TDS Form 26Q: Due Date, Filing Process & Form 140 Update
Understand who files Form 26Q, which payments belong in it, the quarterly due dates, challan and deductee details, correction procedure, Form 16A and the change that applies from 1 April 2026.
One statement, three records to reconcile
A clean return connects the tax payment, the deductee ledger and the PAN-level TDS credit. If any one of these differs, processing defaults and certificate problems usually follow.
On this page
What is Form 26Q in TDS?
Form 26Q is the quarterly TDS return used under the Income-tax Act, 1961 for tax deducted from specified payments other than salary made to resident payees.
Businesses, professionals, trusts, firms and other deductors used it to report the deductor's TAN, tax-payment challans, deductee PANs, payment amounts, deduction dates and TDS deposited. Common entries include contractor payments, professional fees, commission, rent and interest other than interest on securities.
Form 26Q is not the salary statement, the non-resident statement or the property-purchase challan-cum-statement. Those use different forms. From 1 April 2026, resident non-salary TDS events move to Form 140 under the Income Tax Act, 2025. Older Form 26Q periods and their corrections remain relevant.
First identify the period and the event that created the TDS obligation. A correction filed today for an earlier period may still belong to Form 26Q, while a current Tax Year 2026-27 statement belongs to Form 140.
Who is required to file TDS Form 26Q?
A person who deducted tax from a specified non-salary payment to a resident for an applicable earlier period must furnish the quarterly statement. The obligation follows the deduction provisions, not the size or popularity of the business.
Businesses and organisations
Companies, LLPs, firms, trusts, associations, government offices and other persons responsible for resident payments.
TAN-based filingWhere TDS provisions apply
An individual or HUF may also become a deductor where the relevant section and turnover or other conditions bring the payment within TDS.
Check section conditionsForm 26Q is not used for these payments
Choose the statement from the payment type, payee status and transaction date.
Salary TDS was reported through Form 24Q under the earlier framework.
Use the salary statementSpecified non-salary payments to non-residents were generally reported in Form 27Q.
Check payee residenceProperty, specified rent, contractor or VDA events may use Forms 26QB, 26QC, 26QD or 26QE for earlier periods.
Use the challan-cum-statementFor an event on or after 1 April 2026, the corresponding quarterly statement is Form 140.
Use the current formForm 26Q vs Form 24Q vs Form 27Q
These form numbers describe different classes of payment. A return can be technically valid yet still be wrong if the deductee category or nature of payment was placed in the wrong statement.
| Earlier form | What it reported | Payee category | Current form from 1 April 2026 |
|---|---|---|---|
| Form 24Q | TDS from salary | Resident or non-resident employee, as applicable | Form 138 |
| Form 26Q | Specified payments other than salary | Resident payee | Form 140 |
| Form 27Q | Specified payments other than salary | Non-resident payee | Form 144 |
| Forms 26QB/26QC/26QD/26QE | Transaction-specific challan-cum-statements | Depends on transaction | Form 141 |
Form 26Q is a quarterly return with challan and deductee rows. Form 26QB was a transaction-specific challan-cum-statement for specified immovable-property payments under the earlier framework.
Form 26Q due date and quarterly filing calendar
The same familiar quarterly calendar is used for Form 26Q under the earlier framework and Form 140 for current resident non-salary TDS statements. The form name changes; the standard quarter-end pattern remains easy to recognise.
| Quarter | Period covered | Standard statement due date | Form 16A timeline under earlier framework |
|---|---|---|---|
| Q1 | April to June | 31 July | 15 August |
| Q2 | July to September | 31 October | 15 November |
| Q3 | October to December | 31 January | 15 February |
| Q4 | January to March | 31 May of the next financial year | 15 June |
Q2 of Tax Year 2026-27 covers July to September 2026 and has the standard due date of 31 October 2026, unless an official order changes it.
Payments and TDS sections reported in Form 26Q
The exact section depends on the nature of payment and the law for the relevant period. The following familiar Income-tax Act, 1961 sections commonly appeared in Form 26Q statements.
| Earlier section | Payment category | Practical record to match |
|---|---|---|
| 194A | Interest other than interest on securities | Interest ledger, bank or lender record and PAN |
| 194C | Payment to contractor or sub-contractor | Contract, invoice, payment and entity status |
| 194D | Insurance commission | Commission statement and agent PAN |
| 194H | Commission or brokerage | Commission ledger and supporting agreement |
| 194-I | Rent for land, building, plant or machinery | Lease, rent ledger and property details |
| 194J | Professional or technical fees and specified payments | Engagement letter, invoice and service classification |
| 194O | Specified e-commerce participant payments | Platform settlement and participant details |
| 194Q | Purchase of goods where conditions were met | Supplier ledger, turnover test and purchase value |
| 194R | Benefit or perquisite from business or profession | Valuation note and recipient record |
| 194T | Specified payments by a firm to a partner | Partner ledger, deed and payment classification |
Rate check: rates, thresholds and section numbers can change by period. Use the applicable law and verify against the TDS rates chart for FY 2026-27 before calculating tax.
Form 26Q to Form 140: what changed from 1 April 2026?
The Income Tax Act, 2025 changed the return architecture from Tax Year 2026-27. Form 140 is the quarterly statement under section 397(3)(b) for TDS from resident non-salary payments. It takes over the practical role previously served by Form 26Q.
Form 26Q
Use the earlier Act, section code, utility and correction framework for the applicable period.
- Old-period regular statements
- Old Form 26Q corrections
- Earlier challan and deductee structure
Form 140
Use the Income Tax Act, 2025 and the current portal form for resident non-salary TDS.
