While filing income tax TDS Return, you need to mention the correct section code for the relevant income tax section under which you have deducted tax at source. Here is a list of those section codes to be mentioned in TDS return.
Table showing section codes to be used in TDS return
Section | Deducted for | Section code to be used in the TDS return |
192A | Payment of accumulated balance due to an employee made by the trustees of the Recognized Provident Fund (RPF). Applicable for statements pertaining to FY 2015-16 onwards & where the date of payment is on or after 01/06/2015. | 2AA |
193 | Interest on securities | 193 |
194 | Dividend | 194 |
194A | Interest other than interest on securities | 94A |
194B | Winnings from lotteries and crossword puzzles | 94B |
194BB | Winnings from horse race | 4BB |
194C | Payment of contractors and sub-contractors | 94C |
194D | Insurance Commission | 94D |
194DA | Payment in respect of Life Insurance policy | 4DA |
194EE | Payments in respect of deposits under National Savings Schemes | 4EE |
194F | Payments on account of re-purchase of Units by Mutual Funds or UTI | 94F |
194G | Commission, prize etc., on sale of lottery tickets | 94G |
194H | Commission or Brokerage | 94H |
194I (a) | Renting of machinery / plant / equipment | 4IA |
194I (B) | Rent of land or building or furniture or fitting | 4IB |
194IA | TDS on sale of property – Applicable from FY 2013-14 onwards | 9IA |
194IC | Payment under specified agreement – applicable from FY 2017-18 onwards | 4IC |
194J(a) | Fees for Technical Services(not being professional services), royalty for sale, distribution or exhibition of cinematographic films and call center (@2%). Applicable from FY 2020-21 onwards | 4JA |
194J(b) | Fee for professional service or royalty etc. ( @10.) Applicable from FY 2020-21 onwards | 4JB |
194K | Income From Mutual Fund Units. Applicable from FY 2020-21 onwards | 94K |
194LA | Payment of Compensation on acquisition of certain immovable property | 94L |
194LBA | TDS on Income from Units of a Business Trust | 4BA |
194LBB | Income in respect of units of investment fund – Is applicable for statements pertaining to FY 2015-16 onwards & where the date of payment is on or after 01/06/2015 | LBB |
194LBC | Income in respect of investment in securitization trust. Applicable for statements pertaining to FY 2016-17 onwards & where the date of payment is on or after 01/06/2016. | LBC |
194N | Payment of certain amounts in cash – Applicable from FY 2019-20 onwards & where the date of payment is on or after 01/09/2019. | 94N |