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Form No. 140 is a quarterly TDS statement used to report tax deducted on specified non-salary payments made to resident persons, including contractor payments, professional fees, rent and other covered payments. It includes deductee-wise payment details, TDS deductions and challan information to ensure accurate reporting and compliance with applicable income tax provisions.
Form No. 138 – TDS on Salaries Quarterly TDS Return 1. Meaning and Definition Form No. 138 is a quarterly TDS statement filed by employers to report tax deducted at source from salaries paid to employees under Section 392 of the Income-tax Act, 2025. It contains details of employees, salary paid, taxable salary, tax calculation, TDS deducted and deposited with the Central Government.
Belated Return, Revised Return, and Return in Response to Notice
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