1. Localizations for India Implementation Guide
  2. Additional Info

Additional Info

Paid by Book Entry

Specify the status of the Paid by Book entry. Values are:

Y: Paid by Book entry is applicable.

N: Paid by Book entry is not applicable.

When the TDS amount is paid by the government companies to the government, entries are made in journals. Paid by book entries refer to the transfer of records from one journal to the other.

Provisional receipt Number (for Corrected returns)

Specify the provisional receipt number that you want to use if income tax returns need to be corrected.

Deductor Type

Enter a value from the Deductor Type 75I/DE UDC table. Examples of values are:

A: Central Government

S: State government

Address Change Flag for Deductor

Specify if there is a change of address of the tax-deducting authority. Values are:

Y: Address has changed

N: Address has not changed

Address Change Flag for Person Responsible for making deduction

Specify whether the address of the person who is responsible for collecting taxes has changed. Values are:

Y: Address has changed

N: Address has not changed

The person that is responsible for tax collection can be a manager or a financial officer or any individual in charge.

Last Deductor Type

Enter a value from the Deductor Type (75I/DE) UDC table to specify the last statement accepted at the central system for a correction format. Examples of values are:

A: Central Government

K: Company

S: State government

PAO Code (pay and accounts office code)

Enter the PAO code.

PAO Registration No (pay and accounts office registration number)

Enter the PAO registration number.

DDO Code (drawing and disbursing officer code)

Enter the DDO code.

DDO Registration No (drawing and disbursing officer registration number)

Enter the DDO registration number.

Ministry Name

Enter a value from the Ministry Name 75I/MN UDC table to specify the code for the ministry. Examples of values are:

01: Agriculture

02: Atomic Energy

03: Fertilizers

Ministry Name Other

If you entered the code 99 (other) in the Ministry Name processing option, enter the ministry name.

Last Transfer Voucher No

Leave this processing option blank for all transaction types when you process a regular (non-correction) report.

If this is a correction report, enter the transfer voucher number for the previous report for transaction types C2, C3, and C5.

Leave this processing option blank for transaction types C1, C9, and Y.

Transfer Voucher No

Enter the transfer voucher number if:

  • This is a regular (non-correction) report.

  • The value in the Deductor Type field in the header record is A (Central Government) or S (State Government).

  • The NIL Challan Indicator is N (no).

If this is a correction report and the transaction type is C2 and the value in the Deductor Type field in the header records is A (Central Government) or S (State Government), enter the transfer voucher number for this report.

If this is a correction report and the transaction type is C3, the value in the Deductor Type field in the header records is A (Central Government) or S (State Government), and the value in the Challan Updation Indicator processing option is 1, enter the transfer voucher number for this report. If the value in the Challan Updation Indicator processing option is 0, enter the number from the Last Transfer Voucher No processing option.

If this is a correction report and the transaction type is C1, C5, or Y, leave this processing option blank. If this is a correction report and the transaction type is C9, and the value in the Deductor Type field in the header records is A (Central Government) or S (State Government), enter the transfer voucher number for this report, except when a nil challan exists. If a nil challan exists for type C9, leave this processing option blank.

Account Office ID Number of PAO/TO/CDDO

Accounts Officer Identification Number (AIN) is a seven-digit unique identification number issued by the Directorate of Income Tax (Systems) Delhi to each Accounts Officer (AO).

If the deductor category is the Central Government or the State Government, the AIN of the following should be reported for every type of deduction or collection, that is, TDS-Salary/TDS Non-Salary/TDS-Non Salary Non-Residents/TCS:

  • Pay and Account Office (PAO)

  • Treasure Office (TO)

  • Cheque Drawing and Disbursing Officer (CDDO)

Minor Head Code

Enter a user-defined code from UDC table 75I/MH. Values are:

200: TDS payable by taxpayer

400: TDS regular assessment (Raised by IT Department)