Lower tds application for NRI person


This query is : Resolved 

Quick Summary
An NRI client earning rental income in India is seeking a Nil TDS deduction certificate. While it's possible to apply for a lower or Nil TDS certificate with the relevant Income Tax Officer, the lack of past Indian tax filings for the NRI may present a challenge. The discussion also touches upon the applicability of Form 15CA and 15CB for such remittances.

09 September 2021 Dear Sir,

One of my client is an NRI person and wants to apply for lower tds deduction certificate for Nil deduction of TDS on rent for his house property in India.

He is only having rental house property income in India amounting to Rs. 35,000/- per month from October, 2021. He has not filed any Income tax return in India from the past 20 years since he is an NRI.

Please help on this issue whether can he get Nil tds deduction certificate.

Regards,
Divyesh Jain


09 September 2021 Yes he can apply for lower/Nil TDS deduction certificate with his Jurisdiction ITO.

Refer:: https://nritaxservices.com/Tax%20exemption%20Certificate/M__62

https://www.youtube.com/watch?v=MefQn5_-e8U

09 September 2021 Yes, online application can be done but since he is an NRI he doesn't have any past Income tax returns filed in India. Will the assessing officer solely give Nil Tds Certificate based on the online application.

10 September 2021 When there was no income, so the return filing was not mandatory; still you can try.

10 September 2021 Ok, Thanks you very much

10 September 2021 Ok, just one last question. Do I need any certification from a Chartered Accountant for giving this service with respect to filing Form 15CA and while applying for Lower TDS certificate.

Also whether Form 15CB is applicable for rent payment to NRI

10 September 2021 1. No.
2. Yes, if the total remittance exceed Rs. 5 lakhs PA.


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