Forms › Salaries, TDS Certificates & Returns › Form 137

Form 137 — TDS / TCS Book Adjustment Statement (government office, no challan)

Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns
Replaces old Form 24G. Under the Income-tax Act, 2025, this compliance now uses Form 137.
New form numberForm 137
Old form number24G
Act 2025 referenceTDS/TCS
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 137?

Form 137 is the Income-tax Act, 2025 form titled “TDS / TCS Book Adjustment Statement (government office, no challan)”. It replaces the earlier Form 24G used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Salaries, TDS Certificates & Returns category, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 137, reviewed by our Chartered Accountants, is being added.

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 24G?

Under the Income-tax Act, 2025, old Form 24G is replaced by Form 137 — TDS / TCS Book Adjustment Statement (government office, no challan). It applies to Tax Year 2026-27 onwards.

From when does Form 137 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

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Not sure which form applies to your case?

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.