TDS and TCS Return Filing TY 2026-27: New Forms 138, 140, 143, 144, RPU Utility and CSI File Process

Introduction

From Tax Year 2026-27 onwards, TDS and TCS return filing has shifted to new form numbers under the Income-tax Act, 2025 framework. The filing process is broadly similar to the earlier system, but the form numbers, section codes and portal selection have changed.

Earlier, taxpayers and deductors used forms such as 24Q, 26Q, 27Q and 27EQ. From TY 2026-27, these are replaced with new form numbers such as Form 138, Form 140, Form 144 and Form 143.

This article explains how to prepare and file TDS/TCS returns using the RPU utility, how to download challans and CSI file from the income tax portal, how to enter deductee details and how to upload the final file through TAN login.

For TDS return filing, challan correction, Form 16/16A support and compliance assistance, visit TaxClear’s TDS return filing services.

New TDS and TCS Return Forms from TY 2026-27

The new form numbers apply for Tax Year 2026-27 onwards.

Old Form	New Form	Purpose
Form 24Q	Form 138	TDS on salary
Form 26Q	Form 140	TDS on payments other than salary
Form 27EQ	Form 143	TCS return
Form 27Q	Form 144	TDS on payments to non-residents

The correct form must be selected based on the nature of deduction or collection. Wrong form selection can lead to filing errors and compliance issues.

Due Date for Q1 TY 2026-27

For Q1 of Tax Year 2026-27, covering April 2026 to June 2026, the TDS/TCS return due date is 31 July 2026.

Quarter	Period	Due Date
Q1	April to June 2026	31 July 2026
Q2	July to September 2026	31 October 2026
Q3	October to December 2026	31 January 2027
Q4	January to March 2027	31 May 2027

Deductors should not wait until the last date because challan matching, CSI file validation and deductee data correction may take time.

What You Need Before Filing TDS/TCS Return

Before preparing the return, keep the following ready:

Requirement	Purpose
TAN login details	Required for portal login
RPU utility	Used to prepare return file
CSI file	Used for challan validation
Challan receipts	BSR code, challan number, deposit date
TDS/TCS payment details	Tax, interest, fee and penalty, if any
Deductee/collectee PAN	Required for statement
Deductee/collectee name	Required for statement
Section code	Nature of payment
Date of payment/credit	Required for deduction entry
Date of deduction/collection	Required for return
Lower deduction certificate details	If applicable
Form 121 details	If applicable
Java-enabled system	Usually required for RPU utility

A small mismatch in challan details or deductee PAN can create validation errors.

Step 1: Download RPU Utility

The first step is to download the latest RPU utility applicable for TY 2026-27 onwards.

The RPU version may keep changing from time to time. Therefore, always download the latest version before preparing the return.

Practical Points

• Use RPU utility for TY 2026-27 onwards.
• Do not use old utility for new forms.
• For FY 2025-26 or earlier corrections, use the relevant old framework.
• Extract the downloaded folder before running the utility.
• The utility generally requires Java support.
• Keep your working folder organised for challans, CSI file, error report and output file.

Step 2: Select Correct Form in RPU Utility

After opening the RPU utility, select the correct form.

Form	Select This When
Form 138	Salary TDS return
Form 140	Non-salary TDS return
Form 143	TCS return
Form 144	Non-resident TDS return

Then choose:

• regular return;
• tax year;
• quarter;
• type of deductor;
• deductor details;
• responsible person details.

For Q1 TY 2026-27, select Tax Year 2026-27 and Quarter 1.

Step 3: Fill Deductor Details

The first sheet contains basic deductor details.

You need to enter:

• TAN;
• PAN;
• tax year;
• quarter;
• type of deductor;
• name of deductor;
• address;
• email ID;
• mobile/telephone number;
• State;
• responsible person’s name;
• responsible person’s designation;
• responsible person’s address;
• responsible person’s email and phone details.

Importance of Responsible Person Details

The responsible person is the person authorised for deduction and compliance.

The details of the responsible person are important because TDS certificates and compliance records are generally generated with these details.

For companies, firms and other entities, ensure that the responsible person details are correct and updated.

Step 4: Download Challans from Income Tax Portal

To prepare the return, you need challan details for TDS/TCS payments already made.

