TDS-27QhighCBDT (Income Tax)
TDS-27Q — Quarterly TDS Statement — Non-residents
Quarterly statement of tax deducted on payments to non-residents, with Form 15CA/15CB support.
- Due
- 31 Jul / 31 Oct / 31 Jan / 31 May
- Frequency
- Quarterly
- If it lapses
- Late filing fee ₹200/day under s.234E
- Statutory reference
- Rule 31A, Income-tax Rules 1962
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
- When is TDS-27Q due?
- 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.234E
- Where is TDS-27Q filed?
- TRACES / NSDL.
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.