TDS · non-resident certificate
Internal audit copy names Form 27D for lower or nil deduction in some non-resident cases. Resident lower TDS stays on section 197.
The internal audit services page says Form 27D is the certificate for lower or nil deduction in some non-resident cases. Resident lower deduction certificates use section 197 on that list.
Withholding on non-resident payments is reported on the Form 27Q page. Remittance paperwork stays on the Form 15CA and 15CB page. DTAA rates reduce TDS for qualifying non-resident recipients on internal audit copy without stating treaty percentages here.
Certificates and challans are reconciled on the TRACES page before quarterly filing.
The internal audit services page says Form 27D is the certificate for lower or nil deduction in some non-resident cases. Section 197 lower deduction certificates for residents are on the section 197 page. This page does not state certificate rates.
No. Form 27Q is filed for TDS on payments to non-residents under Chapter XVII-B on the Form 27Q page. Form 27D is the lower or nil deduction certificate row for some non-resident cases on internal audit copy.
Internal audit copy says NRI payments need correct treaty rates and Form 15CA or 15CB where required on the NRI chip page. Form 27D is a separate certificate row on the internal audit list.
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