INCOME-TAX RULES 2026 · OLD FORM 26QD
Form 26QD is now Form 141
Form 26QD, the challan-cum-statement (property, rent, contracts by individuals, virtual digital assets), is now Form 141 under the Income-tax Rules 2026. 26QB, 26QC and 26QE also become Form 141. 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 forms.
| WHEN | FORM TO USE |
|---|---|
| Periods up to 31 March 2026, and returns for AY 2026-27 | Form 26QB, 26QC, 26QD, 26QE |
| Tax year 2026-27 onwards (from 1 April 2026) | Form 141 |
Quarterly TDS and TCS statements
Form 26QB, Form 26QC, Form 26QE share the new number with Form 26QD.
| 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 of 26QB, 26QC, 26QD and 26QE is Form 141?
- All four. They become one challan-cum-statement, Form 141, for property, rent, contracts by individuals and virtual digital assets.
- Which form do I use for a deduction made before 1 April 2026?
- The old form, 26QB, 26QC, 26QD and 26QE as the case may be. The new numbers apply to transactions from 1 April 2026.
- Which certificate goes with Form 141?
- Form 132, which replaces Forms 16B, 16C, 16D and 16E.
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 26QB →Form 26QC →
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.