# Form 141 for TDS: New unified challan-cum-statement under Income Tax Act 2025

2026-09-22T20:06:53+00:00 | Governance | Indian Opinion Desk

Corroboration: 1 independent outlet

The Income Tax Act 2025 introduces Form 141, a unified challan-cum-statement for reporting tax deducted at source (TDS) on specified transactions. It replaces the earlier Forms 26QB, 26QC, 26QD and 26QE used under the old Act. The form applies to TDS on rent, transfer of immovable property, payments to contractors or professionals, and transfer of virtual digital assets, when the deductee is a resident. The deductor must pay the tax to the government within 30 days from the end of the month of deduction and file Form 141 through the e-Filing portal. Multiple deductees of the same type for the same month can be reported in one form. The form is available from 1 April 2026. For September 2026 deductions, the deadline for filing Form 141 is 30 October 2026. Other key October 2026 deadlines include 7 October for TDS payment for September, and 31 October for income-tax return filing for taxpayers whose accounts require audit.

## Indian Opinion Analysis

Both sources present Form 141 as a neutral procedural update, typical of straight reporting. Livemint's articles emphasise the consolidation benefit and step-by-step compliance, treating the change as routine modernisation. Neither source criticises or praises the government, nor flags any taxpayer burden or confusion. The coverage is uniform straight reporting, so the implication is that for most taxpayers this simplifies filings, but the deadlines are tight and the transition from the old forms will require careful tracking. The first test is 30 October 2026, when Form 141 filings for September are due.

## Coverage

- livemint.com <https://www.livemint.com/money/personal-finance/form-141-for-tds-what-taxpayers-need-to-know-about-the-new-challan-cum-statement-under-the-income-tax-act-2025-11790098883159.html>
- livemint.com <https://www.livemint.com/money/personal-finance/income-tax-calendar-october-2026-itr-tds-form-141-and-other-deadlines-to-know-11790333752769.html>

Tags: CBDT, e-filing portal, Form 141, Income-tax Act, 2025, TDS
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