Form 27Q: How to Download and File TDS Returns for Payments to Non-Residents
How to Download Form 27Q for TDS Returns on Payments to NRIs
If you are making payments to non-residents or foreigners, you need to deduct tax at source (TDS) and file a quarterly statement of deduction of tax using Form 27Q. This form contains details of payments made and TDS deducted on payments made to non-residents or foreigners. In this article, we will explain what is Form 27Q, how to download it, how to fill it, and how to file it online.
What is Form 27Q?
Form 27Q is a TDS return or statement containing details of tax deducted at source (TDS) deducted on payments other than salary made to non-resident Indians (NRIs) and foreigners. Form 27Q is required to be furnished on a quarterly basis on or before the due date.
Purpose of Form 27Q
The purpose of Form 27Q is to report the TDS deducted on payments made to non-residents or foreigners as per the provisions of the Income Tax Act, 1961. The form helps the income tax department to track the income earned by non-residents or foreigners in India and ensure that they pay their taxes accordingly.
Payments covered under Form 27Q
Every deductor who makes payment of a specific nature to non-resident Indians is required to deduct TDS from such payment at the prescribed rate. The following are the nature of payments covered in Form 27Q:
Payments to non-resident sportsmen, sport associations
Other sums payable to non-residents
Income of foreign institutional investors from securities
Income in respect of units of non-residents
Income by way of interest on individual bonds and government securities
Payments in respect of units to an offshore fund
Income by way of interest from the infrastructure debt fund
Income from foreign currency bonds or shares of Indian company payable to non-resident
Income by way of interest from Indian company engaged in specific business
Payment of the accumulated balance of the provident fund, taxable in the hands of the employee
Investment fund paying an income to a unitholder
Income in respect of investment in the securitization trust
Due date for filing Form 27Q
The due date for filing Form 27Q for every quarter is as follows:
QuarterPeriodThe due date for filing Form 27Q
Q11st April 30th JuneOn or before 31st July
Q21st July 30th SeptemberOn or before 31st October
Q31st October 31st DecemberOn or before 31st January
Q41st January 31st MarchOn or before 31st May
How to download Form 27Q from the TIN website?
The Tax Information Network (TIN) website is a portal managed by the National Securities Depository Limited (NSDL) on behalf of the income tax department. The TIN website provides various services related to TDS, such as downloading forms, filing returns, generating certificates, etc. To download Form 27Q from the TIN website, you need to follow these steps:
Step 1: Visit the TIN website
Go to the TIN website at and click on the "Services" tab on the homepage. Then, click on "e-TDS/e-TCS" under the "TDS on payments to non-resident/foreign company" section.
Step 2: Go to the downloads tab and choose quarterly returns
On the next page, click on the "Downloads" tab and then select "Quarterly Returns" from the drop-down menu. You will see a list of forms available for download, such as Form 24Q, Form 26Q, Form 27Q, etc.
Step 3: Select Form 27Q and download it
Click on the "Form 27Q" link and you will be redirected to a page where you can download the form in different formats, such as Excel, PDF, etc. Choose the format that suits your requirement and click on the "Download" button. Save the file on your computer and open it with the appropriate software.
How to fill Form 27Q?
Form 27Q consists of four parts: Part A, Part B, Part C, and Part D. Each part has different fields that need to be filled with relevant information. Here is a brief overview of each part and what information you need to provide:
How to download Form 27Q from TIN website
Form 27Q - NRI TDS Returns filing online
Form 27Q PDF download for free
Form 27Q due date and penalty for late filing
Form 27Q vs Form 26Q - difference and comparison
Form 27Q filing software and tools
Form 27Q correction statement and procedure
Form 27Q format and sample
Form 27Q instructions and guidelines
Form 27Q challan details and payment mode
Form 27Q sections and rates of TDS
Form 27Q applicability and eligibility
Form 27Q validation and verification
Form 27Q revision and rectification
Form 27Q generation and submission
Form 27Q acknowledgement and status
Form 27Q certificate and form 16A
Form 27Q annexure and attachments
Form 27Q excel utility and converter
Form 27Q XML schema and structure
Form 27Q FVU file and error codes
Form 27Q PAN validation and TAN registration
Form 27Q deduction details and payment particulars
Form 27Q quarterly statement and frequency
Form 27Q digital signature and encryption
Form 27Q refund and claim process
Form 27Q exemption and lower deduction certificate
Form 27Q non-resident payee details and information
Form 27Q foreign remittance and income tax act
Form 27Q interest calculation and surcharge applicability
Form 27Q health and education cess inclusion
Form 27Q minor head code and challan serial number
Form 27Q book adjustment entry and voucher number
Form 27Q BSR code and date of deposit
Form 27Q DDO serial number and book number
Form 27Q statistics of vouchers and deduction summary
Form 27Q responsible person particulars and contact details
Form 27Q deductor or payer information and address
Form 27Q AIN code and PAO or TO or CDDO code
Form 27Q financial year and quarter period
How to edit or delete Form 27Q records online
How to view or print Form 27Q reports online
How to import or export Form 27Q data online
How to backup or restore Form 27Q files online
How to check or update Form 27Q version online
How to register or login for Form 27Q portal online
How to apply or renew digital signature for Form 27Q online
How to download or upload FVU file for Form 27Q online
How to generate or download form 16A for Form 27Q online
Particulars of the deductor/payer
This part contains basic details of the deductor or payer who is making payments to non-residents or foreigners and deducting TDS from such payments. The following are the fields in this part:
TAN of deductor: This is a 10-digit alphanumeric code issued by the income tax department to identify the deductor.
PAN of deductor: This is a 10-digit alphanumeric code issued by the income tax department to identify the deductor.
Name of deductor: This is the name of the person or entity who is making payments to non-residents or foreigners.
Branch/division of deductor: This is an optional field where you can mention the branch or division of the deductor if applicable.
Address of deductor: This is the address of the deductor where he/she/it is located.
Email ID and phone number of deductor: This is an optional field where you can provide your email ID and phone number for communication purposes.
Status of deductor: This is a mandatory field where you need to select one of the options from the drop-down menu, such as company, individual, government, etc.
Type of deductor: This is an optional field where you need to select one of the options from the drop-down menu, such as central government, state government, public sector undertaking, etc.
Whether statement filed under digital signature: This is a mandatory field where you need to select either "Yes" or "No" depending on whether you are filing Form 27Q online using a digital signature or not.
Name of person responsible for deduction of tax: This is a mandatory field where you need to provide the name of the person who is responsible for deduction of tax at source from payments made to non-residents or foreigners.
Father's name of person responsible for deduction of tax: This is an optional field where you can provide the father's name of the person who is responsible for deduction of tax at source.
Designation of person responsible for deduction of tax: This is a mandatory field where you need to provide the designation or position of the person who is responsible for deduction of tax at source.
Address of person responsible for deduction of tax: This is a mandatory field where you need to provide the address of the drop-down menu, such as dividend, interest, royalty, etc.
Section under which payment made: This is a mandatory field where you need to mention the section of the Income Tax Act, 1961 under which the payment is made to the deductee, such as section 194E, section 195, etc.
Amount paid/credited: This is a mandatory field where you need to mention the amount of payment made or credited to the deductee during the quarter.
Amount of tax deducted: This is a mandatory field where you need to mention the amount of tax deducted from the payment made or credited to the deductee during the quarter.
Date of deduction: This is a mandatory field where you need to mention the date on which tax was deducted from the payment made or credited