🌏Our Form 144 (Form 27Q) NRI TDS Service
TDS Consultation
Expert guidance on Section 393 (195) TDS applicability for NRI rent payments, property purchases, and other payments to non-residents.
Form 144 Filing
Professional preparation and filing of Form 144 (Form 27Q) for quarterly NRI payments TDS returns on TRACES with complete accuracy.
Challan Guidance
Support in TDS challan payment tracking, verification, and reconciliation for NRI payments under Section 393 (195).
Form 131 (Form 16A) Generation
Automated generation of Form 131 (Form 16A) for NRI deductees with accurate TDS details for their income tax compliance.
IT e-Filing & TRACES
Complete Income Tax e-filing and TRACES registration support for NRI TDS return submissions.
Expert Support
Ongoing expert support via email, phone & chat during business hours for any NRI TDS related queries.
Who Should Buy This Service?
Buyers/tenants paying rent to NRI landlords (resident paying to non-resident)
Buyers purchasing property from NRI sellers under Section 393 (195)
Organizations making any payments to NRI individuals or companies
Any person liable to deduct TDS u/s 393 (195) on NRI income sources
Important: Any person making payment to a Non-Resident Indian (NRI) — including rent, property sale proceeds, or any other income — must deduct TDS under Section 195 and file Form 144 (Form 27Q) quarterly. Non-compliance attracts late filing fees of ₹200/day and penalties up to ₹1 Lakh.
⚙️Our Filing Process
1
Submit Documents
Submit your TAN, PAN, NRI payment details, challan copies, and all required deductee information for the quarter.
2
Expert Review Call
Our TDS expert reviews your documents and calls you to clarify any details before beginning the filing process.
3
Information Exchange
Expert team exchanges information via email and phone calls, collects NRI country of residence, and verifies deductee details.
4
Form 144 (Form 27Q) Filing
Preparation and e-filing of Form 144 (Form 27Q) on TRACES with accurate NRI payment categorization and TDS details.
5
Form 131 (Form 16A) Generation
Generate Form 131 (Form 16A) for NRI deductees. Filing in 1–2 days; Form 16A within 7–15 working days after TRACES acknowledgment.
Processing time: 1–2 working days for Form 27Q filing; 7–15 working days for Form 131 (Form 16A) generation after TRACES acknowledgment.
📂Documents to be Submitted
TAN (Tax Deduction Account Number)
Valid TAN of the deductor (buyer/tenant) making payments to NRI
PAN & Address of Deductor
PAN and registered address of the deductor (buyer/tenant paying to NRI)
Responsible Person Details
Name, PAN, designation, and contact details of the responsible officer for the organization
TDS Challan Copies
Copies of TDS challans paid for each NRI payment made during the quarter
Payment Details & Dates
Complete details of payments made to NRI — amount, dates, and nature of payment (rent/property/other)
NRI Deductee PAN
Valid PAN of the NRI recipient (landlord/seller) for TDS return filing and Form 131 (16A) issuance
Country of Residence
Country of residence of the NRI for DTAA benefit determination and correct TDS rate application
Form 128 / Form 13 (if any)
Lower deduction certificate (Form 128 / Form 13) from the NRI if obtained from Income Tax Department
Property Details (for property purchase)
Property address, sale deed value, date of registration for NRI property transactions
✅Service Benefits
Faster Service — Dedicated expert team ensures quick turnaround within 1–2 working days for Form 144 (27Q) filing
FVU Upload Support — Complete support in preparing and uploading FVU (Financial Verification Upload) files to TRACES
Challan Guidance — Expert guidance on TDS challan payment process, verification, and reconciliation for NRI payments
27A PDF Report — Comprehensive Form 27A PDF report covering all TDS details and reconciliation for your records
Form 131 (Form 16A) Generation — Automated generation of Form 131 (Form 16A) for NRI deductees within 7–15 working days
Post-Service Follow-up — Continued support for any tax department notices or queries after filing
Note on Quarterly Filing Deadlines: Form 27Q (Form 144) must be filed within 30 days from the end of each quarter — April 30 (Q4), July 31 (Q1), October 31 (Q2), January 31 (Q3). Missing deadlines attracts late fees of ₹200 per day under Section 234E (IT Act 2025: Section 427). Non-filing within one year can attract penalties from ₹10,000 to ₹1,00,000 under Section 271H (IT Act 2025: Section 461).
❓Frequently Asked Questions
What is Form 27Q (Form 144) and when is it required?
Form 144 (previously Form 27Q) is the quarterly TDS return for payments made to Non-Resident Indians (NRIs) other than salary. It is required when any resident individual, HUF, or organization makes payments to NRIs including rent, property purchase proceeds, professional fees, or any other income under Section 195 of the Income Tax Act. Refer the Guide on Form 144 (Form 27Q) for additional information.
What are the TDS rates for NRI payments under Section 195?
TDS rates under Section 195 vary by income type:
- Short-term capital gains (listed shares, mutual funds): 15%
- Long-term capital gains: 10% to 20% depending on type
- Rental income: 30% (or as per DTAA with NRI country of residence)
- Interest income: 20% (or as per DTAA)
- Royalties and fees for technical services: 10% to 20%
- Other incomes: 30% or applicable slab rates
What are the consequences of late filing of Form 27Q (Form 144)?
Late filing of Form 27Q attracts:
- Late filing fee: ₹200 per day from due date until filing date under Section 234E (IT Act 2025: Section 427)
- Maximum late fee is limited to the total TDS amount
- Non-filing within 1 year: Penalty of ₹10,000 to ₹1,00,000 under Section 271H (IT Act 2025: Section 461)
- Non-deduction of TDS: Interest at 1% per month from the date TDS was deductible
- Non-deposit of deducted TDS: Interest at 1.5% per month from deduction date to deposit date
Are there any threshold limits for TDS deduction under Section 195?
Unlike domestic TDS sections which have threshold limits (e.g., ₹50,000 for rent), there are NO threshold limits under Section 393 (195). TDS must be deducted on every payment made to NRIs, regardless of the amount. This makes it mandatory to deduct and file Form 144 (Form 27Q) for even a single NRI payment during the quarter.
What payments are NOT covered by Section 195 / Form 27Q?
Section 393 (195) and Form 144 (27Q) cover payments of income to NRIs. The following are excluded or covered under different sections:
- Salary payments to NRI employees: Covered under Form 143 (Form 24Q) instead
- Winnings from lottery/racing: Separate TDS sections apply
- Payments to NRI with lower deduction certificate (Form 128/13): Deduct at lower rate
- Payments to NRI for services in India under DTAA: Rate as per treaty
⭐Client Reviews
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Head Automation & Dev Ops, Thomson Reuters
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"I filed my NRI filing with EZTax.in last year and their support team is the best I experienced so far. Despite I was in USA, they are able to accommodate the communication and coordination."
Oregon Health & Science University, USA
★★★★★
"We choose EZTax.in to handle our NRI TDS compliance. Their team ensured timely Form 27Q filing and Form 16A generation for our NRI landlord. Very professional and reliable service."
Anuradha Timbers International