Nature of payments
The following tables listnature_of_payment values and their codes by form.
Form 138
| Code | nature_of_payment (to be passed as below) |
|---|---|
| 1001 | payments_made_to_government_employees_other_than_union_government_employees |
| 1002 | payments_made_to_employees_other_than_government_employees |
| 1003 | payments_made_to_union_government_employees |
| 1032 | deduction_of_tax_in_case_of_specified_senior_citizens |
Form 140
For Form 140 rows that differ by payee type, the code column shows both values in the format
individual_or_huf, other_payees.| Code | nature_of_payment (to be passed as below) |
|---|---|
| 1004 | payment_of_accumulated_balance_of_provident_fund |
| 1005 | insurance_commission |
| 1006 | other_commissions |
| 1008 | equipment_rental_charges |
| 1009 | lease_and_rental_payment |
| 1011 | payment_for_development_agreement |
| 1012 | payment_for_compulsory_acquisition_of_immovable_properties |
| 1013 | payment_for_repurchase_of_units_by_uti_or_mf |
| 1013 | dividend_from_mutual_funds |
| 1014 | interest_payment_from_units_of_a_business_trust |
| 1015 | dividend_payment_from_units_of_a_business_trust |
| 1016 | rental_income_from_units_of_a_real_estate_investment_trust |
| 1017 | income_in_respect_of_units_of_investment_fund |
| 1018 | income_in_respect_of_investment_in_securitization_trust |
| 1019 | interest_on_securities |
| 1019 | interest_on_debentures_paid_by_cheque |
| 1020 | interest_from_bank_deposits_for_senior_citizen |
| 1021 | interest_from_bank_deposits |
| 1022 | other_interest |
| 1023 (individual_or_huf), 1024 (other_payees) | tender_fees |
| 1023 (individual_or_huf), 1024 (other_payees) | sales_and_marketing_services |
| 1023 (individual_or_huf), 1024 (other_payees) | telecasting_services |
| 1023 (individual_or_huf), 1024 (other_payees) | charter_hire_charges_shipping |
| 1023 (individual_or_huf), 1024 (other_payees) | advertisement_fee |
| 1023 (individual_or_huf), 1024 (other_payees) | amc_charges |
| 1023 (individual_or_huf), 1024 (other_payees) | bandwidth_charges |
| 1023 (individual_or_huf), 1024 (other_payees) | cargo_handling_services_inspection_and_logistics_services |
| 1023 (individual_or_huf), 1024 (other_payees) | clearing_and_forwarding_charges |
| 1023 (individual_or_huf), 1024 (other_payees) | fabrication_services |
| 1023 (individual_or_huf), 1024 (other_payees) | freight_charges |
| 1023 (individual_or_huf), 1024 (other_payees) | income_from_shipping_inland_waterways_or_air_transport |
| 1023 (individual_or_huf), 1024 (other_payees) | sponsorship_fees |
| 1023 (individual_or_huf), 1024 (other_payees) | retention_fees |
| 1023 (individual_or_huf), 1024 (other_payees) | installation_and_commissioning_services |
| 1023 (individual_or_huf), 1024 (other_payees) | warranty_services |
| 1023 (individual_or_huf), 1024 (other_payees) | drilling |
| 1026 | fees_for_technical_service |
| 1026 | royalty |
| 1026 | seismic_data_processing |
| 1026 | testing_charges |
| 1027 | consulting_services |
| 1027 | licensing_fee |
| 1027 | payments_to_students_or_business_apprentice |
| 1027 | professional_services |
| 1027 | r_&_d_charges |
| 1027 | supervision_charges |
| 1027 | training |
| 1027 | architectural_services |
| 1027 | designing_fee |
| 1027 | engineering_services |
| 1027 | payments_to_sports_person_and_artists |
| 1027 | processing_charges_paid_to_others |
| 1027 | retainership_fees |
| 1027 | subscription_fees_other_than_membership_fees_or_sale_of_goods |
| 1028 | directors_fees |
| 1029 | dividend |
| 1030 | payment_in_respect_of_life_insurance_policy |
| 1031 | software_licences |
| 1031 | payment_of_certain_sums_for_purchase_of_goods |
