Master Data

This page serves as a repository of master data, providing a convenient reference for the seamless integration of TDS APIs. Users can access the data from this page whenever needed for different API interactions.


Nature of Payments

Serial Numbernature_of_payment (to be passed as below)
1interest_on_securities
2dividend
3other_interest
4winnings_from_online_games
5winning_from_horse_races
6winning_from_lotteries_crossword_puzzles_card_games_and_other_games_of_any_sort
7tender_fees
8sales_and_marketing_services
9telecasting_services
10charter_hire_charges_shipping
11advertisement_fee
12amc_charges
13bandwidth_charges
14cargo_handling_services_inspection_and_logistics_services
15clearing_and_forwarding_charges
16fabrication_services
17freight_charges
18income_from_shipping_inland_waterways_or_air_transport
19sponsorship_fees
20retention_fees
21installation_and_commissioning_services
22warranty_services
23drilling
24insurance_commission
25withdrawal_from_nss_deposit
26payment_for_repurchase_of_units_by_uti_or_mf
27commission_on_sale_of_lottery_tickets
28other_commissions
29dividend_from_mutual_funds
30equipment_rental_charges
31lease_and_rental_payment
32fees_for_technical_service
33seismic_data_processing
34software_licences
35architectural_services
36consulting_services
37designing_fee
38directors_fees
39engineering_services
40licensing_fee
41payments_to_sports_person_and_artists
42professional_services
43processing_charges_paid_to_others
44purchase_of_software
45r_&_d_charges
46retainership_fees
47royalty
48payments_to_students_or_business_apprentice
49subscription_fees_other_than_membership_fees_or_sale_of_goods
50supervision_charges
51testing_charges
52training
53payment_for_compulsory_acquisition_of_immovable_properties
54payment_in_respect_of_life_insurance_policy
55sale_of_immovable_property
56payment_for_development_agreement
57income_in_respect_of_units_of_investment_fund
58income_in_respect_of_investment_in_securitization_trust
59cash_withdrawal
60ltcg_referred_to_in_section_112_1_c_iii_or_112a
61ltcg_other_than_referred_to_in_section_112_1_c_iii_or_112a
62stcg_from_shares_and_securities_referred_to_in_section_111a
63income_from_the_investment_made_by_nri_citizen
64income_by_way_of_royalty
65payment_of_certain_sums_for_purchase_of_goods
66income_by_way_of_interest_other_than_referred_in_section_194lb_or_section_194lc
67any_other_sum_payable_to_non_resident
68participation_in_games_by_sportsmen
69advertisement_by_sportsmen
70any_performance_in_india_by_sportsmen
71contribution_of_articles_relating_to_any_game_or_sport_in_india
72benefits_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
73payments_in_respect_of_units_to_an_offshore_fund
74income_from_foreign_currency_bonds_or_shares_of_indian_company_payable_to_non_resident
75income_of_foreign_institutional_investors_from_securities
76interest_payment_on_infrastructure_debt_fund
77interest_payment_from_indian_company_or_business_trust
78interest_payment_on_bonds_and_government_securities
79payment_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
80income_by_way_of_interest
81interest_payment_from_units_of_a_business_trust
82dividend_payment_from_units_of_a_business_trust
83payment_of_accumulated_balance_of_provident_fund
84payment_for_e-commerce_transactions
85rental_income_from_units_of_a_business_trust
86prequisites_or_benefits_allowed_to_distributors_or_agents
87payment_for_transfer_of_virtual_digital_assets
88net_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_release

State

State Codestate (to be passed as below)
1ANDAMAN AND NICOBAR ISLANDS
2ANDHRA PRADESH
3ARUNACHAL PRADESH
4ASSAM
5BIHAR
6CHANDIGARH
7DADRA & NAGAR HAVELI AND DAMAN & DIU
9DELHI
10GOA
11GUJARAT
12HARYANA
13HIMACHAL PRADESH
14JAMMU & KASHMIR
15KARNATAKA
16KERALA
17LAKSHWADEEP
18MADHYA PRADESH
19MAHARASHTRA
20MANIPUR
21MEGHALAYA
22MIZORAM
23NAGALAND
24ODISHA
25PONDICHERRY
26PUNJAB
27RAJASTHAN
28SIKKIM
29TAMIL NADU
30TRIPURA
31UTTAR PRADESH
32WEST BENGAL
33CHHATTISGARH
34UTTARAKHAND
35JHARKHAND
36TELANGANA
37LADAKH