Steps to Download Challans

1. Visit the income tax e-filing portal.
2. Login using TAN as the user ID.
3. Go to e-File.
4. Select e-Pay Tax.
5. Choose the relevant Act, such as Income-tax Act, 2025 for TY 2026-27 payments.
6. Go to Payment History.
7. Download the challan receipts.
8. Keep all challans for the relevant quarter ready.

The challan contains important details such as BSR code, challan serial number, date of deposit, section code, minor head, major head and amount.

Step 5: Download CSI File

The CSI file is required for validating challans while generating the return file.

Steps to Download CSI File

1. Login to income tax portal using TAN.
2. Go to e-File.
3. Select e-Pay Tax.
4. Go to Payment History.
5. Select the payment date range.
6. Download the CSI file.

Use a slightly wider date range so that all challans for the quarter are covered. Do not select a shorter period that misses any challan.

What Is CSI File?

CSI stands for Challan Status Inquiry file. It contains challan information used by the RPU/FVU process to validate whether the tax payment has been correctly accounted for.

A CSI file generally helps validate:

• challan amount;
• BSR code;
• challan serial number;
• payment date;
• section;
• type of tax.

Without the correct CSI file, the return may not validate properly.

Step 6: Enter Challan Details in RPU

In the challan sheet of the RPU utility, click Add Row and enter challan details.

The main fields include:

Field	Source
TDS/TCS amount	Challan
Interest	Challan/working
Fee	Challan/working
Penalty	Challan/working
BSR code	Challan receipt
Date of deposit	Challan receipt
Challan serial number	Challan receipt
Minor head	Challan receipt
Major head	Challan receipt

If you have maintained details in Excel, you can prepare the data in Excel and copy-paste into the RPU utility.

Step 7: Enter Deductee or Collectee Details

After entering challans, go to the deductee/collectee details sheet.

Add rows against each challan and fill details such as:

• challan reference;
• deductee PAN;
• deductee name;
• section code;
• date of payment or credit;
• amount paid or credited;
• amount of TDS/TCS;
• rate of deduction;
• date of deduction;
• reason for non-deduction or lower deduction, if applicable;
• certificate number, if applicable;
• Form 121 unique identification number, if applicable;
• whether tax deducted has been deposited.

Section Codes Are Important

Under the new system, section codes are very important. The RPU utility may show section codes and nature of payment.

Select the section code carefully based on:

• nature of payment;
• resident/non-resident status;
• salary/non-salary category;
• TDS/TCS type;
• challan section used at payment stage.

Mismatch between challan and deductee section details can create validation errors.

Step 8: Lower Deduction or Non-Deduction Cases

If tax has been deducted at a lower rate or not deducted due to a valid certificate/declaration, enter the relevant details correctly.

Examples may include:

• lower deduction certificate;
• nil deduction certificate;
• Form 121 declaration, where applicable;
• specific reason code in RPU utility.

Do not select lower deduction reason casually. Use it only where valid supporting documents are available.

Step 9: Save File and Validate

After entering all deductor, challan and deductee details, save the file.

Then click Create File.

The utility will ask for:

• CSI file path;
• error report save path;
• output/FVU file save path.

After selecting the required paths, click validate.

If there are errors, first correct the errors and validate again. If validation is successful, the final file will be generated for upload/submission.

Common Validation Errors

Error	Possible Reason
Challan mismatch	Wrong BSR/challan number/date
Amount mismatch	Challan amount does not match CSI
PAN error	Invalid deductee PAN
Section mismatch	Wrong section code selected
Date error	Wrong date format
Quarter mismatch	Wrong period selected
CSI error	Wrong CSI file or date range
Mandatory field missing	Required field not filled
Lower deduction certificate missing	Certificate details not entered

Step 10: Upload TDS/TCS Return Online

Once the final file is generated, upload it through TAN login.

Online Filing Path

1. Login to income tax portal using TAN.
2. Go to e-File.
3. Select Income Tax Forms.
4. Click File Income Tax Forms.
5. Choose forms under Income-tax Act, 2025.
6. Select Deduction and Collection of Tax at Source.
7. Click File Now.
8. Select the correct form.
9. Select tax year and quarter.
10. Choose regular/correction upload type.
11. Upload the generated file.
12. Proceed to e-verify.
13. Submit the return.

