Furnishing of Form No. 141
Furnishing of Form No. 141 for August 2026: Due Date 30 September 2026
Introduction
Taxpayers responsible for deducting tax at source (TDS) on specified transactions must furnish Form No. 141 under the Income-tax Rules, 2026. For deductions made during August 2026, the due date for depositing the tax and submitting the challan-cum-statement is 30 September 2026.
Key Compliance Details
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Compliance requirement: Furnishing of challan-cum-statement in Form No. 141.
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Applicable provision: Section 393(1) of the Income-tax Act, 2025.
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Relevant rules: Rules 218(3) and 219(5) of the Income-tax Rules, 2026.
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Period covered: August 2026.
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Due date: 30 September 2026.
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As prescribed under Rule 219(5) of the Income-tax Rules, 2026, Form No. 141 must be furnished within 30 days from the end of the month in which tax is deducted. Rule 218(3) prescribes the corresponding timeline for payment of the deducted tax to the Central Government.
Who Needs to File Form No. 141?
Form No. 141 consolidates four earlier forms—Forms 26QB, 26QC, 26QD and 26QE—into a single form with separate schedules for specified transactions.
It applies to the following categories:
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Schedule A: TDS on rent paid by an individual or Hindu Undivided Family (HUF), under Table Sl. No. 2(i).
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Schedule B: TDS on the transfer of immovable property, under Table Sl. No. 3(i).
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Schedule C: TDS on specified payments by an individual or HUF to contractors or professionals, under Table Sl. No. 6(ii).
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Schedule D: TDS on the transfer of virtual digital assets (VDAs), under Table Sl. No. 8(vi).
These categories are specified in the Income Tax Department’s official Form No. 141 guidance.
Important Filing Requirements
Before submitting Form No. 141, deductors should keep the following points in mind:
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A separate Form No. 141 must be filed for each type of transaction. One form cannot be used to report different transaction categories.
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Separate forms are required for different deductors.
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A single form may cover multiple deductees belonging to the same category, subject to the form’s requirements.
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Form No. 141 is available through the Income Tax Department’s e-filing portal using the deductor’s PAN login.
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The form requires deductor details, transaction particulars, the amount of tax deducted and payment details.
These requirements are explained in the Income Tax Department’s official Form No. 141 FAQs and filing guidance.
Conclusion: Complete Your Compliance on Time
The due date for furnishing Form No. 141 for August 2026 is 30 September 2026. Individuals, HUFs and other applicable deductors should review their transactions, verify the TDS amount, arrange payment and submit the relevant schedule before the deadline to avoid delays and potential compliance consequences.
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