Form 141 for October 2026 by 30 November: a property, rent and contractor TDS sheet for CA firms with individual clients
What you get: a finished Google Sheet layout with three tabs: "Oct 141" (one row per client per transaction, with the Form 141 schedule, the amount and tax, a due-date formula and a status formula), "Property" (stamp duty value against consideration, instalment tracking and the previous acknowledgement number), and "Open" (a FILTER of everything not yet paid), plus a made-up example, a plan for 2 to 30 November and a WhatsApp message for individual clients.
Short answer (checked 25 Oct 2026): under the Income-tax Act, 2025, individual and HUF clients who deducted tax in October 2026 on a property purchase, on rent, on payments to contractors or professionals, or on a virtual digital asset must pay it with Form 141 (the challan-cum-statement that replaced Forms 26QB, 26QC, 26QD and 26QE) within 30 days from the end of the month, which is Monday 30 November 2026. It is filed from the client's own PAN login (no TAN), one form per transaction type, through e-File > e-Pay Tax > New Payment > Form 141.
What the official sources say
- Due date: rule 218(3) of the Income-tax Rules, 2026 says tax deducted under section 393(1) on rent (Table Sl. No. 2(i)), on transfer of immovable property other than agricultural land (3(i)), on work, professional fees, commission or brokerage paid by an individual or HUF (6(ii)) and on a virtual digital asset (8(vi)) is paid within thirty days from the end of the month of deduction, with a challan-cum-statement in Form 141. October deductions are therefore due by 30 November 2026.
- Four schedules: the e-filing portal manual for Form 141 lists Schedule A (rent paid by an individual or HUF), Schedule B (transfer of immovable property, earlier Form 26QB), Schedule C (payments by an individual or HUF to contractors or professionals, earlier Form 26QC) and Schedule D (VDA, earlier Form 26QE).
- One form per type: each Form 141 covers one schedule only. Several deductees can share one form only if they are all corporate or all non-corporate and the month of deduction is the same. It applies only to resident deductees.
- Property threshold: the manual notes that tax is required to be deducted on property only if the value exceeds ₹50 lakh. For lump-sum or last-instalment payments the portal takes the higher of the proportionate stamp duty value and the consideration.
- Rate: you enter the rate yourself (the portal fills the higher rate if the deductee's PAN is missing). Take it from the Table in section 393(1) for the serial number concerned; we have not repeated rates here.
- Interest and fee: the Form 141 screen has a field for interest and fee where applicable. For late-filing fee see our section 427 guide; check the interest section of the 2025 Act before quoting any amount to a client.
Tab "Oct 141": one row per client per transaction
| Column | What to write |
|---|---|
| A. Client | Name and PAN of the individual or HUF who deducted (the deductor). Note if PAN and Aadhaar are linked; the portal warns if the PAN is inoperative |
| B. Schedule | A rent, B property, C contractor or professional, D VDA |
| C. Deductee | Seller, landlord, contractor or professional: name, PAN, and corporate or non-corporate (one form per type) |
| D. Date of deduction | Must fall in October 2026; the portal calendar only allows dates in the month you select |
| E. Amount | Amount on which tax is deductible (the client's share only, if there are co-buyers or co-tenants) |
| F. Rate | From the section 393(1) Table, or the lower rate on a section 395(1) certificate (note the certificate number) |
| G. Tax | =ROUND(E2*F2/100,0) (the portal rounds to the nearest rupee) |
| H. Due date | =EOMONTH(D2,0)+30, which gives 30 Nov 2026 for any October date |
| I. Paid on | Date of payment, and the acknowledgement number and challan details from Payment History |
| J. Status | =IF(I2<>"","PAID",IF(TODAY()>H2,"LATE",IF(TODAY()>H2-7,"DUE THIS WEEK","OPEN"))). The 7-day warning is our working rule, not a legal one |
Tab "Property": Schedule B details to collect before you log in
- Type (land or building), full address, date of registration if already registered.
- Total stamp duty value and total consideration, both for the whole property, not split between buyers or sellers.
- Lump sum or instalments. For a subsequent or last instalment, the acknowledgement number of the previous Form 141 for the same property, and for the last instalment the total paid including this one.
- Each buyer's share and each seller's name, PAN and share; both must add up to 100%.
- Check:
=IF(MAX(StampDuty,Consideration)>5000000,"TDS applies","Below ₹50 lakh: check"), following the portal note.
Tab "Open": what still needs payment
=FILTER('Oct 141'!A2:J,'Oct 141'!J2:J<>"PAID",'Oct 141'!A2:A<>"") lists every row still open, latest due first if you sort by column H.
Made-up example (not a real client)
Example client R bought a flat with a spouse (50% each) from two sellers (60% and 40%), consideration ₹82,00,000, stamp duty value ₹80,00,000, paid in a lump sum on 14 October 2026. Client R files Schedule B for their own share only: one row per seller, amounts worked out by the portal from the shares, rate entered from the section 393(1) Table, due 30 Nov. The spouse files a separate Form 141 from their own PAN login. In the same month client R paid a contractor for interior work: that goes on a separate Form 141, Schedule C, because each form covers one schedule.
Plan for 2 to 30 November
- Mon 2 Nov: ask every individual client whether they bought property, paid rent above the threshold, paid a contractor or professional, or sold or bought crypto in October.
- By Fri 13 Nov: collect sale deeds or agreements, PANs and shares, and fill the sheet.
- 16 to 20 Nov: generate and pay Form 141 from each client's PAN login; save the challan receipt from Payment History into column I.
- By Fri 27 Nov: chase every row still marked DUE THIS WEEK; 30 November is a Monday, so do not leave it to the last day.
WhatsApp message to an individual client
"Hello, if you bought property, paid a contractor or professional, or paid monthly rent above the limit in October, the tax you deducted must be paid with Form 141 by Monday 30 November. Please send us the agreement, the seller's or payee's PAN and the payment dates by 13 November so we can file it from your PAN login on time."
Related guides
- TDS and TCS deposit for October 2026 by 7 November
- Form 131 TDS certificates for Q2 by 15 November
- TDS late filing fee under section 427
- November 2026 due-date chase list for CA firms
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Sources
- Income Tax Department e-filing manual: Form 141 challan-cum-statement under section 393(1) (schedules, one form per type, ₹50 lakh note, PAN login)
- Income Tax Department: comprehensive note on Forms 26QB, 26QC, 26QD, 26QE and 141 (8 March 2026)
- Income-tax Rules, 2026 (Notification 22/2026, G.S.R. 198(E)), rule 218(3): thirty days from the end of the month, with Form 141
This sheet is a working aid, not professional advice. Due dates and portal behaviour can change; check the e-filing portal before you rely on them. The example client is made up. Checked on 25 October 2026. Spot an error? Write to mininglife7@gmail.com.
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