Which form do I use for the Q4 FY 2025-26 26Q return or its correction?

The old form, 26Q. 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 140.

When is the Form 140 statement due?

Form 140 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.

Do the section numbers change inside the statement?

Yes. Old sections such as 194C and 194J become payment codes under section 393. Our lookup and bulk converter give the new code for each old section.

INCOME-TAX RULES 2026 · OLD FORM 26Q

Form 26Q is now Form 140

Form 26Q, the quarterly TDS statement for payments to residents, is now Form 140 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 26Q
Tax year 2026-27 onwards (from 1 April 2026)	Form 140

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 26Q return or its correction?: The old form, 26Q. 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 140.
When is the Form 140 statement due?: Form 140 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.
Do the section numbers change inside the statement?: Yes. Old sections such as 194C and 194J become payment codes under section 393. Our lookup and bulk converter give the new code for each old section.

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.

Open the converter

All new form numbers →Form 24Q →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.