| Question And Answer | |
|---|---|
| Subject: | Rent payment to NRO account |
| Category: | Income-Tax |
| Querist: | Vijay |
| Answered by: | Law Intern |
| Tags: | Forms 15CA and 15CB |
| Date: | July 5, 2026 |
I have taken house on rent from a NRI landlord.
I am paying rent into his NRO account in India. I pay from my savings bank account. Total rent is 45k per month.
I have deducted tds @31.2% before paying the rent and will file 27Q tds quarterly return.
Do I need to file form 15CA also before making the payment to landlord’s NRO account? Please guide me.
In my view, Form 15CA requirement applies because it is a payment to a non-resident though not sent abroad. The trigger is the recipient’s residential status as a NRI. Whether funds are sent outside or not is not relevant.
15CB is also required as the annual payment exceeds ₹5 lakh.
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