It’s mandatory to enter section codes in the field “section under which payment made” while preparing TDS return 24Q and 26Q. Therefore, for your ready reference here are all the section codes given to use while preparing your TDS return.
| Section | Nature of Payment | Section Code |
| 192A | Payment of accumulated balance due to an employee | 192A |
| 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 repurchase of Units by Mutual Funds or UTIs | 94F |
| 194G | Commission, prize etc., on sale of lottery tickets | 94G |
| 194H | Commission or Brokerage | 94H |
| 194-I(a) | Rent | 4-IA |
| 194-I (b) | Rent | 4-IB |
| 194J(a) | Fees for Technical Services (not being professional service), royalty for sale, distribution or exhibition of cinematographic films and call center (@2%) | 94J-A |
| 194J(b) | Fee for professional service or royalty etc (@10%) | 94J-B |
| 194K | Income in respect of units | 94K |
| 194LA | Payment of Compensation on acquisition of certain immovable property | 4LA |
| 194LBA(a) | Certain income in the form of interest from units of a business trust to a resident unit holder | 4BA1 |
| 194LBA(b) | Certain income in the form of dividend from units of a business trust to a resident unit holder | 4BA2 |
| 194LB | Income in respect of units of investment fund | LBB |
| 194LBC | Income in respect of investment in securitization trust | LBC |
| 194N | Payment of certain amounts in cash | 94N |
| 194N First Proviso | Payment of certain amounts in cash to non-filers | 94N-F |
| 194-O | Payment of certain sums by e-commerce operator to e-commerce participant | 94O |
| 194Q | Payment of certain sums for purchase of goods | 94Q] |
