--- source: https://ameyavritti.com/solutions/form-27q-quarterly site: Ameya Vritti category: compliance intent: regulatory-deep-dive keywords: Form 27Q, quarterly TDS return, NRI rental, TDS challan, 26AS reconciliation personas: us-tech-nri, uk-tax-resident-nri, singapore-ep-nri, uae-resident-nri, canada-nri, australia-nri updated: 2026-05-06 --- # Form 27Q — quarterly TDS return for payments to non-residents > **Form 27Q** is the quarterly TDS return that must be filed by any deductor making TDS deductions on payments to non-residents. For an NRI rental income chain in India, the **tenant** files Form 27Q each quarter disclosing the TDS deducted from the rent paid to the NRI landlord. **Ameya Vritti files Form 27Q on behalf of the tenant** as part of Compliance OS, so the deductor obligation is met without the tenant needing to navigate the TIN-NSDL portal themselves. ## Due dates | Quarter | Period covered | Filing deadline | |---|---|---| | Q1 | April – June | 31 July | | Q2 | July – September | 31 October | | Q3 | October – December | 31 January | | Q4 | January – March | 31 May (extended window) | **Late-filing penalty**: ₹200 per day until the return is filed (Section 234E), plus interest on the un-deposited TDS @ 1.5% per month. ## What's in a Form 27Q filing Per quarter, the form includes: - Deductor (tenant) PAN, TAN, name, address - Deductee (NRI) PAN, name, country of residence - Rental amount paid in the quarter - TDS rate applied (Section 195 default 31.2%, Section 197 lower-cert rate, or DTAA treaty rate) - TDS amount deducted - Challan numbers (BSR code + serial number) for each TDS deposit - Date of deduction + date of deposit If any of these are missing or mismatched against the Income Tax Department's records, the filing throws errors at the validation stage. ## How Ameya Vritti runs it The full chain Compliance OS handles each quarter: 1. **Month 1 of quarter** — TDS challan generated and deposited within 7 days of monthly rent receipt; Form 281 challan numbers archived 2. **Month 2 of quarter** — same 3. **Month 3 of quarter** — same 4. **Within 30 days of quarter end** — Form 27Q prepared, validated, filed via TIN-NSDL portal under tenant's TAN 5. **Within 15 days of next quarter** — Form 16A generated by tenant (system-generated from TRACES) and delivered to NRI for treaty-relief claim 6. **By end of next quarter** — 26AS / AIS reconciliation against the NRI's Income Tax Department transcript; corrections filed if needed ## Common Form 27Q errors and how Ameya prevents them - **PAN mismatch** — NRI's PAN not seeded with the tenant's TDS challan. Ameya validates PAN before the first challan deposit. - **Country code wrong** — The country-of-residence field uses ISO codes (USA = US, GBR = UK, etc.); manual filers often enter free-text. Ameya uses the IT Department's standard country code list. - **Rate mismatch with certificate** — If a Section 197 lower-cert is in hand, the rate in Form 27Q must match exactly. Ameya tracks certificate validity dates and adjusts mid-cycle if the certificate is renewed. - **Late challan** — TDS deposited after the 7-day window incurs interest. Ameya's auto-deposit workflow runs same-day on rent receipt to eliminate this. ## FAQ **Q: I am the NRI, not the tenant — why is Form 27Q my problem?** A: Strictly, it isn't — the tenant is the deductor. But practically, if the tenant doesn't file (most don't), your 26AS shows zero TDS credit, you can't claim treaty relief, and at sale or audit the IT Department raises a query. Most NRIs solve this by handing the entire chain — including the tenant's deductor obligation — to Ameya. **Q: My tenant is a corporate (not individual) — does Form 27Q still apply?** A: Yes. Corporate tenants are also Section 195 deductors and file Form 27Q quarterly. In fact the corporate side is more careful about this because their books are audited. **Q: What if I have multiple tenants over a year (lease changes mid-year)?** A: Each tenant files Form 27Q for the period they were the deductor. Ameya tracks tenant transitions and handles the handoff so no quarter is missed. **Q: How do I see the Form 27Q filings on my side?** A: Form 16A (TRACES-issued) + 26AS (Income Tax Department) both reflect each filed Form 27Q. Ameya provides both quarterly to the NRI as part of the year-end packet. **Q: What if a quarter was missed in the past — can it be back-filed?** A: Yes — late filing with penalty (₹200/day) and interest is the standard path. Ameya can do retroactive cleanup on onboarding, typically within 4–6 weeks for ≤4 missed quarters. ## Pricing Form 27Q filing is included in the **Compliance Only tier (₹40,000/property/year)**. No per-quarter charge. Retroactive filings (≤4 missed quarters) are included in onboarding for a one-time ₹15,000 onboarding fee. ## Engage If you suspect your Indian tenant hasn't filed Form 27Q for the past 1–4 quarters, **WhatsApp the founder for a quick reconciliation check**: [+91 63605 09351](https://wa.me/916360509351?text=Form%2027Q%20reconciliation%20check%20%E2%80%94%20can%20you%20pull%20my%2026AS%3F). Or book Cal: [https://cal.eu/ameyavritti](https://cal.eu/ameyavritti).