Which TDS return should I file — Form 24Q, 26Q or 27Q (now 138/140/144)?

Question

tdsguru.in (CA firm) · Accepted Answer

Form 138 (24Q) for salary, Form 140 (26Q) for non-salary payments to residents, and Form 144 (27Q) for payments to non-residents. Choose the form by the nature of payment: Form 138 (earlier 24Q) for TDS on salary, Form 140 (earlier 26Q) for TDS on non-salary payments to residents (contractors, professionals, rent, interest, etc.), and Form 144 (earlier 27Q) for TDS on payments to non-residents. TCS statements use Form 27EQ. A deductor with both salary and non-salary deductions files both 138 and 140 each quarter.