Form 27Q was replaced by Form 144 with effect from FY 2026-27.
Replaced by
the the quarterly statement of tax deducted on payments other than salary made to non-residents and foreign companies, prescribed under section 397(3)(b) of the Income-tax Act, 2025 and rule 219 of the Income-tax Rules, 2026
Effective from
FY 2026-27
Form 27Q applies to earlier periods
The form follows the year the return covers, not the date you file it. A return for FY 2025-26 or earlier is still filed on Form 27Q under the Income-tax Rules, 1962, including a correction filed today. Two separate dates are in play and they are easy to confuse: 1 April 2025 brought the Finance Act 2025 threshold changes, which happened under the old Income-tax Act, 1961, while 1 April 2026 brought the Income-tax Act, 2025 and this form change.
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.
Disclaimer
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.