| 1031 | purchase_of_software |
| 1033 | prequisites_or_benefits_allowed_to_distributors_or_agents |
| 1034 | benefits_or_perquisites_of_business_or_profession_where_such_benefit_is_provided_in_kind_or_where_part_in_cash_is_not_sufficient_to_meet_tax_liability_and_tax_required_to_be_deducted_is_paid_before_such_benefit_is_released |
| 1035 | payment_for_e-commerce_transactions |
| 1037 | payment_for_transfer_of_virtual_digital_assets |
| 1038 | payment_for_transfer_of_virtual_digital_asset_where_payment_is_in_kind_or_in_exchange_of_another_virtual_digital_asset_and_tax_required_to_be_deducted_is_paid_before_such_payment_is_released |
| 1058 | winning_from_lotteries_crossword_puzzles_card_games_and_other_games_of_any_sort |
| 1059 | winnings_from_lottery_and_other_games_of_any_sort_where_winnings_are_made_in_kind_or_cash_is_not_sufficient_to_meet_the_tax_liability_and_tax_has_been_paid_before_said_winnings_are_released |
| 1060 | winnings_from_online_games |
| 1061 | net_winnings_from_online_games_where_the_net_winnings_are_made_in_kind_or_cash_is_not_sufficient_to_meet_the_tax_liability_and_tax_has_been_paid_before_said_winnings_are_released |
| 1062 | winning_from_horse_races |
| 1063 | commission_on_sale_of_lottery_tickets |
| 1064 | cash_withdrawal_by_co_operative_societies_being_non_filers |
| 1064 | cash_withdrawal_by_co_operative_societies |
| 1065 | cash_withdrawal |
| 1065 | cash_withdrawal_by_non_filers |
| 1066 | withdrawal_from_nss_deposit |
| 1067 | payment_of_salary_remuneration_commission_bonus_or_interest_to_a_partner_of_the_firm |
Form 144
| Code | nature_of_payment (to be passed as below) |
|---|---|
| 1004 | accumulated_balance_due_to_an_employee |
| 1039 | income_referred_to_in_section_211 |
| 1040 | interest_on_monies_borrowed_in_foreign_currency_under_loan_agreement_or_long_term_bonds_before_1_july_2023 |
| 1041 | interest_on_monies_borrowed_by_way_of_rupee_denominated_bond_before_1_july_2023 |
| 1042 | interest_on_long_term_or_rupee_denominated_bond_listed_on_ifsc_exchange_issued_before_1_july_2023 |
| 1043 | interest_on_long_term_or_rupee_denominated_bond_listed_on_ifsc_exchange_issued_on_or_after_1_july_2023 |
| 1044 | interest_from_infrastructure_debt_fund_payable_to_non_resident |
| 1045 | distributed_income_referred_to_in_section_223_schedule_v_sl_no_3_b_a |
| 1046 | distributed_income_referred_to_in_section_223_schedule_v_sl_no_3_b_b |
| 1047 | distributed_income_referred_to_in_section_223_schedule_v_sl_no_4 |
| 1048 | income_in_respect_of_units_of_investment_fund_specified_in_section_224 |
| 1049 | income_in_respect_of_investment_in_securitisation_trust_specified_in_section_221 |
| 1050 | income_in_respect_of_units_of_mutual_fund_or_from_specified_company |
| 1051 | income_in_respect_of_units_referred_to_in_section_208 |
| 1052 | long_term_capital_gains_from_transfer_of_units_referred_to_in_section_208 |
| 1053 | interest_or_dividends_on_bonds_or_global_depository_receipts_referred_to_in_section_209 |
| 1054 | long_term_capital_gains_from_transfer_of_bonds_or_global_depository_receipts_referred_to_in_section_209 |
| 1055 | income_in_respect_of_securities_referred_to_in_section_210_1_table_sl_no_15 |
| 1056 | income_in_respect_of_securities_referred_to_in_section_210_1_table_sl_no_16 |
| 1057 | any_other_interest_or_sum_chargeable_not_being_salaries |
| 1058 | winnings_from_lottery_crossword_puzzle_card_game_gambling_or_betting |
| 1059 | winnings_from_lottery_crossword_puzzle_card_game_gambling_or_betting_in_kind |
| 1060 | winnings_from_online_games |
| 1061 | winnings_from_online_games_in_kind |
| 1062 | winnings_from_horse_race |
