SAMPLE TRANSACTIONS FOR NON COLLECTION
| Section under which tax was deductible | Nature of Payment | Form Type |
| |
| |
| 192A | Payment of accumulated balance due to an employee | 27Q |
| 194LC | Income by way of interest from Indian company | 27Q |
| 194B | Winnings from lottery or crossword puzzle | 27Q |
| 194BB | Winnings from horse race | 27Q |
| 194E | Payments to non-resident sportsmen or sports associations | 27Q |
| 194EE | Payments in respect of deposits under National Savings Scheme, etc. | 27Q |
| 194F | Payments on account of repurchase of units by Mutual Fund or Unit Trust of India | 27Q |
| 194G | Commission, etc., on the sale of lottery tickets | 27Q |
| 194LB | Income by way of interest from infrastructure debt fund | 27Q |
| 196A | Income in respect of units of non-residents | 27Q |
| 196B | Income from units | 27Q |
| 196C | Income from foreign currency bonds or shares of Indian company | 27Q |
| 196D | Income of Foreign Institutional Investors from securities | 27Q |
| 194LBA(a) | Income referred to in section 10(23FC)(a) from units of a business trust | 27Q |
| 194LBA(b) | Income referred to in section 10(23FC)(b) from units of a business trust | 27Q |
| 194LBA(c) | Income referred to in section 10(23FC)(c) from units of a business trust | 27Q |
| 194LBA | Certain income from units of a business trust | 27Q |
| 194LD | Income by way of interest on certain bonds and Government securities | 27Q |
| 194LBB | Income in respect of units of investment fund | 27Q |
| 194LBC | Income in respect of investment in securitization trust | 27Q |
| 195A | Fee For Technical Service | 27Q |
| 195B | Interest Payment | 27Q |
| 195C | Investment Income | 27Q |
| 195D | Long Term Capital Gain | 27Q |
| 195E | Royalty | 27Q |
| 195F | Short Term Capital Gain | 27Q |
| 195G | Other Income | 27Q |
| 195H | Dividend | 27Q |
| 194T | Payment of salary, remuneration, commission, bonus or interest to a partner of firm | 27Q |
| Non Deduction Transaction under Section | Form Type | Remarks |
| 201(1) | 27Q | If Non deduction is only for 201(1) then please quote this |
Notes :-
| 1. Please use above section codes for the columns of non deduction file to ignore the rejections |
| 2. Single section code is applicable for single transaction. |
| 3. For Form Type-27Q Date of payment/credit should be on or after 1-Sep-2019 for F.Y 2019-20. |
