Annexure

Annexure 1, State Name and Codes

State Name

State Code

ANDAMAN AND NICOBAR ISLANDS

1

ANDHRA PRADESH

2

ARUNACHAL PRADESH

3

ASSAM

4

BIHAR

5

CHANDIGARH

6

DADRA & NAGAR HAVELI AND DAMAN & DIU

7

DELHI

9

GOA

10

GUJARAT

11

HARYANA

12

HIMACHAL PRADESH

13

JAMMU & KASHMIR

14

KARNATAKA

15

KERALA

16

LAKSHWADEEP

17

MADHYA PRADESH

18

MAHARASHTRA

19

MANIPUR

20

MEGHALAYA

21

MIZORAM

22

NAGALAND

23

ODISHA

24

PONDICHERRY

25

PUNJAB

26

RAJASTHAN

27

SIKKIM

28

TAMILNADU

29

TRIPURA

30

UTTAR PRADESH

31

WEST BENGAL

32

CHHATISHGARH

33

UTTARAKHAND

34

JHARKHAND

35

TELANGANA

36

LADAKH

37

OTHERS

99

Annexure 2, Reason for lower deduction

Particulars

Code

Lower Deduction/No Deduction on account of Certificate u/s 197

A

No Deduction on account of Certificate u/s 197A

B

Deduction of Tax at higher rate due to Non availability of PAN

C

In case of Transporter transaction and valid PAN is provided

T

Software acquired u/s 194J

S

Transaction where Tax not been deducted as amount paid to vendor/party has not exceeded the thrashold limit

Y

No Deduction on account of payment u/s 197A (1F)

Z

Software acquired u/s 195

S

No Deduction upto Rs. 50,000 in respect of interest income from deposits held by Senior Citizen u/s 80TTB for section 194A

R

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

N

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

D

No deduction as per the provisions of sub-section (2A) of section 194LBA

O

No deduction or lower deduction on account of notification issued under second provision to section 194N

M

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

E

Annexure 3, Tax Deducted at Source Section

Sections

Code

Applicability

193 - Interest on Securities

193

Form 26Q

194 - Dividend

194

Form 26Q

194A - Other interest

94A

Form 26Q

194B - Lotteries / Puzzle / Game

94B

Form 26Q

194BB - Winnings from Horse Race

4BB

Form 26Q

194C - Contracts

94C

Form 26Q

194D - Insurance

94D

Form 26Q

194EE - NSS Deposit

4EE

Form 26Q

194F - UTI

94F

Form 26Q

194G - Commission on Sale of Lottery tickets

94G

Form 26Q

194H - Commission or Brokerage

94H

Form 26Q

194I (a) - Rent on Plant and Machinery

4IA

Form 26Q

194I (b) - Rent on Land & Building

4IB

Form 26Q

194J - Fees for Professional or Technical services

94J

Form 26Q

194LA - Acquisition of certain immovable properties

94L

Form 26Q

194LBA - Certain incomes from Units of Business Trust

4BA

Form 26Q & 27Q

194DA - Payment in respect of life insurance policy

4DA

Form 26Q

192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee

2AA

Form 26Q & 27Q

194LBB - Investment fund paying an income to a unit holder

LBB

Form 26Q & 27Q

194IA - TDS on sale of property

9IA

Form 26Q

194LBC - Income in respect of investment in securitization trust

LBC

Form 26Q & 27Q

194IC - Payment under specified agreement

4IC

Form 26Q

194N - Payment of certain amount in cash

94N

Form 26Q & 27Q

194K - Income from mutual fund units

94K

Form 26Q

194J (a) - Fees for technical services, royalty for sale, distribution or exhibition of cinematographic films and call centre

4JA

Form 26Q

194J (b) - Fee for professional service or royalty

4JB

Form 26Q

194LBA (a) - Certain income in the form of interest from units of a business trust to a residential unit holder

BA1

Form 26Q & 27Q

194LBA (b) - Certain income in the form of dividend from units of a business trust to a resident unit holder

BA2

Form 26Q & 27Q

194NF - Payment of certain amounts in cash to non-filers

4NF

Form 26Q & 27Q

194O - TDS on E-commerce transactions

94O

Form 26Q

192 - Payment to Government Employees other than Union Government Employees

92A

Form 24Q (Q4)

192 - Payment to Employees other than Government Employees

92B

Form 24Q (Q4)

192 - Payments made to Union Government Employees

92C

Form 24Q (Q4)

Lower deduction on account of certificate under section 197

A

Form 24Q (Q1-3)

No deduction on account of certificate under section 197

B

Form 24Q (Q1-3)

Deduction of tax at higher rate due to non-availability of PAN

‚Äč

(Note: TDS deducted should not be less than 20% of amount paid/credited in this case. Allowed only if deductee PAN is invalid i.e. "PANAPPLIED", "PANINVALID" or "PANNOTAVBL")

C

Form 24Q (Q1-3)

194E - Payments to non-resident Sportsmen/Sport Associations

94E

Form 27Q

195 - Other sums payable to Non-Residents

195

Form 27Q

196A - Income in respect of Units of Non-Residents

96A

Form 27Q

196B - Payments in respect of Units to an Offshore Fund

96B

Form 27Q

196C - Income from Foreign Currency Bonds or Shares of Indian Company Payable to Non-Resident

96C

Form 27Q

196D - Income of Foreign institutional investors from securities

96D

Form 27Q

194LB - Income by way of interest from Infrastructure Debt fund

4LB

Form 27Q

194LC - Income by way of interest from Indian company engaged in certain Business

4LC

Form 27Q

194LD - Income by way of interest on certain bonds and Government Securities

4LD

Form 27Q

194LBA (c) - Income referred to in section 10 (23FCA) from units of a business trust

BA3

Form 27Q

Annexure 4, Nature of Remmitance (Only for FORM 27Q)

Nature of Remmitance

Code

Dividend

16

Fees For Technical Services/ Fees For Included Services

21

Interest Payment

27

Investment Income

28

Long Term Capital Gains

31

Royalty

49

Short Term Capital Gains

52

Other Income

99

Annexure 5, Country

To be added soon.