{"id":1113,"date":"2019-08-06T10:57:15","date_gmt":"2019-08-06T05:27:15","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1113"},"modified":"2020-01-09T16:44:45","modified_gmt":"2020-01-09T11:14:45","slug":"nri-tds-return-form-27q","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/","title":{"rendered":"NRI TDS Return Form 27Q | Explained In Detailed"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Introduction\" title=\"Introduction\">Introduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Persons_covered_as_Deductor_and_Deductee\" title=\"Persons covered as Deductor and Deductee\">Persons covered as Deductor and Deductee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Contents_of_Form_27Q\" title=\"Contents of Form 27Q\">Contents of Form 27Q<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Due_Dates\" title=\"Due Dates\u00a0\">Due Dates\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Nature_of_Payment\" title=\"Nature of Payment\">Nature of Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Return_Filing_Status\" title=\"Return Filing Status\">Return Filing Status<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#TDS_Challan_Details\" title=\"TDS Challan Details\">TDS Challan Details<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Payment_at_Lower_Rate\" title=\"Payment at Lower Rate\">Payment at Lower Rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#InterestPenalty\" title=\"Interest\/Penalty\">Interest\/Penalty<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#Procedure_to_file_Form_27Q_In_summarized_form\" title=\"Procedure to file Form 27Q, In summarized form\">Procedure to file Form 27Q, In summarized form<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 27Q is a TDS Return which is required to be filed at the time when TDS is deducted and deposited while making payments <\/span><b>(other than Salary)<\/b><span style=\"font-weight: 400;\"> to Non-Resident Individual (On or after it will be called as NRI).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In simple words, when the buyer of a Property from NRI or Payer of an Amount to an NRI Person makes certain payments, as specified below, to A Non Resident person, then he is required to deduct TDS (Tax Deducted at Source ) at the time of the making of the payment. <\/span><span style=\"font-weight: 400;\">Such TDS should be deposited by the buyer on or before 7<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of Next Month in which TDS has been deducted.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1127 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Meaning-of-itr-form-27q-1.jpg\" alt=\"Meaning of itr form 27q \" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Meaning-of-itr-form-27q-1.jpg 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Meaning-of-itr-form-27q-1-300x171.jpg 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/Meaning-of-itr-form-27q-1-20x11.jpg 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Once the TDS has deposited, Buyer is also required to file TDS return in form 27Q in TDS return. <\/span><span style=\"font-weight: 400;\">This return is required to be furnished <\/span><b>quarterly.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Sections 194E, 194LB, 194LC, 195, 196A, 196B, 196C &amp; 196D are also covered for which return has been filed in form 27Q.However, in this article, we are only going to discuss the online filing of ITR form 27Q in case of buying a property from an NRI person or making a payment to An NRI.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Persons_covered_as_Deductor_and_Deductee\"><\/span><b>Persons covered as Deductor and Deductee<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Deductor i.e. Person making payment and deducting TDS in current scenario Buyer of NRI property or Person making payment to an NRI person: All Assess<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Deductee i.e. The NRI person receiving Payment: All Assets<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Contents_of_Form_27Q\"><\/span><b>Contents of Form 27Q<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Quarter Ended for which return has been filed.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Financial Year in which return is to be filed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of Deductor and Deductee:<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">TAN Number<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">PAN Number and\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Address<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> If NRI does have PAN Number then he may show Tax Identification Number (TIN).<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of Amount paid to NRI.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of Challan deposited of Amount which has been deducted on the payment to be made to NRI.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The breakup of the name of NRI wise details in the separate annexure.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">DSC Signature by the deductor of Tax.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Due_Dates\"><\/span><b>Due Dates\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>The due date for the deposit of TDS is as follows:<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">S.No.<\/span><\/td>\n<td><b>Particulars<\/b><\/td>\n<td><b>Due Date<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From April to Feb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of Next Month<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">For the Month of March<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> April 2020<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>The due date for filing of 27Q TDS Return<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Quarter<\/b><\/td>\n<td><b>Period<\/b><\/td>\n<td><b>Due Date<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><span style=\"font-weight: 400;\">st<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.04.2019 To 30.06.2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31.07.2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><span style=\"font-weight: 400;\">nd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.07.2019 To 30.09.2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31.10.2019<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><span style=\"font-weight: 400;\">rd<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.10.2019 To 31.12.2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31.01.2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><span style=\"font-weight: 400;\">th<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01.01.2020 To 31.03.2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31.05.2019<\/span><b> (In Last quarter, we have given 2 month time period)<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Nature_of_Payment\"><\/span><b>Nature of Payment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If the buyer makes certain kind of payments, then he will be required to deduct TDS at the following rates:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>SECTIONS<\/b><\/td>\n<td><b>Payments in Respect of<\/b><\/td>\n<td><b>RATES<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">194E<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sportsmen\/ Sports Associations<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">194LB<\/span><\/td>\n<td><span style=\"font-weight: 400;\">interest in an infrastructure debt fund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">194LC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interest payment for the money borrowed by a domestic Company or a business trust in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">195<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Other Sums Payable to NRI<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Investments by any NR Indian citizen<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Investments from assets other than specified assets in the form of long-term capital gains\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Unlisted securities or shares of the company other than a public company. Capital gains in respect of such asset as computed without giving effect to the first and second proviso to section 48;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any capital assets whose gain is covered U\/s 112A as Long term capital gain (LTCG)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any capital assets whose gain is covered U\/s\u00a0 111A as Short term capital gain (STCG)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any other payment made to non- residents that form part of their income by way of long-term capital gains [not being long-term capital gains referred to in section 10(33), 10(36) and 112A<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Interest on money borrowed or debt incurred in foreign currency by Government or the Indian concern (not being income by way of interest as defined in Section 194LB or Section 194LC)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Royalty in relation with the transfer to rights of copyrights, computer software and other agreements by Government or an Indian Concern.