Flag	New Section as per IT Act, 2025	Code in FN 139	Flag Value
A	"Lower collection" is on account of a certificate under section 395(3).	394(1) [Table: Sl. No. 1] 394(1) [Table: Sl. No. 2] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 4] 394(1) [Table: Sl. No. 5] 394(1) [Table: Sl. No. 6.D(a)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 7.D(a)] 394(1) [Table: Sl. No. 7.D(b)] 394(1) [Table: Sl. No. 8.D(a)] 394(1) [Table: Sl. No. 8.D(b)] 394(1) [Table: Sl. No. 9] 394(1) [Table: Sl. No. 9] 394(1) [Table: Sl. No. 9]	1068 1069 1070 1071 1072 1073 1074 1075 1076 1077 1078 1079 1080 1081 1082 1083 1084 1085 1086 1087 1088 1089 1090 1091 1092
B	"Non-collection" is on account of furnishing of declaration under section 394(2)	394(1) [Table: Sl. No. 1] 394(1) [Table: Sl. No. 2] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 4] 394(1) [Table: Sl. No. 5]	1068 1069 1070 1071 1072 1073 1074
C	Collection is at higher rate under section 397(2) on account of non-furnishing of PAN	394(1) [Table: Sl. No. 1] 394(1) [Table: Sl. No. 2] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 3] 394(1) [Table: Sl. No. 4] 394(1) [Table: Sl. No. 5] 394(1) [Table: Sl. No. 6.D(a)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 7.D(a)] 394(1) [Table: Sl. No. 7.D(b)] 394(1) [Table: Sl. No. 8.D(a)] 394(1) [Table: Sl. No. 8.D(b)] 394(1) [Table: Sl. No. 9] 394(1) [Table: Sl. No. 9] 394(1) [Table: Sl. No. 9]	1068 1069 1070 1071 1072 1073 1074 1075 1076 1077 1078 1079 1080 1081 1082 1083 1084 1085 1086 1087 1088 1089 1090 1091 1092
F	No collection is on account of section 394(5) or section 402(6) [Table: Sl. No. 4 & 5, Column D]	394(1) [Table: Sl. No. 7.D(a)] 394(1) [Table: Sl. No. 7.D(b)] 394(1) [Table: Sl. No. 8.D(a)] 394(1) [Table: Sl. No. 8.D(b)]	1086 1087 1088 1089
K	No collection as per the provisions of section 394(4)	394(1) [Table: Sl. No. 7.D(a)] 394(1) [Table: Sl. No. 7.D(b)]	1086 1087
Y	No collection is on account of receipt below threshold limit as specified in section 394(1) [Table: Sl. No. 7]	394(1) [Table: Sl. No. 7.D(a)] 394(1) [Table: Sl. No. 7.D(b)]	1086 1087
Z	No collection or lower collection is in view of notification issued under section 400(1) of the Income-tax Act, 2025	394(1) [Table: Sl. No. 6.D(a)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)] 394(1) [Table: Sl. No. 6.D(b)]	1075 1076 1077 1078 1079 1080 1081 1082 1083 1084 1085