| 1063 | commission_remuneration_or_prize_on_lottery_tickets |
| 1064 | cash_payments_to_co_operative_society_under_section_393_3 |
| 1065 | cash_payments_to_person_other_than_co_operative_society_under_section_393_3 |
| 1066 | amount_referred_to_in_section_80cca_2_a_of_income_tax_act_1961 |
| 1067 | salary_remuneration_commission_bonus_or_interest_paid_to_partner_of_firm |
TCS
| Code | nature_of_payment (to be passed as below) |
|---|---|
| A | liquour_for_human_consumption |
| B | sale_of_timber_from_forest_lease |
| C | sale_of_timber_without_forest_lease |
| D | forest_produce_not_being_timber_or_tendu_leaves |
| E | scrap |
| F | lease_or_contract_or_license_for_parking_lot |
| G | lease_or_contract_or_license_for_toll_plaza |
| H | lease_or_contract_or_license_for_mining_and_quarrying |
| I | sale_of_tendu_leaves |
| J | sale_of_coal |
| J | sale_of_lignite |
| J | sale_of_iron_ore |
| K | cash_sale_of_bullion_and_jewellery |
| L | sale_of_motor_vehicle |
| M | cash_sale_of_any_goods_other_than_bullion_or_jewellery |
| N | providing_any_services_other_than_ch_xvii_b |
| O | foreign_flight_tickets |
| O | international_hotel_bookings |
| O | foreign_travel_expenses |
| P | remittance_for_foreign_education_through_loan |
| Q | remittance_for_foreign_education_or_medical_treatment |
| R | sale_of_goods |
| T | foreign_remittance_for_other_purposes |
| - | bullion_coins |
| - | bullion_bars |
| - | bullion_ingots |
| - | sale_of_jewellery |
Reason for lower deduction
Form 138
| Code | reason_for_lower_deduction (to be passed as below) |
|---|---|
| A | in_case_of_lower_deduction_on_account_of_certificate_under_section_395_1 |
| C | in_case_of_deduction_of_tax_at_higher_rate_due_to_non_furnishing_of_pan |
Form 140
| Code | reason_for_lower_deduction (to be passed as below) |
|---|---|
| A | lower_deduction_no_deduction_on_account_of_certificate_u_s_395_1 |
| B | no_deduction_on_account_of_declaration_u_s_393_6 |
| C | deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2 |
| D | no_deduction_or_lower_deduction_on_account_of_payment_made_to_a_person_or_class_of_person_on_account_of_notification_issued_u_s_194_a_5_or_u_s_400_1 |
| E | no_deduction_on_account_of_payment_being_made_to_a_person_referred_to_in_board_circular_no_3_of_2002_dated_28th_june_2002 |
| N | no_deduction_on_account_of_payment_made_to_a_person_referred_to_in_section_393_4_table_sl_no_18_or_on_account_of_notification_issued_under_fifth_proviso_to_section_194_n |
| O | no_deduction_as_per_the_provisions_of_section_393_4_table_sl_no_5 |
| P | in_case_of_no_deduction_is_on_account_of_payment_of_dividend_made_to_a_business_trust_referred_to_in_section_393_4_table_sl_no_10_d_or_notification_issued_under_section_393_4_table_sl_no_10_e |
| Q | in_case_of_no_deduction_in_view_of_payment_made_to_an_entity_referred_to_in_section_393_4_table_sl_no_7_c_v |
| S | no_deduction_is_in_view_of_tax_being_deductible_or_collectible_under_any_provision_of_the_act_for_transaction_referred_in_section_393_1_table_sl_no_8_ii_note_1_a |
| T | in_case_of_no_deduction_is_on_account_of_deductee_payee_being_transporter_and_valid_pan_is_provided |
| Y | no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act |
| Z | no_deduction_or_lower_deduction_on_account_of_notification_issued_u_s_400_1 |
Form 144
| Code | reason_for_lower_deduction (to be passed as below) |
|---|---|
| A | lower_or_no_deduction_on_account_of_certificate_under_section_395_1_and_395_2 |
| C | deduction_at_higher_rate_under_section_397_2_due_to_non_furnishing_of_pan |
| G | no_deduction_on_interest_paid_by_offshore_banking_unit_under_section_393_8 |
| H | no_deduction_under_section_393_4_on_income_paid_to_specified_fund_exempt_under_schedule_vi |
