Form 27Q
TDS Deducted on payments other than salary made to NRIs are to be reported by the deductor Form 27Q when filing their quarterly TDS Return
Prepare TDS Return API
| HTTP Method | Resource |
|---|---|
POST | tds-reporting/deductors/{tan}/tdsrs/{form}/async |
Payload for Form 27Q
Follow the below guidelines to pass the payer, responsible person, payee, challan & payment in raw_body in form of a sheet structure.
Payer
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| name | string | Yes | Max Length : 75 | Name of the Payer |
| tan | string | Yes | Pattern : [A-Z]{4}[0-9]{5}[A-Z]{1} | TAN of the Payer |
| pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the Payer |
| branch | string | No | Max Length : 75 | Branch details of the Payer if multiple locations. |
| gstin | string | No | Pattern : [0-9]{2}[a-zA-Z]{5}[0-9]{4}[a-zA-Z]{1}[1-9A-Za-z]{1}[CZ]{1}[0-9a-zA-Z]{1}$|^[0-9]{4}[a-zA-Z]{3}[0-9]{5}[uUnN]{2}[0-9a-zA-Z]{1} | GSTIN of the Payer |
| street | string | Yes | Max Length : 25 | Name of premise |
| area | string | Yes | Max Length : 25 | Area of location |
| city | string | Yes | Max Length : 25 | City of location |
| state | enum | Yes | Annexure - 1 | State of location |
| postal_code | string | Yes | Pattern : [0-9]{6} | Pincode of location |
string | Yes | Max Length : 75 | Primary email for contact | |
| mobile | string | Yes | Pattern: [1-9]{1}[0-9]{9} | Primary mobile number for contact |
Responsible Person
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| designation | string | Yes | Max Length : 20 | Designation of the responsible person |
| name | string | Yes | Max Length : 75 | Name of the responsible person |
| pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the responsible person |
| street | string | Yes | Max Length : 25 | Name of the premise |
| area | string | Yes | Max Length : 25 | Area of the location |
| city | string | Yes | Max Length : 25 | City of location |
| state | enum | Yes | Annexure - 1 | State of location |
| postal_code | string | Yes | Pattern : [0-9]{6} | Pincode of location |
string | Yes | Max Length : 75 | Primary email for contact | |
| mobile | string | Yes | Pattern: [1-9]{1}[0-9]{9} | Primary mobile number for contact |
Payee
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| sr_no | number | Yes | Serial Number | |
| pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the Payee. If payee doesn't have PAN then possible values arePANNOTAVBL,PANAPPLIED, PANINVALID, |
| name | string | Yes | Max Length : 75 | Name of the Payee |
| tax_identification _number | string | Yes | Max Length : 25 | Tax Identification Number of Payee's jurisdication |
| street | string | Yes | Max Length : 25 | Name of premise of location |
| area | string | Yes | Max Length : 25 | Area of location |
| city | string | Yes | Max Length : 25 | City of location |
| state | string | Yes | Max Length : 25 | State of location |
| postal_code | string | Yes | Max Length : 8 | Pincode of location |
| country | enum | Yes | Annexure - 4 | Country of residance |
string | Yes | Max Length : 75 | Primary email for contact | |
| isd_code | number | Yes | Max Length : 5 | ISD code of country |
