Forms › Salaries, TDS Certificates & Returns › Form 140

Form 140 — Quarterly statement of deduction of tax (other than Salary)

Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns
Replaces old Form 26Q. Under the Income-tax Act, 2025, this compliance now uses Form 140.
New form numberForm 140
Old form number26Q
Act 2025 referenceTDS return
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 140?

Form 140 is the Income-tax Act, 2025 form titled “Quarterly statement of deduction of tax (other than Salary)”. It replaces the earlier Form 26Q 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 140, 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 26Q?

Under the Income-tax Act, 2025, old Form 26Q is replaced by Form 140 — Quarterly statement of deduction of tax (other than Salary). It applies to Tax Year 2026-27 onwards.

From when does Form 140 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

Form 122 (was 12B / 12BAA)
Details of income for deduction from Salaries
Form 123 (was 12BA)
Statement of particulars of perquisites / profits in lieu of...
Form 124 (was 12BB)
Statement of claims by employee for deduction of tax
Form 125 (was 12BBA)
Declaration by specified senior citizen for TDS
Form 126 (was 15C / 15D)
Application for certificate for receipt of sums without TDS
Form 127 (was 27C)
Declaration by a buyer for obtaining goods without collectio...
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.