TDS Return on Payment made outside India(27Q)

TDS Return on Payment made to NRI (27Q)

TDS is required to be deducted on payment made to NRI, in Some cases TDS is not required to get deducted. Make sure file TDS return 27Q if TDS is applicable.Form 27Q is required to furnish on a quarterly basis on or before the due date.

Person making the payment must have a TAN.

Service Includes

  • Form 27Q upto 10 deductees (1 TAN)
  • Challan Verification
  • Online FVU Generation and Submission
  • Registration on TRACES
  • Generation of Form 16A

Required Documents

  1. Details of deductor
  2. Details of responsible person
  3. Details of deductee
  4. Tax Challan details
  5. Deduction details
  6. Other Documents/details as required

Frequently ask questions

Form 27Q is Quarterly TDS statement for TDS on payment made to NRI.

TDS Return for TDS on sale of property (NRI Seller)  is filed  form 27Q

Usually form 16A is available for download within 5-6 working days from the date of filing of TDS return.

TDS return are filed Quarterly

For each Quarter end

Due Date for filing of Return for all deductors

30th June

31st July

30th September

31st October

31st December

31st January

31st March

31st May



For April to February  – due date of payment is 7th of the next month and

For March – due date is 30th April

Interest on late deduction of TDS – 1% every month or part of month

Interest rate if TDS deducted but delay in deposit – 1.5% every month or part of month

A fee of ₹200 per days is levied on late filing of TDS (Maximum upto amount of TDS)

If delay in filing return is more than a year from the due date of filing return than penalty can be levied upto ₹1,00,000/-

Revised return filing on account of incorrect information provided by the assessee during the original return filing shall not form part of the plan.

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