Section Codes for TDS Return Income Tax Form 140 Income Tax Rules 2026
Section Codes for TDS Return Income Tax Form 140 Income Tax Rules 2026
Before filing TDS return check Rules for TDS Challan
- This challan is applicable for Tax Year 2026-27 onwards; for earlier years ( upto AY 2026-27), use earlier version of Challan No. 281.
- Select the appropriate deductee type (Corporate or Non-Corporate); separate challans are required for each type Please use separate challan for each deductee type.
- Select the correct status of the deductees (Resident or Non-Resident). Separate challans must be prepared based on the deductees’ status Please use separate challan for Resident and Non-resident deductees .
- Multiple section codes can be selected for the chosen deductee type in a single challan, subject to a maximum of 20 codes. If more than 20 codes are required, an additional challan must be filed.
- Verify the deductee’s PAN status using the “Verify PAN Status” option available under Quick Links on the e-Filing portal. If the PAN is inoperative, higher TCS/TDS rates will apply as per section 397(2).
Section Codes for TDS Return Income Tax Form 140 Income Tax Rules 2026 :-
| Section | Nature of Payment | Payer | Section Code |
| 392(7) | Any payment of accumulated balance due to an employee | 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(1) [Table: Sl. No. 1 (i)] | Commission or brokerage – insurance | Any person | 1005 |
| 393(1) [Table: Sl. No. 1 (ii)] | Commission or brokerage – others | specified person | 1006 |
| 393(1) [Table: Sl. No. 2 (ii).D(a)] | Rent on machinery etc.- specified person | Specified person | 1008 |
| 393(1) [Table: Sl. No. 2 (ii).D(b)] | Rent other than machinery etc.- specified person | Specified person | 1009 |
| 393(1) [Table: Sl. No. 3(ii)] | Payment on any consideration, not being consideration in kind, under the agreement referred to in section 67(14) | Any person | 1011 |
| 393(1) [Table: Sl. No. 3 (iii)] | Payment of compensation on acquisition of certain immovable property | Any person | 1012 |
| 393(1) [Table: Sl. No. 4 (i)] | Income payable to a resident assessee in respect of Units of a specified Mutual Fund specified under Schedule VII [Table: Sl. No. 20 or 21] or units from the Administrator of the specified undertaking or units from specified company | Any person | 1013 |
| 393(1) [Table: Sl. No. 4 (ii)] | Certain income in the form of interest from units of a business trust to a resident unit holder | Any Business Trust | 1014 |
| 393(1) [Table: Sl. No. 4 (ii)] | Certain income in the form of dividend from units of a business trust to a resident unit holder | Any Business Trust | 1015 |
| 393(1) [Table: Sl. No. 4 (ii)] | Certain income in the form of Renting from units of a business trust being a real estate investment trust to a resident unit holder | Any Business Trust | 1016 |
| 393(1) [Table: Sl. No. 4 (iii)] | 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, payable to its unitholder. | Any Investment fund specified in section 224 | 1017 |
| 393(1) [Table: Sl. No. 4 (iv)] | Any income, in respect of an investment in a securitisation trust specified in section 221 to an investor. | Any securitisation trust specified in section 221 | 1018 |
| 393(1) [Table: Sl. No. 5 (i)] | Any income by way of Interest on securities | Any person | 1019 |
| 393(1) [Table: Sl. No. 5 (ii).D(a)] | Any income by way of interest other than interest on securities, in case of deductee/payee is a senior citizen | (a) A banking company; or (b) a cooperative society carrying on the business of banking; or (c) a post office for a deposit made under a scheme notified by the Central Government | 1020 |
| 393(1) [Table: Sl. No. 5 (ii).D(b)] | Any income by way of interest other than interest on securities, in case of deductee/payee is other than senior citizen | (a) A banking company; or (b) a cooperative society carrying on the business of banking; or (c) a post office for a deposit made under a scheme notified by the Central Government | 1021 |
| 393(1) [Table: Sl. No. 5 (iii)] | Any income being interest other than interest on securities | Specified person [other than person in Sl. No. 5(ii).C] | 1022 |
