Tax Codes (TDS & TCS) - Swipe

Pass the ID from these tables as tds_id or tcs_id when creating a document. TDS and TCS cannot be applied together on the same document.

TDS (Tax Deducted at Source)

ID	Name	Section	Tax	Apply On
1	EPF premature withdrawal	192A	10.0	Net Amount
2	Interest of securities	193	10.0	Net Amount
3	Dividends	194	10.0	Net Amount
4	Interest (Banks)	194A	10.0	Net Amount
5	Senior Citizens	194A	10.0	Net Amount
6	Single contractor payment (Individual & HUF)	194C	1.0	Net Amount
7	Aggregate contractor payment (Individual & HUF)	194C	1.0	Net Amount
8	Insurance commission	194D	5.0	Net Amount
9	Insurance commission on Life Insurance policies	194DA	5.0	Net Amount
10	NSS	194EE	10.0	Net Amount
11	Repurchase Units by MFs	194F	20.0	Net Amount
12	Commission – Lottery	194G	5.0	Net Amount
13	Commission/Brokerage	194H	5.0	Net Amount
14	Plant/Equipment/Machinery Rent	194I(a)	2.0	Net Amount
15	Land Building and furniture rent	194I(b)	10.0	Net Amount
16	Transfer of certain immovable property other than agricultural land	194IA	1.0	Net Amount
17	Rent by Individual / HUF	194IB	5.0	Net Amount
18	Payment under specified agreement applicable for F.Y: 2017-18 onwards	194IC	10.0	Net Amount
19	Fees-tech services, call centre, royalty for sale etc.	194J(a)	2.0	Net Amount
20	Fee for professional service or royalty etc..	194J(b)	10.0	Net Amount
21	Payment of dividends by mutual funds	194K	10.0	Net Amount
22	Compensation on the transfer of certain immovable property other than agricultural land	194LA	10.0	Net Amount
23	Income on infrastructure debt fund(non-resident)	194LB	5.0	Net Amount
24	Income from a business trust (applicable from 01.10.2014)	194LBA	10.0	Net Amount
25	Income from a business trust to non-resident (applicable from 01.10.2014)	194LBA	5.0	Net Amount
26	Interest on certain bonds and Govt. securities (from 01.06.2013)	194LD	5.0	Net Amount
27	Payment to commission or brokerage by individual & HUF	194M	5.0	Net Amount
28	Cash withdrawal exceeding 1 crore during the previous year from 1 or more accounts with a bank or co	194N	2.0	Net Amount
29	TDS on e-commerce participants	194O	1.0	Net Amount
30	Purchase of Goods (Recommended by Income Tax)	194Q	0.1	Total Amount
31	Single contractor payment (Others)	194C	2.0	Net Amount
32	Aggregate contractor payment (Others)	194C	2.0	Net Amount
33	Perquisite or benefit to a business or profession	194R	10.0	Net Amount
34	TDS on the transfer of virtual digital assets	194S	1.0	Net Amount
45	Purchase of Goods (Taxable Amount). Use this on your own discretion.	194Q	0.1	Net Amount
49	Short Term Capital gains under section 111A	195	15.0	Net Amount
50	Insurance commission on Life Insurance policies - New	194DA	2.0	Net Amount
51	Commission – Lottery - New	194G	2.0	Net Amount
52	TDS on e-commerce participants - New	194O	0.1	Net Amount
53	Commission/Brokerage - New	194H	2.0	Net Amount

TCS (Tax Collected at Source)

ID	Name	Section	Tax	Apply On
35	TCS upon receivables	206C(IH)	0.1	Total Amount
36	Liquor of alcoholic nature, made for consumption by humans	206C	1.0	Total Amount
37	Timber wood under a forest leased	206C	2.5	Total Amount
38	Tendu leaves	206C	5.0	Total Amount
39	Timber wood by any other mode than forest leased	206c	2.5	Total Amount
40	Forest produce other than Tendu leaves and timber	206C	2.5	Total Amount
41	Scrap	206C	1.0	Total Amount
42	Minerals like lignite, coal and iron ore	206C	1.0	Total Amount
43	Purchase of Motor vehicle exceeding Rs.10 Lakhs	206C	1.0	Total Amount
44	Parking lot, Toll Plaza and Mining and Quarrying	206C	2.0	Total Amount
46	Remittance out of India under the Liberalized Remittance Scheme of RBI	206C(1G)(a)	5.0	Net Amount
47	TCS on selling of overseas tour package	206C(1G)(b)	5.0	Net Amount
48	Collection at source on remittance under LRS except for the purposes of education or medical treatment	206C	20.0	Net Amount