Filing Form 138 (was 24Q)
Make the quarterly salary TDS return in Protean's file layout (Q1 to Q3; Q4 as a worksheet), check it with the FVU, and record the filing.
Updated 15 October 2026
What you’ll do: make the file for a quarter’s salary TDS return, check and file it, and record the token number.
Who can do this: payroll admins and finance.
Steps
- In Dexta Pay, open TDS Returns. Pick the tax year and the quarter, for example Q2 (Jul–Sep).
- Check the deductions and challans for the quarter look complete. Deposits come from Statutory Deposits.
- Click File for the FVU to download the return file.
- Check the file with Protean’s File Validation Utility (FVU) on your computer, then upload the result on the income-tax e-filing portal.
- Back in Dexta, click Mark as filed and enter the Token number on the filing receipt (15 digits) and the Filed on date.
Good to know
- Form 138 replaced Form 24Q from tax year 2026-27, under the Income-tax Act 2025.
- For Q4, Annexure II (xlsx) is ready as a worksheet. Protean hadn’t published the Q4 file layout when this was written, and the page tells you when that’s the case.
- Need to correct a filed return? Use Corrections on the same page to make the correction statement.
- The FVU is Protean’s own program. Download it from Protean’s site.