The NRI Landlord's TDS Checklist for 2026-27: PAN, NRO, Form 144, Form 131 and Form 168
A quarter-by-quarter TDS checklist for NRIs renting out a Mumbai flat: PAN and residency, the tenant's TAN, Form 144 dates, Form 131 certificates and Form 168 checks.
TDS on rent to NRIs goes wrong in small, boring ways: a missing PAN, a certificate never issued, a quarter nobody filed. This checklist is the routine that prevents it. Print it, share it with your tenant, and tick it every quarter.
Before the tenancy starts
- Give your PAN to the tenant, and keep it valid. Without a valid PAN, TDS applies at the higher of 20% or the normal rate, under section 397(2) of the Income-tax Act, 2025 (NRI Information).
- Declare your residential status in writing in the leave and licence agreement, so the tenant knows the non-resident rules apply.
- Name your NRO account for rent.
- Make sure the tenant has a TAN. Rent to an NRI needs it.
- Apply for a Form 128 lower deduction certificate if 31.2% of gross rent is far above your real tax.
Every month
- The tenant deducts TDS at the applicable rate and pays you the rest.
- The tenant deposits the TDS by the 7th of the following month (30 April for March).
Every quarter
| Quarter | Form 144 due |
|---|---|
| April to June | 31 July |
| July to September | 31 October |
| October to December | 31 January |
| January to March | 31 May |
Form 144 replaced Form 27Q. After each return, the tenant issues you Form 131 (formerly Form 16A), within 15 days of the return due date.
TDS mistakes are rarely big decisions. They're small steps nobody did. A quarterly checklist fixes that.
Every year
- Check Form 168 and your AIS (Form 168 replaced Form 26AS). Every rupee of TDS should show against your PAN. If it doesn't, see what to do when rent TDS doesn't match.
- File your Indian return and claim any refund. Read NRI rental income and refunds.
- Renew your Form 128 certificate for the new year if you use one.
- Repatriate within the rules, with Forms 145 and 146. See rental income and repatriation.
When something goes wrong
If the tenant missed deductions or deposits, fix it early; interest runs at 1% to 1.5% a month. Our post on missed TDS on NRI rent walks through it.
How we help
For owners we manage, rent and TDS are tracked month by month in the TND app, and we follow up on Form 131 certificates every quarter. Tenants pay rent directly to you; we don't collect it. See NRI property management.
Frequently asked questions
When is Form 144 due for TDS on rent to an NRI?
31 July, 31 October, 31 January and 31 May for the four quarters.
What is Form 131?
The TDS certificate the tenant issues to the landlord, which replaced Form 16A.
What happens if an NRI landlord has no PAN?
TDS applies at the higher of 20% or the normal rate, and treaty relief is usually unavailable.
Related reading
Want this checklist run for you every quarter? Book a video call or WhatsApp me.
Warmly,
Yanik
General information, not tax advice. Please confirm deadlines with your chartered accountant.
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