Section Code for TDS return of NRI Form 144 Income Tax Rules

Last Updated on: April 25, 2026

Section Code for TDS return of NRI Form 144 Income Tax Rules 2026

Section Code for TDS return of NRI (Non Resident Indian) as per Form 144 of Income Tax Rules 2026

Section	Nature of Payment	Payee	Payer	Section code
392(7)	Any payment of accumulated balance due to an employee	Any non-resident	Trustees of the Employees‘ Provident Fund Scheme, 1952 or any person authorized under the scheme to make payment of accumulated balance due to employees	1004
393(2) [Table: Sl. No.1]	Any income referred to in section 211.	(a) A nonresident sportsman (including an athlete) or an entertainer, who is not a citizen of India; or (b) a nonresident sports association or institution	Any person.	1039
393(2) [Table: SI. No.2]	Any income by way of interest payable in respect of monies borrowed in foreign currency from a source outside India,- (a) under a loan agreement or issue of long term infrastructure bond on or after the 1st July, 2012 but before the 1st July, 2023; or (b) by way of issue of any long-term bond on or after the 1st October, 2014 but before the 1st July, 2023, which is approved by the Central Government in this behalf.	Any nonresident (not being a company) or a foreign company.	Any Indian company or a business trust	1040
393(2) [Table: Sl. No.3]	Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of rupee denominated bond before the 1st July, 2023.	Any nonresident (not being a company) or a foreign company.	Any Indian company or a business trust.	1041
393(2) [Table: Sl. No.4.E(a)]	Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre. – Issued on or after the 1st April, 2020 but before the 1st July, 2023	Any nonresident (not being a company) or a foreign company.	Any Indian company or a business trust.	1042
393(2) [Table: Sl. No.4.E(b)]	Any income by way of interest payable in respect of monies borrowed from a source outside India by way of issue of any long-term bond or rupee denominated bond, which is listed only on a recognised stock exchange located in any International Financial Services Centre – Issued on or after the 1st July, 2023.	Any nonresident (not being a company) or a foreign company	Any Indian company or a business trust.	1043
393(2) [Table: Sl. No.5]	Any income by way of interest.	Any nonresident (not being a company) or a foreign company.	Any infrastructure debt fund referred to in Schedule VII [Table: Sl. No. 46].	1044
393(2) [Table: Sl. No.6.E(a)]	Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(a)]	Any unit holder, being a nonresident (not being a company) or a foreign company	Any business trust	1045
393(2) [Table: Sl. No.6.E(b)]	Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 3.B(b)]	Any unit holder, being a nonresident (not being a company) or a foreign company.	Any business trust	1046
393(2) [Table: Sl. No.7]	Any distributed income referred to in section 223, being of the nature referred to in Schedule V [Table: Sl. No. 4].	Any unit holder, being a nonresident (not being a company) or a foreign company	Any business trust	10447
393(2) [Table: Sl. No.8]	Any income, other than that proportion of income which is exempt under Schedule V [Table: Sl. No. 2], in respect of units of an investment fund specified in section 224.	Any unit holder, being a nonresident (not being a company) or a foreign company	Any investment fund specified in section 224.	1048
393(2) [Table: Sl. No.9]	Any income in respect of an investment in a securitisation trust specified in section 221.	Any investor, being a nonresident (not being a company) or a foreign company	Any securitisation trust specified in section 221.	1049
393(2) [Table: Sl. No.10]	Any income— (a) in respect of units of a Mutual Fund specified under Schedule VII [Table: Sl. No. 20] or [Table: Sl. No. 21]; or (b) from the specified company.	Any nonresident (not being a company) or a foreign company	Any person	1050
393(2) [Table: Sl. No.11]	Any income in respect of units referred to in section 208.	Any Offshore fund.	Any person	1051
393(2) [Table: Sl. No.12]	Any income by way of long-term capital gains arising from the transfer of units referred to in section 208.	Any Offshore fund.	Any person	1052
393(2) [Table: Sl. No.13]	Any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209.	Any nonresident.	Any person	1053
393(2) [Table: Sl. No.14]	Any income by way of long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209.	Any nonresident.	Any person	1054
393(2) [Table: Sl. No.15]	Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1].	Any Foreign Institutional Investor	Any person	1055
393(2) [Table: Sl. No.16]	Any income in respect of securities referred to in section 210(1) [Table: Sl. No. 1].	A specified fund, referred to in Schedule VI [ Note 1(g)].	Any person	1056
393(2) [Table: Sl. No.17]	Any interest (not being interest referred to against serial numbers 2, 3, 4 and 5) or any other sum chargeable under the provisions of this Act, not being income chargeable under the head ―Salaries‖.	Any nonresident (not being a company) or a foreign company.	Any person	1057
393(3) [Table: Sl. No.1]	Any income by way of winnings (other than winnings from serial number 2) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever	Any nonresident	Any person	1058
393(3) [Table: Sl. No. 1 Note 2]	Any income by way of winnings (other than winnings from Sl. No. 2 of the table at section 393(3)) from–– (a) any lottery; or (b) crossword puzzle; or (c) card game and other game of any sort; or (d) gambling or betting of any form or nature whatsoever where consideration, is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released	Any nonresident	Any person	1059
393(3) [Table: Sl. No.2]	Any income by way of winnings from online game.	Any nonresident	Any person	1060
393(3) [Table: Sl. No. 2 Note 2]	Any income by way of winnings from online games, is made in kind or in cash but such part in cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released	Any nonresident	Any person	1061
393(3) [Table: Sl. No.3]	Any income by way of winnings from any horse race.	Any nonresident	Any person	1062
393(3) [Table: Sl. No.4]	Any income, credited or paid to a person, who is or has been stocking, distributing, purchasing or selling lottery tickets, by way of commission, remuneration or prize (by whatever name called) on such tickets.	Any nonresident	Any person	1063
393(3) [Table: Sl. No.5.D(a)]	Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a cooperative society	Any nonresident	Every person, being,— (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (b) a cooperative society engaged in carrying on the business of banking; or (c) a post office	1064
393(3) [Table: Sl. No. 5.D(b)]	Payment of certain amounts in cash by bank/ post office / co-operative society to a deductee being a person other than co-operative society	Any nonresident	Every person, being,— (a) a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); (b) a cooperative society engaged in carrying on the business of banking; or (c) a post office	1065
393(3) [Table: Sl. No.6]	Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (43 of 1961) (as it existed prior to its repeal).	Any nonresident	Any person	1066
393(3) [Table: Sl. No.7]	Any sum in the nature of salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to his account (including capital account).	Any nonresident	Any person, being a firm	1067

