Friday, June 17, 2016

TDS :- Change of Deductor Category in TDS Return.

Friends  Commonly, there is no need to Change Category in TDS return.   Generally it creates problem when return filer has uploaded State Govt. or Central Govt. instead of  Non-Govt. deductor or vice-versa.    There is different Category of deductors used in TDS return with their Value.  Detailed category are given below :-



Category (deductor/collector) description   Value for Category in database / FVU
Central Government A
State Government S
Statutory body (Central Govt.) D
Statutory body (State Govt.) E
Autonomous body (Central Govt.) G
Autonomous body (State Govt.) H
Local Authority (Central Govt.) L
Local Authority (State Govt.) N
Company K
Branch / Division of Company M
Association of Person (AOP) P
Association of Person (Trust) T
Artificial Juridical Person J
Body of Individuals B
Individual/HUF Q
Firm F


Note:
1 Deductor category for Govt. deductors can be changed  internally within Central Govt. and State Govt. only (i.e., "A" & "S")
2 Deductor category for Non. Govt. deductors (i.e., excluding Central Govt. and State Govt.) can be changed internally only  ( i.e., "D", "E", "G", "H", "L", "N", "K", "M", "P", "T", "J", "B", "Q" & "F"  )

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