Who files Form 27Q?
The person who deducts tax files Form 27Q. It is the quarterly statement of tax deducted on a payment to a non-resident, other than salary. Salary uses a different form, and so does a payment to a resident.
Who files it?
The deductor files it, not the non-resident who received the money. Interest, a royalty, or a fee paid to a non-resident can belong on this statement when tax was deducted. The rate follows the section and any tax treaty that applies. This page does not quote a rate. A professional fee paid to a resident is on the section 194J page, and that payment is not Form 27Q.
When is each quarter due?
| Quarter | Due date of Form 27Q |
|---|---|
| April to June | 31 July |
| July to September | 31 October |
| October to December | 31 January |
| January to March | 31 May |
Which payments use another form?
Salary, including salary of a non-resident employee, is Form 24Q. A payment to a resident, other than salary, is Form 26Q. Form 27Q does not file the non-resident’s own return of income. The certificate issued to the payee for the deduction is Form 16A.
Frequently asked questions
Four questions cover salary, a resident, the rate, and the non-resident’s return.
Is salary paid to a non-resident on Form 27Q?
No. Tax deducted from salary is Form 24Q. Form 27Q is for other payments to a non-resident.
Is a payment to a resident on Form 27Q?
No. A payment to a resident, other than salary, is Form 26Q when tax is deducted.
Does this page set the rate?
No. The rate depends on the payment and on any applicable tax treaty. This page does not quote a rate.
Is the form the non-resident’s return?
No. Form 27Q is the deductor’s quarterly statement. It is not the return of income of the person who was paid.
Sources
Form 27Q is the quarterly statement under rule 31A of the Income-tax Rules, 1962, for tax deducted on payments other than salary to a non-resident. The certificate to the payee is Form 16A.