Form 141 Due Date for August 2026: TDS Challan-cum-Statement

Taxpayers who deduct tax on specified transactions covered under Section 393(1) of the Income-tax Act, 2025 may be required to furnish Form 141 as a challan-cum-statement. For tax deducted during August 2026, the due date for furnishing Form 141 is 30 September 2026.

What Is Form 141?

Form 141 is the unified challan-cum-statement introduced under the Income-tax Act, 2025 for specified TDS transactions.

The form is prescribed under the Income-tax Rules, 2026 and covers transactions specified under Section 393(1), Table Serial Nos. 2(i), 3(i), 6(ii) and 8(vi). The notified Form 141 is prescribed with reference to Rules 218(3) and 219(5).

It consolidates reporting that was previously handled through separate forms under the Income-tax Act, 1961, including Forms 26QB, 26QC, 26QD and 26QE.

Which Transactions Are Covered?

Form 141 currently covers four broad categories:

• TDS on rent paid by an Individual or HUF — Table Sl. No. 2(i)
• TDS on transfer of immovable property — Table Sl. No. 3(i)
• TDS on payments by an Individual or HUF to contractors or professionals — Table Sl. No. 6(ii)
• TDS on transfer of Virtual Digital Assets by an Individual or HUF — Table Sl. No. 8(vi)

The Income Tax Department confirms these categories in its Form 141 guidance.

Form 141 Due Date for August 2026

For tax deducted during August 2026, Form 141 is required to be furnished within one month from the end of the month in which the tax was deducted.

Therefore:

• Month of deduction: August 2026
• End of deduction month: 31 August 2026
• Form 141 due date: 30 September 2026

The Income Tax Department's Form 141 FAQ specifically states that the form must be furnished within one month from the end of the month in which tax is deducted. It also states that the deducted amount is to be paid to the Central Government within 30 days from the end of that month, along with Form 141.

Important Filing Points

Taxpayers should keep the following requirements in mind:

• Form 141 is filed online through the Income Tax e-Filing portal.
• It is available through PAN login.
• A separate Form 141 is required for each type of transaction.
• Multiple deductees can be included where they belong to the same deductee category and have the same month of deduction.
• Form 141 applies to resident deductees; it is not applicable for non-resident deductees.

The filing path provided by the Income Tax Department is:

PAN Login → e-File → e-Pay Tax → Select Income Tax Act, 2025 → New Payment → Form 141.

What Should Taxpayers Do?

Anyone responsible for the specified TDS transactions during August 2026 should review their records and ensure that:

1. The applicable transaction category is correctly identified.
2. The month of deduction is correctly reported.
3. Deductee details and transaction amounts are accurately entered.
4. The tax deducted is deposited within the prescribed timeline.
5. Form 141 is furnished by 30 September 2026.
6. The acknowledgement and payment records are retained for future reference.

Conclusion

Form 141 is an important part of the TDS compliance framework under the Income-tax Act, 2025. For specified transactions where tax was deducted during August 2026, taxpayers should keep 30 September 2026 in mind as the Form 141 filing deadline.

Timely filing helps ensure that both the tax payment and the corresponding reporting requirement are completed correctly.

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