What are Forms 138, 140 and 144, and which old forms do they replace?

Question

tdsguru.in (CA firm) · Accepted Answer

Form 138 replaces 24Q (salary), Form 140 replaces 26Q (non-salary resident), and Form 144 replaces 27Q (non-resident). Under the Income-tax Act 2025 the quarterly TDS return forms are renumbered: Form 138 (salary, earlier 24Q), Form 140 (non-salary payments to residents, earlier 26Q), and Form 144 (payments to non-residents, earlier 27Q). The content and quarterly due dates are unchanged — only the form references differ — and they apply to deductions made from 1 April 2026.