Form 27Q is a quarterly TDS return that must be filed by any person (individual, company, or other entity) who makes non-salary payments to non-resident Indians or foreign entities and deducts tax at source under the provisions of the Income Tax Act, 1961 (typically under Section 195). The procedure begins with deducting the appropriate TDS before making the payment, depositing the ta... https://taxadvisr.in/tds-form-27q-procedure-due-dates-and-how-to-fill-it/