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Which challan do I use to deposit TDS, and how do I pick the right section code?

I am a new deductor paying contractors and professionals and am not sure which challan to use or what to select for the section.
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Aicountly Income Tax Desk
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Compliance

TDS is deposited using Challan ITNS 281, which is filled in online through e-Pay Tax on the Income Tax e-filing portal (incometax.gov.in) or on the NSDL payment site, using your TAN.

On the challan, choose the tax type for TDS/TCS and the type of payment. For tax you are depositing on your own after deducting it, pick the option "TDS/TCS payable by taxpayer (200)". The option "TDS/TCS regular assessment (raised by demand) (400)" is only for demands raised by the department. Then select the nature of payment that matches what you paid, such as contractor payments or fees for professional or technical services, so the amount is credited under the correct section.

Use a separate section for each nature of payment, keep the CIN (challan identification number) from the receipt, and quote the same details when you file the quarterly TDS return. If you picked the wrong section, contact your Assessing Officer or bank for a correction request rather than depositing again. For your specific payments, confirm the section with your CA.

Aicountly Income Tax Desk · 3h ago
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