TDS Nature of Payment as per Income Tax Act 2025
Resident
| Sl.no | Nature of Payment | Section | Payment Code |
| 1 | Payment of Accumulated Balance Due to an Employee | 392(7) | 1004 |
| 2 | Commission or Brokerage – Insurance | 393(1) [Table: Sl. No. 1(i)] | 1005 |
| 3 | Commission or Brokerage – Others | 393(1) [Table: Sl. No. 1(ii)] | 1006 |
| 4 | Rent on Machinery, etc. | 393(1) [Table: Sl. No. 2(ii).D(a)] | 1008 |
| 5 | Rent on Other Than Machinery, etc. | 393(1) [Table: Sl. No. 2(ii).D(b)] | 1009 |
| 6 | Payment on Any Consideration (Other Than Kind) u/s 67(14) | 393(1) [Table: Sl. No. 3(ii)] | 1011 |
| 7 | Payment of Compensation on Acquisition of Certain Immovable Property | 393(1) [Table: Sl. No. 3(iii)] | 1012 |
| 8 | Income from Units of Specified Mutual Fund or Administrator of Undertaking or Company | 393(1) [Table: Sl. No. 4(i)] | 1013 |
| 9 | Income in Form of Interest from Units of Business Trust – Resident | 393(1) [Table: Sl. No. 4(ii)] | 1014 |
| 10 | Income in Form of Dividend from Units of Business Trust – Resident | 393(1) [Table: Sl. No. 4(ii)] | 1015 |
| 11 | Income in Form of Rent from Units of Business Trust – Resident | 393(1) [Table: Sl. No. 4(ii)] | 1016 |
| 12 | Income from Units of Investment Fund u/s 224(Other Than Proportion of Income Exempt as Per Schedule V) [Table: Sl. No. 2]) | 393(1) [Table: Sl. No. 4(iii)] | 1017 |
| 13 | Income from Investment in Securitisation Trust u/s 221 | 393(1) [Table: Sl. No. 4(iv)] | 1018 |
| 14 | Interest on Securities | 393(1) [Table: Sl. No. 5(i)] | 1019 |
| 15 | Interest Other Than Interest on Securities (Senior Citizen) | 393(1) [Table: Sl. No. 5(ii).D(a)] | 1020 |
| 16 | Interest Other Than Interest on Securities (Other Than Senior Citizen) | 393(1) [Table: Sl. No. 5(ii).D(b)] | 1021 |
| 17 | Interest Other Than Interest on Securities | 393(1) [Table: Sl. No. 5(iii)] | 1022 |
| 18 | Payments to Contractors (Individual/HUF) | 393(1) [Table: Sl. No. 6(i).D(a)] | 1023 |
| 19 | Payments to Contractors (Other Than Individual/HUF) | 393(1) [Table: Sl. No. 6(i).D(b)] | 1024 |
| 20 | Fees for Technical Services, Royalty (Cinematographic Films) or Call Centre | 393(1) [Table: Sl. No. 6(iii).D(a)] | 1026 |
| 21 | Fees for Professional Services | 393(1) [Table: Sl. No. 6(iii).D(b)] | 1027 |
| 22 | Payment of Remuneration, Fees, or Commission to Director (Other Than as Specified U/s 392) | 393(1) [Table: Sl. No. 6(iii).D(b)] | 1028 |
| 23 | Any Dividends | 393(1) [Table: Sl. No. 7] | 1029 |
| 24 | Payment Under Life Insurance Policy (Including Bonus & Amount Other Than Total Income Under Schedule II) | 393(1) [Table: Sl. No. 8(i)] | 1030 |
| 25 | Purchase of Any Goods | 393(1) [Table: Sl. No. 8(ii)] | 1031 |
| 26 | Payment to Specified Senior Citizen | 393(1) [Table: Sl. No. 8(iii)] | 1032 |
| 27 | Benefit or Perquisite from Business or Profession | 393(1) [Table: Sl. No. 8(iv)] | 1033 |
| 28 | Perquisite from Business or Profession (Cash or Kind or Both) | 393(1) [Table: Sl. No. 8(iv) Note 6] | 1034 |
| 29 | Payments to Any E-Commerce Participant | 393(1) [Table: Sl. No. 8(v)] | 1035 |
| 30 | Payment Consideration for Transfer of Virtual Digital Asset (Other Than Individual/HUF) | 393(1) [Table: Sl. No. 8(vi)] | 1037 |
| 31 | Payment Consideration for Transfer of Virtual Digital Asset (Cash or Kind or Both) | 393(1) [Table: Sl. No. 8(vi) Note 6] | 1038 |
| 32 | Winnings from Lottery, Crossword Puzzles, Card/Similar Games, or Gambling/Betting of Any Form | 393(3) [Table: Sl. No. 1] | 1058 |
| 33 | Winnings from Lottery, Crossword Puzzles, Card/Similar Games, or Gambling/Betting of Any Form (Tax Paid Before Winnings are Released) | 393(3) [Table: Sl. No. 1 Note 2] | 1059 |
| 34 | Winnings from Online Games | 393(3) [Table: Sl. No. 2] | 1060 |
| 35 | Winnings from Online Games (Tax Paid Before Winnings are Released) | 393(3) [Table: Sl. No. 2 Note 2] | 1061 |
| 36 | Winnings from Horse Race | 393(3) [Table: Sl. No. 3] | 1062 |
| 37 | Income from Stocking, Distributing, Purchasing or Selling Lottery Tickets | 393(3) [Table: Sl. No. 4] | 1063 |
| 38 | Payment in Cash by Bank, Post Office or Co-Operative Society to Deductee from Co-Operative Society | 393(3) [Table: Sl. No. 5.D(a)] | 1064 |