| I | no_deduction_under_section_393_4_on_capital_gains_on_securities_under_section_210_paid_to_foreign_institutional_investor |
| N | no_deduction_on_payment_to_person_referred_to_in_section_393_4_or_notification_under_fifth_proviso_to_section_194n |
| O | distributed_income_referred_to_in_section_223_schedule_v_sl_no_3_b_b |
| Y | no_deduction_on_payment_below_threshold_limit_under_income_tax_act_2025 |
| Z | no_or_lower_deduction_on_account_of_notification_under_section_400_1 |
Form 27EQ
| Code | reason_for_lower_collection (to be passed as below) |
|---|---|
| A | lower_collection_as_per_section_206c_9 |
| B | no_collection_on_account_of_form_27c |
| C | collection_of_tax_at_a_higher_rate_due_to_non-availability_of_pan |
| D | no_collection_on_account_of_the_first_proviso_to_sub-section_1g_of_section_206c |
| E | no_collection_on_account_of_the_fourth_proviso_to_sub-section_1g_of_section_206c |
| F | no_collection_on_account_clause_i_or_clause_ii_of_the_fifth_proviso_to_sub-section_1g_ or_in_view_of_notification_issued_under_clause_ii |
| G | no_collection_on_account_of_the_second_proviso_to_sub-section_ih_of_section_206c |
| H | no_collection_on_account_of_sub-clause_a_or_sub-clause_b_or_sub-clause_c_or_in_view_of_notification_issued_under_sub-clause_c_of_clause_a_of_the_explanation |
| I | collection_of_tax_at_a_higher_rate_in_view_of_section_206cca |
Minor head
Form 138
| Code | minor_head (to be passed as below) |
|---|---|
| 100 | advance_tax |
| 200 | tds_payable_by_taxpayer |
| 400 | tds_regular_assessment_raised_by_income_tax_department |
Form 140
| Code | minor_head (to be passed as below) |
|---|---|
| 100 | advance_tax |
| 200 | tds_payable |
| 400 | tds_regular_assessment_raised_by_it_dept |
Form 144
| Code | minor_head (to be passed as below) |
|---|---|
| 100 | advance_tax |
| 200 | tds_payable_by_taxpayer |
| 400 | tds_regular_assessment_raised_by_income_tax_department |
Form 27EQ
| Code | minor_head (to be passed as below) |
|---|---|
| 200 | tcs_payable |
| 400 | tcs_regular_assessment_raised_by_it_dept |
Deductor type
The followingdeductor_type values apply to Forms 138, 140, and 144.
| Code | deductor_type (to be passed as below) |
|---|---|
| B | body_of_individuals |
| F | firm |
| J | artificial_judicial_person |
| K | company |
| M | branch_or_division_of_company |
| P | association_of_persons |
| Q | huf |
| Q | individual |
| T | trust |
Deductee type
| Code | deductee_type (to be passed as below) |
|---|---|
| 1 | company |
| 2 | individual |
| 3 | huf |
| 4 | association_of_persons |
| 5 | association_of_persons_companies_only |
| 6 | cooperative_society |
| 7 | firm |
| 8 | body_of_individuals |
| 9 | artificial_judicial_person |
| 10 | others |
| 10 | government |
| 10 | trust |
| 10 | local_authority |
State
| State Code | state (to be passed as below) |
|---|---|
| 1 | ANDAMAN AND NICOBAR ISLANDS |
| 2 | ANDHRA PRADESH |
| 3 | ARUNACHAL PRADESH |
| 4 | ASSAM |
| 5 | BIHAR |
| 6 | CHANDIGARH |
| 7 | DADRA & NAGAR HAVELI AND DAMAN & DIU |
| 9 | DELHI |
| 10 | GOA |
| 11 | GUJARAT |
| 12 | HARYANA |
| 13 | HIMACHAL PRADESH |
| 14 | JAMMU & KASHMIR |
| 15 | KARNATAKA |
| 16 | KERALA |
| 17 | LAKSHWADEEP |
| 18 | MADHYA PRADESH |
| 19 | MAHARASHTRA |
| 20 | MANIPUR |
| 21 | MEGHALAYA |
| 22 | MIZORAM |
| 23 | NAGALAND |
| 24 | ODISHA |
| 25 | PONDICHERRY |
| 26 | PUNJAB |
| 27 | RAJASTHAN |
| 28 | SIKKIM |
| 29 | TAMIL NADU |
| 30 | TRIPURA |
| 31 | UTTAR PRADESH |
| 32 | WEST BENGAL |
| 33 | CHHATTISGARH |
| 34 | UTTARAKHAND |
| 35 | JHARKHAND |
| 36 | TELANGANA |
| 37 | LADAKH |
Country
Thecountry field accepts the country names listed below.
