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Cloud Payroll India : Form 24Q (Q1 to Q3) FY 2026-27 Guidance for Legislative Changes

in Payroll and Global Payroll Interface (GPI)

Purpose

This document provides an overview of the changes introduced in the Form 138 quarterly salary TDS file format. The Income Tax Department has introduced Form 138 as the replacement for Form 24Q for salary TDS reporting for Quarters 1 to 3 of Tax Year 2026–27, effective from 1 April 2026. This focuses on regular Q1-Q3 statements from FY / Tax Year 2026-27 onward and compares them with the legacy Form 24Q Q1-Q3 format.

The revised format includes renamed and repositioned fields, new attributes, removal of obsolete fields, changes to challan and deductee records, revised salary section codes, and deductor-centric terminology.

The File Validation Utility has also been updated to support the new format.

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