Form No. 140 TDS Return Due Date: 31 October 2026

Introduction

Deductors responsible for deducting Tax Deducted at Source (TDS) on non-salary payments to residents must file their quarterly TDS statement in Form No. 140 for the quarter ended 30 September 2026. The due date for filing this statement is 31 October 2026 under the Income-tax Rules, 2026.

What Is Form No. 140?

Form No. 140 is the quarterly TDS statement used to report tax deducted on specified payments other than salary made to resident recipients. It replaces the earlier Form No. 26Q under the Income-tax Rules, 1962.

As prescribed under Section 397(3)(b) of the Income-tax Act, 2025, read with Rule 219 of the Income-tax Rules, 2026, this form enables deductors to report relevant payment details, tax deductions and deposits made to the Central Government.

Who Is Required to File Form No. 140?

Form No. 140 is generally required to be filed by persons responsible for deducting TDS on applicable non-salary payments made to residents, including:

• Commission and brokerage.

• Professional and technical fees.

• Rent payments.

• Interest other than interest on securities.

• Other specified payments on which TDS is applicable.

Companies, partnership firms, businesses and other persons covered by the applicable TDS provisions should check their quarterly compliance obligations before the due date.

Important Due Date for September 2026 Quarter

The important details for this compliance are as follows:

• Form: Form No. 140

• Compliance: Quarterly TDS statement for non-salary payments to residents.

• Quarter covered: 1 July 2026 to 30 September 2026.

• Financial/Tax Year: Tax Year 2026-27.

• Due date: 31 October 2026.

The Income Tax Department's official Form No. 140 guidance specifies 31 October as the filing deadline for the July–September quarter.

Information to Verify Before Filing

Before submitting Form No. 140, deductors should:

1. Reconcile the TDS deducted with the books of accounts and payment records.

2. Verify the PAN and other particulars of resident deductees.

3. Check that the TDS deposited agrees with the relevant challan details.

4. Review the applicable TDS provisions and rates for payments made or credited during the quarter.

5. Validate the statement and complete the prescribed electronic filing procedure.

Any mismatch in deductee details, challan information or tax amounts should be corrected before submission wherever possible.

Consequences of Delay

Failure to file the quarterly TDS statement within the prescribed time may attract a late-filing fee under the applicable provisions of the Income-tax Act, 2025. Other consequences may also apply depending on the facts and the nature of the default.

Deductors should therefore complete reconciliation and filing well before the deadline to minimise the risk of late fees and compliance issues.

Conclusion

The due date for filing Form No. 140 for the quarter ended 30 September 2026 is 31 October 2026. Businesses and other deductors should verify their TDS records, reconcile tax deposits and submit the statement within the prescribed time.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Form No. 140 for July–September 2026 must be filed by 31 October 2026 by applicable non-salary TDS deductors.

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