Form No. 144 (Earlier Form No. 27Q)

Form No. 144 – Frequently Asked Questions

Quarterly statement of deduction of tax under section 397(3)(b) of the Income-tax Act, 2025 in respect of payments other than salary made to non-residents

1. What is Form No. 144?

Ans: Form No. 144 is a quarterly statement filed by deductors responsible for deduction of tax at source on payments, other than salary, to non-residents.

2. Who is required to file Form No. 144?

Ans: Every person (company, firm, partnership, government, individual, etc.) responsible for making payments, other than salary, to a non-resident on which tax is deductible.

3. Is Filing of Form No. 144 mandatory?

Ans: Any deductor, who is required to deduct tax on non-salary payments made to non-residents, must file Form No. 144 for the relevant quarter(s).

4. What is the time limit for filing Form No. 144?

Ans: Form No. 144 is to be filed quarterly:

5. Is it mandatory to file Form No. 144 in electronic format?

Ans: Yes. As per the Income-tax Rules, all TDS/TCS returns including Form No. 144 must be furnished electronically in the prescribed data format.

6. Can Form No. 144 be edited after submission?

Ans: No. Form No. 144, once submitted, cannot be edited. However, in order to correct or update the details in an already submitted Form No. 144, the deductor can file a correction statement once the previously submitted statement has been processed by CPC-TDS.

7. What is the time limit for filing the correction statement?

Ans: Within two years from the end of the tax year in which such statement is required to be delivered. For example, the correction statement in respect of Form No. 144 for the Quarter 1 of Tax Year 2026-27 can be filed upto 31.03.2029.

8. How will deductor know whether the Form No. 144 filed by him has been accepted by the Income-tax Department?

Ans: After filing Form No. 144 on the TRACES portal of Income-tax Department, the deductor receives an Acknowledgment Receipt Number (ARN) on successful submission of the Form.

9. Why filing of Form No. 144 in a timely and accurate manner is important?

Ans: Filing of Form No. 144 in a timely and accurate manner is important as:

⮚ It will ensure that accurate and complete tax credit is passed onto the non-resident deductees having valid PAN. Consequently, it will also eliminate scope for deductee related grievances.

⮚ The deductor would be able to avoid legal challenges associated with noncompliance including late filing fee u/s 427 and penal proceedings u/s 461 and 465(2)(g).