To file a TDS statement online in India, first identify the payment type, whether the payee is resident, and when the payment was credited or made. Those details determine the form and rules: quarterly salary statements use Form 138, resident non-salary statements use Form 140, and non-resident non-salary statements use Form 144 under the Income Tax Department’s current guidance. Form 141 is a separate online challan-cum-statement route for specified transactions under the Income-tax Act, 2025 from 1 April 2026; it does not replace every quarterly TDS statement.
Who files a TDS return?
A TDS return—more precisely, a TDS statement—is filed by the deductor responsible for reporting tax deducted and deposited. It is not the same as an individual filing their own income-tax return. Before starting, establish the financial year and quarter, the date the payment was credited or made, the type of payment, and the payee’s residency status.
Which TDS return form should you file?
Choose the form based on the payment and payee, using the Income Tax Department’s current form instructions rather than older form-number guides.
| Filing case | Current form | Period and deadline |
|---|---|---|
| Quarterly salary-related statement, including specified pension or interest reporting | Form 138 (earlier Form 24Q) | Q1 (April–June): 31 July; Q2 (July–September): 31 October; Q3 (October–December): 31 January; Q4 (January–March): 31 May of the following financial year, according to the Department’s manual. |
| Quarterly TDS statement for non-salary payments to residents | Form 140 (earlier Form 26Q) | Same quarter-specific dates listed in the Form 140 manual: 31 July, 31 October, 31 January, and 31 May of the following financial year. |
| Quarterly TDS statement for non-salary payments to non-residents | Form 144 | Check the quarter-specific due date in the Form 144 manual; do not assume dates not stated here. |
| Specified transaction reported through a challan-cum-statement under the new Act | Form 141 | Transaction-specific. Check the Form 141 FAQ or manual for its applicable schedule; quarterly statement dates do not automatically apply. |
These dates come from the Department’s Form 138 and Form 140 manuals. Check the relevant current manual and portal for any applicable extension or updated instructions before filing.
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What changed for TDS filing in 2026?
The governing regime for covered specified transactions depends on when the credit or payment event occurred. The Income Tax Department’s TDS compliance guidance says events on or before 31 March 2026 remain under the earlier regime and its transaction-specific forms. Events on or after 1 April 2026 fall under the Income-tax Act, 2025 rules, with consolidated Form 141 used where applicable.
This transition is limited to specified transaction cases. It does not mean that all quarterly TDS statements move to Form 141: the Department continues to identify Forms 138, 140, and 144 for their respective quarterly statement categories. Confirm both the transaction category and event date before choosing a route.
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How do I file a TDS return online?
- Confirm your filing responsibility and period. Identify yourself as the deductor filing the statement, then note the financial year, quarter, and relevant credit or payment date.
- Classify the payment and payee. Determine whether it is salary-related, non-salary paid to a resident, non-salary paid to a non-resident, or a specified transaction handled through a challan-cum-statement.
- Select the current form. Use Form 138 for the covered salary-related quarterly statement, Form 140 for resident non-salary quarterly TDS, or Form 144 for non-resident non-salary quarterly TDS. For a specified transaction under the post-1 April 2026 rules, check whether Form 141 applies.
- Sign in to the Income Tax Department’s e-Filing portal. Follow the instructions for the selected form. The quarterly form manuals describe the supported online filing and utility routes; the exact steps vary by form and portal flow. Form 141 is filed online after login through e-File > e-Pay Tax, as specified in the Department’s Form 141 FAQ.
- Enter and verify the statement details. Complete the relevant deductor, deductee, payment, and tax-deposit information using the current form instructions. Review the entries and resolve any validation messages shown by the portal before submitting.
- Submit and retain the acknowledgement. Save the filing acknowledgement and use the portal’s available TDS statement services to check filing or processing status.
The Income Tax Department states in its Form 141 FAQs: “Form 141 can be filed online only, after logging into the e-Filing portal.” That instruction applies to Form 141; use the selected quarterly form’s own manual for its filing route and field-level requirements.
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How to avoid choosing the wrong filing route
- Do not rely only on a legacy form number: current guidance uses Forms 138 and 140 where older instructions may say 24Q and 26Q.
- Do not select Form 141 solely because the filing happens in 2026. Check whether the payment falls into a specified transaction category and whether its credit or payment event occurred on or after 1 April 2026.
- Do not apply quarterly deadlines to Form 141 automatically. Its schedule depends on the transaction and the applicable instructions.
- For corrections, multiple payee categories, or an uncertain transition case, consult the applicable Department manual or a qualified tax-compliance professional.
Official form references
- Income Tax Department: Form 138 User Manual
- Income Tax Department: Form 140 User Manual
- Income Tax Department: Form 144 User Manual
- Income Tax Department: TDS Compliance
- Income Tax Department: Form 141 FAQs
- Income Tax Department: All Forms
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