Section

Form 24Q

Codesection (to be passed as below)
92A192 - Payment to Government Employees other than Union Government Employees
92B192 - Payment to Employees other than Government Employees
94P194P - Deduction of tax in case of specified senior citizens
92C192 - Payments made to Union Government Employees

Form 26Q

Codesection (to be passed as below)
2AA192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee
193193 - Interest on Securities
194194 - Dividend
94A194A - Other interest
94B194B - Winnings from Lotteries, Puzzle, etc
9BA194BA - Winnings from online games
4AP194BA-P - 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
4BB194BB - Winnings from Horse Race
4BP194B-P - Winnings from lottery and crossword puzzle, etc where consideration is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released
94C194C - Contracts
94D194D - Insurance
4DA194DA - Payment in respect of life insurance policy
4EE194EE - NSS Deposit
94F194F - UTI
94G194G - Commission on Sale of Lottery tickets
94H194H - Commission or Brokerage
4IA194I(a) - Rent on Plant and Machinery
4IB194I(b) - Rent on Land & Building
9IA194IA - TDS on sale of property
4IC194IC - Payment under specified agreement
4JA194J(a) - Fees for technical services, royalty for sale, distribution or exhibition of cinematographic films and call centre
4JB194J(b) - Fee for professional service or royalty
94K194K - Income from mutual fund units
94L194LA - Acquisition of certain immovable properties
4BA194LBA - Certain incomes from Units of Business Trust
BA1194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holder
BA2194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holder
LBB194LBB - Investment fund paying an income to a unit holder
LBC194LBC - Income in respect of investment in securitization trust
94N194N - Payment of certain amount in cash
4NC194NC- Payment of certain amounts in cash to co-operative societies
4NF194NF - Payment of certain amounts in cash to non-filers
9FT194N-FT - Payment of certain amount in cash to non-filers being co-operative societies
94O194O - TDS on E-commerce transactions
94P194P - Deduction of tax in case of specified senior citizens
94Q194Q - Payment of certain sums for purchase of goods
94R194R - Benefits or perquisites of business or profession
4RP194RP - 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
94S194S - Payment of consideration for transfer of virtual digital asset by persons other than specified persons
4SP194SP - 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

Form 27Q

Codesection (to be passed as below)
2AA192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee
94B194B - Winnings from Lotteries, Puzzle, etc
9BA194BA - Winnings from online games
4BB194BB - Winnings from Horse Race
4BP194B-P - Winnings from lottery and crossword puzzle, etc where consideration is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released
94E194E - Payments to non-resident Sportsmen/Sport Associations
4LB194LB - Income by way of interest from Infrastructure Debt fund
4BA194LBA - Certain incomes from Units of Business Trust
BA1194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holder
BA2194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holder
BA3194LBA(c) - Income referred to in section 10 (23FCA) from units of a business trust
LBB194LBB - Investment fund paying an income to a unit holder
LBC194LBC - Income in respect of investment in securitization trust
4LC194LC - Income by way of interest from Indian company engaged in certain Business
LC1194LC(2) (i) & (ia) - Income by way of interest from Indian company engaged in certain Business before 01.07.2023
LC2194LC(2) (ib) - Income by way of interest from bonds
LC3194LC(2) (ic) - Income by way of interest from Indian company engaged in certain Business after 01.07.2023
4LD194LD - Income by way of interest on certain bonds and Government Securities
94N194N - Payment of certain amount in cash
4NC194NC- Payment of certain amounts in cash to co-operative societies
4NF194NF - Payment of certain amounts in cash to non-filers
9FT194N-FT - Payment of certain amount in cash to non-filers being co-operative societies
195195 - Other sums payable to Non-Residents
96A196A - Income in respect of Units of Non-Residents
96B196B - Payments in respect of Units to an Offshore Fund
96C196C - Income from Foreign Currency Bonds or Shares of Indian Company Payable to Non-Resident
96D196D - Income of Foreign institutional investors from securities
6DA196DA(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)

