TDS Payment Challan or Challan 281 is the challan for the installment of TDS by organizations as well as Individuals. TDS is the system introduced by the government in which tax is withdrawn at source in the particular situation while making installment by the deductor at a stated rate and then it is to be paid to the Income Tax Department.

The due date for filing TDS Payment Challan

The due date for filing TDS payment challan after withdrawn the TDS is:

 In the case of Non-Government Assessee

  • Tax for March – 30th April
  • Tax for some another month – 7th Day of the next month

 In the case of Government Assessee

  • In case the tax has to be withdrawn without challan – Same Day
  • In case the tax has to be withdrawn with challan – 7th Day of the next month

Procedures for filing TDS Payment Challan

The online process to file Challan 281 

1. Go to e tax payment system website and choose then Challan 281.

2. Fill in the following details:

  • Tax Deduction Account Number
  • Assessment Year
  • Full Name will be auto fetched according to the Income Tax Department database.
  • Now, fill in Phone Number, your address, email ID,  Etc.

tds payment challan

3. After filling the above details, choose the Nature of the payment, Type of Payment, and pay through Internet Banking or Debit card.tds payment challan

4. After the payment is successful, the Challan receipt will be displayed.

The process to file Challan 281 Offline

1. Download the format of TDS Challan 281

2. Fill in the following details:

  • Full Name
  • Assessment Year
  • TAN Number
  • Now enter the kind of payment and the other details of payment. It may be acclaimed that while filling in the kind of payment in case of Offline Challan 281, you have to fill the code of the payment also which is later consulted in this article.

3. Get the printout of the challan 281.

4. After filling the details, the challan has to be submitted to the bank also with the payment of the Tax.

5. After submission of the challan with the bank, a receipt will be given by the bank as evidence. It will have the Challan Identification Number.

Specimen of the Offline Challan 281

tds payment challan

Details of the Nature of Payment

The details of the nature of payment are one of the significant aspects of filing Challan 281. In the case of online payment, it will be presented by clicking on the option of “Nature of Payment” and in the case of offline payment of Challan 281, the details of the Nature of Payment have to be filled containing the Code Number.

SectionNature of PaymentCode
192Payment to Govt. Employees other than Union Government Employees92A
192Payment of Employees other than Govt. Employees92B
193Interest on securities193
194Dividend194
194AInterest other than interest on securities94A
194BWinnings from lotteries and crossword puzzles94B
194BBWinnings from horse race4BB
194CPayment of contractors and sub-contractors94C
194DInsurance Commission94D
194EPayments to non-resident Sportsmen/Sport Associations94E
194EEPayments with respect to Deposits under National Savings Schemes4EE
194FPayments in respect to Re-purchase of Units by Mutual Funds or UTI94F
194G the prize, Commission, etc., on deal of Lottery tickets94G
194HBrokerage or Commission94H
194IRent94I
194JFees for Technical or Professional Services94J
194KIncome is to be paid to a resident assessee in regard of Units of a particular Mutual Fund or the Units of the UTI94K
194LAPayment of allowance on obtaining some immovable property94L
195Other sums are to be paid to a non-resident195
196AIncome in regard to units of Non-Residents96A
196BPayments in regard of Units to an Offshore Fund96B
196CIncome from foreign Currency Bonds or shares of Indian Company is to be paid to Non-Resident96C
196DThe income of foreign institutional shareholders from securities96D
206CCollection at source from Timber obtained by any mode other than a Forest Lease6CC
206CCollection at source from Alcoholic Liquor for Human Consumption6CA
206CCollection at source from Timber obtained under Forest lease6CB
206CCollection at source from contractors or licensee or lease relating to Parking lots6CF
206CCollection at source from any other Forest Produce (not being Tendu Leaves)6CD
206CCollection at source from Scrap6CE
206CCollection at source from tendu leaves6CI
206CCollection at source from contractors or licensee or lease relating to the toll plaza6CG
206CCollection at source from contractors or licensee or lease relating to mine or quarry6CH

Penalty

If TDS has been deducted by the deductor but it has not been payable to the Income Tax Department at a particular time then interest at the rate of 1.5% per month on the TDS amount has payable.

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