| Country code | country (to be passed as below) |
|---|---|
| 01 | AFGHANISTAN |
| 02 | AKROTIRI |
| 03 | ALBANIA |
| 04 | ALGERIA |
| 05 | AMERICAN SAMOA |
| 06 | ANDORRA |
| 07 | ANGOLA |
| 08 | ANGUILLA |
| 09 | ANTARCTICA |
| 10 | ANTIGUA AND BARBUDA |
| 11 | ARGENTINA |
| 12 | ARMENIA |
| 13 | ARUBA |
| 14 | ASHMORE AND CARTIER ISLANDS |
| 15 | AUSTRALIA |
| 16 | AUSTRIA |
| 17 | AZERBAIJAN |
| 18 | BAHRAIN |
| 19 | BAILIWICK OF GUERNSEY |
| 20 | BAILIWICK OF JERSEY |
| 21 | BAKER ISLAND |
| 22 | BANGLADESH |
| 23 | BARBADOS |
| 24 | BELARUS |
| 25 | BELGIUM |
| 26 | BELIZE |
| 27 | BENIN PORTO |
| 28 | BERMUDA |
| 29 | BHUTAN |
| 30 | BOLIVIA |
| 31 | BOSNIAAND HERZEGOVINA |
| 32 | BOTSWANA |
| 33 | BOUVET ISLAND |
| 34 | BRAZIL |
| 35 | BRITISH INDIAN OCEAN TERRITORY |
| 36 | BRUNEI |
| 37 | BULGARIA |
| 38 | BURKINA FASO |
| 39 | BURUNDI |
| 40 | CAMBODIA |
| 41 | CAMEROON |
| 42 | CANADA |
| 43 | CAPE VERDE |
| 44 | CAYMAN ISLANDS |
| 45 | CENTRAL AFRICAN REPUBLIC |
| 46 | CHAD |
| 47 | CHILE |
| 48 | CHINA |
| 49 | CHRISTMAS ISLAND |
| 50 | CLIPPERTON ISLAND |
| 51 | COCOS (KEELING) ISLANDS |
| 52 | COLOMBIA |
| 53 | COMMONWEALTH OF PUERTO RICO |
| 54 | COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS |
| 55 | COMOROS |
| 56 | DEMOCRATIC REPUBLIC OF THE CONGO |
| 57 | REPUBLIC OF THE CONGO |
| 58 | COOK ISLANDS |
| 59 | CORAL SEA ISLANDS |
| 60 | CORAL SEA ISLANDS TERRITORY |
| 61 | COSTA RICA |
| 62 | COTE D’IVOIRE |
| 63 | CROATIA |
| 64 | CUBA |
| 65 | CYPRUS |
| 66 | CZECH REPUBLIC |
| 67 | DENMARK |
| 68 | DEPARTMENTAL COLLECTIVITY OF MAYOTTE |
| 69 | DHEKELIA |
| 70 | DJIBOUTI |
| 71 | DOMINICA |
| 72 | DOMINICAN REPUBLIC |
| 73 | EAST TIMOR (TIMORLASTE) |
| 74 | ECUADOR |
| 75 | EGYPT |
| 76 | ELSALVADOR |
| 77 | EQUATORIAL GUINEA |
| 78 | ERITREA |
| 79 | ESTONIA |
| 80 | ETHIOPIA |
| 81 | FALKLAND ISLANDS (ISLAS MALVINAS) |
| 82 | FAROE ISLANDS |
| 83 | FIJI |
| 84 | FINLAND |
| 85 | FRANCE |
| 86 | FRENCH GUIANA |
| 87 | FRENCH POLYNESIA |
| 88 | FRENCH SOUTHERN ISLANDS |
| 89 | GABON |
| 90 | GEORGIA |
| 91 | GERMANY |
| 92 | GEURNSEY |
| 93 | GHANA |
| 94 | GIBRALTAR |
| 95 | GREECE |
| 96 | GREENLAND |
