CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
DeducteeTypeScope | Deductee Type Scope | PickList | | Splits sections with two rates. Individual / HUF matches parties whose Deductee Type is Individual or HUF; Others matches every other type. Empty matches every party. A party with no Deductee Type matches only rows with an empty scope, so it gets nothing from the catalog's 194C rows. Values: Individual / HUF, Others. |
DeductionPoint | Deduction Point | PickList | | When tax is withheld: At bill booking (bill or invoice posting), At payment / receipt (a payment settling the bill, or a receipt against the invoice), or Earlier of bill or payment (whichever comes first, once). Empty is treated as At bill booking. Does not apply to TDS a customer deducts from your invoices, whose timing is a Finance module setting. Values: At bill booking, At payment / receipt, Earlier of bill or payment. |
Description | Description | Text | | What the section covers, filled by provisioning. For reference only. |
EffectiveFrom | Effective From | DateAndTime | | First date the row can govern, compared with the document's posting date. Empty means no start limit. Provisioned rows start on 1 April 2026. |
EffectiveTo | Effective To | Date | | Last date the row can govern. Empty means no end. Provisioning sets 31 March 2026 on open rows with no payment code (31 March 2025 for 206C(1H)). |
FormCode | Form Code | PickList | | The quarterly return the section belongs to. For reference only: the return a deduction goes to follows Nature, not this field. Values: 138 — Salary (ex-24Q), 140 — Resident non-salary (ex-26Q), 143 — TCS (ex-27EQ), 144 — Non-resident (ex-27Q). |
Id | Id | Guid | Yes | |
IsActive | Is Active | Boolean | | When off, the row is skipped and another row with the same Section Code and Nature that is in force is used instead. Empty counts as on. Only active TDS rows are copied to bill lines as an account's default section. |
LeviedOnExcessOverThreshold | Levied On Excess Over Threshold | Boolean | | When on, only the part of the year-to-date total above Threshold Annual is taxed (the catalog sets it for 194Q). When off, a document that triggers tax is taxed on its full amount for the section; earlier untaxed documents are not caught up. |
MinorHead | Minor Head | PickList | | Challan minor head, 200 Regular by default. For reference only: monthly challans are always drafted with minor head 200. Values: 200 — Regular, 400 — Demand. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | The row's name shown in pickers. Required and typed by hand; there is no numbering series. Provisioned rows are named section code [payment code], for example 194C [1024]. |
Nature | Nature | PickList | | TDS (deducted on payables) or TCS (collected on receivables); defaults to TDS. Copied to each deduction, decides the control account (TDS Payable, TCS Payable, or TDS Receivable for a TDS row on an invoice) and the quarterly return (TDS to Form 140, TCS to Form 143). Posting does not check that it fits the document, so a TCS row on a bill line is recorded as TCS. Values: TDS — deducted on payables, TCS — collected on receivables. |
NewSectionRef | New Section Ref | Text | | The 2025-Act section reference, for example 393(1). For reference only; nothing reads it. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PaymentCode | Payment Code | Number | | The four-digit payment code used from FY 2026-27, for example 1023 or 1024. Copied to each deduction; monthly challans group by it. Older rows without it report by Section Code. Provisioning finds and updates its rows by this code. |
Rate | Rate | Currency | | Withholding rate in percent (2 means 2%) applied when the party's account has a PAN. A valid lower deduction certificate replaces it. |
RateNoPAN | Rate No PAN | Currency | | Higher rate in percent applied when the party's account has no PAN; such deductions carry remarks code C on the return. Empty or 0 means the normal rate applies even without a PAN. A PAN marked invalid by verification still counts as present when posting. |
RecordTypeId | Record Type | Guid, hidden | | |
SectionCode | Section Code | Text | | The statutory section, for example 194C, 194J-P or 206C(1). Rows sharing a Section Code and Nature stand in for each other by date and deductee type, share one annual threshold total, and are matched by lower deduction certificates. Also the name shown on a TCS document tax slot. |
ThresholdAnnual | Threshold Annual | Currency | | Year-to-date amount above which tax starts. The total adds the current document to the party's earlier non-reversed register entries for the same company, financial year and section code. Documents that stayed below the thresholds write no register entry, so they are not counted. With both thresholds empty, every amount is taxed. |
ThresholdSingle | Threshold Single | Currency | | Amount at which one document's value for the section is taxed on its own (equal to it or more). Empty means no single-document test. |
UIProps | UI Props | Text | | |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
