FORM NO. 141 [See rules 218(3) and 219(5)] Challan-cum-statement of deduction of tax under section 393(1) [Table Sl. No. 2(i), 3(i), 6(ii) and 8(vi)]
Part A: Particulars of the deductor
| Acknowledgement Number: | Date of E-filing: | Tax year of transaction: | Month of deduction: mm/yyyy | ||
|---|---|---|---|---|---|
| 1. | Name | (refer Note 1) | |||
| 2. | Address | (refer Note 2) | |||
| 3. | Permanent Account Number | ||||
| 4. | Email id | ||||
| 5. | Contact number | Country Code | Number | ||
| 6. | Nature of Transaction (select one) | o Payment of rent o Transfer of immovable property o Payment by way of commission/brokerage or fee for professional services or payment in pursuance of a contract o Transfer of virtual digital asset |
Part B: Transaction Details
| Schedule A: TDS on rent paid by Individual/HUF under Section 393 - Tax to be Deducted at Source section 393(1) [Table: Sl.No. 2(i)] | ||||||
|---|---|---|---|---|---|---|
| 1. (i ) | Address of property rented | (refer Note 2) | ||||
| (ii) | Type of property (select one) | o Land or o Building or o Land and building both | ||||
| (iii ) | Details in respect of all tenant/lessee/payer: | |||||
| Sl. No. | Permanent Account Number | Name | Proportion of rent to be paid/credited by the tenant/lessee/payer (%) | |||
| (i) | (refer Note 1) | |||||
| (ii) | (refer Note 1) | |||||
| … | Total: 100% | |||||
| (iv) | Details of all deductees (landlord/lessor/payee): (refer Note 4) | |||||
| Sl. No. | Permanen t Account Number | Name | Contact Numbe r | Email id | Proportion of rent to be received by the landlord/lessor/payee (%) | |
| (i) | (refer Note 1) | |||||
| (ii) | (refer |
| Note 1) | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| … | Total: 100% | |||||||||||||
| 2. | Period of tenancy during tax year (in months) | |||||||||||||
| 3. | Is the income tax being deducted due to the end of the tax year or due to end of the tenancy? (select one) | (End of the tax year / End of the tenancy) | ||||||||||||
| 4. | Total amount of rent credited/paid during the tax year | |||||||||||||
| 5. | Total amount of rent credited/paid in last month | |||||||||||||
| 6. | Deductee wise TDS details: | |||||||||||||
| Sl. No . | P e rmanent Account Number of deductee | Name of deductee | in respect of deductee mentioned in column (B) | |||||||||||
| Amount on which tax is liable to be deducted in respect of deductee mentioned in column (B) (In Rs.) | Amount of tax deducted at source in respect of deductee mentioned in column (B) | Date of credit/payment (dd/mm/yyyy) | Certificate Number under section 395(1), if applicable | Rate at which tax deducted (refer Note 3) | Date of deduction | |||||||||
| (A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | ||||||
| (i) | (refer Note 1) | |||||||||||||
| (ii) | (refer Note 1) | |||||||||||||
| … | ||||||||||||||
| Total: | Total: |
| Schedule B: TDS on transfer of immovable property under Section 393 - Tax to be Deducted at Source section 393(1) [Table: Sl. No. 3(i)] | ||||
|---|---|---|---|---|
| Particulars | ||||
| 1. (i) | Address of property transferred/to be transferred | (refer Note 2) | ||
| (ii) | Type of immovable property (select one) | o Land (other than agricultural land) o Building or part of a building | ||
| (iii) | Details of all buyers | |||
| Sl. No. | Permanent Account Number | Name | Proportion of total sale consideration to be paid/credited by the buyer (%) | |
| (i) | (refer Note 1) |
| (ii) | (refer Note 1) | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| … | Total: 100% | ||||||||||||||||
| (i v) | Details of all deductees (sellers): (refer Note 4) | ||||||||||||||||
| Sl. No. | Perman ent Accoun t Number | Name | Contact Number | Email id | Proportion of total sale consideration to be received/debited by the seller (%) | ||||||||||||
| (i) | (refer Note 1) | ||||||||||||||||
| (ii) | (refer Note 1) | ||||||||||||||||
| … | Total: 100% | ||||||||||||||||
| 2. | Date of agreement | (dd/mm/yyyy) | |||||||||||||||
| 3. | Date of registration (if available) | (dd/mm/yyyy) | |||||||||||||||
| 4. | Total Stamp Duty Value of the property | ||||||||||||||||
| 5. | Total sale consideration in respect of the property | ||||||||||||||||
| 6. | Is the payment being made in lumpsum or instalments? | (Lumpsum / Instalments) | |||||||||||||||
| (a) If in instalments, whether first, subsequent or last instalment (select one) | o First instalment o Subsequent instalment o Last instalment | ||||||||||||||||
| (b) In case of subsequent or last instalment, please mention the previous acknowledgement number | |||||||||||||||||
| (c) In case of last instalment, total consideration paid/credited (including payment in this instalment) | |||||||||||||||||
| 7. | Transaction Details | ||||||||||||||||
