Form No. 131 TDS Certificate Due Date for Quarter Ending June 30, 2026

The Income-tax Rules, 2026 have introduced Form No. 131 as the new TDS certificate for non-salary payments, replacing the earlier Form 16A. For TDS deducted during April to June 2026, the Form No. 131 certificate is required to be issued to the deductee by August 15, 2026.

What is Form No. 131?

Form No. 131 is the TDS certificate for tax deducted at source on income other than salary. It is broadly the replacement for Form 16A under the Income-tax Act, 1961.

Under the new framework:

• Form 131 is prescribed under Rule 215(1), Table Sl. No. 2 of the Income-tax Rules, 2026.

• The statutory requirement to issue the TDS certificate arises under Section 395(4)(a) of the Income-tax Act, 2025.

• It is applicable to TDS on non-salary payments, other than salary and the specific pension or interest income of a specified senior citizen covered under Section 393(1).

  Need help with this? Talk to A. S. Darve & Co. →

• The certificate enables the deductee to claim credit for TDS while filing the income-tax return.

The Income Tax Department has specifically clarified that Form 131 replaces Form 16A under the new tax framework.

Due Date for Form No. 131 – Q1 FY 2026-27

For TDS deducted during the first quarter of Tax Year 2026-27, covering April, May and June 2026:

• Quarter: April to June 2026

• Quarter-end date: June 30, 2026

• Relevant TDS statement: Form No. 140 / Form No. 144, as applicable

• Due date for quarterly TDS statement: July 31, 2026

• Due date for Form No. 131: August 15, 2026

The Income Tax Department's official FAQ states that Form No. 131 is to be issued within 15 days from the due date of the quarterly TDS statement. For the April-June quarter, this results in August 15 as the certificate issuance deadline.

How is Form No. 131 Generated?

Form No. 131 is not an independently prepared offline certificate.

The prescribed process is:

1. Deduct TDS on the applicable non-salary payment.

2. Deposit the TDS with the Central Government within the prescribed time.

3. File the applicable quarterly TDS statement, generally Form No. 140 for resident non-salary payments or Form No. 144 for specified non-resident payments.

4. The TDS statement is processed by the Income-tax Department.

5. Form No. 131 is generated through the TRACES system.

6. The deductor downloads the certificate and provides it to the deductee after digital or manual signing.

The Income Tax Department has clarified that a Form No. 131 prepared through another process, instead of being downloaded from TRACES, will not constitute a valid TDS certificate.

Important Compliance Points for Deductors

Businesses and other TDS deductors should ensure that:

• TDS has been correctly deducted under the applicable provision of Section 393 of the Income-tax Act, 2025.

• The deducted tax has been deposited correctly.

• PAN and other deductee details are accurately reported in the quarterly TDS statement.

• Form No. 140 or Form No. 144 is filed within the applicable due date.

• The processed Form No. 131 is downloaded from TRACES.

• The certificate is digitally or manually signed before being provided to the deductee.

• Any errors in the TDS statement are corrected promptly so that a corrected Form No. 131 can subsequently be generated.

For transactions governed by the Income-tax Act, 2025 from April 1, 2026, the relevant provision and table reference under Section 393 should be used instead of the corresponding old section numbers. (Income Tax Department)

Form No. 131 – Quarterly Due Dates

The prescribed schedule is:

• April–June: August 15

• July–September: November 15

• October–December: February 15

• January–March: June 15 of the following Tax Year

These timelines have been confirmed in the Income Tax Department's official Form No. 131 FAQ.

Key Takeaway

For the quarter ending June 30, 2026, deductors responsible for non-salary TDS should ensure that Form No. 131 is generated through TRACES and issued to the respective deductees on or before August 15, 2026.

The introduction of Form No. 131 is part of the transition to the Income-tax Act, 2025 and Income-tax Rules, 2026, effective from April 1, 2026. Businesses should update their TDS compliance checklists and accounting systems to reflect the new form numbers and statutory references.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Form No. 131 replaces Form 16A for non-salary TDS. For Q1 FY 2026-27, issue the certificate by August 15, 2026.

SEO_TITLE: Form 131 TDS Certificate Due Date 2026

SEO_DESCRIPTION: Know the Form 131 TDS certificate due date for Q1 FY 2026-27. Check compliance requirements and avoid delays—read the guide now.