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SECTION CODES OF NON DEDUCTION
Page Contents
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 :-
- Please use above section codes for the columns of non collection file to ignore the rejections
- 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 |
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