Tax Deduction at Source returns for non-resident payments must be filed quarterly in Form 27Q to the tax systems authority. Persons deducting tax under the specified withholding provisions must furnish a statement in Form No. 27Q to the Director General of Income-tax (Systems) or an authorized agency; the obligation covers payments to non-residents and certain foreign companies and the rule prescribes quarterly filing deadlines, while earlier iterations imposed a fourteen-day post-quarter deadline and included a proviso for credit-based timing which has since been omitted.