| Sl. No. | PAN of the deduct ee | Name of the deduct ee | in respect of deductee mentioned in column (B) | ||||||||||||||
| Proportio nate amount of stamp duty value | Total amount paid/cred ited in previous instalmen ts, if any | Amount paid/cred ited in present transactio n | Amo unt on which tax is liable to be deduc ted | Amo unt of tax deduc ted at sourc e | Date of credit / paym ent | Certifi cate Numb er under section 395(1) , if applic able | Rate at which tax deduc ted at sourc e (refer Note 3) | Date of deduct ion | |||||||||
| (A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | (J) | (K) | (L) | ||||||
| (i) | (refer Note 1) |
| (ii) | (refer Note 1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| … |
| Schedule C: TDS on payment made by Individual / HUF to Contractor / Professionals under Section 393 - Tax to be Deducted at Source section 393(1) [Table Sl. No. 6(ii)] | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Transaction Details | ||||||||||||
| Sl. No. | Perma nent Accou nt Numb er of the deduct ee | Name of the Dedu ctee | Nature of payment (work in pursuance of a contract or commission/br okerage or fee for professional services) (select one) | Date of contra ct/ agree ment | Aggregate of payments/ credit during the period from 1st April to the end of the month in which the payment has been made/cred ited | Amount paid/cre dited | Date of paym ent/ credit | Amo unt on whic h tax is liable to be dedu cted at sourc e | Certifi cate Numb er under sectio n 395(1) , if applic able | Rate at whic h tax dedu cted at sourc e (refer Note 3) | Amo unt of tax dedu cted at sourc e | Date of deduc tion |
| (A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | (J) | (K) | (L) | (M) |
| (i) | ||||||||||||
| (ii) | ||||||||||||
| .. |
| Schedule D: TDS on payment made by Individual/HUF on transfer of Virtual Digital Asset (VDA) under Section 393 - Tax to be Deducted at Source section 393(1) [Table Sl. No. 8(vi)] | ||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Transaction Details | ||||||||||||||||||
| Type of transaction (select one) (refer Note 5) | Cash In kind/ In exchange of another VDA | |||||||||||||||||
| Sl . N o. | Perm anent Acco unt Num ber of the dedu ctee | Nam e of the Ded ucte e | Dat e of Tra nsfe r of VD A | Total value of Consid eration | Amount paid/credited (in Rs.) | Date of paymen t/credit | Details of tax deposited, where payment made is in kind or in exchange of VDA | Am ount on whic h tax is liabl e to be dedu cted | Certi ficat e Num ber unde r secti on 395( 1), if appli cable | Rate at whi ch tax to be ded ucte d (refe r Not e 3) | Am ount of tax ded ucte d at sour ce | Date of dedu ction | ||||||
| in ca sh | in ki nd | In exch ange of anot her VD A | Am ount of tax paid | BS R cod e | Date on whic h tax depo sited | Cha llan seri al nu mb er | ||||||||||||
| (A) | (B) | (C) | (D) | (E) | (F) | (G) | (H) | (I) | (J) | (K) | (L) | (M) | (N) | (O) | (P) | (Q) | (R) | |
| (i) |
| (ii) | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| .. |
(ii)
| Part C: Summary of Transactions and Details of Tax, Interest and Fee | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Nature of Transaction* | Section* | Major Head Code* | Minor Head Code* | Amount deducted* | Interest | Fee | Total Payments | Mode of Payment | Challan Identification Number (CIN)* | ||
| BSR Code | Date of Deposit | Challan Serial Number | |||||||||
Notes:
- 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.
- The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/ Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
- Tax to be deducted at–– (a) at the rate as per the provision of the Act; or (b) higher rates where provisions of section 397(2) are applicable; or (c) at the rate mentioned in the certificate issued under section 395(1) by the Assessing Officer.
- Details of multiple deductees can be filled in the relevant schedule in the same Form, where the deductees are of similar status i.e. corporate or non-corporate. However, where deductees are of different status, separate Forms are to be filed for corporate deductee(s) and non-corporate deductee(s).
- (i) Select ―Type of Transaction‖ as cash, in case, consideration is wholly in cash or partly in cash and partly in kind but the part in cash is sufficient to meet the liability of deduction of tax in respect of whole of such transfer. (ii) Select ―Type of Transaction‖ as in kind/ in exchange of another VDA, in case, consideration is wholly in kind or partly in cash and partly in kind but the part in cash is not sufficient to meet the liability of deduction of tax in respect of whole of such transfer.
- In case of more than one deductor, each deductor has to file separate form.
- Some of the information in the form would be pre-filled to the extent possible.
- Amounts to be filled in ₹ unless otherwise provided.
- To be updated automatically.