Flag

New Section as per IT Act, 2025

Code in FN 139

Flag Value

A

392(7)

1004

Flag A - “Lower deduction” or “no deduction” is on account of a certificate under section 395(1)

A

393(1) [Table: Sl. No. 1(i)]

1005

A

393(1) [Table: Sl. No. 1(ii)]

1006

A

393(1) [Table: Sl. No. 2(ii).D(a)]

1008

A

393(1) [Table: Sl. No. 2(ii).D(b)]

1009

A

393(1) [Table: Sl. No. 3(ii)]

1011

A

393(1) [Table: Sl. No. 3(iii)]

1012

A

393(1) [Table: Sl. No. 4(i)]

1013

A

393(1) [Table: Sl. No.  4(ii)]

1014

A

393(1) [Table: Sl. No.  4(ii)]

1015

A

393(1) [Table: Sl. No.  4(ii)]

1016

A

393(1) [Table: Sl. No.  4(iii)]

1017

A

393(1) [Table: Sl. No.  4(iv)]

1018

A

393(1) [Table: Sl. No. 5(i)]

1019

A

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

A

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

A

393(1) [Table: Sl. No. 5(iii)]

1022

A

393(1) [Table: Sl. No. 6(i).D(a)]

1023

A

393(1) [Table: Sl. No. 6(i).D(b)]

1024

A

393(1) [Table: Sl. No. 6(iii).D(a)]

1026

A

393(1) [Table: Sl. No. 6(iii).D(b)]

1027

A

393(1) [Table: Sl. No. 6(iii).D(b)]

1028

A

393(1) [Table: Sl. No. 7]

1029

A

393(1) [Table: Sl. No. 8(i)]

1030

A

393(1) [Table: Sl. No.  8(ii)]

1031

A

393(1) [Table: Sl. No.  8(iv)]

1033

A

393(1) [Table: Sl. No.  8(iv)] Note 6

1034

A

393(1) [Table: Sl. No.  8(v)]

1035

A

393(1) [Table: Sl. No.  8(vi)] 

1037

A

393(1) [Table: Sl. No.  8(vi)] Note 6

1038

A

393(3) [Table: Sl. No. 1]

1058

A

393(3) [Table: Sl. No. 1] Note 2

1059

A

393(3) [Table: Sl. No. 2]

1060

A

393(3) [Table: Sl. No. 2] Note 2

1061

A

393(3) [Table: Sl. No. 3]

1062

A

393(3) [Table: Sl. No. 4]

1063

A

393(3) [Table: Sl. No.  5.D(a)]

1064

A

393(3) [Table: Sl. No.  5.D(b)]

1065

A

393(3) [Table: Sl. No. 6]

1066

A

393(3) [Table: Sl. No.  7]

1067

B

392(7)

1004

No deduction is on account of declaration under section 393(6)

B

393(1) [Table: Sl. No. 1(i)]

1005

B

393(1) [Table: Sl. No. 2(ii).D(a)]

1008

B

393(1) [Table: Sl. No. 2(ii).D(b)]

1009

B

393(1) [Table: Sl. No. 4(i)]

1013

B

393(1) [Table: Sl. No. 5(i)]

1019

B

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

B

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

B

393(1) [Table: Sl. No. 5(iii)]

1022

B

393(1) [Table: Sl. No. 7]

1029

B

393(1) [Table: Sl. No. 8(i)]

1030

C

392(7)

1004

Deduction is on higher rate under section 397(2) on account of non-furnishing of PAN

C

393(1) [Table: Sl. No. 1(i)]

1005

C

393(1) [Table: Sl. No. 1(ii)]

1006

C

393(1) [Table: Sl. No. 2(ii).D(a)]

1008

C

393(1) [Table: Sl. No. 2(ii).D(b)]

1009

C

393(1) [Table: Sl. No. 3(ii)]

1011

C

393(1) [Table: Sl. No. 3(iii)]

1012

C

393(1) [Table: Sl. No. 4(i)]

1013

C

393(1) [Table: Sl. No.  4(ii)]

1014

C

393(1) [Table: Sl. No.  4(ii)]

1015

C

393(1) [Table: Sl. No.  4(ii)]

1016

C

393(1) [Table: Sl. No.  4(iii)]

1017

C

393(1) [Table: Sl. No.  4(iv)]

1018

C

393(1) [Table: Sl. No. 5(i)]

1019

C

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

C

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

C

393(1) [Table: Sl. No. 5(iii)]

1022

C

393(1) [Table: Sl. No. 6(i).D(a)]