| 97 | GRENADA |
| 98 | GUADELOUPE |
| 100 | GUAM |
| 101 | GUATEMALA |
| 102 | GUERNSEY |
| 103 | GUINEA |
| 104 | GUINEABISSAU |
| 105 | GUYANA |
| 106 | HAITI |
| 107 | HEARD ISLAND AND MCDONALD ISLANDS |
| 108 | HONDURAS |
| 109 | HONG KONG |
| 110 | HOWLAND ISLAND |
| 111 | HUNGARY |
| 112 | ICELAND |
| 113 | INDIA |
| 114 | INDONESIA |
| 115 | IRAN |
| 116 | IRAQ |
| 117 | IRELAND |
| 118 | ISLE OF MAN |
| 119 | ISRAEL |
| 120 | ITALY |
| 121 | JAMAICA |
| 122 | JAN MAYEN |
| 123 | JAPAN |
| 124 | JARVIS ISLAND |
| 125 | JERSEY |
| 126 | JOHNSTON ATOLL |
| 127 | JORDAN |
| 128 | KAZAKHSTAN |
| 129 | KENYA |
| 130 | KINGMAN REEF |
| 131 | KIRIBATI |
| 132 | NORTH KOREA |
| 133 | SOUTH KOREA |
| 134 | KOSOVO |
| 135 | KUWAIT |
| 136 | KYRGYZSTAN |
| 137 | LAOS |
| 138 | LATVIA |
| 139 | LEBANON |
| 140 | LESOTHO |
| 141 | LIBERIA |
| 142 | LIBYA |
| 143 | LIECHTENSTEIN |
| 144 | LITHUANIA |
| 145 | LUXEMBOURG |
| 146 | MACAU |
| 147 | MACEDONIA |
| 148 | MADAGASCAR |
| 149 | MALAWI |
| 150 | MALAYSIA |
| 151 | MALAYSIA (LABUAN) |
| 152 | MALDIVES |
| 153 | MALI |
| 154 | MALTA |
| 155 | MARSHALLISLANDS |
| 156 | MARTINIQUE |
| 157 | MAURITANIA |
| 158 | MAURITIUS |
| 159 | MAYOTTE |
| 160 | UNITED MEXICAN STATES |
| 161 | FEDERATED STATES OF MICRONESIA |
| 162 | MIDWAY ISLANDS |
| 163 | MOLDOVA |
| 164 | MONACO |
| 165 | MONGOLIA |
| 166 | MONTENEGRO |
| 167 | MONTSERRAT |
| 168 | MOROCCO |
| 169 | MOZAMBIQUE |
| 170 | MYANMAR (BURMA) |
| 171 | NAMIBIA |
| 172 | NAURU |
| 173 | NAVASSA ISLAND |
| 174 | NEPAL |
| 175 | NETHERLANDS |
| 176 | NETHERLANDS ANTILLES |
| 177 | NEW CALEDONIA |
| 178 | NEWZEALAND |
| 179 | NICARAGUA |
| 180 | NIGER |
| 181 | NIGERIA |
| 182 | NIUE |
| 183 | NORFOLK ISLAND |
| 184 | NORTHERN MARIANA ISLANDS |
| 185 | NORWAY |
| 186 | OMAN |
| 187 | PAKISTAN |
| 188 | PALAU |
| 189 | PALMYRA ATOLL |
| 190 | PANAMA |
| 191 | PAPUA NEW GUINEA |
| 192 | PARACEL ISLANDS |
| 193 | PARAGUAY |
| 194 | PERU |
| 195 | PHILIPPINES |
| 196 | PITCAIRN ISLANDS |
| 197 | PITCAIRN |
| 198 | POLAND |
| 199 | PORTUGAL |
| 200 | PUERTO RICO |
| 201 | QATAR |
| 202 | REUNION |
| 203 | ROMANIA |
| 204 | RUSSIA |