Form 27EQ

Codesection (to be passed as below)
Aalcoholic_liquor_for_human_consumption
Btimber_obtained_under_a_forest_lease
Ctimber_obtained_under_any_mode_other_than_forest_lease
Dany_other_forest_product_not_being_timber_or_tendu_leave
Escrap
Fparking_lot
Gtoll_plaza
Hmining_and_quarrying
Itendu_leaves
Jcollection_at_source_from_on_sale_of_certain_minerals
Kcollection_at_source_on_cash_in_case_of_bullion_and_jewelry
Lsale_of_motor_vehicle
Msale_in_cash_of_any_goods_other_than_bullion_and_jewelry
Nproviding_any_services_other_than_ch-xvii-b
Ocollection_at_source_for_purchase_of_overseas_tour_program_package
Pcollection_at_source_on_remittance_under_lrs_from_educational_loan_taken_from_financial_institution_mentioned_in_section_80e
Qcollection_at_source_on_remittance_under_lrs_except_for_education_or_medical_treatment
Rcollection_at_source_on_sale_of_goods
Tcollection_at_source_on_remittance_under_lrs_is_for_education_or_medical_treatment_and_is_not_covered_under_code_p

Reason for non-deduction / lower deduction/ higher deduction/Threshold

Form 24Q

Codereason_for_lower_deduction (to be passed as below)
ALower Deduction/No Deduction on account of Certificate u/s 197
BNo Deduction on account of Certificate u/s 197A
CDeduction of Tax at higher rate due to Non availability of PAN

Form 26Q

Codereason_for_lower_deduction (to be passed as below)
ALower Deduction/No Deduction on account of Certificate u/s 197
BNo Deduction on account of Certificate u/s 197A
CDeduction of Tax at higher rate due to Non availability of PAN
TIn case of Transporter transaction and valid PAN is provided
SSoftware acquired u/s 194J
YTransaction where Tax not been deducted as amount paid to vendor/party has not exceeded the threshold limit
ZNo Deduction on account of payment u/s 197A (1F)
SSoftware acquired u/s 195
RNo Deduction upto Rs. 50,000 in respect of interest income from deposits held by Senior Citizen u/s 80TTB for section 194A
NNo 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
DNo deduction or lower deduction on account of payment made to a persion or class of person on account of notification issued under sub-section (5) for section 194A
ONo deduction as per the provisions of sub-section (2A) of section 194LBA
MNo deduction or lower deduction on account of notification issued under second provision to section 194N
ENo deduction on account of payment being made to a person referred to in board circular no. 3 of 2002 dated 28th june, 2002
ENo deduction on account of payment being made to a person referred to in board circular no. 11 of 2002 dated 22nd november, 2002
ENo deduction on account of payment being made to a person referred to in board circular no. 18 of 2017 dated 28th may, 2017

Form 27Q

Codereason_for_lower_deduction (to be passed as below)
ALower Deduction/No Deduction on account of Certificate u/s 197
BNo Deduction on account of Certificate u/s 197A
CDeduction of Tax at higher rate due to Non availability of PAN
YTransaction where Tax not been deducted as amount paid to vendor/party has not exceeded the threshold limit
ZNo Deduction on account of payment u/s 197A (1F)
NNo 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
ONo deduction as per the provisions of sub-section (2A) of section 194LBA
MNo deduction or lower deduction on account of notification issued under second provision to section 194N
GNo deduction is in view of clause (a) or clause (b) of sub-section (1D) of section 197A
INo 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
HNo 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.
JDeduction 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)