| mobile | number | Yes | Pattern : amete{10} | Primary mobile number for contact |
Challan
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| challan_serial | string | Yes | Pattern : [0-9]{5} | Bank Challan No |
| bsr_code | string | Yes | Pattern : [0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number |
| paid_date | number | Yes | Timestamp of challan paid on date | |
| minor_head | enum | Yes | Annexure - 5 | Minor Head of challan |
| tds_amount | number | Yes | Length : 15,2 | Income Tax |
| surcharge | number | Yes | Length : 15,2 | Surcharge on Income Tax |
| education_cess | number | Yes | Length : 15,2 | Education cess on Income Tax |
| interest | number | Yes | Length : 15,2 | Interest levied upon late deduction |
| late_filing_fees | number | Yes | Length : 15,2 | Penalty levied upon late filing |
| other_penalty | number | Yes | Length : 15,2 | Any Other Penalty |
Payment
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| payee_sr_no | number | Yes | Payee Serial Number | |
| challan_serial | string | Yes | Pattern : [0-9]{5} | Bank Challan No |
| bsr_code | string | Yes | Pattern : [0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number |
| section | enum | Yes | Annexure -2 | TDS section of deduction |
| credit_amount | number | Yes | Length : 15,2 | Payment amount |
| credit_date | number | Yes | Time of Payment date | |
| tds_amount | number | Yes | Length : 15,2 | Tax amount of deduction |
| surcharge | number | Yes | Length : 15,2 | Surcharge on Tax amount |
| education_cess | number | Yes | Length : 15,2 | Eduction of Tax amount |
| deduction_date | number | Yes | Timestamp of Deduction date | |
| applicability_of_tds_rate_under_dtaa | boolean | Yes | Whether the TDS rate is applicable under DTAA | |
| nature_of_remittance | string | Yes | Annexure -6 | Nature of remittance |
| form_15ca_acknowledgement_number | string | No | Max Length: 10 | |
| grossing_up_indicator | enum | No | Possible values: Y, N | |
| reason_for_lower_deduction | enum | No | Annexure -3 | Reason for non-deduction / lower deduction/ higher deduction/threshold |
| certificate_number | string | No | Max Length: 10 | Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction. |
| amount_of_cash_withdrawal_more_than_1_crore_us_194N | number | No | Length : 15,2 | |
| amount_of_cash_withdrawal_between_20_lakhs_and_1_crore_us_194N_for_non_filers | number | No | Length : 15,2 | |
| amount_of_cash_withdrawal_more_than_1_crore_us_194N_for_non_filers | number | No | Length : 15,2 |
Note : All the amount should be within 2 decimal places
Sample Payload
You can refer to the sample payload in workbook format
{
"name": "Form 27Q",
"sheets": [
{
"name": "Payer",
"blocks": [
{
"name": "Payer",
"@entity": "list",
"items": [
[
"name",
"ACME PVT LTD"
],
[
"tan",
"AHMA09719B"
],
[
"pan",
"AAACA1234Z"
],
[
"gstin",
"24AAACA1234Z1ZP"
],
[
"street",
"A-901, STARK TOWER"
],
[
"area",
"RELIEF ROAD"
],
[
"city",
"AHMEDABAD"
],
[
"state",
"GUJARAT"
],
[
"postal_code",
"380001"
],
[
"email",
"[email protected]"
],
[
"mobile",
"9876543210"
]
]
},
{
"name": "Responsible Person",
"@entity": "list",
"items": [
[
"designation",
"FINANCE MANAGER"
