TDS on Rent Paid to NRI Landlord (Section 195) — Rules, Rates & Filing
NRI landlord ko rent de rahe ho? 194I / 194IB nahi — Section 195 applicable hota hai.
Monthly TDS, 27Q return aur 15CA / 15CB for remittance — full NRI rent compliance.
Talk to a CA — free callback
Share details, our CA will connect within 30 mins.
Common Problems Faced
Wrong section (194I/IB vs 195)
Wrong TDS rate applied
TAN not obtained
27Q not filed
15CA / CB missed for remittance
About Section 195 (NRI rent)
- Applies whenever rent paid to NRI landlord
- TDS rate ~31.2% (subject to DTAA / cert)
- Deduct monthly at credit / payment, whichever earlier
- Filed via Form 27Q quarterly
- 15CA / 15CB needed for remittance abroad
Who Should Use This Service?
Tenants of NRI-owned property
Corporates leasing from NRIs
Family / individual tenants with NRI landlord
High-value rentals
Remittance abroad cases
Benefits
- Correct Section 195 compliance
- DTAA / 197 rate optimisation
- 27Q + 16A delivered
- Remittance through 15CA/CB
- Penalty & disallowance avoided
Important Points
- TAN of tenant mandatory
- Deduct monthly (not annually like 194IB)
- Higher TDS without PAN of NRI
- Remittance triggers 15CA / 15CB
- DTAA relief with TRC + Form 10F
Our Process
Confirm NRI status
Obtain TAN if not held
Compute TDS — domestic vs DTAA rate
Deposit monthly & file 27Q quarterly
Coordinate 15CA / 15CB & remittance
Documents Required
Frequently Asked Questions
Ready to move forward?
CA-led TDS & TCS support — fast, accurate, compliant.
Explore More TDS & TCS Services
Form 26QB Correction
Form 26QB mein galti ho gayi? PAN mismatch, wrong amount ya AY error — sab fix karte hain.
Learn moreTAN Correction / Change TAN
TAN mein wrong name, address ya PAN mismatch? Returns reject ho rahe hain?
Learn moreDuplicate TAN Certificate
TAN certificate kho gaya? Audit ya bank ko urgently chahiye?
Learn moreForm 15CA / 15CB — Foreign Remittance
India se paisa bahar bhejna hai? Bank 15CA / 15CB maang raha hai?
Learn moreForm 16A (Non-Salary TDS Certificate)
Freelance, rent, interest ya professional income pe TDS kata hai but Form 16A nahi mila?
Learn moreForm 16B (Property TDS Certificate)
Form 26QB file kiya but Form 16B download nahi ho raha? TRACES pe issue?
Learn more