| 393(1) [Table: Sl. No. 6 (i).D(a)] | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is individual or Hindu undivided family | Any designate | 1023 |
| 393(1) [Table: Sl. No. 6 (i).D(b)] | Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person – if contractor is a person other than individual or Hindu undivided family | Any designate | 1024 |
| 393(1) [Table: Sl. No. 6 (iii).D(a)] | Any sum by way of–– (a) fees for technical services (not being a professional services); or (b) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or (c) payee, engaged only in the business of operation of call centre | Specified person | 1026 |
| 393(1) [Table: Sl. No. 6 (iii).D(b)] | Any sum by way of–– (a) fees for professional services; or (b) any sum referred to in section 26(2)(h) | Specified person | 1027 |
| 393(1) [Table: Sl. No. 6 (iii).D(b)] | Any sum by way of remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company | Specified person | 1028 |
| 393(1) [Table: Sl. No. 7] | Any dividends (including on preference shares) declared. | Any domestic company | 1029 |
| 393(1) [Table: Sl. No. 8 (i)] | Any sum under a life insurance policy, including the sum allocated as bonus on such policy, other than the amount not includible in the total income under Schedule II [Table: Sl. No. 2] | Any person | 1030 |
| 393(1) [Table: Sl. No. 8 (ii)] | Any sum for purchase of any goods | Any person, being a buyer | 1031 |
| 393(1) [Table: Sl. No. 8 (iv)] | Any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession of any resident | Any specified person | 1033 |
| 393(1) [Table: Sl. No. 8 (iv) Note 6] | Any benefit or perquisite, whether in cash or in kind or partly in cash and partly in kind, whether convertible into money or not, arising from business or the exercise of a profession of any resident | Any specified person | 1034 |
| 393(1) [Table: Sl. No. 8 (v)] | Sale of goods or provision of services by an ecommerce participant, facilitated by an ecommerce operator through its digital or electronic facility or platform. – any e commerce operator | Any e-commerce operator | 1035 |
| 393(1) [Table: Sl. No. 8 (vi)] | Any sum by way of consideration for transfer of a virtual digital asset by other than Individual or Hindu Undivided Family. | Any person | 1037 |
| 393(1) [Table: Sl. No. 8 (vi) Note 6] | Any sum by way of consideration, whether in cash or in kind or partly in cash and partly in kind, for transfer of a virtual digital asset. | Any person | 1038 |
| 393(3) [Table: Sl. No. 1] | 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 | 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 person | 1059 |
| 393(3) [Table: Sl. No. 2] | Any income by way of winnings from online game. | 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 cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released | Any person | 1061 |
| 393(3) [Table: Sl. No. 3] | Any income by way of winnings from any horse race. | Any person, being a bookmaker or a person to whom a license has been granted by the Government under any law for the time being in force for horse racing in any race course or for arranging for wagering or betting in any race course | 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 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 co-operative society | 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 | 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 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 person, being a firm | 1067 |
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Your Query solved
TDS Section codes for TDS return form 140,
Section Code 1004,
Section Code 1005,
Section Code 1006,
Section Code 1008,
Section Code 1009,
Section Code 1011,
Section Code 1012,
Section Code 1013,
Section Code 1014,
Section Code 1015,
Section Code 1016,
Section Code 1017,
Section Code 1018,
Section Code 1019,
Section Code 1020,
Section Code 1021
Section Code 1022,
Section Code 1023,
Section Code 1024,
Section Code 1026,
Section Code 1027,
Section Code 1028
Section Code 1029
Section Code 1030,
Section Code 1031,
Section Code 1033,
Section Code 1034,
Section Code 1037,
Section Code 1038,
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,
Section Codes for TDS Return
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