HOW TO FILL TDS CHALLAN (ITNS 281)? TICK ONE OF THE BOX, FOR COMPANY DEDUCTEE SELECT 0020 AND FOR OTHER DEDUCTEE SELECT 0021(see note 1) FILL ASSESSMENT YEAR. FILL YOUR 10 DIGIT TAN NUMBER (see note 2) FILL ADDRESS OF TAN HOLDER FILL NAME OF TAN HOLDER FILL SECTION CODE FROM THE LIST GIVEN.(see Nnote 3) FILL UP THE BIFURCATION OF INCOME TAX ,INTEREST ,PENALTY ETC.(see note4) TICK PROPER LY THE NATURE OF PAYMENT Either of them as Applicable NOTE: 1) GENERAL MISTAKE FOUND WHILE FILLING THE CHALLAN IS THAT DEDUCTEE CODE IS SELECTED WRONG i.e. DEDUCTOR’S CODE IS TICKED INSTEAD OF DEDUCTEE’S AND USE SEPARATE CHALLANS FOR COMPANY DEDUCTEE AND NON COMAPANY DEDUCTEE TO AVOID ANY MISTAKES (IT IS RECOMMENDED THAT MAINTAIN SEPARATE ACCOUNT HEAD AND PASS ENTRIES FOR COMPANY AND NON COMPANY DEDUCTEES FOR EXAMPLE: a) TDS on Professional fees COMPANIES b) TDS on Professional fees NON-COMPANIES c) TDS on contract COMPANIES d) TDS on contract NON - COMPANIES Continuing the same process for all codes applicable) 2) PLEASE NOTE THAT QUOTING WRONG TAN MAY ATTRACT PENALTY OF Rs. 10,000/3) USE SEPARATE CHALLAN FOR EACH NATURE (TYPE) OF PAYMENT GIVEN BELOW 4) GENERAL PRACTICE IS FOUND THAT FULL AMOUNT IS WRITTEN IN INCOME TAX COLUMN IT IS HIGHLY RECOMMENDED TO BIFURCATE THE AMOUNTS IN DIFFERENT HEADS SUCH AS INCOME TAX, INTEREST, PENALTIES, OTHERS ETC. SECTION CODE LIST SECTION 192 193 194 194A 194B 194BB 194C 194D 194E 194EE 194F 194G 194H 194I 194J 194K 194LA 195 196A 196B 196C 196D 206CA NATURE OF PAYMENT Salary Interest on Securities Dividends Interest other than 'Interest on securities' Winning from lottery or crossword puzzle Winning from horse race Payments to contractors and sub-contractors Insurance commission Payments to non-resident sportsmen or sports associations Payments in respect of deposits under National Savings Scheme Payments on account of repurchase of units by Mutual Fund or Unit Trust of India Commission, price, etc., on the sale of lottery tickets Commission or brokerage Rent Fees for professional or technical services Income payable to a resident assessee in respect of units of a specified mutual fund or of the units of the Unit Trust of India Payment of compensation on acquisition of certain immovable property Other sums payable to a non-residents Income in respect of units of non-residents Payments in respect of units to an offshore fund Income from foreign currency bonds or shares of indian company payable to non-residents Income of foreign institutional investors from securities CODE 92A 193 194 94A 94B 4BB 94C 94D 94E 4EE 94F 94G 94H 94I 94J 94K 94L 195 96A 96B 96C 96D 6CA Collection at source from alcoholic liquor for human consumption 206CB 206CC 206CD 206CE 206CF 206CG 206CH 206CI 6CB Collection at source from timber obtained under forest lease Collection at source from timber obtained by any mode other than a forest lease Collection at source from any other forest produce (not being tendu leaves) Collection at source from any scrap Collection at source from contractors or licensee or lease relating to parking lots Collection at source from contractors or licensee or lease relating to toll plaza Collection at source from contractors or licensee or lease relating to mine or quarry Collection at source from tendu Leaves 6CC 6CD 6CE 6CF 6CG 6CH 6CI