Complete TDS oversight for NRIs — from Form 26AS and AIS reconciliation and rental or property TDS advisory, to excess-deduction refund claims and representation in mismatch or dispute proceedings.
From verifying what deductors have deposited against your PAN to recovering excess TDS through ITR refunds and resolving mismatches through departmental representation — every TDS obligation, managed.
Form 26AS is the taxpayer's consolidated tax credit statement — showing all TDS, TCS, and advance tax deposited against the PAN. The Annual Information Statement (AIS) goes further, aggregating income reported by deductors, financial institutions, and registrars. For NRIs, discrepancies between what tenants, banks, or buyers have actually deposited and what is reflected in 26AS directly affect the refund amount in the ITR. We download, verify, and reconcile both statements against all source documents before the return is filed.
NRI landlords and sellers are subject to TDS obligations that differ significantly from those applicable to residents. Tenants paying rent to an NRI must deduct TDS at 30% under Section 195 (not the simplified 5% applicable to resident landlords). Property buyers must similarly deduct at 20–30% on the full sale consideration. Getting these rates wrong — or not deducting at all — exposes both the NRI and the deductor to interest, penalty, and prosecution. We advise the correct rate, DTAA applicability, and documentation required by each party.
TDS deducted by tenants, banks, and property buyers is often higher than the NRI's actual tax liability — particularly after applying DTAA benefits, Section 54 / 54EC exemptions, deductions, or when total income falls below the taxable threshold. The excess TDS is recoverable as a refund through the ITR. We compute the refund entitlement precisely, ensure the ITR is filed with correct TDS credit claims, track refund processing, and follow up with the CPC or Assessing Officer when refunds are delayed, reduced, or adjusted.
TDS mismatches arise when a deductor has deposited tax under an incorrect PAN, a wrong TAN, or in a different assessment year — causing the credit not to appear in Form 26AS. The department may then raise a demand for what it believes is unpaid tax, even though the NRI has already suffered the deduction. We identify the root cause of every mismatch, coordinate with the deductor to correct their TDS return, and represent the NRI before the Assessing Officer or at the CPC to get the correct credit recognised and any erroneous demand dropped.
TDS rates applicable to NRI income streams under Section 195 and related provisions — before DTAA benefit or Lower TDS certificate.
A structured four-step cycle — from statement download and reconciliation to ITR filing, refund recovery, and dispute resolution.
We pull Form 26AS and AIS from the income tax portal, map every TDS entry to the corresponding income source, and flag any missing credits, duplicates, or discrepancies before reconciliation begins.
Every TDS entry is matched against the deductor's certificates (Form 16 / 16A), bank statements, and property sale documents. Mismatches are chased with the deductor and, where needed, correction returns are filed.
The ITR is filed with complete and accurate TDS schedules, correct income figures, DTAA benefits, and all eligible deductions — maximising the refund entitlement and minimising the risk of a demand or adjustment.
We monitor CPC processing, respond to Section 143(1) intimations, file rectifications for incorrect adjustments, and represent the NRI before the AO or in appeal if a demand is raised on account of a credit dispute.
From NRI landlords over-deducted by tenants to property sellers whose buyers withheld 30% on the full sale value, our TDS practice is built on maximum refund recovery and zero demand risk.
We cross-verify 26AS, AIS, TDS certificates, and bank records — not just the summary. Every mismatch is identified and traced to its root cause before filing.
We apply every available deduction, DTAA benefit, and exemption to minimise actual tax liability — maximising the gap that becomes your refund.
From Section 143(1) intimations to AO proceedings and CIT(A) appeals — we handle every level of the dispute chain if the department raises a demand on a TDS mismatch.
Documents shared online, portal access managed by us, and status updates delivered digitally — the entire TDS management cycle without you needing to set foot in India.
Whether you need 26AS reconciled before your ITR filing, a deductor mismatch resolved, or a demand from the department dropped — we are ready. No India visit required.
4th Floor, Solitaire 1, New Link Rd, Malad West, Mumbai 400064.
+91-8169820387 | 022-46022657