],
[
"name",
"TONY STARK"
],
[
"PAN",
"DKLPT3483J"
],
[
"street",
"A-901, STARK TOWER"
],
[
"area",
"RELIEF ROAD"
],
[
"city",
"AHMEDABAD"
],
[
"state",
"GUJARAT"
],
[
"postal_code",
"380001"
],
[
"email",
"[email protected]"
],
[
"mobile",
"9876543210"
]
]
}
]
},
{
"name": "Payee",
"blocks": [
{
"name": "Payee",
"@entity": "table",
"header": [
"sr_no",
"pan",
"name",
"tax_identification_number",
"street",
"area",
"city",
"state",
"postal_code",
"country",
"email",
"isd_code",
"mobile"
],
"rows": [
[
1,
"COWPR1618C",
"Aarya Stark",
"UAE1234567890",
"BOX NO. 24756",
"",
"Sharjah",
"Sharjah",
"24756",
"UNITED ARAB EMIRATES",
"[email protected]",
"971",
"2660839820"
]
]
}
]
},
{
"name": "Challan",
"blocks": [
{
"name": "Challan",
"@entity": "table",
"header": [
"challan_serial",
"bsr_code",
"paid_date",
"minor_head",
"tds_amount",
"surcharge",
"education_cess",
"interest",
"late_filing_fees",
"other_penalty"
],
"rows": [
[
"12345",
"1234567",
1680177412000,
"(200) TDS Payable by Tax Payer",
20000,
0,
800,
80,
0,
0
]
]
}
]
},
{
"name": "Payment",
"blocks": [
{
"name": "Payment",
"@entity": "table",
"header": [
"payee_sr_no",
"challan_serial",
"bsr_code",
"section",
"credit_amount",
"credit_date",
"tds_amount",
"surcharge",
"education_cess",
"deduction_date",
"applicability_of_tds_rate_under_dtaa",
"nature_of_remittance",
"form_15ca_acknowledgement_number",
"grossing_up_indicator",
"reason_for_lower_deduction",
"certificate_number",
"amount_of_cash_withdrawal_more_than_1_crore_us_194N",
"amount_of_cash_withdrawal_between_20_lakhs_and_1_crore_us_194N_for_non_filers",
"amount_of_cash_withdrawal_more_than_1_crore_us_194N_for_non_filers"
],
"rows": [
[
1,
"12345",
"1234567",
"194N - Payment of certain amount in cash",
20000,
1679748479000,
900,
0,
36,
1679748479000,
true,
"Dividend",
"123456789012",
"N",
"Lower Deduction/No Deduction on account of Certificate u/s 197",
"1234567890"
]
]
}
]
}
]
}
Annexure
Annexure - 1 State
| State Name | State Code |
|---|---|
| ANDAMAN AND NICOBAR ISLANDS | 1 |
| ANDHRA PRADESH | 2 |
| ARUNACHAL PRADESH | 3 |
| ASSAM | 4 |
| BIHAR | 5 |
| CHANDIGARH | 6 |
| DADRA & NAGAR HAVELI AND DAMAN & DIU | 7 |
| DELHI | 9 |
| GOA | 10 |
| GUJARAT | 11 |
| HARYANA | 12 |
| HIMACHAL PRADESH | 13 |
| JAMMU & KASHMIR | 14 |
| KARNATAKA | 15 |
| KERALA | 16 |
| LAKSHWADEEP | 17 |
| MADHYA PRADESH | 18 |
| MAHARASHTRA | 19 |
| MANIPUR | 20 |
| MEGHALAYA | 21 |
| MIZORAM | 22 |
| NAGALAND | 23 |
| ODISHA | 24 |
| PONDICHERRY | 25 |
| PUNJAB | 26 |
| RAJASTHAN | 27 |
| SIKKIM | 28 |
| TAMIL NADU | 29 |
| TRIPURA | 30 |
| UTTAR PRADESH | 31 |
| WEST BENGAL | 32 |
| CHHATTISGARH | 33 |
| UTTARAKHAND | 34 |
| JHARKHAND | 35 |
| TELANGANA | 36 |
| LADAKH | 37 |
Annexure-2 Section
| Section | Code |
|---|---|
| 194E - Payments to non-resident Sportsmen/Sport Associations | 94E |
| 195 - Other sums payable to Non-Residents | 195 |
| 196A - Income in respect of Units of Non-Residents | 96A |
| 196B - Payments in respect of Units to an Offshore Fund | 96B |
| 196C - Income from Foreign Currency Bonds or Shares of Indian Company Payable to Non-Resident | 96C |
| 196D - Income of Foreign institutional investors from securities | 96D |
