What is Form 27Q (now Form 144) and what details does it need?
Category
Non-resident & Form 27Q
Answered by
A CA firm
Bottom line
It is the quarterly TDS return for payments to non-residents, and it needs the payee's country, PAN (or its absence), the nature of remittance, and DTAA details.Form 27Q (referenced as Form 144 under the Income-tax Act 2025) is the quarterly statement for TDS on payments to non-residents. Beyond the usual deductor and challan details, it captures the payee's country of residence, PAN (or a flag if none), email and contact, nature of remittance, and grossing-up/DTAA particulars.
Accurate country and DTAA data matters because it determines the rate applied and supports the Form 15CA/15CB trail for each remittance.
General information for FY 2026-27 under the Income-tax Act 2025, not advice on your specific case. Verify against the latest law or ask a CA before acting.