The Income Tax Department has introduced Form 141, a unified challan-cum-statement replacing earlier TDS forms - 26QB, 26QC, 26QD, and 26QE. Form 141 has been redesigned as a single, comprehensive statement for reporting tax deducted under Section 393(1). Persons required to file Form 141 include tenants paying high-value rent, property buyers, and HUFs making large professional payments.