Know about Section Code in Form No. 26AS

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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

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