| 194LB - Income by way of interest from Infrastructure Debt fund | 4LB |
| 194LC - Income by way of interest from Indian company engaged in certain Business | 4LC |
| 194LD - Income by way of interest on certain bonds and Government Securities | 4LD |
| 192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee | 2AA |
| 194LBA - Certain incomes from Units of Business Trust | 4BA |
| 194LBB - Investment fund paying an income to a unit holder | LBB |
| 194LBC - Income in respect of investment in securitization trust | LBC |
| 194N - Payment of certain amount in cash | 94N |
| 194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holder | BA1 |
| 194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holder | BA2 |
| 194LBA(c) - Income referred to in section 10 (23FCA) from units of a business trust | BA3 |
| 194NF - Payment of certain amounts in cash to non-filers | 4NF |
| 196DA(1A) - Income of specified fund from securities referred to in clause (a) of sub-section (1) of section 115AD (other than interest income referred to in section 194LD) | 6DA |
Annexure-3 Reason for non-deduction / lower deduction/ higher deduction/threshold
| Reason | Code |
|---|---|
| Lower Deduction/No Deduction on account of Certificate u/s 197 | A |
| No Deduction on account of Certificate u/s 197A | B |
| Deduction of Tax at higher rate due to Non availability of PAN | C |
| Software acquired u/s 195 | S |
| No deduction on account of payment made to person referred to in clause (iii) or clause (iv) or on account of notification issued under clause (v) for section 194N | N |
| No deduction as per the provisions of sub-section (2A) of section 194LBA | O |
| No deduction or lower deduction on account of notification issued under second provision to section 194N | M |
| No deduction is in view of clause (a) or clause (b) of sub-section (1D) of section 197A | G |
| No deduction in view of sub-section (2) of section 196D in respect of income of the nature of capital gains on transfer of securities referred to in section 115AD paid or payable to a Foreign Institutional Investor. For Section 196D 2021-22 onwards For Section 196D(1A) 2020-21 Q3 onwards" | I |
| No deduction is in view of the proviso to sub-section (1A) of section 196D in respect of an income paid to a specified fund which is exempt under clause (4D) of section 10. | H |
| Deduction of tax at a higher rate in view of section 206AB for non-filing of return of income by the non-resident having a permanent establishment in India. (Applicable to to all section codes except 192A, 194LBC, 194N and 194NF from FY 2021-22 and Q2 onwards)" | J |
Annexure - 4 Country
| Country | Country code |
|---|---|
| AFGHANISTAN | 01 |
| AKROTIRI | 02 |
| ALBANIA | 03 |
| ALGERIA | 04 |
| AMERICAN SAMOA | 05 |
| ANDORRA | 06 |
| ANGOLA | 07 |
| ANGUILLA | 08 |
| ANTARCTICA | 09 |
| ANTIGUA AND BARBUDA | 10 |
| ARGENTINA | 11 |
| ARMENIA | 12 |
| ARUBA | 13 |
| ASHMORE AND CARTIER ISLANDS | 14 |
| AUSTRALIA | 15 |
| AUSTRIA | 16 |
| AZERBAIJAN | 17 |
| BAHRAIN | 18 |
| BAILIWICK OF GUERNSEY | 19 |
| BAILIWICK OF JERSEY | 20 |
| BAKER ISLAND | 21 |
| BANGLADESH | 22 |
| BARBADOS | 23 |
| BELARUS | 24 |
