Praveen J & Associates
TDS & TCS · Form 27Q (NRI / Foreign Payments TDS)

Form 27Q TDS Return Filing — NRI & Foreign Payments Compliance

NRI ko rent, professional fees, interest ya property payment? Section 195 TDS aur Form 27Q file karna mandatory hai.

DTAA benefit, TRC + Form 10F evaluation aur correct 27Q filing — bank-ready compliance.

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Common Problems Faced

Wrong section / rate u/s 195

DTAA benefit missed

Missing TRC / Form 10F

PAN of NRI not available

Late filing penalty

What is Form 27Q?

  • Quarterly TDS return for payments to non-residents u/s 195
  • Covers rent, professional fees, interest, royalty, capital gains
  • Filed via NSDL / Protean utility
  • DTAA rates applied with proper documentation
  • Form 16A auto-generated for NRI deductees
Note: Without TRC + Form 10F + PAN, beneficial DTAA rate often unavailable.

Who Should Use This Service?

Resident payers to NRIs / non-residents

Property buyers from NRI sellers

Importers paying royalty / fees

Tenants paying NRI landlord

Anyone making cross-border resident payments

Benefits

  • Section 195 compliance ensured
  • DTAA-optimised lower TDS
  • Clean 27Q + Form 16A
  • Bank / RBI ready records
  • Notice prevention

Important Points

  • Higher TDS without PAN of NRI
  • DTAA needs TRC + Form 10F
  • 15CA / 15CB often required
  • Due dates same as 26Q
  • Section 195 needs careful analysis

Our Process

1

Analyse nature of payment & DTAA

2

Compute TDS — domestic vs DTAA rate

3

Coordinate 15CA / 15CB if applicable

4

File Form 27Q quarterly

5

Issue Form 16A to NRI deductee

Documents Required

TAN of deductor
PAN of NRI deductee (if available)
TRC + Form 10F
Invoice / agreement
Bank A2 / remittance details

Frequently Asked Questions

Quarterly TDS return for non-resident payments u/s 195.

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CA-led TDS & TCS support — fast, accurate, compliant.