Section 208 Income Tax Act 2025 Tax on income from units purchased in foreign currency or capital gains arising from their transfer.

Section 209 Income Tax Act 2025 Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.

Section 210 Income Tax Act 2025 Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.

Section 211 Income Tax Act 2025 Tax on non-resident sportsmen or sports associations.

Section 221 Income Tax Act 2025 Tax on income from securitisation trusts.

Section 223 Income Tax Act 2025 Tax on income of unit holder and business trust.

Section 224 Income Tax Act 2025 Tax on income of investment fund and its unit holders.

Section 392 Income Tax Act 2025 Salary and accumulated balance due to an employee.

Section 393 Income Tax Act 2025 Tax to be deducted at source.

SCHEDULE V Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS

SCHEDULE VI Income Tax Act 2025 INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM

SCHEDULE VII Income Tax Act 2025 PERSONS EXEMPT FROM TAX

Form 144 Income Tax Rules 2026 Quarterly statement of deduction of tax under section 397(3)(b) in respect of payments other than salary made to non-residents for quarter ended…………………………June/September/December/March) ……………. (Tax Year)

Your Queries Solved

Section Code 1004, Section Code 1039, Section Code 1040, Section Code 1041, Section Code 1042, Section Code 1043, Section Code 1044, Section Code 1045, Section Code 1046, Section Code 1047, Section Code 1048, Section Code 1049, Section Code 1050, Section Code 1051, Section Code 1052, Section Code 1053, Section Code 1054, Section Code 1055, Section Code 1056, Section Code 1057, Section Code 1058, Section Code 1059, Section Code 1060, Section Code 1061, Section Code 1062, Section Code 1063, Section Code 1064, Section Code 1065, Section Code 1066, Section Code 1067

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Section Code for TDS return of NRI Form 144 Income Tax Rules 2026

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