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Form 24Q: Salary TDS Returns, Now Form 138 | NDSA
Form 24Q · Salary TDS

Salary TDS, reported every quarter.

Employers in India file salary TDS returns each quarter, with a full annual breakdown in the last one. From tax year 2026-27 Form 24Q became Form 138. Here is what goes into it.

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Form 138Replaces 24Q
Q4Annual detail
Form 130Replaces Form 16
What goes into the returnEach year
Quarterly detailSalary paid and tax deducted, per employee
Annual breakdownFull salary computation in the last quarter
Tax regimeOld or new, as chosen by each employee
DeductionsUnder the old regime, with proofs
CertificatesForm 130 to every employee by 15 June

Periods up to March 2026 stay on Form 24Q.

01 · Special cases

Salary cases that need care.

Expats in India

Foreign staff working in India.

StatusResident or not
WatchHome salary for India work
AlsoTreaty relief
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02 · The year

A payroll year in TDS terms.

  1. April

    Regime choice

    Employees declare old or new regime.

  2. Monthly

    Deduct and deposit

    By the 7th of next month.

  3. Quarterly

    File the return

    31 July, 31 October, 31 January.

  4. January

    Proofs

    Collect investment proofs.

  5. 31 May

    Final return

    With the annual breakdown.

  6. 15 June

    Form 130

    Certificates to employees.

03 · Checklist

Before each salary return.

0 done

Tick what is ready.

Data

Annual

04 · Common myths

Salary TDS myths.

Related services

More on TDS.

Related pages.

TDS

Trusts and NGOs

Registrations

New law

Wherever you live in Europe

Salary TDS for groups across Europe.

We file salary TDS returns for Indian entities of groups in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
05 · FAQs

Form 24Q questions answered.

What is Form 24Q?
The quarterly salary TDS return.
What replaced it?
Form 138, from tax year 2026-27.
What is in the last quarter?
The annual salary breakdown.
When is Form 16 issued?
By 15 June; it’s now Form 130.
How is the regime handled?
Each employee’s choice is reported.
Are expats included?
Yes, for salary taxable in India.
What if salary is split?
Both parts are considered.
What are the due dates?
The usual quarterly dates.
Can returns be corrected?
Yes.
Can you run it for us?
Yes, every quarter.

Running payroll in India? Let’s file it right.

Share your payroll data. We’ll prepare and file every salary return.

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General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.