Form No. 138

Quarterly statement of deduction of tax under section 397(3)(b) of the Act in respect of salary paid to employee under section 392, or income of specified senior citizen under section 393(1) [Table: Sl. No. 8(iii)], for the quarter ended … (June/September/December/March) … (Tax Year)]

Prescribed under rule 219(1)[Table: Sl. No. 1] · Rule 219

← PreviousForm No. 137 – TDS/TCS Book Adjustment Statement Next →Form No. 139 – Form to be filed by the deductor, if he claims refund of sum paid und…

PART A
Row No.	Particulars of the deductor
1.	Type of deductor	□Government □Non-Government
2.	Name	(refer Note 1)
3.	Address	(refer Note 2)
4.	Permanent Account Number	(refer Note 3)
5.	Tax Deduction and Collection Account number
6.	Email id
7.	Contact number	Country Code	Number
8.	Tax year
9.	Has the statement been filed earlier for this quarter	Yes/No
10.	If answer to (9) is yes, then Return Receipt Number of original statement
11.	If Government deductor/payer, please mention AIN of PAO/DTO/CDDO
	Particulars of the person responsible for deduction of tax
12.	Name	(refer Note 1)
13.	Permanent Account Number
14.	Address	(refer Note 2)
15.	Email id
16.	Contact number	Country Code		Number

PART B: Details of tax Deducted at source and paid to the credit of the Central Government
1.	Sl. No.	Total tax (refer Note 4)	Total interest	Total fee (refer Note 5)	Total penalty/others	Total amount deposited as per challan / Total amount adjusted through Book Adjustment (B + C + D+E) (refer Note 6)	Mode of payment of tax (by way of challan/by way of book adjustment (refer Note 7)	BSR code/ Receipt Number of Form No. 137 (refer Note 8)	Date on which amount deposited through challan/ Date of transfer voucher (dd/mm/yyyy) (refer Note 8)	Challan Serial No. / DDO Serial No. of Form No. 137 (refer Note 8)	Minor Head of Challan (refer Note 9)
	A	B	C	D	E	F	G	H	I	J	K

2.	Details of salary paid and tax deducted thereon–– (i) enclose Annexure-I along with each statement having details of relevant quarter in the case of employee and specified senior citizen. (ii) enclose Annexure -II along with the last statement i.e. for the quarter ending 31st March having details for the whole tax year in the case of employee. (iii) enclose Annexure -III along with the last statement i.e. for the quarter ending 31st March having details for the whole tax year in the case of specified senior citizen.

DECLARATION

I, … .. (name of the person responsible for deducting tax at source), having Permanent Account Number … … ., am the person responsible for deducting tax at source in the case of … … .. (name of the deductor).

I certify that all the particulars furnished above are correct and complete.

Place: … .. Signature of the person responsible

for deducting tax at source:

Date: Name:

Designation: ……

Notes:

1. (a) In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.

(b) ln case of Central Government, please mention name of Ministry/Department. In case of State Government, please mention name of the State.

2. The address shall contain i. Country/Region, ii. Flat/Door/Block number iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.

3. It is mandatory for non-Government deductors/payers to quote Permanent Account Number. In case of Govern- ment deductors/payers, Permanent Account Number should be mentioned as “PANNOTREQD".

4. In column (B), total tax shall be sum of amount of tax deducted, Surcharge and Health & Education Cess.

5. Fee paid under section 427 for late filling of TDS statement to be mentioned in separate column of 'Total Fee' (column D).

6. In column (F), Government DDOs to mention the amount remitted by the PAO/CDDO/DTO. Other deductors/payers to write the exact amount deposited through challan.

7. In column (G), Government deductors/payers to write "B" where TDS is remitted to the credit of Central Government through book adjustment. Other deductors/payers to write “C” .

8. Challan/Transfer Voucher (CIN/BIN) particulars, i.e. H, I, J should be exactly the same as available at TIN 2.0/TRACES portal.

9. In column (K), mention minor head as marked on the challan.

10. Amounts to be filled in ₹ unless otherwise provided

ANNEXURE I: DEDUCTEE WISE BREAKUP OF TDS

Details of salary paid and tax deducted therefrom from the employees/specified senior citizen

Sl.

