Form 27Q is a TDS Return/ Statement containing details of TDS deducted on payments other than salary made to NRI.


Every payer/ deductor who makes payment of certain nature to NRI is required to deduct TDS from such payment at a prescribed rate.



  • Payments to non-resident Sportsmen/Sports Associations.

  • Other sums are payable to Non-Residents.

  • Income in respect of Units of Non-Residents.

  • Payments in respect of Units to an Offshore Fund.

  • Income from Foreign Currency Bonds or Shares of Indian Company Payable to Non-Resident.

  • The income of Foreign institutional investors from securities.

  • Income by way of interest from an Infrastructure Debt Fund.

  • Income by way of interest from Indian company engaged in certain Businesses.

  • Income by way of interest on certain bonds and Government Securities.

  • Payment of the accumulated balance of the provident fund, taxable in the hands of the employee.

  • Investment fund paying an income to a unitholder.

  • Income in respect of investment in securitization trust.


Read More: What is Form 27Q?