Form 141 vs Form 132 vs Challan 281: Which TDS Form Do You Need?
Five forms, two portals, two login types. A clear guide to which TDS form you need for rent under IT Act 2025.
The IT Act 2025 renamed every TDS form. If you're a tenant deducting TDS on rent, there are five forms you might encounter, and mixing them up means filing on the wrong portal, with the wrong login, or missing a deadline entirely.
Here's a clear breakdown.
All Five Forms at a Glance
| Form | Old Name | Purpose | Who Files | When | Portal | Login |
|---|---|---|---|---|---|---|
| Form 141 | Form 26QC | File TDS + pay (resident landlord) | Tenant | Monthly (within 30 days) | incometax.gov.in | PAN |
| Form 132 | Form 16C | TDS certificate for resident landlord | Tenant downloads, issues to landlord | After Form 141 is processed | TRACES | PAN |
| Challan 281 | Challan 281 | Deposit TDS (NRI landlord) | Tenant | Monthly (by 7th) | incometax.gov.in | TAN |
| Form 144 | Form 27Q | Quarterly TDS return (NRI landlord) | Tenant | Quarterly | TRACES | TAN |
| Form 131 | Form 16A | TDS certificate for NRI landlord | Tenant downloads, issues to landlord | After Form 144 is processed | TRACES | TAN |
The key distinction: resident landlord uses Form 141 + Form 132. NRI landlord uses Challan 281 + Form 144 + Form 131.
Decision Tree: Which Forms Do You Need?
Is your landlord an NRI (non-resident Indian)?
No → Resident landlord path:
- File Form 141 monthly on incometax.gov.in (PAN login). TDS payment is integrated into the form.
- Download Form 132 from TRACES after filing. Give it to your landlord.
That's it. Two forms, one monthly cycle.
Yes → NRI landlord path:
- Deposit TDS via Challan 281 monthly on incometax.gov.in (TAN login) by the 7th.
- File Form 144 quarterly on TRACES (TAN login).
- Download Form 131 from TRACES after the quarterly return is processed. Give it to your landlord.
Three forms, two deadlines (monthly + quarterly).
Two Portals, Two Login Types
This is where most confusion happens:
incometax.gov.in: for filing and payment
- Form 141: log in with PAN
- Challan 281: log in with TAN
TRACES (tdscpc.gov.in): for certificates and returns
- Form 132: log in with PAN
- Form 144 and Form 131: log in with TAN
If you're trying to file Challan 281 and can't find it, check that you're logged in with your TAN, not your PAN. The portal shows different options depending on which credential you use.
Common Mistakes
- Filing Form 141 but forgetting Form 132. Form 141 deposits the TDS. Form 132 is the certificate your landlord needs for their tax return. Without it, the TDS credit doesn't show against their PAN. Always download Form 132 from TRACES after filing.
- Confusing Form 132 with Form 131. Form 132 is for resident landlords (Section 393(1)). Form 131 is for NRI landlords (Section 393(2)). They're issued on different timelines: monthly vs quarterly.
- Trying to file Challan 281 with PAN. Challan 281 requires a TAN login. If you see "Form 141" but not "Challan 281" on the portal, you're logged in with PAN.
- Searching for old form names. The portal uses the new IT Act 2025 names. Form 26QC is now Form 141. Form 16C is now Form 132. If you're searching for the old name, you won't find it.
Timeline: How the Forms Fit Together
Resident Landlord (Monthly)
Rent paid (e.g., April 2026)
→ File Form 141 by 30 May 2026
→ Download Form 132 from TRACES
→ Issue to landlord
NRI Landlord (Monthly + Quarterly)
Rent paid (e.g., April 2026)
→ Deposit Challan 281 by 7 May 2026
Rent paid (e.g., May 2026)
→ Deposit Challan 281 by 7 June 2026
Rent paid (e.g., June 2026)
→ Deposit Challan 281 by 7 July 2026
→ File Form 144 (Q1) by 31 July 2026
→ Download Form 131 from TRACES
→ Issue to landlord
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Related: Section 393(1) guide | Section 393(2) for NRI landlords | What changed under IT Act 2025
This article is for informational purposes only and does not constitute tax or legal advice. Consult a chartered accountant for guidance specific to your situation. Filing procedures and form numbers are based on the Income Tax Act, 2025 as of the date of publication and may change based on subsequent government notifications.