| 205 | RWANDA |
| 206 | SAINT BARTHELEMY |
| 207 | SAINT HELENA |
| 208 | SAINT KITTS AND NEVIS |
| 209 | SAINT LUCIA |
| 210 | SAINT MARTIN |
| 211 | SAINT PIERRE AND MIQUELON |
| 212 | SAINT VINCENT AND THE GRENADINES |
| 213 | SAMOA |
| 214 | SANMARINO |
| 215 | SAO TOME AND PRINCIPE |
| 216 | SAUDI ARABIA |
| 217 | SENEGAL |
| 218 | SERBIA |
| 219 | SEYCHELLES |
| 220 | SIERRA LEONE |
| 221 | SINGAPORE |
| 222 | SLOVAKIA |
| 223 | SLOVENIA |
| 224 | SOLOMON ISLANDS |
| 225 | SOMALIA |
| 226 | SOUTH AFRICA |
| 227 | SOUTH GEORGIA AND SOUTH SANDWICH ISLANDS |
| 228 | SPRATLY ISLANDS |
| 229 | SPAIN |
| 230 | SRI LANKA |
| 231 | ST. VINCENT & GRENADINES |
| 232 | SUDAN |
| 233 | SURINAME |
| 234 | SVALBARD |
| 235 | SWAZILAND |
| 236 | SWEDEN |
| 237 | SWITZERLAND |
| 238 | SYRIA |
| 239 | TAIWAN |
| 240 | TAJIKISTAN |
| 241 | TANZANIA |
| 242 | TERRITORIAL COLLECTIVITY OF ST. PIERRE & MIQUELON |
| 243 | TERRITORY OF AMERICAN SAMOA |
| 244 | TERRITORY OF ASHMORE AND CARTIER ISLANDS |
| 245 | TERRITORY OF CHRISTMAS ISLAND |
| 246 | TERRITORY OF COCOS (KEELING) ISLANDS |
| 247 | TERRITORY OF GUAM |
| 248 | TERRITORY OF HEARD ISLAND & MCDONALD ISLANDS |
| 249 | TERRITORY OF NORFOLK ISLAND |
| 250 | THAILAND |
| 251 | THE BAHAMAS |
| 252 | THE GAMBIA |
| 253 | TOGO |
| 254 | TOKELAU |
| 255 | TONGA |
| 256 | TRINIDAD AND TOBAGO |
| 257 | TUNISIA |
| 258 | TURKEY |
| 259 | TURKMENISTAN |
| 260 | TURKS AND CAICOS ISLANDS |
| 261 | TUVALU |
| 262 | UGANDA |
| 263 | UKRAINE |
| 264 | UNITED ARAB EMIRATES |
| 265 | UNITED KINGDOM |
| 266 | UNITED STATES VIRGIN ISLANDS |
| 267 | UNITED STATES OF AMERICA |
| 268 | URUGUAY |
| 269 | UZBEKISTAN |
| 270 | VANUATU |
| 271 | VATICAN CITY (HOLYSEE) |
| 272 | VENEZUELA |
| 273 | VIETNAM |
| 274 | VIRGIN ISLANDS, BRITISH |
| 275 | U.S. VIRGIN ISLANDS |
| 276 | WAKE ISLAND |
| 277 | WALLIS AND FUTUNA |
| 278 | WESTERN SAHARA |
| 279 | YEMEN |
| 280 | ZAMBIA |
| 281 | ZIMBABWE |
| 282 | COMBODIA |
| 283 | CONGO |
| 284 | IVORY COAST |
| 285 | WEST INDIES |
| 286 | BRITISH VIRGIN ISLANDS |
Nature of remittances
The following table listsnature_of_remittance values and their codes for Form 144.
