## Documentation Index Access the complete documentation index at: https://www.zoho.com/in/books/kb/llms.txt Use this file to discover all available documentation pages before proceeding. [Back](./) # I can see a column called TDS Section Code in the sample file when I import transactions. What needs to be mentioned in that column? The below table denotes the TDS values allowed as per the Income Tax Act, 2025: **Allowed Values** **Description** accumulated\_balance\_payment Payment of accumulated balance due to an employee made by the trustees of the Recognized Provident Fund (RPF). insurance\_commission Insurance Commission commission\_or\_brokerage Commission or Brokerage rent\_individual\_or\_huf Any rent - Individual/HUF rent\_plant\_machinery Rent on plant and machinery rent\_land\_furniture Rent on land or furniture etc immovable\_property\_sale TDS on immovable property sale specified\_agreement\_payment Payments Under Specified Agreement compensation\_on\_acquisition Compensation on acquisition income\_from\_mutual\_fund Income from mutual fund units interest\_business\_unit Certain income in the form of interest from units of a business trust virtual\_asset\_non\_audit\_individual\_or\_huf Transfer of virtual digital asset - individual or HUF(non-audit) virtual\_asset\_other\_individual\_or\_huf Transfer of virtual digital asset - other than individual or HUF virtua\_asset\_not\_wholly Transfer of a virtual digital asset(Not wholly in cash) dividend\_business\_unit Certain income in the form of dividend from units of a business trust rental\_income\_unit\_holder Certain income in the form of interest from units of a business trust income\_from\_investment\_fund Income in respect of units of investment fund income\_from\_securitization\_trust Income in respect of investment in securitization trust interest\_on\_securities Interest on securities income\_other\_interest\_on\_securities\_senior\_citizen Interest other than securities - senior citizen income\_other\_interest\_on\_securities Interest other than securities - non-senior citizen income\_other\_interest\_on\_securities\_specified\_person Interest other than interest on securities - Specified person contract\_payments\_individual\_or\_huf Contract payments - individual or HUF contract\_payments\_other\_individual\_or\_huf Contract payments - other than individual or HUF payment\_contractors\_and\_professionals Payment To Resident Contractors And Professionals technical\_services Technical services professional\_fees Professional fees director\_remuneration Director remuneration dividend Dividend lic\_maturity\_proceeds LIC maturity proceeds purchase\_of\_goods Payment of purchase of goods benefit\_or\_perquisite Benefit or perquisite benefit\_or\_perquisite\_not\_wholly Benefit or perquisite(Not wholly in cash) ecommerce\_participant e-commerce participant tax\_deduction\_specified\_senior\_citizen Deduction of tax in case of specified senior citizens payment\_non\_resident\_sportsmen\_or\_sports\_association Payments to non-resident sportsmen or sports association interset\_on\_foreign\_currency Interest on foreign currency borrowings from Indian company interest\_on\_rupees\_denominated\_bonds Interest on foreign currency borrowings from Indian company interest\_on\_listed\_bonds\_before\_june Interest on LT bond / rupee bond listed on IFSC (Apr 2020 - Jul 2023) interest\_on\_listed\_bonds\_after\_june Interest on LT bond / rupee bond listed on IFSC (on or after Jul 2023) interest\_income\_non\_resident Payment in respect of compensation on acquisition of certain immovable property. distributed\_income\_specified\_3\_b\_a Distributed income - business trust - Schedule V \[Table: Sl. No. 3.B(a)\] distributed\_income\_specified\_3\_b\_b Distributed income - business trust - Schedule V \[Table: Sl. No. 3.B(b)\] distributed\_income\_specified\_4 Distributed income - business trust - Schedule V \[Table: Sl. No. 4\] income\_respect\_of\_units\_investment\_funds Income from investment fund units (section 224) income\_respect\_of\_investment\_securitisation\_trust Income from securitisation trust (section 221) income\_respect\_of\_units\_mutual\_funds Income from Units/MF to Non-Residents income\_respect\_of\_units\_section\_208 Income from units referred to in section 208 - Offshore fund income\_transfer\_of\_units\_section\_208 Long-term capital gains on units referred to in section 208 - Offshore fund income\_interset\_dividend\_section\_209 Interest / dividends on bonds or Global Depository Receipts (section 209) income\_long\_term\_capital\_gains\_section\_209 Long-term capital gains on bonds or GDRs referred to in section 209 income\_securities\_section\_210\_foreign\_investor Income of foreign institutional investors from securities. income\_securities\_section\_210\_specified\_fund Income on securities - specified fund other\_sums\_payable\_non\_resident Other sums payable to a non-resident lotteries\_winnings Lotteries Winnings lotteries\_winnings\_not\_wholly Lotteries Winnings(Not wholly in cash) winnings\_online\_games Winnings from online games winnings\_online\_games\_not\_wholly Winnings from online games(Not wholly in cash) winnings\_horse\_races Horse Race commission\_prize\_lottery Commission - prize on lottery payment\_cooperative\_society Payment of certain amounts in cash to co-operative societies not covered by first provision payment\_other\_cooperative\_society Payment of certain amounts in cash other than cases covered by first proviso or third provision deposits\_in\_nss Deposits in NSS payment\_to\_partners Payment by Partnership Firm to Partners payment\_to\_non\_union\_employee Payment to Government employees other than Union Government employees payment\_to\_non\_govt\_employee Payment to employees other than Government employees payment\_to\_indian\_govt\_employee Payment to Indian Government employees