Fact-check notes
Last fact-checked: 2026-06-04
AY 2026-27 return filing for FY 2025-26 is governed by the Income-tax Act, 1961. The Income-tax Act, 2025 applies from Tax Year 2026-27 onward, so new-section references must be checked against the live portal before filing.
This page is preparation guidance for scoping work on WorkIndex. Ask the expert to verify active law, portal forms, notifications and your documents before filing or signing anything.
What this covers
TDS for NRI Payments helps deductors and taxpayers understand what to verify before payment, return filing or correction.
- Payments to non-residents require section 195 characterisation before remittance.
- DTAA, TRC, Form 10F, permanent establishment and gross-up clauses can change withholding.
- Property purchase from NRI seller needs special care.
- Bank remittance forms and CA certificates should match the tax note.
Who this is for
- Business deducting TDS.
- Taxpayer reconciling Form 26AS/AIS.
- Finance team preparing quarterly return.
- Person receiving notice or default.
Documents and details to prepare
- PAN/TAN and deductor profile.
- Agreement, invoice and payment dates.
- Challan, return and certificate status.
- Lower/nil certificate or exemption proof if any.
Common mistakes to avoid
- Wrong section or assessment year.
- Deducting after payment deadline.
- Invalid PAN or certificate data.
- No reconciliation before filing return.
How to brief the expert
- Mention the city, entity type, transaction value, deadline and current portal status.
- Upload or list the records available so the expert can quote accurately.
- Ask for scope, deliverables, timeline, assumptions and government fee exclusions in writing.
- Keep acknowledgements, challans, filings, certificates and advice notes after completion.
FAQs
Can WorkIndex help with this?
Yes. Post your requirement and compare relevant experts by scope, quote, timeline and supporting documents needed.
Is this page legal or tax advice?
No. It is a preparation guide. Your expert should verify current law, portal forms, notifications and your documents before filing or signing.
What should I include in my post?
Include the city, year or period, entity type, deadline, notices if any, documents available and whether you need filing, review, drafting or ongoing support.