Reason for Non/Lower Deduction (UDC Table 75I/ND)

You enter values from this UDC table with section codes that Form 26Q uses, and that are listed in Annexure 6 in the Form 26Q Quarterly Returns report.

The values for the UDC table 75I/ND are hard-coded. Values are:

Code	Description
A	In case of lower deduction/no deduction on account of certificate under section 197.
B	In case of no deduction on account of declaration under section 197A. Allowed only for section 194, 194A, 194EE and 193.
C	In case of deduction of tax at higher rate due to non-availability of PAN.
T	In case of Transporter transaction and valid PAN is provided.
Y	Transaction where tax is not deducted as amount paid/credited to the vendor/party, and has not exceeded the threshold limit (as per the provisions of income tax act). This is applicable for sections 193,194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194G, 194H, 194I, 194J, 194LA.
S	For software acquired under section 194J (Notification 21/2012). This is applicable from the year 2012-2013 onwards.
Z	In case of no deduction on account of payment under section 197A (1F). This is applicable from the year 2013-2014 onwards.