Quarterly TDS on NRI / Non-Resident Payments
Quarterly TDS return for payments to non-residents under Section 195.
Who files
Any deductor making non-resident payments.
Due date
Q1 by 31 Jul · Q2 by 31 Oct · Q3 by 31 Jan · Q4 by 31 May
Penalty
₹200/day + ₹10,000 minimum.
Filed on
protean e-TDS portal
Form 27Q applies when you remit / pay any income to a non-resident (NRI, foreign company). TDS rates as per Section 195 + DTAA (often lower). Filed quarterly. Critical for businesses paying foreign vendors, royalties, or NRI rent.
TAN of deductor
Foreign payee details (name, country, address)
TDS rate (DTAA-applied)
Form 15CA / 15CB references
15CA + 15CB are filed BEFORE remittance (per transaction). 27Q is filed AFTER (quarterly summary).
Related forms