Forms › Salaries, TDS Certificates & Returns › Form 143

Form 143 — Quarterly statement of collection of tax at source (TCS return)

Compiled — pending CBDT Appendix III cross-check O · Salaries, TDS Certificates & Returns
Replaces old Form 27EQ. Under the Income-tax Act, 2025, this compliance now uses Form 143.
New form numberForm 143
Old form number27EQ
Act 2025 referenceTCS return
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 143?

Form 143 is the Income-tax Act, 2025 form titled “Quarterly statement of collection of tax at source (TCS return)”. It replaces the earlier Form 27EQ 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 143, 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 27EQ?

Under the Income-tax Act, 2025, old Form 27EQ is replaced by Form 143 — Quarterly statement of collection of tax at source (TCS return). It applies to Tax Year 2026-27 onwards.

From when does Form 143 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
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Declaration by specified senior citizen for TDS
Form 126 (was 15C / 15D)
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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.