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  • Form No. 140 - Quarterly statement of Deduction of Tax under section 397(3)(b)
  • Shweta Verma
  • img March 25, 2026

Form No. 140 - Quarterly statement of Deduction of Tax under section 397(3)(b)

Form No. 140 is a quarterly statement filed by deductors responsible for deduction of tax at source on non-salary payments such as commission, brokerage, professional fees, rent, etc. made to residents.

https://www.incometaxindia.gov.in/documents/d/guest/form-140-faqs

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Shweta Verma

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