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Section
Form 24Q
| Code | section (to be passed as below) |
|---|---|
| 92A | 192 - Payment to Government Employees other than Union Government Employees |
| 92B | 192 - Payment to Employees other than Government Employees |
| 94P | 194P - Deduction of tax in case of specified senior citizens |
| 92C | 192 - Payments made to Union Government Employees |
Form 26Q
| Code | section (to be passed as below) |
|---|---|
| 2AA | 192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee |
| 193 | 193 - Interest on Securities |
| 194 | 194 - Dividend |
| 94A | 194A - Other interest |
| 94B | 194B - Winnings from Lotteries, Puzzle, etc |
| 9BA | 194BA - Winnings from online games |
| 4AP | 194BA-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 |
| 4BB | 194BB - Winnings from Horse Race |
| 4BP | 194B-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 |
| 94C | 194C - Contracts |
| 94D | 194D - Insurance |
| 4DA | 194DA - Payment in respect of life insurance policy |
| 4EE | 194EE - NSS Deposit |
| 94F | 194F - UTI |
| 94G | 194G - Commission on Sale of Lottery tickets |
| 94H | 194H - Commission or Brokerage |
| 4IA | 194I(a) - Rent on Plant and Machinery |
| 4IB | 194I(b) - Rent on Land & Building |
| 9IA | 194IA - TDS on sale of property |
| 4IC | 194IC - Payment under specified agreement |
| 4JA | 194J(a) - Fees for technical services, royalty for sale, distribution or exhibition of cinematographic films and call centre |
| 4JB | 194J(b) - Fee for professional service or royalty |
| 94K | 194K - Income from mutual fund units |
| 94L | 194LA - Acquisition of certain immovable properties |
| 4BA | 194LBA - Certain incomes from Units of Business Trust |
| BA1 | 194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holder |
| BA2 | 194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holder |
| LBB | 194LBB - Investment fund paying an income to a unit holder |
| LBC | 194LBC - Income in respect of investment in securitization trust |
| 94N | 194N - Payment of certain amount in cash |
| 4NC | 194NC- Payment of certain amounts in cash to co-operative societies |
| 4NF | 194NF - Payment of certain amounts in cash to non-filers |
| 9FT | 194N-FT - Payment of certain amount in cash to non-filers being co-operative societies |
| 94O | 194O - TDS on E-commerce transactions |
| 94P | 194P - Deduction of tax in case of specified senior citizens |
| 94Q | 194Q - Payment of certain sums for purchase of goods |
| 94R | 194R - Benefits or perquisites of business or profession |
| 4RP | 194RP - 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 |
| 94S | 194S - Payment of consideration for transfer of virtual digital asset by persons other than specified persons |
| 4SP | 194SP - 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
| Code | section (to be passed as below) |
|---|---|
| 2AA | 192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee |
| 94B | 194B - Winnings from Lotteries, Puzzle, etc |
| 9BA | 194BA - Winnings from online games |
| 4BB | 194BB - Winnings from Horse Race |
| 4BP | 194B-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 |
| 94E | 194E - Payments to non-resident Sportsmen/Sport Associations |
| 4LB | 194LB - Income by way of interest from Infrastructure Debt fund |
| 4BA | 194LBA - Certain incomes from Units of Business Trust |
| BA1 | 194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holder |
| BA2 | 194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holder |
| BA3 | 194LBA(c) - Income referred to in section 10 (23FCA) from units of a business trust |
| LBB | 194LBB - Investment fund paying an income to a unit holder |
| LBC | 194LBC - Income in respect of investment in securitization trust |
| 4LC | 194LC - Income by way of interest from Indian company engaged in certain Business |
| LC1 | 194LC(2) (i) & (ia) - Income by way of interest from Indian company engaged in certain Business before 01.07.2023 |
| LC2 | 194LC(2) (ib) - Income by way of interest from bonds |
| LC3 | 194LC(2) (ic) - Income by way of interest from Indian company engaged in certain Business after 01.07.2023 |
| 4LD | 194LD - Income by way of interest on certain bonds and Government Securities |
| 94N | 194N - Payment of certain amount in cash |
| 4NC | 194NC- Payment of certain amounts in cash to co-operative societies |
| 4NF | 194NF - Payment of certain amounts in cash to non-filers |
| 9FT | 194N-FT - Payment of certain amount in cash to non-filers being co-operative societies |
| 195 | 195 - Other sums payable to Non-Residents |
| 96A | 196A - Income in respect of Units of Non-Residents |
| 96B | 196B - Payments in respect of Units to an Offshore Fund |
| 96C | 196C - Income from Foreign Currency Bonds or Shares of Indian Company Payable to Non-Resident |
| 96D | 196D - Income of Foreign institutional investors from securities |
| 6DA | 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) |
Reason for non-deduction / lower deduction/ higher deduction/Threshold
Form 24Q
| 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 197A |
| 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 197A |
| 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 194J |
| 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 197A (1F) |
| S | Software acquired u/s 195 |
| R | No Deduction upto Rs. 50,000 in respect of interest income from deposits held by Senior Citizen u/s 80TTB for section 194A |
| 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 194N |
| D | No 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 |
| O | No deduction as per the provisions of sub-section (2A) of section 194LBA |
| M | No deduction or lower deduction on account of notification issued under second provision to section 194N |
| 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 |
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 197A |
| C | Deduction of Tax at higher rate due to Non availability of PAN |
| 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 197A (1F) |
| 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 194N |
| O | No deduction as per the provisions of sub-section (2A) of section 194LBA |
| M | No deduction or lower deduction on account of notification issued under second provision to section 194N |
| G | No deduction is in view of clause (a) or clause (b) of sub-section (1D) of section 197A |
| I | 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 |
| H | 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. |
| J | 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) |
Minor Head
Form 24Q
| Code | minor_head (to be passed as below) | Applicable |
|---|---|---|
| 200 | (200) TDS Payable by Tax Payer | Form 24Q, Form 26Q & Form 27Q |
| 400 | (400) TDS Regular Assessment (Raised by I.T. Dept.) | Form 24Q, Form 26Q & Form 27Q |
Form 26Q
| Code | minor_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
| Code | minor_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) |
Nature of Remittances
| Code | nature_of_remittance (to be passed as below) |
|---|---|
| 16 | Dividend |
| 21 | Fees for Technical Services/Included Services |
| 27 | Interest Payment |
| 28 | Investment Income |
| 31 | Long-Term Capital Gains (Others) |
| 49 | Royalty |
| 52 | Short Term Capital Gains |
| 66 | Long Term Capital Gain u/s 115E 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 112A |
| 70 | Short Term Capital Gains u/s 111A |
| 99 | Other Income/ Other (Not in the Nature of Income) |