Form 27EQ

Codereason_for_lower_or higher_collection (to be passed as below)
Alower_collection_as_per_section_206c_9
Bno_collection_on_account_of_form_27c
Ccollection_of_tax_at_a_higher_rate_due_to_non-availability_of_pan
Dno_collection_on_account_of_the_first_proviso_to_sub-section_1g_of_section_206c
Eno_collection_on_account_of_the_fourth_proviso_to_sub-section_1g_of_section_206c
Fnocollection_on_account_clause_i_or_clause_ii_of_the_fifth_proviso_to_sub-section_1g or_in_view_of_notification_issued_under_clause_ii
Gno_collection_on_account_of_the_second_proviso_to_sub-section_ih_of_section_206c
Hno_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
Icollection_of_tax_at_a_higher_rate_in_view_of_section_206cca

Minor Head

Form 24Q

Codeminor_head (to be passed as below)Applicable
200(200) TDS Payable by Tax PayerForm 24Q, Form 26Q & Form 27Q
400(400) TDS Regular Assessment (Raised by I.T. Dept.)Form 24Q, Form 26Q & Form 27Q

Form 26Q

Codeminor_head (to be passed as below)
200(200) TDS Payable by Tax Payer
400(400) TDS Regular Assessment (Raised by I.T. Dept.)
100(100) Advance Tax (For Sections 194B-P, 194RP or 194SP)

Form 27Q

Codeminor_head (to be passed as below)
200(200) TDS Payable by Tax Payer
400(400) TDS Regular Assessment (Raised by I.T. Dept.)
100(100) Advance Tax (For Sections 194B-P, 194RP or 194SP)

Form 27EQ

Minor HeadCode
200_tcs_payable_by_tax_payer200
400_tcs_regular_assessment_raised_by_it_dept400

