TDS and TCS Returns Under the Income-tax Rules 2026: New Form Numbers and Due Dates

Under rule 219 of the Income-tax Rules 2026, the quarterly TDS statements are Form 138 (salary), Form 140 (other resident payees) and Form 144 (non-residents), and the quarterly TCS statement is Form 143. All four are due on 31 July, 31 October, 31 January and 31 May. The form numbers changed from 1 April 2026; the TDS dates did not, but the TCS date moved from the 15th to the 31st. Certificates are Form 130 (salary), Form 131 (other TDS) and Form 133 (TCS), and the next quarter's statements are due on 31 October 2026.

Sources checked: 29 October 2026

Facts checked on 29 October 2026 against rules 215 and 219 of the Income-tax Rules 2026 on incometaxindia.gov.in, and the Rules as notified (G.S.R. 198(E)) and the CBDT tax calendar as read the same day for our due-date report.

This is general information, not legal advice. Your statement's form and date depend on the section under which you deducted or collected.

Key facts

Statement	Form (2026 Rules)	Earlier form, as our calendar lists it	Due dates (rule 219(4))
TDS on salary (s.392)	138	24Q	31 Jul, 31 Oct, 31 Jan, 31 May
TDS on payments to non-residents	144	27Q	Same
TDS on other payments to residents	140	26Q	Same
TCS (s.394(1))	143	27EQ	Same (was the 15th)
Challan-cum-statement for listed deductions	141	—	30 days from the end of the month of deduction (rule 219(5))
Certificates	130 (salary), 131 (other TDS), 132 (Form 141 cases), 133 (TCS)	16 (salary), 16A (other TDS)	Rule 215 table

Which form do I file for which payment?

Rule 219(1) ties each form to the section under which tax was deducted or collected:

• Form 138: tax deducted under section 392 (salary), other than section 392(7), and under section 393(1) Table Sl. No. 8(iii).
• Form 144: deductions under sections 392(7), 393(2) and 393(3) where the deductee is a non-resident (not a company), a foreign company, or a resident but not ordinarily resident.
• Form 140: deductions under sections 392(7), 393(1) (other than Sl. No. 8(iii)) and 393(3) for every other deductee. For most small businesses, this is the statement for contractor, rent, professional-fee and commission payments.
• Form 143: tax collected at source under section 394(1).

Rule 219(2) adds Form 142 for a virtual digital asset exchange that pays tax in place of the buyer. Our TDS guide for tax year 2026-27 covers the section 393 rates and thresholds that decide whether you deduct at all.

When are the statements due?

Rule 219(4) gives one table for all of them:

Quarter ending	Due date
30 June	31 July of the financial year
30 September	31 October of the financial year
31 December	31 January of the financial year
31 March	31 May of the financial year immediately following the tax year

So for tax year 2026-27: 31 July 2026, 31 October 2026, 31 January 2027 and 31 May 2027. The CBDT tax calendar lists the TCS statement in Form 143 for the quarter ending 30 September 2026 on 31 October 2026. Our compliance calendar shows the same dates month by month.

What changed for TCS?

The TCS statement used to be due on the 15th of the month after the quarter. Under the 2026 Rules it falls on the 31st, the same day as TDS. The change applies from the April to June 2026 quarter. The statement for January to March 2026 was still a 1962 Rules statement, and the tax calendar listed it on 15 May 2026; our calendar keeps that past date as it was.

When do I deposit the tax?

The quarterly statement reports tax you have already paid. Under rule 218, as read for our due-date report, tax deducted or collected in a month is paid within seven days from the end of the month, and for amounts credited or paid in March by 30 April. A statement filed on time does not change a late deposit: the two dates are separate. Our TDS interest and late fee calculator covers what a late deposit or a late statement costs.

When must certificates be issued?

The table in rule 215(1):

Certificate	Form	Due
Salary (s.392, other than 392(7), and 393(1) Sl. 8(iii))	130	By 15 June of the financial year after the tax year
Other TDS (s.392(7), 393(1) other than the listed items, 393(2) and (3))	131	Within fifteen days of the rule 219 statement due date
Deductions reported in Form 141	132	Within fifteen days of the Form 141 due date
TCS (s.394(1))	133	Within fifteen days of the TCS statement due date

So Forms 131 and 133 fall on 15 August, 15 November, 15 February and 15 June. The tax calendar lists Forms 131 and 133 on 15 November 2026 and 15 February 2027. Certificates are generated and downloaded from the portal named by the Director General of Income-tax (Systems), and may be digitally signed (rule 215(4)). A deductor may issue a duplicate of Form 130, 131 or 133 if the original is lost.

What is Form 141 and who files it?

Rule 219(5) requires a challan-cum-statement in Form 141 within thirty days from the end of the month in which the deduction is made, instead of a quarterly statement, for deductions under section 393(1) Table Sl. Nos. (2)(i), (3)(i), (6)(ii) and (8)(vi). The Income-tax (Fifth Amendment) Rules, 2026 added clause (e) from 1 October 2026: a resident individual or HUF who deducts tax on the consideration for transferring immovable property under section 393(2) Table Sl. No. 17. The certificate for these cases is Form 132.

If you are buying property from a seller and must deduct tax, check whether your deduction falls in rule 219(5): the deadline is 30 days from the month end, not the quarterly date.

A worked example: one quarter for a small manufacturer

Take a company that pays salaries, pays a resident contractor and collects TCS on some sales. For the July to September 2026 quarter, under the rules above:

1. Tax deducted or collected in July, August and September was due for deposit by 7 August, 7 September and 7 October 2026.
2. By 31 October 2026 it files three statements: Form 138 for salary, Form 140 for the contractor, and Form 143 for TCS.
3. By 15 November 2026 it issues Form 131 to the contractor and Form 133 to the buyers from whom it collected tax.
4. The salary certificate, Form 130, waits until 15 June 2027, after the tax year ends.

What are the common mistakes?

• Filing the old form. A statement for a 2026-27 quarter goes in the 2026 Rules form, under "Forms as per Income-tax Act 2025" on the portal, as our TDS guide notes.
• Using the 15th for TCS. From the April to June 2026 quarter the TCS statement is due on the 31st, but do not leave it to the last day.
• Mixing up Forms 140 and 144. The deductee's residential status decides the form.
• Late certificates. They follow the statement date; a late statement makes the certificate late too.
• Ignoring intimations. A short deduction or late filing shows up in an intimation after processing. Our guides to the intimation on processing a TDS statement and the assessee-in-default order explain those.

Getting help

Our income-tax services team prepares and files quarterly TDS and TCS statements and certificates, and handles intimations after processing. To ask our expert team about your statements, book a consultation.