FormsSalaries, TDS Certificates & Returns › Form 141

Form 141 — Challan-cum-statement of TDS (immovable property, rent, contractor, VDA) - consolidates 4 forms

✓ Corroborated with CBDT / incometax.gov.in O · Salaries, TDS Certificates & Returns
Replaces old Form 26QB / 26QC / 26QD / 26QE. Under the Income-tax Act, 2025, this compliance now uses Form 141.
New form numberForm 141
Old form number26QB / 26QC / 26QD / 26QE
Act 2025 referenceTDS
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 141?

Form 141 consolidates the PAN-based challan-cum-statements. The old 26QB (property), 26QC (rent), 26QD (contractor) and 26QE (VDA) now file as a single Form 141 with different schedules.

What changed

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 26QB / 26QC / 26QD / 26QE?

Under the Income-tax Act, 2025, old Form 26QB / 26QC / 26QD / 26QE is replaced by Form 141 — Challan-cum-statement of TDS (immovable property, rent, contractor, VDA) - consolidates 4 forms. It applies to Tax Year 2026-27 onwards.

From when does Form 141 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.

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.