UNIVERSAL KNOWLEDGE HUB
NOTIFICATION NO. 11 DT . 19/02/2013
NEW SECTIONS APPLICABLE FROM 1 JUNE 2013
SEC 194 IA Payment/credit of consideration to a resident transferor for transfer of any immovable property (other than rural agricultural land
SEC 194LD Interest on a rupee denominated bond of an Indian company or Government security
OLD SECTIONS
TDS PAYMENT CODES
TCS COLLECTION CODES
Section Nature of collection Collection Code
206C Collection at source from alcoholic liquor for human consumption 6 CA
206C Collection at source from timber obtained under forest lease 6 CB
206C Collection at source from timber obtained by any mode other than a forest lease 6 CC
206C Collection at source from any other forest produce (not being tendu leaves) 6 CD
206C Collection at source from scrap 6 CE
206C Collection at source from contractors or licensee or lease relating to parking lots 6 CF
206C Collection at source from contractors or licensee or lease relating to toll plaza 6 CG
206C Collection at source from contractors or licensee or lease relating to mine or quarry 6 CH
206C Collection at source from tendu leaves 6 CI
206C Collection at source on sale of minerals, being coal or lignite or irone ore 6 C J
206C Collection at source on cash sale of bullion and jewellery 6 C K
NOTIFICATION NO. 11 DT . 19/02/2013
NEW SECTIONS APPLICABLE FROM 1 JUNE 2013
SEC 194 IA Payment/credit of consideration to a resident transferor for transfer of any immovable property (other than rural agricultural land
SEC 194LD Interest on a rupee denominated bond of an Indian company or Government security
OLD SECTIONS
TDS PAYMENT CODES
Section | Nature of Payment | PAYMENT CODE |
192 | Payment to Government employees other than Union Government employees | 92A |
192 | Payment to employees other than Government employees | 92B |
192 | Payment to Union Government employees | 92C |
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 |
194EE | Payments in respect of deposits under National Savings Schemes | 4EE |
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 | 194I (a) Rent | 4IA |
194I | 194I (b) Rent | 4IB |
194J | Fees for Professional or Technical Services / Royalty (Including Sec 194J (1)(ba) (Any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company Note - no threshold limit of 30000 under this sub section ) |
94J |
194LA | Payment of Compensation on acquisition of certain immovable property | 4LA |
194E | Payments to non-resident Sportsmen/Sport Associations | 94E |
194LB | Income by way of interest from infrastructure debt fund (non resident) | 4LB |
194LC | Income by way of interest from Indian company | 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/shares of Indian Co payable to Non-Resident | 96C |
196D | Income of foreign institutional investors from securities | 96D |
TCS COLLECTION CODES
206C Collection at source from alcoholic liquor for human consumption 6 CA
206C Collection at source from timber obtained under forest lease 6 CB
206C Collection at source from timber obtained by any mode other than a forest lease 6 CC
206C Collection at source from any other forest produce (not being tendu leaves) 6 CD
206C Collection at source from scrap 6 CE
206C Collection at source from contractors or licensee or lease relating to parking lots 6 CF
206C Collection at source from contractors or licensee or lease relating to toll plaza 6 CG
206C Collection at source from contractors or licensee or lease relating to mine or quarry 6 CH
206C Collection at source from tendu leaves 6 CI
206C Collection at source on sale of minerals, being coal or lignite or irone ore 6 C J
206C Collection at source on cash sale of bullion and jewellery 6 C K