Loading...
Loading...
With the Income Tax Act 2025 coming into force on April 1, 2026, the Income Tax Department has introduced a new numbering system for TDS forms. Find your new form number below.
TDS Certificate for Salary
Within 15 days of return filing
Renumbered from 16 to 130. Underlying salary TDS rules and slab rates remain the same.
TDS Certificate (Non-Salary)
Within 15 days from quarterly statement due date
Renumbered from 16A to 131. Required for non-salary payments like professional fees, rent, and commission.
TDS Certificate for Special Transactions
Within 15 days of return filing
Consolidated into a single certificate Form 132 for property sale, rent, and contractor payments by individuals/HUF.
Quarterly TDS Return (Salary)
Within 31 days after quarter end
Renumbered to 138. Continues to be the primary return for salary TDS under Section 192.
Quarterly TDS Return (Non-Salary Resident)
Within 31 days after quarter end
Renumbered to 140. Accommodates the newly consolidated TDS sections for domestic payments.
Quarterly TDS Return (Non-Resident)
Within 31 days after quarter end
Renumbered to 144. Used for reporting TDS on payments to NRIs and foreign companies.
Unified TDS on Property, Rent, Contractor & Crypto
30-day filing window from the end of the month of deduction
Unified return for individuals/HUF without TAN. Now contains 4 schedules (property, rent, contractor, VDA).
Declaration for No TDS
Submitted to deductor before payment
Consolidated into Form 121. The criteria for senior citizens and basic exemption limits apply.
Application for Lower/No TDS
Before the transaction
Renumbered to 128 for applying to the Assessing Officer for a lower deduction certificate.
Foreign Remittance Declaration / CA Certificate
Before remitting funds abroad
Form 15CA maps to 145, and Form 15CB (CA Certificate) maps to 146.
⚠️ Disclaimer: Form mappings are based on the Income Tax Rules 2026. Please verify with official income tax portals before compliance filing.
The restructuring of TDS forms is designed to align with the modernized framework of the new Act. There are no changes to the underlying tax rates, but the compliance forms have been fully renumbered.