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I can see a column called TDS Section Code in the sample file when I import transactions. What needs to be mentioned in that column?
The below table denotes the TDS values allowed as per the Income Tax Act, 2025:
| Allowed Values | Description |
|---|---|
| accumulated_balance_payment | Payment of accumulated balance due to an employee made by the trustees of the Recognized Provident Fund (RPF). |
| insurance_commission | Insurance Commission |
| commission_or_brokerage | Commission or Brokerage |
| rent_individual_or_huf | Any rent - Individual/HUF |
| rent_plant_machinery | Rent on plant and machinery |
| rent_land_furniture | Rent on land or furniture etc |
| immovable_property_sale | TDS on immovable property sale |
| specified_agreement_payment | Payments Under Specified Agreement |
| compensation_on_acquisition | Compensation on acquisition |
| income_from_mutual_fund | Income from mutual fund units |
| interest_business_unit | Certain income in the form of interest from units of a business trust |
| virtual_asset_non_audit_individual_or_huf | Transfer of virtual digital asset - individual or HUF(non-audit) |
| virtual_asset_other_individual_or_huf | Transfer of virtual digital asset - other than individual or HUF |
| virtua_asset_not_wholly | Transfer of a virtual digital asset(Not wholly in cash) |
| dividend_business_unit | Certain income in the form of dividend from units of a business trust |
| rental_income_unit_holder | Certain income in the form of interest from units of a business trust |
| income_from_investment_fund | Income in respect of units of investment fund |
| income_from_securitization_trust | Income in respect of investment in securitization trust |
| interest_on_securities | Interest on securities |
| income_other_interest_on_securities_senior_citizen | Interest other than securities - senior citizen |
| income_other_interest_on_securities | Interest other than securities - non-senior citizen |
| income_other_interest_on_securities_specified_person | Interest other than interest on securities - Specified person |
| contract_payments_individual_or_huf | Contract payments - individual or HUF |
| contract_payments_other_individual_or_huf | Contract payments - other than individual or HUF |
| payment_contractors_and_professionals | Payment To Resident Contractors And Professionals |
| technical_services | Technical services |
| professional_fees | Professional fees |
| director_remuneration | Director remuneration |
| dividend | Dividend |
| lic_maturity_proceeds | LIC maturity proceeds |
| purchase_of_goods | Payment of purchase of goods |
| benefit_or_perquisite | Benefit or perquisite |
| benefit_or_perquisite_not_wholly | Benefit or perquisite(Not wholly in cash) |
| ecommerce_participant | e-commerce participant |
| tax_deduction_specified_senior_citizen | Deduction of tax in case of specified senior citizens |
| payment_non_resident_sportsmen_or_sports_association | Payments to non-resident sportsmen or sports association |
| interset_on_foreign_currency | Interest on foreign currency borrowings from Indian company |
| interest_on_rupees_denominated_bonds | Interest on foreign currency borrowings from Indian company |
| interest_on_listed_bonds_before_june | Interest on LT bond / rupee bond listed on IFSC (Apr 2020 - Jul 2023) |
| interest_on_listed_bonds_after_june | Interest on LT bond / rupee bond listed on IFSC (on or after Jul 2023) |
| interest_income_non_resident | Payment in respect of compensation on acquisition of certain immovable property. |
| distributed_income_specified_3_b_a | Distributed income - business trust - Schedule V [Table: Sl. No. 3.B(a)] |
| distributed_income_specified_3_b_b | Distributed income - business trust - Schedule V [Table: Sl. No. 3.B(b)] |
| distributed_income_specified_4 | Distributed income - business trust - Schedule V [Table: Sl. No. 4] |
| income_respect_of_units_investment_funds | Income from investment fund units (section 224) |
| income_respect_of_investment_securitisation_trust | Income from securitisation trust (section 221) |
| income_respect_of_units_mutual_funds | Income from Units/MF to Non-Residents |
| income_respect_of_units_section_208 | Income from units referred to in section 208 - Offshore fund |
| income_transfer_of_units_section_208 | Long-term capital gains on units referred to in section 208 - Offshore fund |
| income_interset_dividend_section_209 | Interest / dividends on bonds or Global Depository Receipts (section 209) |
| income_long_term_capital_gains_section_209 | Long-term capital gains on bonds or GDRs referred to in section 209 |
| income_securities_section_210_foreign_investor | Income of foreign institutional investors from securities. |
| income_securities_section_210_specified_fund | Income on securities - specified fund |
| other_sums_payable_non_resident | Other sums payable to a non-resident |
| lotteries_winnings | Lotteries Winnings |
| lotteries_winnings_not_wholly | Lotteries Winnings(Not wholly in cash) |
| winnings_online_games | Winnings from online games |
| winnings_online_games_not_wholly | Winnings from online games(Not wholly in cash) |
| winnings_horse_races | Horse Race |
| commission_prize_lottery | Commission - prize on lottery |
| payment_cooperative_society | Payment of certain amounts in cash to co-operative societies not covered by first provision |
| payment_other_cooperative_society | Payment of certain amounts in cash other than cases covered by first proviso or third provision |
| deposits_in_nss | Deposits in NSS |
| payment_to_partners | Payment by Partnership Firm to Partners |
| payment_to_non_union_employee | Payment to Government employees other than Union Government employees |
| payment_to_non_govt_employee | Payment to employees other than Government employees |
| payment_to_indian_govt_employee | Payment to Indian Government employees |