Form 26Q was replaced by Form 140 with effect from FY 2026-27.
Replaced by
the the quarterly statement of tax deducted on payments other than salary made to resident payees, prescribed under section 397(3)(b) of the Income-tax Act, 2025 and rule 219 of the Income-tax Rules, 2026
Effective from
FY 2026-27
Form 26Q applies to earlier periods
The form follows the year the return covers, not the date you file it. A return for FY 2025-26 or earlier is still filed on Form 26Q under the Income-tax Rules, 1962, including a correction filed today. Two separate dates are in play and they are easy to confuse: 1 April 2025 brought the Finance Act 2025 threshold changes, which happened under the old Income-tax Act, 1961, while 1 April 2026 brought the Income-tax Act, 2025 and this form change.
Form 26Q, Quarterly TDS Return for Non-Salary Payments to Residents
Quarterly TDS return for tax deducted on non-salary payments made to resident payees.
Who files it
Any deductor making non-salary payments (rent, professional fees, contractor payments, interest, etc.) to resident payees.
Frequency
Quarterly
Due date
31 July (Q1), 31 October (Q2), 31 January (Q3), 31 May (Q4)
Filed with
TRACES / Income Tax e-filing portal
Form 26Q covers the bulk of routine business TDS: payments to contractors, professionals, landlords, and lenders. Each payment type is reported against its specific TDS section, so a business paying rent and professional fees to different parties reports both within the same quarterly filing.
The data filed here is what ultimately populates the payee's Form 26AS and AIS, so accuracy and timeliness directly affect how smoothly the payee can claim their TDS credit.
Disclaimer
This is a quick-reference summary, not a filing walkthrough. Due dates shown are the statutory defaults and can be extended in practice; applicability depends on your specific registration, turnover, and entity type. For general informational purposes only, not professional tax or legal advice.