| BELGIUM | 25 |
| BELIZE | 26 |
| BENIN PORTO | 27 |
| BERMUDA | 28 |
| BHUTAN | 29 |
| BOLIVIA | 30 |
| BOSNIAAND HERZEGOVINA | 31 |
| BOTSWANA | 32 |
| BOUVET ISLAND | 33 |
| BRAZIL | 34 |
| BRITISH INDIAN OCEAN TERRITORY | 35 |
| BRUNEI | 36 |
| BULGARIA | 37 |
| BURKINA FASO | 38 |
| BURUNDI | 39 |
| CAMBODIA | 40 |
| CAMEROON | 41 |
| CANADA | 42 |
| CAPE VERDE | 43 |
| CAYMAN ISLANDS | 44 |
| CENTRAL AFRICAN REPUBLIC | 45 |
| CHAD | 46 |
| CHILE | 47 |
| CHINA | 48 |
| CHRISTMAS ISLAND | 49 |
| CLIPPERTON ISLAND | 50 |
| COCOS (KEELING) ISLANDS | 51 |
| COLOMBIA | 52 |
| COMMONWEALTH OF PUERTO RICO | 53 |
| COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS | 54 |
| COMOROS | 55 |
| CONGO,DEMOCRATIC REPUBLIC OF THE | 56 |
| CONGO,REPUBLIC OF THE | 57 |
| COOK ISLANDS | 58 |
| CORAL SEA ISLANDS | 59 |
| CORAL SEA ISLANDS TERRITORY | 60 |
| COSTA RICA | 61 |
| COTE D'IVOIRE | 62 |
| CROATIA | 63 |
| CUBA | 64 |
| CYPRUS | 65 |
| CZECH REPUBLIC | 66 |
| DENMARK | 67 |
| DEPARTMENTAL COLLECTIVITY OF MAYOTTE | 68 |
| DHEKELIA | 69 |
| DJIBOUTI | 70 |
| DOMINICA | 71 |
| DOMINICAN REPUBLIC | 72 |
| EAST TIMOR (TIMORLASTE) | 73 |
| ECUADOR | 74 |
| EGYPT | 75 |
| ELSALVADOR | 76 |
| EQUATORIAL GUINEA | 77 |
| ERITREA | 78 |
| ESTONIA | 79 |
| ETHIOPIA | 80 |
| FALKLAND ISLANDS (ISLAS MALVINAS) | 81 |
| FAROE ISLANDS | 82 |
| FIJI | 83 |
| FINLAND | 84 |
| FRANCE | 85 |
| FRENCH GUIANA | 86 |
| FRENCH POLYNESIA | 87 |
| FRENCH SOUTHERN ISLANDS | 88 |
| GABON | 89 |
| GEORGIA | 90 |
| GERMANY | 91 |
| GEURNSEY | 92 |
| GHANA | 93 |
| GIBRALTAR | 94 |
| GREECE | 95 |
| GREENLAND | 96 |
| GRENADA | 97 |
| GUADELOUPE | 98 |
| GUAM | 100 |
| GUATEMALA | 101 |
| GUERNSEY | 102 |
| GUINEA | 103 |
| GUINEABISSAU | 104 |
| GUYANA | 105 |
| HAITI | 106 |
| HEARD ISLAND AND MCDONALD ISLANDS | 107 |
| HONDURAS | 108 |
| HONG KONG | 109 |
| HOWLAND ISLAND | 110 |
| HUNGARY | 111 |
| ICELAND | 112 |
| INDIA | 113 |
| INDONESIA | 114 |
| IRAN | 115 |
| IRAQ | 116 |
| IRELAND | 117 |
| ISLE OF MAN | 118 |
| ISRAEL | 119 |
| ITALY | 120 |
| JAMAICA | 121 |
| JAN MAYEN | 122 |
| JAPAN | 123 |
| JARVIS ISLAND | 124 |
| JERSEY | 125 |
| JOHNSTON ATOLL | 126 |
| JORDAN | 127 |
| KAZAKHSTAN | 128 |
| KENYA | 129 |
| KINGMAN REEF | 130 |
| KIRIBATI | 131 |
| KOREA, NORTH | 132 |
| KOREA, SOUTH | 133 |
| KOSOVO | 134 |
| KUWAIT | 135 |
| KYRGYZSTAN | 136 |
| LAOS | 137 |
| LATVIA | 138 |
| LEBANON | 139 |
| LESOTHO | 140 |
| LIBERIA | 141 |
| LIBYA | 142 |
| LIECHTENSTEIN | 143 |
| LITHUANIA | 144 |
| LUXEMBOURG | 145 |
| MACAU | 146 |
| MACEDONIA | 147 |
| MADAGASCAR | 148 |
| MALAWI | 149 |
| MALAYSIA | 150 |
| MALAYSIA (LABUAN) | 151 |
| MALDIVES | 152 |
| MALI | 153 |
| MALTA | 154 |
| MARSHALLISLANDS | 155 |
| MARTINIQUE | 156 |
| MAURITANIA | 157 |
| MAURITIUS | 158 |
| MAYOTTE | 159 |
| UNITED MEXICAN STATES | 160 |
| MICRONESIA, FEDERATED STATES OF | 161 |
| MIDWAY ISLANDS | 162 |
| MOLDOVA | 163 |
| MONACO | 164 |
| MONGOLIA | 165 |
| MONTENEGRO | 166 |
| MONTSERRAT | 167 |
| MOROCCO | 168 |
| MOZAMBIQUE | 169 |
| MYANMAR (BURMA) | 170 |
| NAMIBIA | 171 |
| NAURU | 172 |
| NAVASSA ISLAND | 173 |
| NEPAL | 174 |
| NETHERLANDS | 175 |
