Know about Section Code in Form No. 26AS

 

Form NO. 26AS merely mentions the section quote and doesn’t mention directly as to what is actually denotes. Here is a compilation of what the section Code denoted in Form NO. 26AS:

Section		Description
192		Salary
192A		TDS on PF withdrawal
193		Interest on Securities
194		Dividends
194A		Interest other than ‘Interest on securities’
194B		Winning from lottery or crossword puzzle
194BB		Winning from horse race
194C		Payments to contractors and sub-contractors
194D		Insurance commission
194DA		Payment in respect of life insurance policy
194E		Payments to non-resident sportsmen or sports associations
194EE		Payments in respect of deposits under National Savings Scheme
194F		Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
194G		Commission, price, etc. on sale of lottery tickets
194H		Commission or brokerage
194I		Rent
194IA		TDS on Sale of immovable property
194J		Fees for professional or technical services
194K		Income payable to a resident assessee in respect of units of a specified mutual fund or of the units of the Unit Trust of India
194LA		Payment of compensation on acquisition of certain immovable
194LB		Income by way of Interest from Infrastructure Debt fund
194LC		Income by way of interest from specified company payable to a non-resident
194LBA		Certain income from units of a business trust
194LBB		Income in respect of units of investment fund
194LBC		Income in respect of investment in securitization trust
194LD	TDS on interest on bonds / government securities
195	Other sums payable to a non-resident
196A	Income in respect of units of non-residents
196B	Payments in respect of units to an offshore fund
196C	Income from foreign currency bonds or shares of Indian
196D	Income of foreign institutional investors from securities