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27Q Quarterly statement of deduction of tax under sub-section (3) of section 200 of income tax act, 1961 in respect of payments other than salary made to non-residents for the quarter ended June / September / December / March (tick whichever applicable) (year) - Income Tax

1. 48/2024 - Dated: 4-6-2024 - Income Tax - Income-tax (Sixth Amendment) Rules, 2024 - Form No. 27Q amended. New item 7A inserted for reporting the lower deduction or no deduction in view of notification u/s 197A(1F)
2. 28/2023 - Dated: 22-5-2023 - Income Tax - Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 133 inserted - TDS Form 16, certificate amended - various TDS Returns / statements amended - Income-tax (Fifth Amendment) Rules, 2023
3. 43/2020 - Dated: 3-7-2020 - Income Tax - Income-tax (16th Amendment) Rules, 2020.
4. 53/2016 - Dated: 24-6-2016 - Income Tax - Relaxation from TDS @20% where PAN is not available and from payment made to non-resident, not being a company, or a foreign company, subject to conditions and providing specific details and documents - Income-tax (17th Amendment) Rules, 2016
5. 30/2016 - Dated: 29-4-2016 - Income Tax - Income-tax (11th Amendment) Rules, 2016
6. 11/2013 - Dated: 19-2-2013 - Income Tax - INCOME-TAX (SECOND AMENDMENT) RULES, 2013 - AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J AND FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ AND INSERTION OF FORM NO. 26B

1. Section 200 - Duty of person deducting tax - Income-tax Act, 1961
2. Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962