> ## Documentation Index
> Fetch the complete documentation index at: https://developer.sandbox.co.in/llms.txt
> Use this file to discover all available pages before exploring further.
# Master data
Use this page as a reference for the master data used across TDS APIs.
## Nature of payments
The tables below reflect the published Form 138, Form 140, and Form 144 reference data fetched on July 7, 2026.
### 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 |
| 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
| Code | deductor\_type (to be passed as below) |
| - | - |
| B | body\_of\_individuals |
| F | firm |
| J | artificial\_judicial\_person |
| K | 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
| 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 | CONGO,DEMOCRATIC REPUBLIC OF THE |
| 57 | CONGO,REPUBLIC OF THE |
| 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 | KOREA, NORTH |
| 133 | KOREA, SOUTH |
| 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 | MICRONESIA, FEDERATED STATES OF |
| 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, HENDERSON, DUCIE, AND OENO ISLANDS |
| 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 | VIRGIN ISLANDS, U.S. |
| 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
| Code | nature\_of\_remittance (to be passed as below) |
| - | - |
| 01 | winnings\_from\_lottery\_crossword\_puzzle\_card\_game\_gambling\_or\_betting |
| 02 | winnings\_from\_online\_games |
| 03 | winnings\_from\_horse\_race |
| 04 | payments\_to\_non\_resident\_sportsmen\_or\_entertainer\_sport\_associations\_or\_institution |
| 05 | interest\_income |
| 06 | dividend\_income\_referred\_to\_in\_section\_207\_1\_table\_sl\_no\_1 |
| 07 | dividend\_income\_referred\_to\_in\_section\_207\_1\_table\_sl\_no\_2 |
| 08 | income\_from\_renting\_leasing\_or\_letting\_out\_real\_estate\_asset |
| 09 | investment\_income |
| 10 | long\_term\_capital\_gains\_referred\_to\_in\_section\_214\_table\_sl\_no\_2\_or\_197\_1 |
| 11 | long\_term\_capital\_gains\_referred\_to\_in\_section\_198\_exceeding\_one\_lakh\_twenty\_five\_thousand\_rupees |
| 12 | long\_term\_capital\_gains\_referred\_to\_in\_section\_214\_table\_sl\_no\_1 |
| 13 | short\_term\_capital\_gains\_referred\_to\_in\_section\_196 |
| 14 | short\_term\_capital\_gains\_not\_referred\_to\_in\_section\_196 |
| 15 | commission |
| 16 | fee\_for\_technical\_services\_or\_included\_services |
| 17 | royalty |
| 18 | cash\_withdrawal |
| 19 | 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](http://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 |
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