TDS Statement for Non Salary category - Deductee Detail Record

This section provides information about the Deductee Detail Record for the Form 26Q Quarterly Returns Report (R75I122EQ).

Record Name	Three-digit Column Number (As Printed in the Existing Form 26Q)	Line Number	Source of Data
Line Number		1	Running sequence number for each line in the file.
Record Type		2	Hard-coded value of Deductee Detail (DD) record.
Batch Number		3	The value is same as the Batch Number field in the Batch Header record.
Challan-Detail Record Number		4	Run the serial number for Challan Detail records in a batch.
Deductee/Party Detail Record No	412	5	Run the serial number to indicate the detail record number.
Mode		6	Hard-coded value of O.
Employee serial no.		7	Not applicable.
Deductee code	414	8	The value is 01 for companies. If other than companies, the value is 02.
Last employee/Party PAN (Used for verification)		9	Not applicable.
Deductee's PAN	415	10	The PAN of the deductee. There might be deductees who do not have a PAN issued, but have applied for a PAN and have given adequate declaration to the deductor indicating the same. In such cases, the deduction schedule in the statement does not reflect the PAN, and instead states the PAN reference number for the deductee. The deductor has to mention PANAPPLIED in place of PAN. If the deductee is not sure of the PAN format, mention as PANINVALID. However if the deductee has not given any declaration, deductor has to mention PANNOTAVBL in place of PAN.
Last Deductee Ref. No		11	Not applicable.
Deductee Ref. No.	413	12	The value is quoted by the deductor. The PAN reference number is a unique identifier to identify a deductee.
Name of deductee	416	13	The name of the deductee.
TDS / TCS -Income Tax for the period		14	The value is a decimal with the precision value 2. If the value in the Remarks 1 (Reason for non-deduction / lower deduction) field is B, and the value in the Section field is 194, 194A, 194EE or 193, then the value must be equal to 0.00. If the value in the Remarks 1 (Reason for non-deduction / lower deduction) field is A or null, then the value must be greater than or equal to 0.00.
TDS / TCS -Surcharge for the period		15	The value is a decimal with the precision value 2. If the value in the Remarks 1 (Reason for non-deduction / lower deduction) field is B, and the value in the Section field is 194, 194A, 194EE or 193, then the value must be equal to 0.00. If the value in the Remarks 1 (Reason for non-deduction / lower deduction) field is A or null, then the value must be greater than or equal to 0.00.
TDS/TCS-Cess		16	The value is a decimal with the precision value up to 2. If the value in the Remarks 1 (Reason for non-deduction / lower deduction) field is B, and the value in the Section field is 194, 194A, 194EE or 193, then the value must be equal to 0.00. If the value in the Remarks 1 (Reason for non-deduction / lower deduction) field is A or null, then the value must be greater than or equal to 0.00.
Total Income Tax Deducted at Source TDS / TCS Income Tax	420	17	The value is the sum of fields 14, 15, and 16.
Last Total Income Tax Deducted at Source (Income Tax+ Field no. 15 + Field no. 16) (Used for Verification)		18	Not applicable.
Total Tax Deposited	421	19	The value is the total tax deducted for the deductee. For example, zero (0.00) for a nill statement. If value in field 'Remarks 1 (Reason for non-deduction / lower deduction)' is B and value in field 'Section' is 194, 194A, 194EE or 193, then the value should be equal to 0.00. If value in field Remarks 1 (Reason for non-deduction / lower deduction) is A or null, then the value should be greater than or equal to 0.00
Last Total Tax Deposited		20	Not applicable.
Total Value of Purchase		21	Not applicable.
Amount of Payment / Credit (Rs)	419	22	The amount paid to the deductee. The value is always greater than 0.00.
Date on which Amount paid / Credited	418	23	The date on which the amount is paid to/credited to/debited from the deductee.
Date on which tax Deducted / Collected	422	24	The date on which the tax was deducted. The value is mandatory if the value in the Total Income Tax Deducted at Source field is greater than zero (0.00). Do not specify a value if the value in the Total Income Tax Deducted at Source field is zero (0.00).
Date of Deposit		25	Not applicable.
Rate at which Tax Deducted / Collected	423	26	The rate at which the tax is deducted. The value is a decimal with precision value up to 4. For example, if the value is 2 then specify the value as 2.0000. If the value in the Total Income Tax Deducted at Source field is 0.00 then the rate at which tax is deducted must be 0.0000.
Grossing up Indicator		27	Not applicable.
Book Entry / Cash Indicator		28	The value is either Y or N depending on whether the tax is paid by using the book entry or otherwise. The value is Y for Book entry and N for otherwise. This value is applicable for the statements up to FY 2012-13. This value is not specified for the statements from FY 2013-14.
Date of furnishing Tax Deduction Certificate		29	Not applicable.
Remarks 1 (Reason for non-deduction / lower deduction/ higher deduction/threshold)	424	30	Use the value from the UDC table 75I/ND, if applicable. Otherwise, this value is not required.
Remarks 2 (For future use)		31	Not applicable.
Remarks 3 (For future use)		32	Not applicable.
Section Code under which payment made	417	33	The value is specified using the UDC table 75I/T1. This value is mandatory for statements pertaining to FY 2013-14 onwards.
Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction.	425	34	The value is mandatory, if the value in field 30 is A. This value is specified for statements pertaining to FY 2013-14 onwards.
Filler 1		35	Not applicable.
Filler 2		36	Not applicable.
Filler 3		37	Not applicable.
Filler 4		38	Not applicable.
Record Hash		39	Not applicable.