Return regarding deduction of tax from non-residents – Rule 37A:
Returns in respect of T.D.S. under Section 193, 194, 194E, 195,196A,196B,196C & 196D from any payment made to a non resident or to a resident but not ordinarily resident assessee (not being a company) or from any company which is neither a Indian Company nor a company which has made the prescribed arrangement for the declaration of and payment of dividend within India have to be filed within14 days from the end of the quarter in Form No 27 to the designated officer as per Rule 36 A.
However, where T.D.S. is pertaining to interest on securities under Sec.193, or payment to non-resident sportsmen or sports associations under Sec.194E, or of interest or any other sum referred to in Sec.195, or income from units of UTI to a non resident Indian or a non resident HUF where the assets were acquired out of funds from a NR(E) account or by remittance of foreign currency as referred to in Section 196A(2) , or income from units referred to in section 196B, or income from foreign currency bonds or shares of an Indian Company referred to in Section 196C at the income of FIIs from securities referred in Section 196D then the return is to be filed in Form No. 27 within 14 days after the expiry of two months from the month in which the income was so credited.
