Both forms contain Part A, Part B and annexures, with Form 138 having three annexures and Form 140 one annexure. Forms for FY 2025-26 (AY 2026-27) continue under the Income-tax Rules, 1962, with Q4 TDS returns filed in Forms 24Q/26Q. SEO Title : New TDS Forms 138 & 140 Replace Forms 24Q/26Q From FY 2026-27SEO Description : CBDT introduces Forms 138 and 140 from April 1, 2026, replacing 24Q/26Q with simplified quarterly TDS reporting under the Income-tax Act, 2025. 138 and 140 (Erstwhile Form Nos. 138 and 140 (Erstwhile Forms Nos.