• Form 140 : Quarterly Statement for TDS on Non-Salary Payments to Residents
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.
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Form No. 140 – Quarterly TDS Statement for Non-Salary Payments to Residents
Meaning: Form No. 140 is used for reporting Tax Deducted at Source (TDS) on specified non-salary payments made to resident persons, where tax deduction is applicable under the Income-tax Act, 2025.
1. Payments Covered
- Contract Payments: Payments to contractors and subcontractors.
- Professional Fees: Fees paid to lawyers, accountants, consultants and other professionals.
- Rent: Rent paid for buildings, land, machinery or other covered assets, where applicable.
- Commission and Brokerage: Specified commission or brokerage payments.
- Interest: Interest payments covered by applicable TDS provisions.
- Partner Payments: Salary, remuneration, commission, bonus or interest paid to partners, where covered by the applicable provisions.
Important: TDS applicability, threshold limits and deduction rates depend on the nature of payment, the status of the recipient and the applicable statutory provisions.
2. Documents Checklist
S. No. Document / Information Required
1 TAN of deductor
2 PAN of deductor
3 PAN of each recipient / deductee
4 Name and address of deductor and deductees
5 Nature of payment and applicable TDS provision
6 Contractor and subcontractor payment details
7 Professional fees and consultancy payment details
8 Rent payment details and rental agreements, where applicable
9 Commission and brokerage payment details
10 Interest payment details, where applicable
11 Partner remuneration, commission and interest details, where applicable
12 Date-wise payment and credit entries
13 TDS deduction dates and amounts
14 TDS challan receipts and CIN details
15 Details of lower or nil deduction certificates, if applicable
16 Previous quarter's return acknowledgement and correction details, if applicable
3. TDS Challan Payment Due Dates
TDS deducted on non-salary payments must generally be deposited with the Central Government by the following deadlines.
Month of TDS Deduction Due Date for Payment
April 7 May
May 7 June
June 7 July
July 7 August
August 7 September
September 7 October
October 7 November
November 7 December
December 7 January
January 7 February
February 7 March
March 30 April
Payment method: Use the applicable electronic TDS payment facility and preserve the challan receipt and payment identification details.
These are the general deadlines for non-government deductors. Government deductors and specifically prescribed payment categories may follow different rules. Etds
4. Form No. 140 Return Filing Due Dates
Form No. 140 is filed quarterly under Section 397(3)(b) of the Income-tax Act, 2025, read with Rule 219 of the Income-tax Rules, 2026.
Quarter Period Covered Return Filing Due Date
Q1 April – June 31 July
Q2 July – September 31 October
Q3 October – December 31 January
Q4 January – March 31 May of the following year
These are the prescribed quarterly filing deadlines for Form No. 140.
Applicable TDS Certificate: Form No. 131 — issued for TDS deducted on non-salary payments to residents reported through Form No. 140. It serves as proof of tax deducted and deposited and enables the recipient to claim TDS credit.
Meaning: Form No. 140 is used for reporting Tax Deducted at Source (TDS) on specified non-salary payments made to resident persons, where tax deduction is applicable under the Income-tax Act, 2025.
1. Payments Covered
- Contract Payments: Payments to contractors and subcontractors.
- Professional Fees: Fees paid to lawyers, accountants, consultants and other professionals.
- Rent: Rent paid for buildings, land, machinery or other covered assets, where applicable.
- Commission and Brokerage: Specified commission or brokerage payments.
- Interest: Interest payments covered by applicable TDS provisions.
- Partner Payments: Salary, remuneration, commission, bonus or interest paid to partners, where covered by the applicable provisions.
Important: TDS applicability, threshold limits and deduction rates depend on the nature of payment, the status of the recipient and the applicable statutory provisions.
2. Documents Checklist
S. No. Document / Information Required
1 TAN of deductor
2 PAN of deductor
3 PAN of each recipient / deductee
4 Name and address of deductor and deductees
5 Nature of payment and applicable TDS provision
6 Contractor and subcontractor payment details
7 Professional fees and consultancy payment details
8 Rent payment details and rental agreements, where applicable
9 Commission and brokerage payment details
10 Interest payment details, where applicable
11 Partner remuneration, commission and interest details, where applicable
12 Date-wise payment and credit entries
13 TDS deduction dates and amounts
14 TDS challan receipts and CIN details
15 Details of lower or nil deduction certificates, if applicable
16 Previous quarter's return acknowledgement and correction details, if applicable
3. TDS Challan Payment Due Dates
TDS deducted on non-salary payments must generally be deposited with the Central Government by the following deadlines.
Month of TDS Deduction Due Date for Payment
April 7 May
May 7 June
June 7 July
July 7 August
August 7 September
September 7 October
October 7 November
November 7 December
December 7 January
January 7 February
February 7 March
March 30 April
Payment method: Use the applicable electronic TDS payment facility and preserve the challan receipt and payment identification details.
These are the general deadlines for non-government deductors. Government deductors and specifically prescribed payment categories may follow different rules. Etds
4. Form No. 140 Return Filing Due Dates
Form No. 140 is filed quarterly under Section 397(3)(b) of the Income-tax Act, 2025, read with Rule 219 of the Income-tax Rules, 2026.
Quarter Period Covered Return Filing Due Date
Q1 April – June 31 July
Q2 July – September 31 October
Q3 October – December 31 January
Q4 January – March 31 May of the following year
These are the prescribed quarterly filing deadlines for Form No. 140.
Applicable TDS Certificate: Form No. 131 — issued for TDS deducted on non-salary payments to residents reported through Form No. 140. It serves as proof of tax deducted and deposited and enables the recipient to claim TDS credit.
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