Country

Country codecountry (to be passed as below)
01AFGHANISTAN
02AKROTIRI
03ALBANIA
04ALGERIA
05AMERICAN SAMOA
06ANDORRA
07ANGOLA
08ANGUILLA
09ANTARCTICA
10ANTIGUA AND BARBUDA
11ARGENTINA
12ARMENIA
13ARUBA
14ASHMORE AND CARTIER ISLANDS
15AUSTRALIA
16AUSTRIA
17AZERBAIJAN
18BAHRAIN
19BAILIWICK OF GUERNSEY
20BAILIWICK OF JERSEY
21BAKER ISLAND
22BANGLADESH
23BARBADOS
24BELARUS
25BELGIUM
26BELIZE
27BENIN PORTO
28BERMUDA
29BHUTAN
30BOLIVIA
31BOSNIAAND HERZEGOVINA
32BOTSWANA
33BOUVET ISLAND
34BRAZIL
35BRITISH INDIAN OCEAN TERRITORY
36BRUNEI
37BULGARIA
38BURKINA FASO
39BURUNDI
40CAMBODIA
41CAMEROON
42CANADA
43CAPE VERDE
44CAYMAN ISLANDS
45CENTRAL AFRICAN REPUBLIC
46CHAD
47CHILE
48CHINA
49CHRISTMAS ISLAND
50CLIPPERTON ISLAND
51COCOS (KEELING) ISLANDS
52COLOMBIA
53COMMONWEALTH OF PUERTO RICO
54COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS
55COMOROS
56CONGO,DEMOCRATIC REPUBLIC OF THE
57CONGO,REPUBLIC OF THE
58COOK ISLANDS
59CORAL SEA ISLANDS
60CORAL SEA ISLANDS TERRITORY
61COSTA RICA
62COTE D'IVOIRE
63CROATIA
64CUBA
65CYPRUS
66CZECH REPUBLIC
67DENMARK
68DEPARTMENTAL COLLECTIVITY OF MAYOTTE
69DHEKELIA
70DJIBOUTI
71DOMINICA
72DOMINICAN REPUBLIC
73EAST TIMOR (TIMORLASTE)
74ECUADOR
75EGYPT
76ELSALVADOR
77EQUATORIAL GUINEA
78ERITREA
79ESTONIA
80ETHIOPIA
81FALKLAND ISLANDS (ISLAS MALVINAS)
82FAROE ISLANDS
83FIJI
84FINLAND
85FRANCE
86FRENCH GUIANA
87FRENCH POLYNESIA
88FRENCH SOUTHERN ISLANDS
89GABON
90GEORGIA
91GERMANY
92GEURNSEY
93GHANA
94GIBRALTAR
95GREECE
96GREENLAND
97GRENADA
98GUADELOUPE
100GUAM
101GUATEMALA
102GUERNSEY
103GUINEA
104GUINEABISSAU
105GUYANA
106HAITI
107HEARD ISLAND AND MCDONALD ISLANDS
108HONDURAS
109HONG KONG
110HOWLAND ISLAND
111HUNGARY
112ICELAND
113INDIA
114INDONESIA
115IRAN
116IRAQ
117IRELAND
118ISLE OF MAN
119ISRAEL
120ITALY
121JAMAICA
122JAN MAYEN
123JAPAN
124JARVIS ISLAND
125JERSEY
126JOHNSTON ATOLL
127JORDAN
128KAZAKHSTAN
129KENYA
130KINGMAN REEF
131KIRIBATI
132KOREA, NORTH
133KOREA, SOUTH
134KOSOVO
135KUWAIT
136KYRGYZSTAN
137LAOS
138LATVIA
139LEBANON
140LESOTHO
141LIBERIA
142LIBYA
143LIECHTENSTEIN
144LITHUANIA
145LUXEMBOURG
146MACAU
147MACEDONIA
148MADAGASCAR
149MALAWI
150MALAYSIA
151MALAYSIA (LABUAN)
152MALDIVES
153MALI
154MALTA
155MARSHALLISLANDS
156MARTINIQUE
157MAURITANIA
158MAURITIUS
159MAYOTTE
160UNITED MEXICAN STATES
161MICRONESIA, FEDERATED STATES OF
162MIDWAY ISLANDS
163MOLDOVA
164MONACO
165MONGOLIA
166MONTENEGRO
167MONTSERRAT
168MOROCCO
169MOZAMBIQUE
170MYANMAR (BURMA)
171NAMIBIA
172NAURU
173NAVASSA ISLAND
174NEPAL
175NETHERLANDS
176NETHERLANDS ANTILLES
177NEW CALEDONIA
178NEWZEALAND
179NICARAGUA
180NIGER
181NIGERIA
182NIUE
183NORFOLK ISLAND
184NORTHERN MARIANA ISLANDS
185NORWAY
186OMAN
187PAKISTAN
188PALAU
189PALMYRA ATOLL
190PANAMA
191PAPUA NEW GUINEA
192PARACEL ISLANDS
193PARAGUAY
194PERU
195PHILIPPINES
196PITCAIRN ISLANDS
197PITCAIRN, HENDERSON, DUCIE, AND OENO ISLANDS
198POLAND
199PORTUGAL
200PUERTO RICO
201QATAR
202REUNION
203ROMANIA
204RUSSIA
205RWANDA
206SAINT BARTHELEMY
207SAINT HELENA
208SAINT KITTS AND NEVIS
209SAINT LUCIA
210SAINT MARTIN
211SAINT PIERRE AND MIQUELON
212SAINT VINCENT AND THE GRENADINES
213SAMOA
214SANMARINO
215SAO TOME AND PRINCIPE
216SAUDI ARABIA
217SENEGAL
218SERBIA
219SEYCHELLES
220SIERRA LEONE
221SINGAPORE
222SLOVAKIA
223SLOVENIA
224SOLOMON ISLANDS
225SOMALIA
226SOUTH AFRICA
227SOUTH GEORGIA AND SOUTH SANDWICH ISLANDS
228SPRATLY ISLANDS
229SPAIN
230SRI LANKA
231ST. VINCENT & GRENADINES
232SUDAN
233SURINAME
234SVALBARD
235SWAZILAND
236SWEDEN
237SWITZERLAND
238SYRIA
239TAIWAN
240TAJIKISTAN
241TANZANIA
242TERRITORIAL COLLECTIVITY OF ST. PIERRE & MIQUELON
243TERRITORY OF AMERICAN SAMOA
244TERRITORY OF ASHMORE AND CARTIER ISLANDS
245TERRITORY OF CHRISTMAS ISLAND
246TERRITORY OF COCOS (KEELING) ISLANDS
247TERRITORY OF GUAM
248TERRITORY OF HEARD ISLAND & MCDONALD ISLANDS
249TERRITORY OF NORFOLK ISLAND
250THAILAND
251THE BAHAMAS
252THE GAMBIA
253TOGO
254TOKELAU
255TONGA
256TRINIDAD AND TOBAGO
257TUNISIA
258TURKEY
259TURKMENISTAN
260TURKS AND CAICOS ISLANDS
261TUVALU
262UGANDA
263UKRAINE
264UNITED ARAB EMIRATES
265UNITED KINGDOM
266UNITED STATES VIRGIN ISLANDS
267UNITED STATES OF AMERICA
268URUGUAY
269UZBEKISTAN
270VANUATU
271VATICAN CITY (HOLYSEE)
272VENEZUELA
273VIETNAM
274VIRGIN ISLANDS, BRITISH
275VIRGIN ISLANDS, U.S.
276WAKE ISLAND
277WALLIS AND FUTUNA
278WESTERN SAHARA
279YEMEN
280ZAMBIA
281ZIMBABWE
282COMBODIA
283CONGO
284IVORY COAST
285WEST INDIES
286BRITISH VIRGIN ISLANDS