| NETHERLANDS ANTILLES | 176 |
| NEW CALEDONIA | 177 |
| NEWZEALAND | 178 |
| NICARAGUA | 179 |
| NIGER | 180 |
| NIGERIA | 181 |
| NIUE | 182 |
| NORFOLK ISLAND | 183 |
| NORTHERN MARIANA ISLANDS | 184 |
| NORWAY | 185 |
| OMAN | 186 |
| PAKISTAN | 187 |
| PALAU | 188 |
| PALMYRA ATOLL | 189 |
| PANAMA | 190 |
| PAPUA NEW GUINEA | 191 |
| PARACEL ISLANDS | 192 |
| PARAGUAY | 193 |
| PERU | 194 |
| PHILIPPINES | 195 |
| PITCAIRN ISLANDS | 196 |
| PITCAIRN, HENDERSON, DUCIE, AND OENO ISLANDS | 197 |
| POLAND | 198 |
| PORTUGAL | 199 |
| PUERTO RICO | 200 |
| QATAR | 201 |
| REUNION | 202 |
| ROMANIA | 203 |
| RUSSIA | 204 |
| RWANDA | 205 |
| SAINT BARTHELEMY | 206 |
| SAINT HELENA | 207 |
| SAINT KITTS AND NEVIS | 208 |
| SAINT LUCIA | 209 |
| SAINT MARTIN | 210 |
| SAINT PIERRE AND MIQUELON | 211 |
| SAINT VINCENT AND THE GRENADINES | 212 |
| SAMOA | 213 |
| SANMARINO | 214 |
| SAO TOME AND PRINCIPE | 215 |
| SAUDI ARABIA | 216 |
| SENEGAL | 217 |
| SERBIA | 218 |
| SEYCHELLES | 219 |
| SIERRA LEONE | 220 |
| SINGAPORE | 221 |
| SLOVAKIA | 222 |
| SLOVENIA | 223 |
| SOLOMON ISLANDS | 224 |
| SOMALIA | 225 |
| SOUTH AFRICA | 226 |
| SOUTH GEORGIA AND SOUTH SANDWICH ISLANDS | 227 |
| SPRATLY ISLANDS | 228 |
| SPAIN | 229 |
| SRI LANKA | 230 |
| ST. VINCENT & GRENADINES | 231 |
| SUDAN | 232 |
| SURINAME | 233 |
| SVALBARD | 234 |
| SWAZILAND | 235 |
| SWEDEN | 236 |
| SWITZERLAND | 237 |
| SYRIA | 238 |
| TAIWAN | 239 |
| TAJIKISTAN | 240 |
| TANZANIA | 241 |
| TERRITORIAL COLLECTIVITY OF ST. PIERRE & MIQUELON | 242 |
| TERRITORY OF AMERICAN SAMOA | 243 |
| TERRITORY OF ASHMORE AND CARTIER ISLANDS | 244 |
| TERRITORY OF CHRISTMAS ISLAND | 245 |
| TERRITORY OF COCOS (KEELING) ISLANDS | 246 |
| TERRITORY OF GUAM | 247 |
| TERRITORY OF HEARD ISLAND & MCDONALD ISLANDS | 248 |
| TERRITORY OF NORFOLK ISLAND | 249 |
| THAILAND | 250 |
| THE BAHAMAS | 251 |
| THE GAMBIA | 252 |
| TOGO | 253 |
| TOKELAU | 254 |
| TONGA | 255 |
| TRINIDAD AND TOBAGO | 256 |
| TUNISIA | 257 |
| TURKEY | 258 |
| TURKMENISTAN | 259 |
| TURKS AND CAICOS ISLANDS | 260 |
| TUVALU | 261 |
| UGANDA | 262 |
| UKRAINE | 263 |
| UNITED ARAB EMIRATES | 264 |
| UNITED KINGDOM | 265 |
| UNITED STATES VIRGIN ISLANDS | 266 |
| UNITED STATES OF AMERICA | 267 |
| URUGUAY | 268 |
| UZBEKISTAN | 269 |
| VANUATU | 270 |
| VATICAN CITY (HOLYSEE) | 271 |
| VENEZUELA | 272 |
| VIETNAM | 273 |
| VIRGIN ISLANDS, BRITISH | 274 |
| VIRGIN ISLANDS, U.S. | 275 |
| WAKE ISLAND | 276 |
| WALLIS AND FUTUNA | 277 |
| WESTERN SAHARA | 278 |
| YEMEN | 279 |
| ZAMBIA | 280 |
| ZIMBABWE | 281 |
| COMBODIA | 282 |
| CONGO | 283 |
| IVORY COAST | 284 |
| WEST INDIES | 285 |
| BRITISH VIRGIN ISLANDS | 286 |
Annexure -5 Minor Head
| Minor Head | Code |
|---|---|
| (200) TDS Payable by Tax Payer | 200 |
| (400) TDS Regular Assessment (Raised by I.T. Dept.) | 400 |
Annexure - 6 Nature of Remittances
| Nature | Code |
|---|---|
| Dividend | 16 |
| Fees for Technical Services/Included Services | 21 |
| Interest Payment | 27 |
| Investment Income | 28 |
| Long-Term Capital Gains | 31 |
| Royalty | 49 |
| Short Term Capital Gains | 52 |
| Other Income/ Other (Not in the Nature of Income) | 99 |
Updated 16 days ago