What changed
Form 26Q (quarterly TDS statement for non-salary TDS on resident payments — contractor, professional, rent, interest, etc.) is renamed to Form 140 under IT Rules 2026.
Effective date
Form 140 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 26Q applies.
Frequently asked questions
What replaced Form 26Q in the IT Act 2025?▾
Form 26Q is replaced by Form 140 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Form 26Q (quarterly TDS statement for non-salary TDS on resident payments — contractor, professional, rent, interest, etc.) is renamed to Form 140 under IT Rules 2026.
Does Form 26Q still apply for FY 2025-26?▾
Yes. For Tax Year / AY 2026-27 (income of FY 2025-26), the old Form 26Q continues to apply. The new Form 140 is used from Tax Year 2026-27 onwards. Verify on the income-tax portal before filing.