Nature of Remittances

Codenature_of_remittance (to be passed as below)
16Dividend
21Fees for Technical Services/Included Services
27Interest Payment
28Investment Income
31Long-Term Capital Gains (Others)
49Royalty
52Short Term Capital Gains
66Long Term Capital Gain u/s 115E in case of NRI Citizen
67Long Term Capital Gain u/s 112(1)(c)(iii)
68Long Term Capital Gain u/s 112
69Long Term Capital Gain u/s 112A
70Short Term Capital Gains u/s 111A
99Other Income/ Other (Not in the Nature of Income)

TIN FC Error Codes & Messages

TIN FC E-File API can return the following Error Codes and Messages

Error CodeMessage
1e-TDS/TCS statement is not validated using the latest version of File Validation Utility (FVU) available on the TIN website
2As 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
3As advised by Income Tax Department (ITD), acceptance of Y type of e-TDS/TCS correction Statement has been discontinued at TIN Central System
4The statement was rejected due to Technical reason
5The statement cannot be filed before the end of the relevant quarter of the current Financial Year
6TAN present in the Statement/Application is not valid, kindly furnish valid TAN
7Regular Statement with the same TAN, Financial Year, FORM, and Quarter is already furnished
8Correction Statement cannot be accepted as Regular statement has been canceled
9Regular statement is not available at TIN Central System for which correction statement is being furnished
11More than one CDs/Pen drives are used for furnishing one e-TDS/TCS statement
12More than one e-TDS statement is furnished in a CD/Pendrive
13e-TDS/TCS statement file compressed using compression utilities other than WinZip 8.1 or ZipItFast 3 (or their higher versions)
14The electronic media does not contain .fvu e-TDS/TCS statement
16Physical copy of Form 27A is not accompanied with e-TDS/TCS statement
17Overwriting/striking on Form 27A/27B not duly ratified by responsible/authorized person
18e-TDS/TCS statement is not in conformity with the prescribed format provided by Income Tax Department (ITD)
19Mismatch of TAN of Deductor mentioned on Form 27A with e-TDS/TCS statement file
20Mismatch in Deductor Name mentioned on Form 27A/27B and e-TDS/TCS statement file, but no supporting document furnished for the same
21TAN mentioned in e-TDS/TCS statement file not found in TAN master database of Income Tax Department (ITD), and no proof of TAN attached
22Mismatch of control totals mentioned on Form 27A/27B with e-TDS/TCS statement file
23Arithmetic validation failed
27Others
28In case of multi-batch correction statement, no. of batches = no. of statistics report (Applicable for quarterly statements)
29The file is already uploaded to TIN Central System
31Physical copy of Form 27A/27B not duly filled up or signed
32e-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.
33File creation date cannot be greater than the Central system date
34File creation date should not be a future date