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

Non-Salary

Form 26Q

Code	nature_of_payment (to be passed as below)
193	interest_on_securities
193	interest_on_debentures_paid_by_cheque
194	dividend
94A	other_interest
94A	interest_from_bank_deposits
94A	interest_from_bank_deposits_for_senior_citizen
94B	winning_from_lotteries_crossword_puzzles_card_games_and_other_games_of_any_sort
4BP	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
4BB	winning_from_horse_races
9FT	cash_withdrawal_by_co_operative_societies_being_non_filers
94N	cash_withdrawal
4NF	cash_withdrawal_by_non_filers
4NC	cash_withdrawal_by_co_operative_societies
94C	tender_fees
94C	sales_and_marketing_services
94C	telecasting_services
94C	charter_hire_charges_shipping
94C	advertisement_fee
94C	amc_charges
94C	bandwidth_charges
94C	cargo_handling_services_inspection_and_logistics_services
94C	clearing_and_forwarding_charges
94C	fabrication_services
94C	freight_charges
94C	income_from_shipping_inland_waterways_or_air_transport
94C	sponsorship_fees
94C	retention_fees
94C	installation_and_commissioning_services
94C	warranty_services
94C	drilling
94D	insurance_commission
4EE	withdrawal_from_nss_deposit
94F	payment_for_repurchase_of_units_by_uti_or_mf
94G	commission_on_sale_of_lottery_tickets
94H	other_commissions
4IA	equipment_rental_charges
4IB	lease_and_rental_payment
94L	payment_for_compulsory_acquisition_of_immovable_properties
4DA	payment_in_respect_of_life_insurance_policy
2AA	payment_of_accumulated_balance_of_provident_fund
LBB	income_in_respect_of_units_of_investment_fund
9IA	sale_of_immovable_property
LBC	income_in_respect_of_investment_in_securitization_trust
4IC	payment_for_development_agreement
94K	dividend_from_mutual_funds
4JA	fees_for_technical_service
4JB	architectural_services
4JB	consulting_services
4JB	designing_fee
4JB	directors_fees
4JB	engineering_services
4JB	licensing_fee
4JB	payments_to_sports_person_and_artists
4JB	payments_to_students_or_business_apprentice
4JB	processing_charges_paid_to_others
4JB	professional_services
4JB	purchase_of_software
4JB	r_&_d_charges
4JB	retainership_fees
4JB	royalty
4JB	seismic_data_processing
4JB	software_licences
4JB	subscription_fees_other_than_membership_fees_or_sale_of_goods
4JB	supervision_charges
4JB	testing_charges
4JB	training
BA1	interest_payment_from_units_of_a_business_trust
BA2	dividend_payment_from_units_of_a_business_trust
94O	payment_for_e-commerce_transactions
94Q	payment_of_certain_sums_for_purchase_of_goods
94S	payment_for_transfer_of_virtual_digital_assets
4SP	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
94R	prequisites_or_benefits_allowed_to_distributors_or_agents
4RP	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
9BA	winnings_from_online_games
4AP	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

Form 27Q

Code	nature_of_payment (to be passed as below)
94E	participation_in_games_by_sportsmen
94E	advertisement_by_sportsmen
94E	any_performance_in_india_by_sportsmen
94E	contribution_of_articles_relating_to_any_game_or_sport_in_india
195	any_other_sum_payable_to_non_resident
195	ltcg_referred_to_in_section_112_1_c_iii_or_112a
195	ltcg_other_than_referred_to_in_section_112_1_c_iii_or_112a
195	stcg_from_shares_and_securities_referred_to_in_section_111a
195	income_from_the_investment_made_by_nri_citizen
195	income_by_way_of_interest
195	income_by_way_of_royalty
195	fees_for_technical_service
96A	income_by_way_of_interest_other_than_referred_in_section_194lb_or_section_194lc
96B	payments_in_respect_of_units_to_an_offshore_fund
96C	income_from_foreign_currency_bonds_or_shares_of_indian_company_payable_to_non_resident
96D	income_of_foreign_institutional_investors_from_securities
4LB	interest_payment_on_infrastructure_debt_fund
4LC	interest_payment_from_indian_company_or_business_trust
LC1	interest_payment_from_indian_company_or_business_trust_before_01_07_2023
LC2	income_by_way_of_interest_from_bonds
LC3	interest_payment_from_indian_company_or_business_trust_after_01_07_2023
4LD	interest_payment_on_bonds_and_government_securities
2AA	payment_of_accumulated_balance_of_provident_fund
4BA	certain_incomes_from_units_of_business_trust
LBB	income_in_respect_of_units_of_investment_fund
LBC	income_in_respect_of_investment_in_securitization_trust
94N	cash_withdrawal
BA1	interest_payment_from_units_of_a_business_trust
BA2	dividend_payment_from_units_of_a_business_trust
BA3	rental_income_from_units_of_a_business_trust
4NF	cash_withdrawal_by_non_filers
6DA	income_of_specified_fund_from_securities_referred_to_in_clause_a_of_sub_section_1_of_section_115_ad
94B	winning_from_lotteries_crossword_puzzles_card_games_and_other_games_of_any_sort
4BP	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
9BA	winnings_from_online_games
4AP	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
4BB	winning_from_horse_races
4NC	cash_withdrawal_by_co_operative_societies
9FT	cash_withdrawal_by_co_operative_societies_being_non_filers

