TDS Return - Non-Resident Payments (Form 144 / 27Q).
Tax deducted on payments to non-residents, such as royalties, technical service fees, interest or dividends paid abroad, is reported in a quarterly statement. From April 2026 this is Form 144, for deductions under section 393(2) of the Income-tax Act, 2025 (earlier section 195 and Form 27Q). We determine the right rate under the Act or the tax treaty and file the statement each quarter.
Typically 5–7 working days per quarter after we receive contracts and remittance data; new types of payment that need treaty analysis take longer.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Indian companies paying foreign vendors, consultants or group companies
- Businesses paying for overseas software, advertising or services
- Borrowers paying interest on foreign loans
- Companies paying dividends to non-resident shareholders
What you receive at the end.
- 01Payment-wise note on taxability and rate
- 02TDS computation, including gross-up where applicable
- 03Filed Form 144 (or Form 27Q for earlier periods) with acknowledgement
- 04TDS certificates for non-resident payees
TDS Return - Non-Resident Payments (Form 144 / 27Q), step by step.
Typically 5–7 working days per quarter after we receive contracts and remittance data; new types of payment that need treaty analysis take longer.
- 1
Characterise the payment
We review the contract and invoice to determine whether the payment is taxable in India and how it is classified.
- 2
Apply the treaty
Where the payee provides a tax residency certificate and the required declaration, we apply the more beneficial of the Act or treaty rate, after checking the treaty conditions.
- 3
Deduct and remit
We compute TDS, including grossing-up where you bear the tax, and coordinate the remittance declarations required before payment leaves India.
- 4
Prepare and file
We prepare Form 144 (Form 27Q for periods up to March 2026), validate it and upload it on the e-filing portal under your TAN.
- 5
Issue certificates
Once processed, we download TDS certificates from TRACES so the non-resident can claim credit.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- Contracts and invoices for each foreign payment
- Payee's tax residency certificate and self-declaration
- Payee's PAN, or the alternative details accepted where there is none
- Bank remittance advices and exchange rates used
- TDS challans for the quarter
- Lower or nil deduction certificate, if the payee holds one
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about TDS Return - Non-Resident Payments (Form 144 / 27Q).
Ready to discuss TDS Return - Non-Resident Payments (Form 144 / 27Q)?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.