TDS Statement for Non Salary category - Deductee Detail Record

This section provides information about the Deductee Detail Record for the Form 27Q Quarterly Deduction of Tax Report (R75I128).

Record Name	Three-digit Column Number (As Printed in the Existing Form 27Q)	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	714	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	716	8	The value is 01 for companies. If other than companies, the value is 02.
Last Deductee PAN (Used for verification)		9	Not applicable.
PAN of the deductee	717	10	The PAN of the deductee. There might be deductees who do not have PAN issued, but have applied for a PAN and have given adequate declaration to the deductor indicating the same. In such cases, deduction schedule in the statement does not reflect PAN and instead state 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 PAN Ref. No		11	Not applicable.
Deductee Ref. No.	715	12	The value is quoted by the deductor. The PAN reference number is a unique identifier to identify a deductee.
Name of deductee	718	13	The name of the deductee.
TDS - Income Tax for the period	722	14	A decimal with precision value 2.
TDS - Surcharge for the period	723	15	A decimal with precision value 2.
TDS - Cess	724	16	A decimal with precision value up to 2.
Total Income Tax Deducted at Source (TDS / TCS Income Tax+ TDS / TCS Surcharge + TDS/TCS Cess)	725	17	The sum of fields 14, 15, and 16.
Last Total Income Tax Deducted at Source (Income Tax+ Surcharge + Cess) (Used for Verification)		18	Not applicable.
Total Tax Deposited	726	19	The total tax deducted for the deductee. For example, zero (0.00) for a nill statement.
Last Total Tax Deposited		20	Not applicable.
Total Value of Purchase		21	Not applicable.
Amount of Payment / Credit (Rs)	721	22	The amount paid to the deductee. The value is always greater than 0.00.
Date on which Amount paid / Credited/Debited	720	23	The date on which the amount is paid to/credited to/debited from the deductee.
Date on which tax Deducted / Collected	727	24	The date on which the tax was deducted. The value is mandatory if the value at 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	728	26	The rate at which the tax is deducted. The value is a decimal with a 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 the tax is deducted must be 0.0000.
Grossing up Indicator		27	The values are Y, N, or Null. The value is applicable for the statements up to FY 2012-13. Do not specify a value for the statements from FY 2013-14 onwards.
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)	729	30	Use the value from the UDC table 75I/ND, if applicable. Otherwise, no value is required.
Remarks 2 (For future use)		31	Not applicable.
Remarks 3 (For future use)		32	Not applicable.
Section Code under which payment made	719	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.	730	34	The value is mandatory, if the value in field 30 is A or B. The value is specified for statements pertaining to FY 2013-14 onwards.
Whether TDS rate of TDS is IT act (a) and DTAA (b)	731	35	The value is retrieved from the UDC table 75I/AT. The value is specified only for statements pertaining to FY 2013-14 onwards.
Nature of remittance	732	36	The value is retrieved from the UDC table 75I/NR. (Release 9.2 Update) The value is mandatory for statements pertaining to FY 2013-14 onwards.
Unique acknowledgement of the corresponding form no 15CA (if available)	733	37	The acknowledgment number generated after uploading Form 15CA. The value is specified only for statements pertaining to FY 2013-14 onwards.
Country of residence of the deductee	734	38	The country code retrieved from UDC table 75I/NC. The value is specified only for statements pertaining to FY 2013-14 onwards.
Record Hash		39	Not applicable.