| 39 | Payment in Cash by Bank, Post Office or Co-Operative Society to Deductee from Other Than Co-Operative Society | 393(3) [Table: Sl. No. 5.D(b)] | 1065 |
| 40 | Payments in Respect of Deposits Under NSS u/s 80CCA (2) of IT Act, 1961 (43 of 1961) | 393(3) [Table: Sl. No. 6] | 1066 |
| 41 | Payments to Partners of Firm | 393(3) [Table: Sl. No. 7] | 1067 |
Non-Resident
| Sl.no | Nature of Payment | Section | Payment Code |
| 1 | Payment of Accumulated Balance Due to an Employee | 392(7) | 1004 |
| 2 | Payments to Non-Resident Sportsmen, Entertainers or Sports Associations u/s 211 | 393(2) [Table: Sl. No. 1] | 1039 |
| 3 | Interest on Foreign Currency Borrowings – Loan or Long Term Infrastructure Bond | 393(2) [Table: Sl. No. 2] | 1040 |
| 4 | Income By Way of Interest on Rupee Denominated Bond from Foreign Source (Before July 2023) | 393(2) [Table: Sl. No. 3] | 1041 |
| 5 | Income By Way of Interest on Rupee Denominated Bond from Foreign Source (April 2020 to June 2023) | 393(2) [Table: Sl. No. 4.E(a)] | 1042 |
| 6 | Interest on Long-Term or Rupee Denominated Bond from Foreign Source Listed on IFSC Exchange (On or After Jul 2023) | 393(2) [Table: Sl. No. 4.E(b)] | 1043 |
| 7 | Interest on Infrastructure Debt Fund (Non-Resident) | 393(2) [Table: Sl. No. 5] | 1044 |
| 8 | Distributed Income from Units of Business Trust U/s 223, Schedule V [Sl. No. 3.B(a)] | 393(2) [Table: Sl. No. 6.E(a)] | 1045 |
| 9 | Distributed Income from Units of Business Trust U/s Section 223, Schedule V [Sl. No. 3.B(b)] | 393(2) [Table: Sl. No. 6.E(b)] | 1046 |
| 10 | Distributed Income from Units of Business Trust U/s 223, Schedule V [Sl. No. 4] | 393(2) [Table: Sl. No. 7] | 1047 |
| 11 | Income from Units of Investment Fund specified u/s 224(Other Than Proportion of Income Exempt as Per Schedule V) [Table: Sl. No. 2] – (Non-Resident) | 393(2) [Table: Sl. No. 8] | 1048 |
| 12 | Income from Investment in Securitisation Trust U/s 221 (Non-Resident) | 393(2) [Table: Sl. No. 9] | 1049 |
| 13 | Income from Units of Mutual Fund or Specified Company (Non-Resident) | 393(2) [Table: Sl. No. 10] | 1050 |
| 14 | Income from Units of Offshore Fund u/s 208 | 393(2) [Table: Sl. No. 11] | 1051 |
| 15 | Long-Term Capital Gains on Transfer of Units u/s 208 | 393(2) [Table: Sl. No. 12] | 1052 |
| 16 | Interest or Dividends from Foreign Currency Bonds or Global Depository Receipts U/s 209 | 393(2) [Table: Sl. No. 13] | 1053 |
| 17 | Long-Term Capital Gains on Transfer of Bonds or Global Depository Receipts U/s 209 | 393(2) [Table: Sl. No. 14] | 1054 |
| 18 | Income of Foreign Institutional Investors from Securities u/s 210(1) [Table: Sl. No. 1] | 393(2) [Table: Sl. No. 15] | 1055 |
| 19 | Income of Specified Fund from Securities u/s 210(1) [Table: Sl. No. 1] | 393(2) [Table: Sl. No. 16] | 1056 |
| 20 | Other Sums Payable to a Non-Resident | 393(2) [Table: Sl. No. 17] | 1057 |
| 21 | Winnings from Lottery, Crossword Puzzles, Card/Similar Games, or Gambling/Betting of Any Form | 393(3) [Table: Sl. No. 1] | 1058 |
| 22 | Winnings from Lottery, Crossword Puzzles, Card/Similar Games, or Gambling/Betting of Any Form (Tax Paid Before Winnings are Released) | 393(3) [Table: Sl. No. 1 Note 2] | 1059 |
| 23 | Winnings from Online Games | 393(3) [Table: Sl. No. 2] | 1060 |
| 24 | Winnings from Online Games (Tax Paid Before Winnings are Released) | 393(3) [Table: Sl. No. 2 Note 2] | 1061 |
| 25 | Winnings from Horse Race | 393(3) [Table: Sl. No. 3] | 1062 |
| 26 | Income from Stocking, Distributing, Purchasing or Selling Lottery Tickets | 393(3) [Table: Sl. No. 4] | 1063 |
| 27 | Payment in Cash by Bank, Post Office or Co-Operative Society to Deductee from Co-Operative Society | 393(3) [Table: Sl. No. 5.D(a)] | 1064 |
| 28 | Payment in Cash by Bank, Post Office or Co-Operative Society to Deductee from Other Than Co-Operative Society | 393(3) [Table: Sl. No. 5.D(b)] | 1065 |
| 29 | Payments in Respect of Deposits Under NSS U/s 80CCA (2) of IT Act, 1961 (43 of 1961) | 393(3) [Table: Sl. No. 6] | 1066 |
| 30 | Payment of Salary, Remuneration, Commission, Bonus or Interest to Partner of Firm | 393(3) [Table: Sl. No. 7] | 1067 |
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