TDS Return - Non-Salary (Form 140 / 26Q).
If you deduct tax on payments to residents other than salary, such as contractor bills, professional fees, rent, commission or interest, you file a quarterly TDS statement. From April 2026 this is Form 140, with these deductions consolidated in the table under section 393(1) of the Income-tax Act, 2025; Form 26Q continues for periods up to March 2026. We prepare, validate and file it each quarter.
Filed every quarter before the due date, typically within 5–7 working days of receiving the quarter's ledgers; missing vendor PANs and challan mismatches drive the time.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Companies, LLPs and firms paying contractors, professionals, landlords or brokers
- Individuals and HUFs whose accounts are audited and who must deduct tax
- Businesses paying interest on loans or deposits
- Organisations with many vendors, where PAN checks and section mapping need care
What you receive at the end.
- 01Section-wise TDS working for the quarter
- 02Filed Form 140 (or Form 26Q for earlier periods) with acknowledgement
- 03Challan reconciliation
- 04Form 131 certificates for payees
- 05Review of the TRACES default report
TDS Return - Non-Salary (Form 140 / 26Q), step by step.
Filed every quarter before the due date, typically within 5–7 working days of receiving the quarter's ledgers; missing vendor PANs and challan mismatches drive the time.
- 1
Map payments
We map each payment to the correct entry in the section 393(1) table (earlier sections such as 194C, 194J and 194-I) with the right threshold and rate.
- 2
Check PANs and certificates
We validate vendor PANs, apply any lower or nil deduction certificates, and flag payees without a valid PAN.
- 3
Reconcile challans
We match tax deducted with challans deposited and close gaps before filing.
- 4
Prepare and validate
We prepare Form 140 in the Protean return preparation utility and validate it with the File Validation Utility.
- 5
File and verify
We upload the statement on the e-filing portal under your TAN, e-verify it and track processing on TRACES.
- 6
Issue certificates
Once processed, we download Form 131 (earlier Form 16A) certificates from TRACES for your payees.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- TAN and e-filing portal access
- Vendor ledger and payment register for the quarter
- Vendor PANs and any lower deduction certificates
- TDS challans for the quarter
- Rent, contract and professional service agreements where the applicable rate is unclear
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about TDS Return - Non-Salary (Form 140 / 26Q).
Ready to discuss TDS Return - Non-Salary (Form 140 / 26Q)?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.