What changed
Form 24Q (quarterly TDS statement for salary) is renamed to Form 138 under IT Rules 2026. Quarterly due dates unchanged: 31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4).
Effective date
Form 138 is used for Tax Year 2026-27 (income earned from 1 April 2026). For filings relating to FY 2025-26 and earlier years, the old Form 24Q applies.
Frequently asked questions
What replaced Form 24Q in the IT Act 2025?▾
Form 24Q is replaced by Form 138 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Form 24Q (quarterly TDS statement for salary) is renamed to Form 138 under IT Rules 2026. Quarterly due dates unchanged: 31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4).
Does Form 24Q still apply for FY 2025-26?▾
Yes. For Tax Year / AY 2026-27 (income of FY 2025-26), the old Form 24Q continues to apply. The new Form 138 is used from Tax Year 2026-27 onwards. Verify on the income-tax portal before filing.