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

Salary

Code	nature_of_payment (to be passed as below)
92A	payout_to_government_employees
92B	payout_to_employees
92C	payout_to_union_government_employees
94P	deduction_for_specified_senior_citizens

Reason For Lower Deduction

Form 24Q

Code	reason_for_lower_deduction (to be passed as below)
A	lower_deduction_on_account_of_certificate_u_s_197
B	no_deduction_on_account_of_certificate_u_s_197
C	deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan

Form 26Q

Code	reason_for_lower_deduction (to be passed as below)
A	lower_deduction_no_deduction_on_account_of_certificate_u_s_197
B	no_deduction_on_account_of_certificate_u_s_197_a
C	deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan
T	in_case_of_transporter_transaction_and_valid_pan_is_provided
S	software_acquired_u_s_194_j
Y	transaction_where_tax_not_been_deducted_as_amount_paid_to_vendor_party_has_not_exceeded_the_threshold_limit
Z	no_deduction_on_account_of_payment_u_s_197_a_1_f
R	no_deduction_upto_rs_50_000_in_respect_of_interest_income_from_deposits_held_by_senior_citizen_u_s_80_ttb_for_section_194_a
N	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_194_n
D	no_deduction_or_lower_deduction_on_account_of_payment_made_to_a_person_or_class_of_person_on_account_of_notification_issued_under_sub_section_5_for_section_194_a
O	no_deduction_as_per_the_provisions_of_sub_section_2_a_of_section_194_lba
M	no_deduction_or_lower_deduction_on_account_of_notification_issued_under_second_provision_to_section_194_n
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
E	no_deduction_on_account_of_payment_being_made_to_a_person_referred_to_in_board_circular_no_11_of_2002_dated_22nd_november_2002
E	no_deduction_on_account_of_payment_being_made_to_a_person_referred_to_in_board_circular_no_18_of_2017_dated_28th_may_2017
P	in_case_of_no_deduction_is_on_account_of_payment_of_dividend_made_to_a_business_trust_as_per_section_194
Q	in_case_of_no_deduction_in_view_of_payment_made_to_an_entity_referred_to_in_clause_x_of_sub_section_3_of_section_194_a
U	deduction_is_on_higher_rate_in_view_of_section_206_ab_for_non_filing_of_return_of_income

Form 27Q

Code	reason_for_lower_deduction (to be passed as below)
A	lower_deduction_no_deduction_on_account_of_certificate_u_s_197
B	no_deduction_on_account_of_certificate_u_s_197_a
C	deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan
S	software_acquired_u_s_195
N	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_194_n
O	no_deduction_is_as_per_the_provisions_of_sub_section_2_a_of_section_194_lba
M	no_deduction_or_lower_deduction_is_on_account_of_notification_issued_under_second_provison_to_section_194_n
G	no_deduction_in_view_of_clause_a_or_clause_b_of_sub_section_1_d_of_section_197_a
I	no_deduction_in_view_of_sub_section_2_of_section_196_d_in_respect_of_income_of_the_nature_of_capital_gains_on_transfer_of_securities_referred_to_in_section_115_ad_paid_or_payable_to_a_foreign_institutional_investor
H	no_deduction_in_view_of_proviso_to_sub_section_1_a_of_section_196_d_in_respect_of_an_income_paid_to_a_specified_fund_which_is_exempt_under_clause_4_d_of_section_10
J	deduction_of_tax_at_a_higher_rate_in_view_of_section_206_ab_for_non_filing_of_return_of_income_by_the_non_resident_having_a_permanent_establishment_in_india
Y	transaction_where_tax_not_been_deducted_as_amount_paid_to_vendor_party_has_not_exceeded_the_threshold_limit
P	lower_or_no_deduction_due_to_notification_issued_under_sub_section_1_f_of_section_197_a

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	nocollection_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 24Q

Code	minor_head (to be passed as below)
200	tds_payable
400	tds_regular_assessment_raised_by_it_dept

Form 26Q

Code	minor_head (to be passed as below)
100	advance_tax
200	tds_payable
400	tds_regular_assessment_raised_by_it_dept

Form 27Q

Code	minor_head (to be passed as below)
100	advance_tax
200	tds_payable
400	tds_regular_assessment_raised_by_it_dept

Form 27EQ

Code	minor_head (to be passed as below)
200	tcs_payable
400	tcs_regular_assessment_raised_by_it_dept

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)
16	dividend
21	fees_for_technical_services_or_included_services
27	interest_payment
28	investment_income
31	other_long_term_capital_gains
66	long_term_capital_gain_u_s_115_e_in_case_of_nri_citizen
67	long_term_capital_gain_u_s_112_1_c_iii
68	long_term_capital_gain_u_s_112
69	long_term_capital_gain_u_s_112_a
49	royalty
52	short_term_capital_gains
70	short_term_capital_gains_u_s_111_a
71	long_term_capital_gains_arising_from_transfer_of_units_referred_to_in_section_115_ab
72	long_term_capital_gains_arising_from_transfer_of_such_bond_or_global_depository_receipts_referred_to_in_section_115_ac
99	other_income_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 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