such as name, address, and tax identification details.

Part B – Tax Deducted and Deposited

This part captures details of tax deducted at source and the amount deposited with the government.

Annexure – Deductee-wise Details

This annexure provides detailed information for each deductee, including:

  • PAN details
  • Country of remittance
  • Payment amount
  • Tax deducted
  • Applicable tax rates under the Income-tax Act or DTAA provisions

Supporting documents such as challans, PAN details, and tax residency certificates (where applicable) are also required.

Filing Process of Form No. 144

The filing process includes the following steps:

  • Deduction and deposit of tax
  • Preparation of the statement using prescribed utilities
  • Validation of data
  • Submission through the e-filing portal or TIN facilitation centres

After submission, the system processes the return and reflects either compliance status or reported defaults.

Income Tax Form 144 (Earlier 27Q): Quarterly TDS Statement for Non-Residents

TDS Certificates and Reporting

Deductors must issue TDS certificates (Form 131) within 15 days from the due date of filing. The deducted TDS details are also reflected in the deductee’s AIS/Form 168 to enable proper tax credit claims.

Compliance and System Features

Timely and accurate filing of Form No. 144 ensures correct tax credit for non-residents and helps avoid penalties, including late filing fees and other consequences under the Act.

The revised form includes several enhancements such as:

  • Pre-filled data fields
  • Real-time validations
  • Standardised reporting structure
  • Simplified compliance process

These improvements make the filing system more efficient, accurate, and user-friendly.

Income Tax Department – Ministry of Finance, Government of India

FAQs on Income Tax Form 144 (Earlier Form No. 27Q)

Form No. 144 is a quarterly statement of Tax Deducted at Source (TDS) under Section 397(3)(b) of the Income-tax Act, 2025. It applies to non-salary payments made to non-residents. This form replaces the earlier Form No. 27Q.

Form Reference Mapping

Under Income-tax Rules, 1962 (Old System)

  • Form Name: 27Q
  • Section: 200(3)
  • Rule: 31A

Under Income-tax Rules, 2026 (New System)

  • Form Name: 144
  • Section: 397(3)(b)
  • Rule: 219

Purpose of Form 144

Form 144 is used for reporting TDS on payments made to non-residents, excluding salary payments. It ensures proper tax deduction reporting and compliance under the updated tax framework.

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FAQs

 Form No. 144 is a quarterly statement filed by deductors to report Tax Deducted at Source (TDS) on payments made to non-residents, other than salary. It covers payments such as interest, royalty, technical fees, dividends, and other income on which TDS is applicable under the Income Tax Act.

 Any person responsible for making payments to a non-resident or foreign company, on which TDS is required to be deducted, must file Form No. 144. This includes companies, partnership firms, government entities, and individuals making such payments.

 Yes, filing Form No. 144 is mandatory for deductors who deduct tax on payments made to non-residents. The form must be filed for each relevant quarter in which TDS has been deducted.

 Form No. 144 must be filed quarterly within the following due dates:

  • April to June — 31st July
  • July to September — 31st October
  • October to December — 31st January
  • January to March — 31st May of the following financial year

Timely filing helps avoid penalties and ensures proper tax credit to the deductee.

 Yes, all TDS returns, including Form No. 144, must be filed electronically in the prescribed data format as per Income Tax Rules. Manual submission is not permitted.

 No, once Form No. 144 is submitted, it cannot be edited directly. However, if corrections are required, the deductor can file a correction statement after the original statement has been processed by the Central Processing Cell (CPC-TDS).

 A correction statement can generally be filed within two years from the end of the financial year in which the original statement was required to be filed. Filing corrections within the prescribed time helps avoid compliance issues.

 After successful submission of Form No. 144 on the TRACES or e-filing portal, the deductor receives an Acknowledgment Receipt Number (ARN). This number confirms that the statement has been successfully submitted.

 After successful submission of Form No. 144 on the TRACES or e-filing portal, the deductor receives an Acknowledgment Receipt Number (ARN). This number confirms that the statement has been successfully submitted.

 Timely and accurate filing ensures that the correct tax credit is reflected in the records of the non-resident deductee. It also helps the deductor avoid late filing fees, penalties, and other compliance actions under the Income Tax Act.

 Form No. 144 generally includes payments such as:

  • Interest payments
  • Royalty income
  • Technical or professional fees
  • Dividend payments
  • Commission or service fees
  • Any other payment made to non-residents subject to TDS

 To file Form No. 144, the deductor typically needs:

  • Challan details for TDS deposited
  • PAN details of deductees
  • Payment and deduction records
  • Tax Residency Certificate (TRC), if applicable
  • Form 10F, where benefits under a tax treaty are claimed

 Failure to file Form No. 144 within the prescribed due date may result in:

  • Late filing fees
  • Interest and penalties
  • Delay in granting TDS credit to the non-resident
  • Possible notices from the Income Tax Department
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