Challan

Referenc

e No. (Sl.

No. of

Table (Sl.

No. A) in

Part B

Permanen

t Account

Number

of the

employee/

specified

senior

citizen

Name of

the

employee/

specified

senior

citizen

Employee

reference

number

provided

employer/

PPO

number, if

available

Section

Code

(refer

Note 1)

Date of

payment /

credit

(dd/mm/yyyy

)

Date of

deduction

(dd/mm/yyyy

)

Amount

Paid or

Credite

)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

Total Tax

Deducted

(refer Note 2)

Whether total

amount of tax

deducted as

mentioned in

column (J) has

been deposited

(Yes/No)

Total

Tax

deposite

Date of

deposit

(dd/mm/yyyy

)

Reason for

non-deduction /

lower

deduction/

higher

deduction

(refer Notes 3

and 4)

Certificate number of the

certificate issued under

section 395(1) for non-

deduction/lower deduction

(J)

(K)

(L)

(M)

(N)

(O)

DECLARATION

I certify that all the particulars furnished above are correct and complete.

Place: … .. Signature of the person

responsible for deducting tax at source:

Date: Name:

Designation: ……

Notes:

1. List of section codes is as under:

Section	Nature of Payment	Section Code
392	Payment to Government employees other than Union Government employees	1001
392	Payment to employees other than Government employees	1002
392	Payment to Indian Government employees	1003
393(1) [Table: Sl. No. 8(iii)]	Payment to Specified Senior Citizen	1032

2. In column (J), total tax shall be sum of amount of tax deducted, Surcharge and Health & Education Cess.

3. Write "A" if “lower deduction” or “no deduction” is on account of a certificate issued under section 395(1).

4. Write "C" if deduction is at a higher rate under section 397(2) on account of non-furnishing of PAN.

ANNEXURE II: Details of salary paid or credited during the Tax year …………. and net tax payable (under

section 392)

Sl. No .	Perma- nent Account Number of the employ- ee	Name of the employ- ee	Wheth er opt- ing out from taxa- tion under section 202(1) [Yes / No]	Deductee type (Sen- ior Citi- zen/Super Senior Citi- zen/ Others)	Date from which em- ployed with current em- ployer in the current Tax Year (dd/mm/yyy y)	Date up to which em- ployed with current employer in the current Tax Year (dd/mm/yyy y)	(a) Gross Sala- ry as per sec- tion 16	(b) Value of per- quisites under section 17 (as per Form No. 123, wherever applica- ble)	(c) Prof- its in lieu of salary under section 18 (as per Form No. 123, wherever applica- ble)	Total amount of gross salary received from current em- ployer (refer Note 1) (H+I+J)
A	B	C	D	E	F	G	H	I	J	K

Reported total amount of salary received from other employ- er(s) under section 392(4)(a)(i ) (see Note 1 for defi- nition of salary)	Travel conces- sion or assistance under section 11, Schedule III [Table: Sl. No. 8]	House rent allow- ance under section 11, Schedule III [Ta- ble: Sl. No. 11]	Permanent Account Number of land- lord(s), if exemption is claimed under section 11, Schedule III [Table: Sl. No. 11] (refer Note 3)	Other special allowanc- es under section 11, Schedule III [Ta- ble: Sl. No. 12 and 13]	Amount of any other salary compo- nent which is exempt under section 11	Total amount of exemption claimed under sec- tion 11 (M+N+P+ Q)	Tax on employ- ment under section 19(1) [Ta- ble: Sl. No. 1]	Standard deduc- tion under section 19(1) [Table: Sl. No. 2]	Gratuity under section 19(1) [Table: Sl. No.3,4,5,6 ]
L	M	N	O	P	Q	R	S	T	U

