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SECTION CODES OF NON COLLECTION




Section under which tax was collectible Nature Of Payment Form Type
206CA Collection at source from Alcoholic Liquor for human consumption 27EQ
206CB Collection at source from Timber obtained under a forest lease 27EQ
206CC Collection at source from Timber obtained by any mode other than a forest lease 27EQ
206CD Collection at source from Any other forest produce (not being Tendu Leaves) 27EQ
206CE Collection at source from Scrap 27EQ
206CF Collection at source from Contractors or licensee or lease relating to parking lots 27EQ
206CG Collection at source from Contractors or licensee or lease relating to toll plaza 27EQ
206CH Collection at source from Contractors or licensee or lease relating to mine or quarry 27EQ
206CI Collection at source from Tendu leaves 27EQ
206CJ Collection at source from on sale of certain Minerals, being Coal or Lignite or Iron ore 27EQ
206CK Collection at source on cash case of Bullion and Jewellery 27EQ
206CL TCS on sale of Motor vehicle 27EQ
206CM Sale in cash of any goods(other than bullion/Jewellery) 27EQ
206CMACollection at source on sale of wrist watch27EQ
206CMBCollection at source on sale of art piece such as antiques, painting, sculpture27EQ
206CMCCollection at source on sale of collectibles such as coin, stamp27EQ
206CMDCollection at source on sale of yacht, rowing boat, canoe, helicopter27EQ
206CMECollection at source on sale of pair of sunglasses27EQ
206CMFCollection at source on sale of bag such as handbag, purse27EQ
206CMGCollection at source on sale of pair of shoes27EQ
206CMHCollection at source on sale of sportswear and equipment such as golf kit, ski-wear27EQ
206CMICollection at source on sale of home theatre system27EQ
206CMJCollection at source on sale of horse for horse racing in race clubs and horse for polo27EQ
206CN Providing of any services (other than Chapter-XVII-B) 27EQ
206CO Collection at source on remittance under LRS for purchase of overseas tour program package 27EQ
206CP Collection at source on remittance under LRS for educational loan taken from financial institution mentioned in section 80E 27EQ
206CQ Collection at source on remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution 27EQ
206CR Collection at source on sale of goods 27EQ


Notes :-

1. Please use above section codes for the columns of non collection file to ignore the rejections
2. Single section code is applicable for single transaction.
3. Section- 206CO, 206CP, 206CQ, 206CR is applicable from F.Y. 2020-21 onwards.

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Last reviewed and updated on : 31-March-2026
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