- Tax Year 2026-27 onward
- Quarterly due-date pattern continues
- Current validation and section mapping
Determine the TDS trigger under the applicable provision, often linked to the earlier of credit or payment. The transition should be decided from the legal event, not simply the date on which the return is uploaded.
Form 26Q format and details required for filing
Form 26Q is built from three connected layers: deductor information, tax-payment challans and deductee transactions. Prepare them together so the statement does not merely pass validation but also matches the books and tax credit.
How to file Form 26Q online
For an eligible old period, prepare Form 26Q through the prescribed utility or compliant filing software and submit it through the permitted electronic channel. The exact screen may change, but the control sequence remains the same.
Use Form 26Q only for the applicable earlier resident non-salary period. Use Form 140 for current events from 1 April 2026.
Match each challan with the correct financial year, section, amount, BSR code and serial number.
Enter the correct PAN, payment amount, section, deduction date, rate and tax against each person.
Run the prescribed file-validation checks and resolve invalid PAN, challan, date and amount errors.
Submit through the authorised route using the required credentials and electronic verification method.
Save the acknowledgement or token, check acceptance and respond promptly to any default or mismatch.
A file may pass structural checks and still contain a wrong PAN, section, challan allocation or payment amount. Review the return against the ledger before uploading.
How to download Form 26Q and check filing status
Form 26Q is a statement prepared from transaction data rather than a blank return that is meaningfully completed by hand. Use the prescribed return preparation or file-generation utility for the relevant period. After submission, retain the acknowledgement or provisional receipt number.
Form 26Q correction: how to fix a filed TDS return
A correction statement is used when an accepted Form 26Q contains an eligible error or omission. It does not erase the original filing; it updates the processed record through the prescribed correction route.
Correct deductee details
Fix an incorrect PAN or other eligible identity information after checking the source record.
Wrong PAN blocks proper credit.Match challan data
Correct eligible BSR, challan, amount or allocation information using verified payment evidence.
Do not guess challan values.Update section or amount
Correct payment, deduction, section and tax details where the correction rules permit.
Reconcile the revised total.Recheck the default report
After processing, confirm that the demand, short deduction or certificate issue is actually resolved.
Keep the correction token.A correction for an earlier Form 26Q period continues through the earlier Form 26Q framework. Do not convert an old-period correction into a new Form 140 statement.
Form 26Q late filing fee, interest and penalty
For applicable old-law periods, three different consequences can arise. They answer different defaults and should not be combined into one figure without a period-wise calculation.
₹200 for every day of delay in furnishing the statement.
Capped at the TDS amountInterest depends on whether tax was deducted late or deducted but deposited late.
Calculate by applicable month rulesThe prescribed range under the earlier Act is ₹10,000 to ₹1,00,000, subject to the law and facts.
Separate from fee and interestPaying a late fee does not automatically remove interest, a short-deduction demand or every possible penalty exposure. Use a quarter-wise working and keep proof of tax, interest and fee payment. For a quick working, use the TDS interest calculator.
Form 16A after filing Form 26Q
Form 16A is the familiar quarterly TDS certificate for non-salary payments under the earlier framework. It is generated after the statement is processed and reflects the deductor, deductee, section, amount paid and tax deposited.
If the certificate and the recipient's Form 26AS or AIS do not agree, investigate the PAN, challan allocation, transaction row and processing status rather than issuing a manually altered certificate.
Common Form 26Q errors and how to avoid them
Before submission, compare four totals on one page: expense or payment ledger, TDS payable ledger, challans used and statement tax. Every difference should have a written explanation.
Conclusion
Form 26Q remains essential for resident non-salary TDS periods governed by the earlier Act and for correcting those statements. For an event on or after 1 April 2026, use Form 140. In either system, accurate PANs, correctly allocated challans and a disciplined ledger reconciliation matter more than merely uploading before the deadline.
Sources reviewed for this guide
This page was checked against Income Tax Department material available on 23 September 2026. Portal labels and utilities can change, so use the form and instructions published for the relevant period.
TDS Form 26Q FAQs
What is Form 26Q in TDS?
Form 26Q is the quarterly TDS statement used under the Income-tax Act, 1961 for tax deducted on specified payments other than salary made to resident payees.
Who is required to file Form 26Q?
A deductor who deducted tax from specified non-salary payments to residents for an applicable old-law period must furnish Form 26Q.
What is the Form 26Q due date?
The standard quarterly due dates are 31 July, 31 October, 31 January and 31 May following the fourth quarter.
Is Form 26Q still used after 1 April 2026?
Form 140 replaces Form 26Q for resident non-salary TDS events on or after 1 April 2026. Form 26Q remains relevant for applicable earlier periods and their corrections.
What is the difference between Form 24Q and Form 26Q?
Form 24Q reports salary TDS, while Form 26Q reports specified non-salary payments to resident payees under the earlier framework.
What is the difference between Form 26Q and Form 27Q?
Form 26Q generally covers resident non-salary payees. Form 27Q covers specified payments to non-residents under the earlier framework.
Is Form 26Q the same as Form 26QB?
No. Form 26Q is a quarterly TDS statement. Form 26QB was a transaction-specific challan-cum-statement for specified property payments.
Can a Form 26Q statement be corrected?
Yes. A correction statement can update eligible challan, PAN, deductee, section and amount details for an earlier filing.
What is the late filing fee for Form 26Q?
For applicable old-law periods, section 234E levies ₹200 per day, capped at the TDS amount. Interest and penalty can arise separately.
When is Form 16A issued after Form 26Q?
Under the earlier framework, Form 16A is generally issued within 15 days from the quarterly statement due date after processing.
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