Compliance Pack
Quarterly TDS return for payments to non-residents, Form 144 (earlier 27Q)
What this means, checked by a CA
If you pay a foreign vendor, an NRI landlord or buy property from an NRI, you must deduct TDS and report it every quarter in Form 144. We check the right rate under the Act or the tax treaty, collect the papers that support it, and file the return.
₹2,999
a quarter, + 18% GST
- Delivered in 3 to 4 working days after payment and treaty documents
- Due: Q1 by 31 July, Q2 by 31 October, Q3 by 31 January, Q4 by 31 May of the next year
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 9 items
TAN and TRACES login
Statement filed under TAN
Invoices or agreements with payee
Nature of payment decides rate
Payee PAN, or Rule 217 details
Avoids 20% higher rate
Tax Residency CertificateOptional
Needed for treaty rate
Form 41 (earlier Form 10F)Optional
Supplements TRC for treaty claim
No PE declarationOptional
Supports treaty rate on business income
Country of remittance
Field in Form 144 annexure
Challans and Form 145 acknowledgements
Rows map to challans; remittance trail
Lower deduction certificate, if anyOptional
Certificate number is a field
DiscussionWhat we discuss · 6 items
Is the payee a non-resident, foreign company or RNOR?
Decides Form 144 versus Form 140
What is the payment: royalty, FTS, interest, rent, property sale, other?
Act rate and treaty article
Does the payee have PAN, or TRC, tax ID and Form 41?
Higher rate or treaty rate
Is there a lower deduction certificate under Sec 395?
Rate per certificate
Was the remittance made, and was Form 145 or 146 filed?
Cross-check with return figures
Is the period before 1 April 2026?
Old Form 27Q and Form 10F apply
FormsForms we file · 6 items
Decide rate per payment: Act rate, treaty rate (with TRC and Form 41), certificate rate, or higher rate for no PAN
Example from source: royalty ₹10,00,000 to a US vendor at 20% Act rate is ₹2,00,000; at 15% treaty rate ₹1,50,000
Where: Internal. Due: Before payment
Deposit TDS by challan under the right section and tax year
Where: https://www.incometax.gov.in. Due: Monthly due date
File Form 145 (and Form 146 CA certificate where needed) before remittance
Where: https://www.incometax.gov.in. Due: Before remittance
Prepare Form 144 with country, rate basis (Act or DTAA), reason for lower or higher deduction and certificate number
Where: https://traces.tdscpc.gov.in. Due: 31 July, 31 October, 31 January, 31 May
Pay any interest or late fee, validate, e-verify and file; note ARN
Fee ₹200 a day capped at TDS; interest 1% and 1.5% a month
Where: https://traces.tdscpc.gov.in. Due: On filing
Download Form 131 for payees with PAN after processing
Where: https://traces.tdscpc.gov.in. Due: Within 15 days of the return due date
DeliverablesWhat you get · 4 items
ARN acknowledgement
When: Same day
Processing intimation
When: After processing
Form 131 for non-resident payees with PAN
When: 15 days after return due date
Rate working note with TRC, Form 41, No PE
When: With filing
Questions people ask
What does Form 144 replace?
Form 27Q under the 1961 Act.
Do non-residents get a TDS certificate?
Yes, Form 131, where the row is reported in Form 144 with a valid PAN.
Is the treaty rate increased by surcharge and cess?
The source says the treaty rate is an all-in ceiling, unlike the domestic rate.
How long can Form 144 be corrected?
Two years from the end of the tax year in which it was due; Q1 2026-27 until 31 March 2029.
Does a resident buyer of an NRI's flat need TAN and Form 144?
From 1 October 2026 a resident individual or HUF buyer can use Form 141 Schedule E instead.
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