Form 27Q, Quarterly TDS Return for Payments to Non-Residents
Quarterly TDS return for tax deducted on payments made to non-resident payees.
Who files it
Deductors making payments to non-resident payees, such as NRIs or foreign vendors.
Frequency
Quarterly
Due date
31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4)
Filed with
TRACES / Income Tax e-filing portal
Form 27Q applies to TDS under Section 195 and related provisions covering payments to non-residents, which often involves rates set by DTAA provisions rather than the standard domestic TDS rate table.
Because rates depend on both the nature of the payment and the specific DTAA (if any) between India and the payee's country of residence, this is one of the more error-prone TDS returns to get right, and often benefits from professional review before filing.
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.