TDS/TCS by company or non company deductee challan

TDS/TCS by company or non company deductee challan

1. Please note that quoting false TAN may attract a penalty of Rs. 10,000/- as per section 272BB of I.T. Act, 1961.
2. Use a Separate Challan for each Nature(Type) of Payment. The relevant codes are:
Section    Nature of Payment                                                                                    Code
192 Payment to Govt. Employees other than Union Government Employees                                           92A
192 Payment of Employees other than Govt. Employee                                                             92B
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
194E Payments to non-resident Sportsmen/Sport Associations                                                     94E
194EE Payments in respect of Deposits under National Savings Schemes                                           9EF
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 Rent                                                                                                      94I
194J Fees for Professional or Technical Services                                                               94J
194K Income payable to a resident assessee in respect of Units of a specified Mutual Fund or of the units of the UTI 94K
194LA Payment of Compensation on acquisition of certain immovable property                                     4LA
194LB Income by way of Interest from Infrastructure Debt fund                                                  4LB
194LC Income by way of interest from Indian company engaged in certain business.                               4LC
195 Other sums payable to a non-resident                                                                      195
196A Income in respect of units of Non-Residents                                                              96A
196B Payments in respect of Units to an Offshore Fund                                                         96B
196C Income from foreign Currency Bonds or shares of Indian Company payable to Non-Resident                   96C
196D Income of foreign institutional investors from securities                                                96D
206C Collection at source from Alcoholic Liquor for Human Consumption                                         9CA
206C Collection at source from timber obtained under Forest Lease                                             6CB
206C Collection at source from Timber obtained by any Mode other than a Forest Lease                          6CC
206C Collection at source from any other Forest Produce (not being Tendu Leaves)                              6CD
206C Collection at source from Scrap                                                                          6CE
206C Collection at source from contractors or licensee or lease relating to Parking lots                      6CF
206C Collection at source from contractors or licensee or lease relating to toll plaza                        6CG
206C Collection at source from contractors or licensee or lease relating to mine or quarry                    6CH
206C Collection at source from tendu leaves                                                                   6CI
206C Collection at source from on sale of certain Minerals                                                    6CJ
206C Collection at source on cash case of Bullion and Jewellery                                               6CK