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Fees for technical services by Government or an Indian concern<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Any other income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">196B<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Units to an offshore fund\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">196C<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Foreign currency bonds or shares of Indian Company<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">196D<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Payment to foreign institutional investors in respect of securities (not being a dividend or capital gain arising from such securities)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\"><strong>Example:<\/strong> Mr. X has purchased capital assets from NRI for Rs.10 Lakh on 17th July 2019.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr. X shall deduct the TDS @ 20% U\/s 195 i.e., 2 lakh and makes a payment of Rs. 8 Lakh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Since the TDS has been deducted on 17th July 2019, Mr. X is required to deposit the TDS on before 7th of Next Month i.e. 07th August, 2019.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Also, the period relates to the 2nd quarter hence, he shall file the form 27Q as TDS Return on or before 31st Oct 2019.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Return_Filing_Status\"><\/span><b>Return Filing Status<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Taxpayer can check the status of the return by using the PAN Number and Provisional Receipt number or token number generated from <a href=\"https:\/\/www.tin-nsdl.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">NSDL website<\/a>.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS_Challan_Details\"><\/span><b>TDS Challan Details<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In 27Q TDS Return, the deductor is required to mention the following details of TDS Challans<\/span><\/p>\n<table style=\"height: 422px;\" width=\"562\">\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Sr. No.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section Code<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">TDS Amount<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Surcharge Amount<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Interest\u00a0 Amount<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Others Amount\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total\u00a0 tax deposited Amount<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cheque \/ DD No. \u00a0 \u00a0 \u00a0 (if any)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BSR code<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The date on which tax deposited<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Transfer voucher \/ Challan serial No.2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Whether TDS deposited by book entry? Yes\/No 3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Payment_at_Lower_Rate\"><\/span><b>Payment at Lower Rate<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If the deductor has deducted the TDS at a lower rate as specified in the above sections, then he should have a Lower or NIL <a href=\"https:\/\/aktassociates.com\/blog\/apply-for-lower-tds-certificate\/\" target=\"_blank\" rel=\"noopener noreferrer\">TDS certificate<\/a> as mentioned U\/s 197, Which is Issued by Income Tax Department after online Filing of ITR Form 13.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/yearly-compliance\/it-return-filing\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1128 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/File-your-ITR-Form-27Q-1.png\" alt=\"File your ITR Form 27Q \" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/File-your-ITR-Form-27Q-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/File-your-ITR-Form-27Q-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/08\/File-your-ITR-Form-27Q-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"InterestPenalty\"><\/span><b>Interest\/Penalty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the following cases, interest or penalty shall be levied on deductor:<\/span><\/p>\n<p><b>Interest in respect of Non-deduction or Non Payment of TDS<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\"><b>Case<\/b><\/td>\n<td><b>Particulars<\/b><\/td>\n<td><b>Rate of interest<\/b><\/td>\n<td><b>Period<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">If the deductor has not deducted the TDS<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1% per month or part of the month<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From Due date of deduction to the actual date of deduction<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">If the deductor deduct the TDS but not deposited<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.5% per month or part of the month<\/span><\/td>\n<td><span style=\"font-weight: 400;\">From the actual date of deduction to the actual date of deposit<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>The penalty in respect of late submission or non-submission of form 27Q<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Case<\/b><\/td>\n<td><b>Particulars<\/b><\/td>\n<td><b>Penalty Under Section<\/b><\/td>\n<td><b>Minimum Penalty<\/b><\/td>\n<td><b>Maximum Penalty<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Late submission of form 27Q<\/span><\/td>\n<td><span style=\"font-weight: 400;\">234E<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs. 200 per date up to the filing of return<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Maximum up to the number of TDS deducted<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Non-submission of form 27Q<\/span><\/td>\n<td><span style=\"font-weight: 400;\">271H*<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> 10,000.00\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> 1,00,000.00\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>*However, the penalty U\/s 271H shall not be levied, if the following conditions are fulfilled:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The deductor has proved that there was sufficient cause for not submitting the return on time.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">He has filed the return with late filing fees and other interest.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The return has been filed before the expiry of one year from the due date.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_to_file_Form_27Q_In_summarized_form\"><\/span><b>Procedure to file Form 27Q, In summarized form<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Buyer receipts some specified kind of services or goods from an NRI.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The buyer makes a payment after deducting TDS.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>TDS<\/b><span style=\"font-weight: 400;\"> should be <\/span><b>deposited<\/b><span style=\"font-weight: 400;\"> on or before 7<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> of Next Month.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">TDS details to filed on a quarterly basis in form 27Q.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In <\/span><b>27Q TDS Return<\/b><span style=\"font-weight: 400;\">. the buyer is required to enter Challan details, Deductor (Own) Details, NRI details.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Introduction Form 27Q is a TDS Return which is required to be filed at the time when TDS is deducted &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"NRI TDS Return Form 27Q | Explained In Detailed\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/#more-1113\">Read more<span class=\"screen-reader-text\">NRI TDS Return Form 27Q | Explained In Detailed<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1129,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[107],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Form 27Q: Procedure to File TDS Return for Payment made to by NRI<\/title>\n<meta name=\"description\" content=\"Let&#039;s\u00a0understand the Procedure to file online Form 27Q in NRI TDS Return which is required to be filed at the time when any payment made or Property purchased from a Non-Resident (NRI) Person.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/nri-tds-return-form-27q\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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