1023

C

393(1) [Table: Sl. No. 6(i).D(b)]

1024

C

393(1) [Table: Sl. No. 6(iii).D(a)]

1026

C

393(1) [Table: Sl. No. 6(iii).D(b)]

1027

C

393(1) [Table: Sl. No. 6(iii).D(b)]

1028

C

393(1) [Table: Sl. No. 7]

1029

C

393(1) [Table: Sl. No. 8(i)]

1030

C

393(1) [Table: Sl. No.  8(ii)]

1031

C

393(1) [Table: Sl. No.  8(iv)]

1033

C

393(1) [Table: Sl. No.  8(iv)] Note 6

1034

C

393(1) [Table: Sl. No.  8(v)]

1035

C

393(1) [Table: Sl. No.  8(vi)] 

1037

C

393(1) [Table: Sl. No.  8(vi)] Note 6

1038

C

393(3) [Table: Sl. No. 1]

1058

C

393(3) [Table: Sl. No. 1] Note 2

1059

C

393(3) [Table: Sl. No. 2]

1060

C

393(3) [Table: Sl. No. 2] Note 2

1061

C

393(3) [Table: Sl. No. 3]

1062

C

393(3) [Table: Sl. No. 4]

1063

C

393(3) [Table: Sl. No.  5.D(a)]

1064

C

393(3) [Table: Sl. No.  5.D(b)]

1065

C

393(3) [Table: Sl. No. 6]

1066

C

393(3) [Table: Sl. No.  7]

1067

D

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

No deduction or lower deduction is on account of payment made to a person or class of person on account of notification issued under section 194A(5) of the Income-tax Act, 1961 or being issued under section 400(1) of the Act

D

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

D

393(1) [Table: Sl. No. 5(iii)]

1022

E

392(7)

1004

No deduction is on account of payment being made to a person referred to in Board Circular No. 3 of 2002 dated 28th June, 2002 or Board Circular No. 11 of 2002 dated 22nd November, 2002 or Board Circular No. 18/2017 dated 29th May, 2017

E

393(1) [Table: Sl. No. 1(i)]

1005

E

393(1) [Table: Sl. No. 1(ii)]

1006

E

393(1) [Table: Sl. No. 2(ii).D(a)]

1008

E

393(1) [Table: Sl. No. 2(ii).D(b)]

1009

E

393(1) [Table: Sl. No. 3(ii)]

1011

E

393(1) [Table: Sl. No. 3(iii)]

1012

E

393(1) [Table: Sl. No. 4(i)]

1013

E

393(1) [Table: Sl. No.  4(ii)]

1014

E

393(1) [Table: Sl. No.  4(ii)]

1015

E

393(1) [Table: Sl. No.  4(ii)]

1016

E

393(1) [Table: Sl. No.  4(iii)]

1017

E

393(1) [Table: Sl. No.  4(iv)]

1018

E

393(1) [Table: Sl. No. 5(i)]

1019

E

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

E

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

E

393(1) [Table: Sl. No. 5(iii)]

1022

E

393(1) [Table: Sl. No. 6(i).D(a)]

1023

E

393(1) [Table: Sl. No. 6(i).D(b)]

1024

E

393(1) [Table: Sl. No. 6(iii).D(a)]

1026

E

393(1) [Table: Sl. No. 6(iii).D(b)]

1027

E

393(1) [Table: Sl. No. 6(iii).D(b)]

1028

E

393(1) [Table: Sl. No. 7]

1029

E

393(1) [Table: Sl. No. 8(i)]

1030

E

393(1) [Table: Sl. No.  8(ii)]

1031

E

393(1) [Table: Sl. No.  8(iv)]

1033

E

393(1) [Table: Sl. No.  8(iv)] Note 6

1034

E

393(1) [Table: Sl. No.  8(v)]

1035

E

393(1) [Table: Sl. No.  8(vi)] 

1037

E

393(1) [Table: Sl. No.  8(vi)] Note 6

1038

E

393(3) [Table: Sl. No. 1]

1058

E

393(3) [Table: Sl. No. 1] Note 2

1059

E

393(3) [Table: Sl. No. 2]

1060

E

393(3) [Table: Sl. No. 2] Note 2

1061

E

393(3) [Table: Sl. No. 3]

1062

E

393(3) [Table: Sl. No. 4]

1063

E

393(3) [Table: Sl. No.  5.D(a)]

1064

E

393(3) [Table: Sl. No.  5.D(b)]

1065

E

393(3) [Table: Sl. No. 6]

