Form 27Q: quarterly TDS statement for non resident payments, with challan particulars and deductee wise tax breakdown. Form No. 27Q is the quarterly statement for deduction of tax under sub section (3) of section 200 for payments other than salary to non residents; it requires TAN/PAN and deductor particulars, details of tax deposited (tax, surcharge, cess, interest, fee) with challan/BSR/24G particulars, and a deductee wise annexure showing PAN, section/nature code, amount paid/credited, tax deducted and reasons for lower/no/higher deduction, together with verification by the person responsible and adherence to Tax Information Network challan details.