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" ) |