What TDS forms changed in the IT Act 2025?

Key mapping

Old 24Q/26Q/27Q/27EQ quarterly TDS returns become Forms 138, 140, 143, 144 under the new Act. Form 16/16A TDS certificates continue in a revised format.

Explanation

Under the IT Act 2025 and Income Tax Rules 2026: Form 24Q (quarterly return for salary TDS) becomes Form 138. Form 26Q (quarterly return for non-salary resident TDS) becomes Form 140. Form 27Q (for non-resident payments) becomes Form 143. Form 27EQ (TCS) becomes Form 144. TDS certificates issued to deductees continue as revised Form 16 (salary) and Form 16A (non-salary). Quarterly filing deadlines remain 31 May, 31 July, 31 October, 31 January. Verify on the income-tax portal before filing.

Related terms and sections

Form 138 Form 140 Form 143 Form 144 24Q 26Q 27Q 27EQ Form 16 Form 16A

Use this in practice

File My ITR →Tax Calculator →

Related sections

IT Act 2025 Section Mapper →All IT Act changes →

All section references are sourced from the Income Tax Act 2025 (official gazette, incometaxindia.gov.in) and cross-referenced against CBDT's comparative statement. Always verify on the official portal before filing. This page is for reference only and does not constitute legal or tax advice.

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