SECTION CODES OF NON DEDUCTION

For Non-Deduction File-F.Y 2016-17 Onwards

Section under which tax was deductible Form Type
192 24Q & 26Q
193 24Q & 26Q
194 24Q & 26Q
194BB 24Q & 26Q
194EE 24Q & 26Q
194LA 24Q & 26Q
194A 24Q & 26Q
194B 24Q & 26Q
194C 24Q & 26Q
194D 24Q & 26Q
194F 24Q & 26Q
194G 24Q & 26Q
194H 24Q & 26Q
194J 24Q & 26Q
196B 24Q & 26Q
196D 24Q & 26Q
192A 24Q & 26Q
194DA 24Q & 26Q
194LBA 24Q & 26Q
194I 24Q & 26Q
194IA 24Q & 26Q
194IB 24Q & 26Q
194LD 24Q & 26Q
196 24Q & 26Q
194LBB 24Q & 26Q
9IA 24Q & 26Q
194LBC 24Q & 26Q

Non Deduction Transaction under Section Form Type Remarks
201(1) 24Q & 26Q If Non deduction is only for 201(1) then please quote this
40(a)(ia) 24Q & 26Q If Non deduction is only for 40(a)(ia) then please quote this
201(1) and 40(a)(ia) 24Q & 26Q If Non deduction is for both 201(1) and 40(a)(ia) then please quote this

Notes :-

1. Please use above section codes for the columns of non deduction file to ignore the rejections

2. Single section code is applicable for single transaction.

For Non-Collection file-F.Y 2016-17 Onwards

Section under which tax was collectible Form Type
206CA 27EQ
206CB 27EQ
206CC 27EQ
206CD 27EQ
206CE 27EQ
206CF 27EQ
206CG 27EQ
206CH 27EQ
206CI 27EQ
206CJ 27EQ
206CK 27EQ
206CL 27EQ
206CM 27EQ
206CN 27EQ

Notes :-

  1. Please use above section codes for the columns of non collection file to ignore the rejections
  2. Single section code is applicable for single transaction.

Sample Transactions for Non Deduction

PAN of Payee* (e.g., AAAAA1234A)
Date of Payment or credited* (dd-mmm-yyyy, e.g., 12-Dec-1980)
Amount paid or credited* (e.g., 1000.00)
Section under which tax was deductible*
Amount of tax deductible* (e.g., 1000.00)
Short/NonDeduction Amount*(e.g., 1000.00)
Non Deduction Transaction under Section *
AAAAA123AB 12/Nov/2016 10000 192 1000 1000 201(1)
AAAAA123AC 12/Jan/2017 10000 194A 1000 800 40(a)(ia)
AAAAA123AD 12/Dec/2016 10000 194C 1000 1000 201(1) and 40(a)(ia)

Sample Transactions for Non Collection

PAN of Buyer* (e.g., AAAAA1234A)
Date of Receipt or debit* (dd-mmm-yyyy, e.g., 12-Dec-1980)
Amount received or debited* (e.g., 1000.00)
Section under which tax was collectible*
Amount of tax collectible* (e.g., 1000.00)
Short/Non Collection Amount*(e.g., 1000.00)
AAAAA123AB
12/Nov/2016
10000
206CA
1000
1000
AAAAA123AC
12/Jan/2017
10000
206CB
1000
800
AAAAA123AD
12/Dec/2016
10000
206CC 1000 1000

More Under Income Tax

Posted Under

Category : Income Tax (24686)
Type : News (12243)
Tags : tcs (178) TDS (870)

Leave a Reply

Your email address will not be published. Required fields are marked *

Search Posts by Date

June 2017
M T W T F S S
« May    
 1234
567891011
12131415161718
19202122232425
2627282930