1066

E

393(3) [Table: Sl. No.  7]

1067

N

393(3) [Table: Sl. No.  5.D(a)]

1064

No deduction is on account of payment made to a person referred to in section 393(4) [Table: Sl. No. 18] of the Act or on account of notification issued under fifth proviso to section 194N of the Income-tax Act, 1961

N

393(3) [Table: Sl. No.  5.D(b)]

1065

O

393(1) [Table: Sl. No.  4(ii)]

1015

No deduction as per the provisions of section 393(4) [Table: Sl. No. 5]

P

393(1) [Table: Sl. No. 7]

1029

No deduction is on account of payment of dividend made to a business trust referred to in section 393(4) [Table: Sl. No. 10(d)] or in view of any notification issued under section 393(4) [Table: Sl. No. 10(e)]

Q

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

No deduction is on account of payment made to an entity referred to in section 393(4) Table: [Sl. No. 7(c)(v)]

Q

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

Q

393(1) [Table: Sl. No. 5(iii)]

1022

S

393(1) [Table: Sl. No.  8(ii)]

1031

No deduction is in view of the tax being deductible or collectible under any provision of the Act w.r.t. transaction referred in section 393(1) [Table Sl. No. 8(ii)] Note 1(a)

T

393(1) [Table: Sl. No. 6(i).D(a)]

1023

No deduction is on account of deductee/payee being transporter. PAN of deductee/payee is mandatory {section 393(4) [Table: Sl. No. 8]}

T

393(1) [Table: Sl. No. 6(i).D(b)]

1024

Y

392(7)

1004

No deduction is on account of payment below threshold limit as specified in the Act

Y

393(1) [Table: Sl. No. 1(i)]

1005

Y

393(1) [Table: Sl. No. 1(ii)]

1006

Y

393(1) [Table: Sl. No. 3(iii)]

1012

Y

393(1) [Table: Sl. No. 4(i)]

1013

Y

393(1) [Table: Sl. No. 5(i)]

1019

Y

393(1) [Table: Sl. No. 5(ii).D(a)]

1020

Y

393(1) [Table: Sl. No. 5(ii).D(b)]

1021

Y

393(1) [Table: Sl. No. 5(iii)]

1022

Y

393(1) [Table: Sl. No. 6(i).D(a)]

1023

Y

393(1) [Table: Sl. No. 6(i).D(b)]

1024

Y

393(1) [Table: Sl. No. 6(iii).D(a)]

1026

Y

393(1) [Table: Sl. No. 6(iii).D(b)]

1027

Y

393(1) [Table: Sl. No. 7]

1029

Y

393(1) [Table: Sl. No. 8(i)]

1030

Y

393(1) [Table: Sl. No.  8(ii)]

1031

Y

393(1) [Table: Sl. No.  8(iv)]

1033

Y

393(1) [Table: Sl. No.  8(iv)] Note 2

1034

Y

393(1) [Table: Sl. No.  8(v)]

1035

Y

393(1) [Table: Sl. No.  8(vi)] 

1037

Y

393(1) [Table: Sl. No.  8(vi)] Note 6

1038

Y

393(3) [Table: Sl. No. 1]

1058

Y

393(3) [Table: Sl. No. 1] Note 2

1059

Y

393(3) [Table: Sl. No. 3]

1062

Y

393(3) [Table: Sl. No. 4]

1063

Y

393(3) [Table: Sl. No. 6]

1066

Y

393(3) [Table: Sl. No.  7]

1067

Z

393(1) [Table: Sl. No. 1(i)]

1005

No deduction or lower deduction is on account of payment in view of notification issued under section 400(1) of the Act

Z

393(1) [Table: Sl. No. 1(ii)]

1006

Z

393(1) [Table: Sl. No. 2(ii).D(a)]

1008

Z

393(1) [Table: Sl. No.  4(iii)]

1017

Z

393(1) [Table: Sl. No. 5(i)]

1019

Z

393(1) [Table: Sl. No. 6(i).D(a)]

1023

Z

393(1) [Table: Sl. No. 6(i).D(b)]

1024

Z

393(1) [Table: Sl. No. 6(iii).D(a)]

1026

Z

393(1) [Table: Sl. No. 6(iii).D(b)]

1027

Z

393(1) [Table: Sl. No. 6(iii).D(b)]

1028

Z

393(1) [Table: Sl. No. 7]

1029

Z

393(2) [Table: Sl. No.6.E(a)]

1045

Z

393(2) [Table: Sl. No.6.E(b)]

1046