After successful filing, download the acknowledgement and keep it safely.

First-Time TDS Return Filing

If you are filing a TDS return for the first time, online filing may not be available in the same manner. In such cases, the first return may need to be submitted through an authorised TIN facilitation centre or prescribed offline route.

Generally, the generated file and signed Form 27A are submitted as required.

After the first return, online filing through TAN login is usually easier and more convenient.

Form 27A and Acknowledgement

Where offline submission is required, Form 27A is important. It is generated along with the return file and must be signed and stamped by the responsible person.

After filing, keep:

• acknowledgement number;
• uploaded file;
• Form 27A;
• challans;
• CSI file;
• deductee working;
• error report, if any;
• final accepted statement.

These records are useful for future correction statements and notices.

Salary TDS Return: Form 138

For salary TDS, Form 138 replaces old Form 24Q.

For the first three quarters, salary TDS return generally involves challan and deductee details. For the last quarter, detailed salary working is required, similar to the earlier salary return structure.

Employers should keep salary details, tax computation, employee PAN, declarations, deductions and challan data ready.

Non-Salary TDS Return: Form 140

Form 140 replaces old Form 26Q and is used for TDS on payments other than salary.

Common payments may include:

• contractor payments;
• professional fees;
• rent;
• commission;
• interest;
• brokerage;
• royalty;
• technical fees;
• other resident payments subject to TDS.

Non-Resident TDS Return: Form 144

Form 144 replaces old Form 27Q and is used for TDS on payments to non-residents, other than salary.

Common situations include:

• payment to foreign company;
• royalty to non-resident;
• fees for technical services;
• interest to non-resident;
• other taxable sums paid to non-residents.

Non-resident TDS requires extra care because treaty rates, TRC, Form 10F, PAN availability and section code selection may affect reporting.

TCS Return: Form 143

Form 143 replaces old Form 27EQ and is used for quarterly TCS reporting.

Collectors must ensure that collection details, collectee PAN, section code, challan and amount are correctly entered.

Practical Checklist Before Filing

Checklist Item	Status
Latest RPU utility downloaded	Required
Correct form selected	Required
Tax year and quarter selected	Required
TAN/PAN entered correctly	Required
Deductor details completed	Required
Responsible person details entered	Required
Challans downloaded	Required
CSI file downloaded	Required
Deductee/collectee PAN checked	Required
Section codes verified	Required
Lower deduction certificates checked	If applicable
File validated successfully	Required
Return uploaded/e-verified	Required
Acknowledgement downloaded	Required

Common Mistakes to Avoid

Mistake	Impact
Using old form for TY 2026-27	Filing error
Selecting wrong form number	Statement rejection/mismatch
Wrong TAN login	Cannot download correct CSI
Wrong CSI period	Challan validation error
Wrong BSR/challan number	FVU error
Wrong section code	Reporting mismatch
Invalid deductee PAN	PAN error
Missing responsible person details	Filing/validation issue
Wrong lower deduction reason	Compliance risk
Not saving acknowledgement	Future correction difficulty

Key Takeaways

• From TY 2026-27, TDS/TCS return form numbers have changed.
• Form 138 is for salary TDS.
• Form 140 is for non-salary TDS.
• Form 143 is for TCS.
• Form 144 is for non-resident TDS.
• Q1 TY 2026-27 TDS/TCS return due date is 31 July 2026.
• Latest RPU utility must be used for new forms.
• CSI file should be downloaded through TAN login.
• Challan details must match the CSI file.
• Section codes must be selected carefully.
• Final file must be validated before uploading.
• Online upload is done through TAN login on the income tax portal.

Conclusion

TDS and TCS return filing for Tax Year 2026-27 follows the same broad compliance logic as earlier years, but with new form numbers, new section codes and updated portal selection under the Income-tax Act, 2025.

Before filing the return, deductors should download the latest RPU utility, arrange challans, download CSI file, prepare deductee or collectee data and validate the file properly. Most errors arise from wrong challan details, wrong section codes, incorrect PAN or missing mandatory information.

For smooth TDS/TCS return filing, maintain a proper Excel working, verify challans before filing and keep acknowledgements safely for future correction statements.

For TDS return filing, TCS return filing, challan matching, correction statements and income tax compliance support, visit TaxClear.in.