Form 144 of Income Tax Act 2025: TDS on Non-Resident Payments

| Last updated: 29 June 2026

Overview Under the Income-tax Act, 2025 (the new direct tax code), Form No. 144 is the prescribed quarterly statement for reporting Tax Deducted at Source (TDS) on non-salary payments made to nonresidents, which includes NRIs and foreign companies. In the context of the previous regime (Income Tax
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Chaitra Seetharam

About the Author

Finance Professional

I write on Income Tax, TDS, ITR filing, banking rules, investment schemes, and financial law updates in India. My articles simplify complex tax provisions, compliance requirements, and policy changes to help taxpayers, professionals, senior citizens, and businesses stay informed and financially aware.

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