> ## Documentation Index > Fetch the complete documentation index at: https://developers.getswipe.in/llms.txt > Use this file to discover all available pages before exploring further. # Tax Codes (TDS & TCS) > TDS and TCS code IDs to use in the tds_id and tcs_id fields when creating documents. Pass the **ID** from these tables as `tds_id` or `tcs_id` when [creating a document](/api-reference/document-v2/create-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 |