Form 141 is the Challan cum Statement for payment and reporting of tax deducted under Section 393(1) of the Income tax Act, 2025, as specified in Table Serial No. 2(i), 3(i), 6(ii), and 8(vi).
Form 141 has been introduced as a restructured and consolidated form under the Income tax Act, 2025. Earlier, separate forms such as Form 26QB, 26QC, 26QD, and 26QE were used for reporting TDS on specified transactions. These forms have now been merged into a single unified form, i.e., Form 141.
 

The following types of transactions can be reported in Form 141:
•    Schedule A – TDS on rent paid by an Individual/HUF under Section 393(1) (Table Sl. No. 2(i))
•    Schedule B – TDS on transfer of immovable property under Section 393(1) (Table Sl. No. 3(i))
•    Schedule C – TDS on payment made by an Individual/HUF to contractors or professionals under Section 393(1) (Table Sl. No. 6(ii))
•    Schedule D – TDS on payment made by an Individual/HUF on transfer of Virtual Digital Assets (VDA) under Section 393(1) (Table Sl. No. 8(vi))
 

No. Only one type of transaction can be selected per Form 141.
A separate Form 141 must be filed for each type of transaction.
 

No. Each deductor is required to file a separate Form 141.
 

Yes. A single deductor can file one Form 141 for multiple deductees, provided that all deductees belong to the same deductee category.
For example:
•    If all deductees are companies, one Form 141 can be filed.
•    If deductees include both company and non company categories, separate Form 141 must be filed for each category.
 

No. Form 141 can be filed only for resident deductees.It is not applicable where the deductee is a non resident.
 

Form 141 can be filed only through PAN login.The taxpayer must log in using PAN credentials to access and submit Form 141.
 

The deducted amount must be paid to the credit of the Central Government within 30 days from the end of the month in which the tax is deducted.Payment must be made along with the Challan cum Statement in Form 141.
 

Form 141 must be furnished within one month from the end of the month in which tax is deducted by the person responsible for deduction.
 

Form 141 can be accessed using the following path:
PAN Login → e File → e Pay Tax → Select Income Tax Act, 2025 → New Payment → Form 141
 

The Month of Deduction refers to the month of the Tax Year in which tax was actually deducted.This month may or may not be the same as the tax year of the transaction.
 

Yes. A single Form 141 can be filed only for deductees having the same month of deduction.If the month of deduction differs, separate Form 141 must be filed for each distinct month.
 

Form 141 can be filed online only, after logging into the e Filing portal.
 

Yes. Correction of Form 141 is available, but not through the e Filing portal.
Corrections can be made only through the TDS TRACES portal.To access TDS TRACES, the user must register as a “Taxpayer” on the portal.
 

Filed Form 141 details can be viewed using the following path:
PAN Login → e File → e Pay Tax → Select Income Tax Act, 2025 → Payment History → Action
 

Yes. After successful filing of Form 141, SMS and email confirmations are sent to the registered mobile number and email ID.
 

If no records are visible under Payment History after filing Form 141, the user should immediately raise a grievance through the e Filing portal.
 

There is no fixed TDS rate for Form 141. Tax must be deducted at:
•    The rate prescribed under the Income tax Act for the relevant payment; or
•    A higher rate, where provisions of Section 397(2) apply; or
•    The rate specified in a certificate issued by the Assessing Officer under Section 395(1).
 

Yes. The user can download the TDS certificate by logging into the TDS TRACES portal.