|
Flag |
New Section as per IT Act, 2025 |
Code in FN 144 |
|
|
A |
392(7) |
1004 |
Flag A - “Lower deduction” or “no deduction” is on account of a certificate under section 395(1) and 395(2) |
|
A |
393(2) [Table: Sl. No. 1] |
1039 |
|
|
A |
393(2) [Table: Sl. No. 2] |
1040 |
|
|
A |
393(2) [Table: Sl. No. 3] |
1041 |
|
|
A |
393(2) [Table: Sl. No. 4.E(a)] |
1042 |
|
|
A |
393(2) [Table: Sl. No. 4.E(b)] |
1043 |
|
|
A |
393(2) [Table: Sl. No. 5] |
1044 |
|
|
A |
393(2) [Table: Sl. No.6.E(a)] |
1045 |
|
|
A |
393(2) [Table: Sl. No.6.E(b)] |
1046 |
|
|
A |
393(2) [Table: Sl. No. 7] |
1047 |
|
|
A |
393(2) [Table: Sl. No. 8] |
1048 |
|
|
A |
393(2) [Table: Sl. No. 9] |
1049 |
|
|
A |
393(2) [Table: Sl. No. 10] |
1050 |
|
|
A |
393(2) [Table: Sl. No. 11] |
1051 |
|
|
A |
393(2) [Table: Sl. No. 12] |
1052 |
|
|
A |
393(2) [Table: Sl. No. 13] |
1053 |
|
|
A |
393(2) [Table: Sl. No. 14] |
1054 |
|
|
A |
393(2) [Table: Sl. No. 15] |
1055 |
|
|
A |
393(2) [Table: Sl. No. 16] |
1056 |
|
|
A |
393(2) [Table: Sl. No. 17] |
1057 |
|
|
A |
393(3) [Table: Sl. No. 1] |
1058 |
|
|
A |
393(3) [Table: Sl. No. 2] |
1060 |
|
|
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 |
|
|
C |
392(7) |
1004 |
Deduction is on higher rate under section 397(2) on account of non-furnishing of PAN |
|
C |
393(2) [Table: Sl. No. 1] |
1039 |
|
|
C |
393(2) [Table: Sl. No. 2] |
1040 |
|
|
C |
393(2) [Table: Sl. No. 3] |
1041 |
|
|
C |
393(2) [Table: Sl. No. 4.E(a)] |
1042 |
|
|
C |
393(2) [Table: Sl. No. 4.E(b)] |
1043 |
|
|
C |
393(2) [Table: Sl. No. 5] |
1044 |
|
|
C |
393(2) [Table: Sl. No.6.E(a)] |
1045 |
|
|
C |
393(2) [Table: Sl. No.6.E(b)] |
1046 |
|
|
C |
393(2) [Table: Sl. No. 7] |
1047 |
|
|
C |
393(2) [Table: Sl. No. 8] |
1048 |
|
|
C |
393(2) [Table: Sl. No. 9] |
1049 |
|
|
C |
393(2) [Table: Sl. No. 10] |
1050 |
|
|
C |
393(2) [Table: Sl. No. 11] |
1051 |
|
|
C |
393(2) [Table: Sl. No. 12] |
1052 |
|
|
C |
393(2) [Table: Sl. No. 13] |
1053 |
|
|
C |
393(2) [Table: Sl. No. 14] |
1054 |
|
|
C |
393(2) [Table: Sl. No. 15] |
1055 |
|
|
C |
393(2) [Table: Sl. No. 16] |
1056 |
|
|
C |
393(2) [Table: Sl. No. 17] |
1057 |
|
|
C |
393(3) [Table: Sl. No. 1] |
1058 |
|
|
C |
393(3) [Table: Sl. No. 2] |
1060 |
|
|
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 |