Discussion is about rent payment to NRI landlord into NRO account with TDS deduction. Clarification: Form 15CA/15CB is not required for monthly rent payments to NRO account. TDS u/s 195 at 31.2% applies with 27Q filing. 15CA/CB is relevant only when funds are remitted abroad.
Mr. X is an NRI owner of a flat located in Mumbai. Ms. A is a tenant who will pay a monthly rent of Rs. 70000/- into the owner's NRO account. She will deduct TDS at 31.2% and will deposit it before the 7th of the next month, also will file the quarterly 27Q TDS return.
My query is: 1) Is Ms A required to generate Form 15CA and 15CB for each monthly rent payment, even though the rent will be paid into an NRO account? 2) What are other precautions to be taken in rental payment to NRI Owner?
22 March 2026
✔ No Form 15CA/CB required for rent paid to NRO account ✔ TDS u/s 195 @ 31.2% mandatory ✔ Full compliance with 27Q + Form 16A required ✔ 15CA/CB may arise only when money is repatriated abroad
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