TDS on rent paid to an NRI landlord (section 195)
What it means
A tenant paying rent to a non-resident must deduct TDS under section 195 at the applicable rate and file Form 27Q; the landlord claims credit in the return.
What to do
- Give the tenant your PAN and NRO account.
- Ensure Form 27Q is filed and Form 16A issued quarterly.
- File your return and claim the TDS; consider Form 13 if tax is lower.
Deadline: TDS due by the 7th of the following month.
Documents you will need
- Rent agreement
- PAN
- Form 16A
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Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.