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

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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

Old 26QB / 26QC / 26QD / 26QE → one new Form 141.
Any tracker or SOP referencing 26QB and its siblings needs updating.

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.

Need help with Form 141?

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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.

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

What is Form 141?

What changed

Transitional rule — which form applies?

Frequently asked questions

Related forms in this category