Com- muted value of pension under section 19(1) [Table: Sl. No. 7,8,9]	Compensa- tion as received by workmen under sec- tion 19(1) [Table Sl. No. 10,11]	Amount received on vol- untary retire- ment or termina- tion of service under section 19(1) [Table Sl. No. 12]	Cash equiva- lent of leave salary encash- ment under section 19(1) [Table: Sl. No. 13,14]	Income chargea- ble un- der the head "Sala- ries" [(K + L) - (R + S + T + U + V + W + X + Y)]	Any loss from house property reported by em- ployee as per section 392(4)(a)(i ii)	Perma- nent Account Number of lend- er(s), if interest on hous- ing loan is claimed under section 22(b) (refer Note 4)	Amount chargeable under any other head of income offered for TDS as per sec- tion 392(4)(a)( iv)	Gross Total In- come (Z - AA + AC)	Deduction in respect of life insurance premia, contributions to provident fund, certain pension funds, notified pension schemes etc. under section 123
								Gross Total In- come (Z - AA + AC)	Gross amou nt	Deduct- ible amount
V	W	X	Y	Z	AA	AB	AC	AD	AE	AF

Deductions in

respect of

amount

paid/deposited

to notified

pension

scheme under

section 124(3)

Deduction in

respect of

contribution

by Employer

to pension

scheme under

section

124(1)(a)

Deduction in

respect of

health insur-

ance premia

under section

126

Deduction in

respect of

interest on

loan taken for

higher educa-

tion under

section 129

Deduction in

respect of

contribution

by the em-

ployee to

Agnipath

Scheme un-

der section

125 (1)

Deduction in

respect of

contribution

by the Central

Government

to Agnipath

Scheme un-

der section

125 (2)

Total Deduction in

respect of donations to

certain funds, charita-

ble institutions, etc.

under section 133

Gross

amount

Deductibl

amount

Gross

amount

Deductibl

amount

Gross

amount

Deductibl

amount

Gross

amount

Deductibl

amount

Gross

amount

Deductibl

amount

Gross

amount

Deductibl

amount

Gross

amount

Qualifying

amount

Deductibl

amount

Deduction in respect of in- terest on deposits in savings account under section 153

Amount deductible under any

other provision(s) of Chapter VIII

Total

Amount

deduct-

ible

under

Chapter

VIII

[AF +

AH +

AJ +

AL +

AN +

AP +

AR +

AU +

AX +

BB]

Total

taxa-

ble

in-

come

(AD

- BC)

In-

come

Tax

total

in-

come

Rebate

under

section

156, if

appli-

cable

Sur-

charge,

wherev-

er ap-

plicable

Health

and

Educa-

tion

Cess

Gross

amou

Qualify-

ing

amount

Deduct-

ible

amount

Sec-

tion

(refer

Note

oss

Qualify-

ing

amount

Deduct-

ible

amount

Form 39 Ac- knowledgment Number	Income (Arrears/ Advance paid etc.) on which relief under section 157 is claimed	Income‐ tax relief under section 157, when salary, etc. is paid in arrear or ad- vance	Net tax liability [(BE + BG + BH) – (BF + BK)]	Total amount of tax deducted at source by the current employer for the whole year [aggregate of the amount in columns (J) of Annexure I for all the quarters in respect of each employ- ee]	Reported amount of Tax deducted at source by other employ- er(s) [income in respect of which includ- ed in compu- ting total tax- able income in column (L)]	Amount reported as per section 392(4), of other tax deducted at source or collected at source other than report- ed in col- umn BM and BN [income in respect of which in- cluded in computing total taxable income in column (AC)]	Total amount of tax deducted or col- lected at source for the whole tax year [BM + BN+ BO]	Short fall in tax deduction (+) or excess tax de- duction (- ) [BL-BP]
BI	BJ	BK	BL	BM	BN	BO	BP	BQ

DECLARATION

I certify that all the particulars furnished above are correct and complete.

Place: … .. Signature of the person responsible for

deducting tax at source

Date: Name:

Designation: ……

NOTES:

1. Salary includes wages, annuity, pension, gratuity (other than exempted under section 19(1) [Table: Sl. No. 4, 5 and 6], fees, commission, bonus, repayment of amount deposited under the Additional Emoluments (Compulsory Deposit) Act, 1974 (37 of 1974), perquisites, profits in lieu of or in addition to any salary or wages including payments made at or in connection with termination of employment, advance of salary, any payment received in respect of any period of leave not availed (other than exempted under section 19(1) [Table: Sl. No. 13 and 14], the aggregate of all sums that are comprised in the transferred balance as referred to in paragraph 11(2) of Part A of Schedule XI of an employee participating in a recognised provident fund(to the extent to which it is chargeable to tax under sub-paragraphs (4) and (5) thereof, any contribution made by the Central Government to the account of the employee under a pension scheme referred to in section 124 or any other sums chargeable to income-tax under the head 'Salaries'. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement.

