Payment to Non Residents (27Q)
Plan
Process
Documents and Information Required
Plan
Form 27Q is used for filing TDS returns on payments (excluding salaries) to Non-Resident Individuals (NRIs). TDS must be deducted when making payments to NRIs, such as property transactions. The TDS amount should be deposited by the 7th of the following month. Form 27Q needs to be filed quarterly with these due dates:
- April 1st to June 30th: Due by July 31st
- July 1st to September 30th: Due by October 31st
- October 1st to December 31st: Due by January 31st
- January 1st to March 31st: Due by May 31st
Process
- Application for TAN
- Document submission
- Payment of fees
- Verification and issuance
- Compliance and Reporting
Documents and Information Required
- Quarter ended: Specify the relevant quarter.
- Financial year: Indicate the applicable financial year.
- Responsible Person Details: Information about the person filing the return.
- PAN: Permanent Account Number of the deductor.
- Name, Address, and Contact Details: Details of the deductor.
- Additional NRI Details (if PAN not available): TIN, permanent address, country of residence, email, and contact details.
- Breakup of NRI Name: Detailed breakdown, if required, in a separate annexure.
- DSC by Deductor: Digital Signature Certificate of the deductor for authentication.