| Code | nature_of_remittance (to be passed as below) |
|---|---|
| 16 | dividend_income_referred_to_in_section_207_1_table_sl_no_2 |
| 21 | fees_for_technical_services_or_included_services_agreement_after_31_march_1976 |
| 27 | interest_income |
| 28 | investment_income |
| 49 | royalty_agreement_after_31_march_1976 |
| 66 | long_term_capital_gains_referred_to_in_section_214_table_sl_no_2 |
| 67 | long_term_capital_gains_referred_to_in_section_197_1 |
| 68 | long_term_capital_gains_other_than_those_specifically_listed_under_schedule_ii_sl_no_14_and_sl_no_17 |
| 69 | long_term_capital_gains_referred_to_in_section_198_exceeding_one_lakh_twenty_five_thousand_rupees |
| 70 | short_term_capital_gains_referred_to_in_section_196 |
| 71 | long_term_capital_gains_from_transfer_of_units_referred_to_in_section_208 |
| 72 | long_term_capital_gains_from_transfer_of_bonds_or_global_depository_receipts_referred_to_in_section_209 |
| 73 | dividend_income_referred_to_in_section_207_1_table_sl_no_1 |
| 74 | fees_for_technical_services_or_included_services_agreement_after_29_february_1964_before_1_april_1976 |
| 75 | royalty_agreement_after_31_march_1961_before_1_april_1976 |
| 99 | other_income |
TIN-FC error codes and messages
TIN-FC e-file API can return the following error codes and messages.| Error Code | Message |
|---|---|
| 1 | e-TDS/TCS statement is not validated using the latest version of File Validation Utility (FVU) available on the TIN website |
| 2 | As advised by Income Tax Department (ITD), acceptance of TDS/TCS Statement for Financial Year prior to 2007-08 has been discontinued at TIN Central system |
| 3 | As advised by Income Tax Department (ITD), acceptance of Y type of e-TDS/TCS correction Statement has been discontinued at TIN Central System |
| 4 | The statement was rejected due to Technical reason |
| 5 | The statement cannot be filed before the end of the relevant quarter of the current Financial Year |
| 6 | TAN present in the Statement/Application is not valid, kindly furnish valid TAN |
| 7 | Regular Statement with the same TAN, Financial Year, FORM, and Quarter is already furnished |
| 8 | Correction Statement cannot be accepted as Regular statement has been canceled |
| 9 | Regular statement is not available at TIN Central System for which correction statement is being furnished |
| 11 | More than one CDs/Pen drives are used for furnishing one e-TDS/TCS statement |
| 12 | More than one e-TDS statement is furnished in a CD/Pendrive |
| 13 | e-TDS/TCS statement file compressed using compression utilities other than WinZip 8.1 or ZipItFast 3 (or their higher versions) |
| 14 | The electronic media does not contain .fvu e-TDS/TCS statement |
| 16 | Physical copy of Form 27A is not accompanied with e-TDS/TCS statement |
| 17 | Overwriting/striking on Form 27A/27B not duly ratified by responsible/authorized person |
| 18 | e-TDS/TCS statement is not in conformity with the prescribed format provided by Income Tax Department (ITD) |
| 19 | Mismatch of TAN of Deductor mentioned on Form 27A with e-TDS/TCS statement file |
| 20 | Mismatch in Deductor Name mentioned on Form 27A/27B and e-TDS/TCS statement file, but no supporting document furnished for the same |
| 21 | TAN mentioned in e-TDS/TCS statement file not found in TAN master database of Income Tax Department (ITD), and no proof of TAN attached |
| 22 | Mismatch of control totals mentioned on Form 27A/27B with e-TDS/TCS statement file |
| 23 | Arithmetic validation failed |
| 27 | Others |
| 28 | In case of multi-batch correction statement, no. of batches = no. of statistics report (Applicable for quarterly statements) |
| 29 | The file is already uploaded to TIN Central System |
| 31 | Physical copy of Form 27A/27B not duly filled up or signed |
| 32 | e-TDS/TCS Statement furnished is not validated properly using the latest File Validation Utility (FVU). Please download the latest FVU along with all the necessary supporting files from the TIN website www.tin-nsdl.com, then once again validate and submit the e-TDS/TCS statement. |
| 33 | File creation date cannot be greater than the Central system date |
| 34 | File creation date should not be a future date |