Tax deducted and collected at source Became Form 139
Form 26B
Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961
What this form is
Form 26B belongs to the regime of the Income-tax Act, 1961. The same ground is now covered by Form 139 of the Income-tax Rules, 2026. It is a prescribed form, which means the Act or the Rules require this shape and no other. The person who pays fills this in, not the person who is paid — so if you are the one waiting for it, you are waiting on somebody else’s compliance.
Which provision requires it
Neither side of the department’s description names a section or a rule, so there is nothing here we can point at without guessing. The enabling provision is on the form itself.
What it became under the 2026 Rules
The description changed with the number, and the change is worth reading: the 2026 wording points at the Income-tax Act, 2025, and a great deal of what used to sit in a section of the 1961 Act now sits in a Schedule.
| Under the 2026 Rules | What the department calls it |
|---|
| Form 139 | Form to be filed by the deductor, if he claims refund of sum paid under Chapter XIX of the Act |
Where you meet it
You meet it on the deduction side of a payment — at the quarter end when a statement falls due, or when the person deducted from asks for the certificate that lets him claim the credit. A mismatch between the statement and the credit claimed is where most of the trouble starts.
Near it
Other forms we have put in the same group — tax deducted and collected at source.
Form 10E, Form 12B, Form 12BA, Form 12BAA, Form 12BB, Form 12BBA, Form 13, Form 15C, Form 15D, Form 15E, Form 15G, Form 15H
Get the form
Published by the Income Tax Department. The link goes to their file, not a copy of it — a form is revised without notice and a stale copy is worse than none. Both are here because a notice, an order or a judgment may name either number.
What here is the department’s and what is ours. The form number, the sentence describing it, and the pairing of the old form with the form it became are all taken from the Income Tax Department’s own published forms concordance, and are reproduced as the department wrote them — including its abbreviations and its occasional typing errors. Everything else on this page is ours: the plain-English account of what the form is, the reading of which provision requires it, the grouping the form sits in, the note on where you meet it, and the selection of cases. The department has not said that this form serves that section; we have read that off the description and off its own section concordance, and we can be wrong. Before you rely on any of it, open the form.