TCS Section Code for TCS Return for Income Tax form 143 Income Tax Rules 2026
TCS Section Code for TCS Return for Income Tax form 143 Income Tax Rules 2026
| Section | Nature of Payment | Payer | Section Code |
| 394(1) [Table: Sl. No. 1] | Sale of alcoholic liquor for human consumption. | Seller | 1068 |
| 394(1) [Table: Sl. No. 2] | Sale of tendu leaves | Seller | 1069 |
| 394(1) [Table: Sl. No. 3] | Sale of timber obtained under a forest lease | Seller | 1070 |
| 394(1) [Table: Sl. No. 3] | Sale of timber obtained by any mode other than a forest lease | Seller | 1071 |
| 394(1) [Table: Sl. No. 3] | Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease. | Seller | 1072 |
| 394(1) [Table: Sl. No. 4] | Sale of scrap. | Seller | 1073 |
| 394(1) [Table: Sl. No. 5] | Sale of minerals, being coal or lignite or iron ore. | Seller | 1074 |
| 394(1) [Table: Sl. No. 6.D(a)] | Sale consideration exceeding threshold limit in case of sale of motor vehicle | Seller | 1075 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of wrist watch | Seller | 1076 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of art piece such as antiques, painting, sculpture | Seller | 1077 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of collectibles such as coin, stamp | Seller | 1078 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of yacht, rowing boat, canoe, helicopter | Seller | 1079 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of pair of sunglasses | Seller | 1080 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of bag such as handbag, purse | Seller | 1081 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of pair of shoes | Seller | 1082 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of sportswear and equipment such as golf kit, ski-wear | Seller | 1083 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of home theatre system | Seller | 1084 |
| 394(1) [Table: Sl. No. 6.D(b)] | Sale consideration exceeding threshold limit in case of sale of horse for horse racing in race clubs and horse for polo | Seller | 1085 |
| 394(1) [Table: Sl. No. 7.D(a)] | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes of education or medical treatment | Authorised dealer | 1086 |
| 394(1) [Table: Sl. No. 7.D(b)] | Remittance under the Liberalised Remittance Scheme of an amount or aggregate of the amounts exceeding threshold limit for purposes other than education or medical treatment | Authorised dealer | 1087 |
| 394(1) [Table: Sl. No. 8.D(a)] | Sale of ―overseas tour programme package‖ including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts up to threshold limit | Seller | 1088 |
| 394(1) [Table: Sl. No. 8.D(b)] | ale of ―overseas tour programme package‖ including expenses for travel or hotel stay or boarding or lodging or any such similar or related expenditure with amount or aggregate of amounts above threshold limit. | Seller | 1089 |
| 394(1) [Table: Sl. No. 9] | Use of parking lot for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | Seller | 1090 |
| 394(1) [Table: Sl. No. 9] |
Use of toll plaza for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | Seller | 1091 |
| 394(1) [Table: Sl. No. 9] | Use of mine or quarry for the purpose of business, excluding mining and quarrying of mineral oil (including petroleum and natural gas). | Seller | 1092 |
Related post
Section 394 Income Tax Act 2025 Collection of tax at source.
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Section code for TCS Return ,
Section code for Income tax Form 143,
Section code 1068,
Section code 1069,
Section code 1070,
Section code 1071,
Section code 1072,
Section code 1073,
Section code 1074,
Section code 1075,
Section code 1076,
Section code 1077,
Section code 1078,
Section code 1079,
Section code 1080,
Section code 1081,
Section code 1082,
Section code 1083,
Section code 1084,
Section code 1085,
Section code 1086,
Section code 1087,
Section code 1088,
Section code 1089,
Section code 1090,
Section code 1091,
Section code 1092,
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