TDS-27Q due date — Quarterly TDS Statement — Non-residents
Also searched as: Form 144 (27Q before 2026-27)
Quarterly statement of tax deducted on payments to non-residents, with the payment information in Form 145 and the accountant's certificate in Form 146 (15CA/15CB before 2026-27).
Next due date
31 January 2027for Q3 FY 2026-27
If it is late: Late filing fee ₹200/day under s.427. For periods beginning before 1 April 2026: Late filing fee ₹200/day under s.234E
Get told before TDS-27Q is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of TDS-27Q, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
- Due
- 31 Jul / 31 Oct / 31 Jan / 31 May
- Frequency
- Quarterly
- If it lapses
- Late filing fee ₹200/day under s.427. For periods beginning before 1 April 2026: Late filing fee ₹200/day under s.234E
- Statutory reference
- S.397(3)(b), Income-tax Act 2025 and rule 219, Income-tax Rules 2026 (Rule 31A, Income-tax Rules 1962, for years before 2026-27)
Where this date comes from
- The instrument
- S.397(3)(b), Income-tax Act 2025 and rule 219, Income-tax Rules 2026 (Rule 31A, Income-tax Rules 1962, for years before 2026-27)
- The authority
- Income Tax Department
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before TDS-27Q binds an entity:
- TAN registered
- foreign investment on record
- Filed on:
- TRACES / NSDL
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- What is the due date of TDS-27Q?
- It is next due on 31 Jan 2027, for Q3 FY 2026-27. 31 Jul / 31 Oct / 31 Jan / 31 May. It falls due every quarter.
- Who has to file TDS-27Q?
- It applies to TAN registered and foreign investment on record.
- What is the penalty for filing TDS-27Q late?
- Late filing fee ₹200/day under s.427. For periods beginning before 1 April 2026: Late filing fee ₹200/day under s.234E
- How do I file TDS-27Q?
- Prepare the statement in the Return Preparation Utility, validate it with the File Validation Utility, then upload it on the income tax e-filing portal with DSC or EVC. Download the Form 16 or 16A certificates from TRACES once it is processed.
- What is the full form of TDS in TDS-27Q?
- TDS stands for Tax Deducted at Source. TDS-27Q is the Quarterly TDS Statement — Non-residents.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.