3779085 - Indian TDS Return Forms 140 and 144 Replacing Forms 26Q and 27Q

The Income Tax Department has introduced new quarterly TDS return forms under the Income tax Act, 2025:

• Form 140 - Replacing Form 26Q (TDS on non-salary payments to residents)
• Form 144 - Replacing Form 27Q (TDS on non-salary payments to non-residents)

The new TDS return file formats for Forms 140 and 144 are not yet available for generation.

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The technical specifications and validation requirements for Forms 140 and 144 were published by the Income Tax Department. Consequently, the corresponding statutory changes are currently under development and testing.

The implementation of the new TDS return types, Forms 140 and 144, is planned to be completed shortly. Once the implementation is completed, the new file formats will be available for productive use.

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