2. Where an employer deducts from the emoluments paid to an employee or pays on his behalf any contributions of that employee to any approved superannuation fund, all such deductions or payments should be included in the statement.

3. Permanent account number of landlord(s) shall be mandatorily furnished where the aggregate rent paid during the Tax Year exceeds one lakh rupees.

4. Permanent account number of lender(s) shall be mandatorily furnished where the housing loan, on which interest is paid, is taken from a person other than a Financial Institution or the Employer.

5. List of section is as under:

Sl. No.	Section	Particulars
1	127	Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
2	130	Deduction in respect of interest on loan taken for residential house property
3	131	Deduction in respect of interest on loan taken for certain house property (not covered under section 130)
4	134	Deduction in respect of rents paid
5	137	Deduction in respect of contributions given by any person to political parties
6	154	Deduction in case ofa person with disability

ANNEXURE III: Details of pension and interest income paid or credited to the specified senior citizen during

the tax year …………… and net tax payable {under section 393(1) [Table: Sl. No. 8(iii)]

Sl. No.	Permanent Account Number of the specified senior citizen	Name of the specified senior citizen	Deductee type (refer Note 1)	Whether Opting out of taxation under section 202 [Yes / No]	Gross Pension as per provisions contained in section16(b)	Deduction under section 19
Sl. No.		Name of the specified senior citizen	Deductee type (refer Note 1)			Tax on employment under section 19(1) [Table: Sl. No. 1]	Standard deduction under section 19(1) [Table: Sl. No. 2]	Total [G + H]
A	B	C	D	E	F	G	H	I

Income under the head "Salaries" [F - I]	Interest Income under the other sources paid by the specified bank	Gross Total Income [J + K]	Deduction in respect of life insurance premia, contributions to provident fund, certain pension funds, notified pension schemes etc. under section 123		Deductions in respect of amount paid / deposited to notified pension scheme under section 124(3)		Deduction in respect of health insurance premia under section 126		Deduction in respect of interest on loan taken for higher education under section 129
Income under the head "Salaries" [F - I]		Gross Total Income [J + K]	Gross amount	Deductible amount	Gross amount	Deductible amount	Gross amount	Deductible amount	Gross amount	Deductible amount
J	K	L	M	N	O	P	Q	R	S	T

Total Deduction in respect of donations to certain funds, charitable institutions, etc. under section 133			Deduction in respect of interest on deposits in savings account under section 153(2)(b)			Amount deductible under any other provision(s) of Chapter VIII				Aggregate of deductible amount under Chapter VIII [N + P + R + T + W + Z + AD]
Gross amount	Qualifying amount	Deductible amount	Gross amount	Qualifying amount	Deductible amount	Section (refer Note 2)	Gross amount	Qualifying amount	Deductible amount
U	V	W	X	Y	Z	AA	AB	AC	AD	AE

Total taxable income (L - AE)	Income Tax on total income	Rebate under section 156, if applicable	Surcharge, wherever applicable	Health and Education Cess	Tax Payable [AG + AI + AJ - AH]	Income‐tax relief under section 157	Net Tax Payable [AK - AL]
AF	AG	AH	AI	AJ	AK	AL	AM

DECLARATION

I certify that all the particulars furnished above are correct and complete.

Place: … .. Signature of the person responsible

for deducting tax at source:

Date: Name:

Designation: ……

Notes:

1. Where the specified senior citizen is below the age of 80 years, mention “1” and where he is ofthe age of 80 years or above, mention “2” .

2. List of section is as under:

Sl. No.	Section	Particulars
1	127	Deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
2	130	Deduction in respect of interest on loan taken for residential house property
3	131	Deduction in respect of interest on loan taken for certain house property (not covered under section 130)
4	134	Deduction in respect of rents paid
5	137	Deduction in respect of contributions given by any person to political parties
6	154	Deduction in case ofa person with disability

← PreviousForm No. 137 – TDS/TCS Book Adjustment Statement Next →Form No. 139 – Form to be filed by the deductor, if he claims refund of sum paid und…

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.