INCOME-TAX RULES 2026 · OLD FORM 24Q
Form 24Q is now Form 138
Form 24Q, the quarterly TDS statement for salary, is now Form 138 under the Income-tax Rules 2026. The new number applies from tax year 2026-27, which starts on 1 April 2026. Periods up to 31 March 2026 and returns for AY 2026-27 still use the old form.
| WHEN | FORM TO USE |
|---|---|
| Periods up to 31 March 2026, and returns for AY 2026-27 | Form 24Q |
| Tax year 2026-27 onwards (from 1 April 2026) | Form 138 |
Quarterly TDS and TCS statements
| OLD FORM | NEW FORM | WHAT IT IS |
|---|---|---|
| 24Q | 138 | Quarterly TDS statement for salary |
| 26Q | 140 | Quarterly TDS statement for payments to residents |
| 26QB, 26QC, 26QD, 26QE | 141 | Challan-cum-statement (property, rent, contracts by individuals, virtual digital assets) |
| 27EQ | 143 | Quarterly TCS statement |
| 27Q | 144 | Quarterly TDS statement for payments to non-residents |
Common questions
- Which form do I use for the Q4 FY 2025-26 24Q return or its correction?
- The old form, 24Q. The new numbers apply to transactions from 1 April 2026, so the first quarterly statement on the new forms is Q1 of tax year 2026-27, on Form 138.
- When is the Form 138 statement due?
- Form 138 is due on 31 July, 31 October, 31 January and 31 May for the four quarters. Q1 of tax year 2026-27 is therefore due on 31 July.
Moving your TDS masters to the new codes?
Upload the deductee master and every row gets its new payment code; the PAN decides 194C and the nature of payment decides 194J and 194I.
All new form numbers →Form 26Q →Form 26QB →
Only mappings confirmed by at least two independent sources are listed: TDSMAN's mapping table, taxupdate.in, TaxGuru, ClearTax, ebizfiling.com and other vendor guides, read on 19 September 2026. Forms 27D to 133, 16B to 16E to 132 and 26AS to 168 were added after a further reading on 8 October 2026. Confirm on the e-filing portal before filing.