TDS Return Deductee Line — entity reference

One deductee row of a quarterly TDS or TCS return: the return's copy of one deduction or collection, with the party's PAN, name and type, the section and payment code, the amounts, the rate, any remarks code and the challan row that paid it. Compute Return deletes and rebuilds every deductee row of the return, so the rows are a snapshot of the withholding register at the last compute; once the return is Filed they are no longer rebuilt, and certificates, the e-return file and the year-end reconciliation read them as stored. A non-salary or TCS return gets one row per deduction of the quarter, netted by reversals reported in the same quarter. A salary return gets one row per employee per posted payroll period with TDS. The rows are not in any app; open them from the Name column of the return's Overview, Deductees by challan tab.

Fields

Field	Label	Type	Required	What it does
`AmountPaid`	Amount Paid	Currency		The amount paid or credited to the deductee. Non-salary and TCS rows show the deduction's transaction amount, reduced by any reversal reported in the same quarter; salary rows show the employee's gross earnings for the period.
`CreatedById`	Created By	Lookup → UserAccount	Yes
`CreatedDateTime`	Created On	DateAndTime	Yes
`DeducteeType`	Deductee Type	PickList		Statutory classification of the deductee: Individual, HUF, Company, Firm / LLP, AOP / BOI, Local Authority, Government or Trust. Non-salary and TCS rows copy the party account's Deductee Type at compute time; salary rows are always Individual. Values: Individual, HUF, Company, Firm / LLP, AOP / BOI, Local Authority, Government, Trust.
`Id`	Id	Guid	Yes
`LdcCertificateNumber`	Ldc Certificate Number	Text		The lower or nil deduction certificate's number, cited when Remarks Code is A or B. Taken from the certificate the deduction applied; when it is missing on such a row, validation warns.
`ModifiedById`	Modified By	Lookup → UserAccount	Yes
`Name`	Name	Text	Yes	Row identifier, built as the return name followed by -DD and the row's sequence number, for example a return name ending in -DD12.
`OwnerId`	Owner	Lookup → UserAccount	Yes
`PartnerAccountId`	Partner Account Id	Guid		The deducting company, copied from the return.
`PartyAccountId`	Party Account Id	Lookup → Account		The vendor or customer the deduction was made from. Empty on salary returns. Together with PAN and name it decides which certificate the row is grouped into.
`PartyName`	Party Name	Text		The party's name as it stood when the return was computed: the account name for non-salary and TCS rows, the employee's name for salary rows. Written into the e-return file and onto the certificate.
`PartyPan`	Party Pan	Text		The deductee's PAN as written into the e-return file. Non-salary and TCS rows take the PAN recorded on the deduction when it was posted, so correcting the party's PAN later does not change rows for deductions already posted. Salary rows take the employee's PAN at compute time. Validation requires five letters, four digits and a letter on at least 85% of rows.
`PaymentCode`	Payment Code	Number		The payment code of the deduction's section. Empty on salary returns. The e-return file writes the payment code, or the section code when the payment code is empty.
`PaymentDate`	Payment Date	Date		Date of payment or credit: the deduction's document date, or the payroll period's end date on a salary return.
`Rate`	Rate	Currency		The withholding rate applied to the deduction, as a percentage. Empty on salary returns.
`RecordTypeId`	Record Type	Guid, hidden
`RemarksCode`	Remarks Code	PickList		Statutory remark on the row, copied from the deduction: A for a lower deduction certificate, B for a nil deduction certificate, C for the higher rate applied because the PAN was missing. Empty for a normal deduction. Nil-certificate rows are reported even though they carry no tax. Values: A — Lower deduction (s.395), B — Nil deduction (s.395), C — Higher rate (PAN missing).
`ReturnChallanId`	Return Challan Id	Lookup → TdsReturnChallan		The challan row of the same return that paid this deduction. Filled when the deduction is allocated to a challan that is Deposited or Verified; on a salary return, when the employee's payroll period has a Paid TDS payroll statutory challan. Empty means the tax is not yet deposited, which validation reports as an error until the challan is posted and the return recomputed.
`SectionCode`	Section Code	Text		The section the deduction was made under, copied from the deduction. Salary rows use 392 for payroll periods ending on or after 1 April 2026 and 192 before that.
`Sequence`	Sequence	Number		Position of the row in the return, starting at 1. Non-salary and TCS rows are numbered in order of deduction date, then deduction number; salary rows in order of payroll period end date, then employee name. The e-return file writes deductee records in this order.
`SubscriptionKey`	Subscription Key	Guid, hidden	Yes
`TaxDeducted`	Tax Deducted	Currency		Tax deducted or collected on this row, after reversals reported in the same quarter are netted off the latest deductions of the same party and section first. The return's Total Tax Deducted is the sum of these.
`TaxDeposited`	Tax Deposited	Currency		Tax treated as deposited: on a non-salary or TCS row, the amount allocated to the paying challan; on a salary row, the full TDS when the period has a Paid challan. Zero when the row has no challan row. Below Tax Deducted, validation warns of a short deposit.
`TdsReturnId`	Tds Return Id	Lookup → TdsReturn		The TDS return this deductee row belongs to. Set by Compute Return.
`TdsTransactionId`	Tds Transaction Id	Lookup → TdsTransaction		For non-salary TDS and TCS returns, the deduction in the TDS Transactions register that this row reports. Empty on salary returns, whose rows come from payroll. The register uses this link to refuse re-posting a bill's TDS once the deduction is reported in a Filed return.
`UpdatedDateTime`	Updated On	DateAndTime	Yes

Actions

Action	Label	Type	What it does
`DeleteListRow`	Delete	Delete	Delete
`EditHeader`	Edit	EditInline	Edit
`EditListRow`	Edit	Edit	Edit
`New`	New	New	New

Account — looks up via PartyAccountId
UserAccount — looks up via OwnerId
UserAccount — looks up via ModifiedById
UserAccount — looks up via CreatedById
TdsReturnChallan — looks up via ReturnChallanId
TdsTransaction — looks up via TdsTransactionId
TdsReturn — looks up via TdsReturnId

TDS Return Deductee Line — entity reference

Fields

Actions

Related entities

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