Rule 219 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 219 says which quarterly statement a deductor or collector files with the Director General of Income-tax (Systems), when it is due, and what else goes with it: the challan-cum-statement in Form 141, refund claims in Form 139, and a statement by trustees of a superannuation fund. Notification 121/2026 changed sub-rule (5) and sub-rule (8) with effect from 1 October 2026.
This article is written as per the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026. Later notifications should be checked before you act.
The quarterly statement is in Form 138, 140, 143 or 144 depending on the section, and is due on 31 July, 31 October, 31 January and, for the March quarter, 31 May of the following year. Under sub-rule (5), a challan-cum-statement in Form 141 is furnished within thirty days from the end of the month of deduction for rent, immovable property, contract work and professional fees, commission and brokerage, and virtual digital assets. Notification 121/2026 (G.S.R. 830(E), 22 September 2026, in force from 1 October 2026) added clause (e): tax deducted under section 393(2), serial number 17, by a resident individual or HUF on consideration for transfer of immovable property.
If your deductions run across several sections, our TDS return filing team can prepare the right statement for each.
What changed after March 2026
The Income-tax (Fifth Amendment) Rules, 2026 (G.S.R. 830(E), 22 September 2026) are made under section 533 read with sections 395(4)(a) and 397(3)(a) and (b) of the Income-tax Act, 2025, and came into force on 1 October 2026.
| Provision | As notified in March 2026 | After the amendment |
|---|---|---|
| Rule 219(5)(c) | Ended with "and" | The word "and" omitted |
| Rule 219(5)(d) | Ended "." | Ends "; and" |
| Rule 219(5)(e) | Not there | New: section 393(2), serial number 17, where a resident individual or HUF is required to deduct tax at source on any consideration on transfer of any immovable property |
| Rule 219(8), reference | Printed "sub-rule (1)" | The notification directs "sub-section (1)" to become "sub-section (7)" |
| Form 141 | As notified | Heading adds section 393(2), serial number 17; Part A gains the entry "Transfer of any immovable property by a non-resident to a resident individual or Hindu undivided family"; Part B gains Schedule E |
One point to note on sub-rule (8): the notification speaks of "sub-section (1)" and "sub-section (7)", while the Rules as notified print "sub-rule (1)" in that place. The form of verification in sub-rule (8) is a declaration by the trustees of a fund, and the trustees' statement is the one in sub-rule (7). The wording of the notification could not be matched word for word to the rule as notified, so read both texts together before relying on either.
The statements in sub-rule (1)
Every person responsible for deducting or collecting tax at source under Chapter XIX-B delivers, as per section 397(3)(b), a quarterly statement to the Director General of Income-tax (Systems) or the person authorised by him:
| Serial number | Section under which tax is deducted, paid or collected | Form |
|---|---|---|
| 1 | Section 392 (other than sub-section (7)) and section 393(1), serial number 8(iii) | 138 |
| 2 | Sections 392(7), 393(2) and 393(3), for a deductee who is a non-resident (not a company or a foreign company) or a resident but not ordinarily resident | 144 |
| 3 | Sections 392(7), 393(1) (other than serial number 8(iii)) and 393(3), for any deductee other than the one in serial number 2 | 140 |
| 4 | Section 394(1) | 143 |
Sub-rules (2) and (3): exchanges and virtual digital assets
Where, under guidelines issued under section 400(2) read with section 393(1) at serial number (8)(vi), an exchange has agreed to pay the tax on a transfer of a virtual digital asset it owns, instead of the buyer deducting it, the exchange delivers a quarterly statement of those transactions in Form 142. In preparing it, the exchange furnishes particulars of the amount paid or credited on which tax was not deducted under the guidelines. An "exchange" is a person that operates an application or platform for transfer of virtual digital assets matching buy and sell trades (sub-rule (9)).
Sub-rule (4): due dates
| Quarter ending | Due date |
|---|---|
| 30th June | 31st July of the financial year |
| 30th September | 31st October of the financial year |
| 31st December | 31st January of the financial year |
| 31st March | 31st May of the financial year immediately following the tax year in which the deduction or collection is required to be made |
Sub-rule (5): the thirty-day challan-cum-statement
Irrespective of sub-rules (1), (2) or (4), a challan-cum-statement in Form 141 is furnished within thirty days from the end of the month in which the deduction is made, by the person responsible for deducting tax under: (a) section 393(1) serial number (2)(i), (b) serial number (3)(i), (c) serial number (6)(ii), (d) serial number (8)(vi), and (e) from 1 October 2026, section 393(2), serial number 17. The payment timeline for these items is in our post on rule 218.
If you are filing statements for several branches or deductors and want them aligned to these dates, our TDS return filing team can take the work on.
Sub-rules (6) to (8): refunds, superannuation funds and verification
- Refund (sub-rule (6)). A claim for refund of a sum paid to the credit of the Central Government under Chapter XIX-B is furnished by the deductor in Form 139.
- Superannuation fund (sub-rule (7)). Where trustees of an approved superannuation fund pay an employee, during his life-time, the employer's contributions with interest, they send within two months from the end of the financial year a statement giving: the name of the fund; the employee's name and address; the period of the employee's contribution; the contribution repaid as principal and interest; the average rate of deduction of tax during the preceding three years; and the tax deducted on repayment.
- Verification (sub-rule (8)). A signed verification in the form prescribed is annexed. In it the trustees declare that what is stated is true as far as they know and believe.
An example
Cedar Buildcon Private Limited deducts tax in the quarter ending 30 June on salaries, and the statement for that quarter is due on 31 July. In the same quarter it also deducts tax on rent paid for a depot. For the rent, the company furnishes a challan-cum-statement in Form 141 within thirty days from the end of the month of deduction, not by waiting for 31 July. A resident individual who deducts tax on consideration for transfer of immovable property under section 393(2), serial number 17, now follows the same Form 141 route from 1 October 2026.
The section of the Act behind the rule
Rule 219 is made under section 397(3)(b). Our article on section 397, compliance and reporting for tax deducted or collected at source explains the section, and our post on rule 215 covers the certificates that follow the statements.
Need help with TDS statements?
Statement errors surface later as notices and credit mismatches. We can help you reconcile deductions and statements through our TDS compliance practice.
Key takeaways
- Four quarterly statements: Forms 138, 140, 143 and 144; Form 142 for exchanges that pay the tax themselves.
- Due dates: 31 July, 31 October, 31 January and 31 May.
- Form 141 within thirty days from the end of the month for the sub-rule (5) items, now including clause (e).
- Form 139 for a refund claim.
- Sub-rule (8) was amended by G.S.R. 830(E); read it against the rule as printed.
Read next
- Rule 215: TDS and TCS certificates
- Rule 218: TDS and TCS payment due dates
- Rule 216: TAN application
- Rule 220: foreign remittance information
- Section 397: compliance and reporting for tax deducted or collected at source
Disclaimer: Based on the Income-tax Rules, 2026 (G.S.R. 198(E), notified on 20 March 2026), read with the amending notifications issued up to 22 September 2026, as consulted on 2 October 2026. It explains the words of the rules and forms only; later notifications, the forms and utilities on the e-filing portal, circulars and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.