What changed
Form 27Q (quarterly TDS statement for TDS on payments to non-residents — Section 195/§395) is renamed to Form 143 under IT Rules 2026.
Effective date
Form 143 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 27Q applies.
Frequently asked questions
What replaced Form 27Q in the IT Act 2025?▾
Form 27Q is replaced by Form 143 under the Income Tax Rules 2026, effective from Tax Year 2026-27. Form 27Q (quarterly TDS statement for TDS on payments to non-residents — Section 195/§395) is renamed to Form 143 under IT Rules 2026.
Does Form 27Q still apply for FY 2025-26?▾
Yes. For Tax Year / AY 2026-27 (income of FY 2025-26), the old Form 27Q continues to apply. The new Form 143 is used from Tax Year 2026-27 onwards. Verify on the income-tax portal before filing.