Complete reference of new TDS and TCS section codes effective from 1 April 2026 for tax compliance.
Available in🇮🇳 India
New section numbers have been introduced for TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) provisions. These replace the earlier sections under the previous Income Tax Act. Use the table below to look up the new section codes and their corresponding old section codes.
No Action RequiredRazorpay automatically handles these new section codes. You do not need to make any changes to your setup. This page is for your information and reference only.
These codes apply to TCS on use of parking lots, toll plazas, mines and quarries for business purposes.
Sl. No.
Nature of Payment
Old Section
New Section Code
62
Use of parking lot for business (excluding mineral oil mining)
206C(1C)
1090
63
Use of toll plaza for business (excluding mineral oil mining)
206C(1C)
1091
64
Use of mine or quarry for business (excluding mineral oil mining)
206C(1C)
1092
Watch Out!Not all section codes listed on this page may be supported on Razorpay. The tables are provided as a comprehensive reference. For the section codes applicable to your product, refer to the relevant product documentation or contact support.
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No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`10`}),_jsx(_components.td,{children:`Income in respect of units of a specified mutual fund or units from administrator of specified undertaking or specified company`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194K`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1013`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`11`}),_jsx(_components.td,{children:`Interest from units of a business trust to a resident unit holder`}),_jsx(_components.td,{children:`194LBA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1014`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`12`}),_jsx(_components.td,{children:`Dividend from units of a business trust to a resident unit holder`}),_jsx(_components.td,{children:`194LBA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1015`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`13`}),_jsx(_components.td,{children:`Renting income from units of a business trust (REIT) to a resident unit holder`}),_jsx(_components.td,{children:`194LBA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1016`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`14`}),_jsx(_components.td,{children:`Income in respect of units of an investment fund specified in section 224`}),_jsx(_components.td,{children:`194LBB`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1017`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`15`}),_jsx(_components.td,{children:`Income in respect of an investment in a securitisation trust specified in section 221`}),_jsx(_components.td,{children:`194LBC`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1018`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`interest`,children:`Interest`}),`\n`,_jsx(_components.p,{children:`These codes apply to TDS on interest payments including securities and other interest income.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`16`}),_jsx(_components.td,{children:`Interest on securities`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`193`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1019`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`17`}),_jsx(_components.td,{children:`Interest other than on securities - senior citizen`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194A`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1020`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`18`}),_jsx(_components.td,{children:`Interest other than on securities - other than senior citizen`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194A`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1021`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`19`}),_jsx(_components.td,{children:`Interest other than interest on securities`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194A`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1022`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`contractor-payments`,children:`Contractor payments`}),`\n`,_jsx(_components.p,{children:`These codes apply to TDS on payments made to contractors under a contract.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`20`}),_jsx(_components.td,{children:`Contract payment - contractor is individual or HUF`}),_jsx(_components.td,{children:`194C`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1023`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`21`}),_jsx(_components.td,{children:`Contract payment - contractor is other than individual or HUF`}),_jsx(_components.td,{children:`194C`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1024`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`professional-and-technical-services`,children:`Professional and technical services`}),`\n`,_jsx(_components.p,{children:`These codes apply to TDS on fees for professional services, technical services and director remuneration.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`22`}),_jsx(_components.td,{children:`Fees for technical services (not professional), royalty for cinematographic films or call centre operations - specified person`}),_jsx(_components.td,{children:`194J(a)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1026`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`23`}),_jsx(_components.td,{children:`Fees for professional services or sum referred to in section 26(2)(h) - specified person`}),_jsx(_components.td,{children:`194J(b)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1027`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`24`}),_jsx(_components.td,{children:`Remuneration, fees or commission to a director of a company - specified person`}),_jsx(_components.td,{children:`194J(b)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1028`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`dividends-insurance-and-other-payments`,children:`Dividends, insurance and other payments`}),`\n`,_jsx(_components.p,{children:`These codes apply to TDS on dividends, insurance payouts, purchase of goods, e-commerce transactions and other specified payments.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`25`}),_jsx(_components.td,{children:`Dividends (including on preference shares) declared`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1029`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`26`}),_jsx(_components.td,{children:`Sum under a life insurance policy (including bonus)`}),_jsx(_components.td,{children:`194DA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1030`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`27`}),_jsx(_components.td,{children:`Sum for purchase of any goods`}),_jsx(_components.td,{children:`194Q`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1031`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`28`}),_jsx(_components.td,{children:`Payment to specified senior citizen`}),_jsx(_components.td,{children:`194P`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1032`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`29`}),_jsx(_components.td,{children:`Benefit or perquisite arising from business or profession of any resident`}),_jsx(_components.td,{children:`194R`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1033`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`30`}),_jsx(_components.td,{children:`Sale of goods or provision of services by e-commerce participant facilitated by e-commerce operator`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194-O`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1035`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`31`}),_jsx(_components.td,{children:`Consideration for transfer of a virtual digital asset (other than individual or HUF)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194S`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1037`})]})]})]}),`\n`,_jsx(Heading,{level:`2`,id:`tds-section-codes-section-393-3-special-payments`,children:`TDS Section Codes - Section 393(3) (Special Payments)`}),`\n`,_jsx(_components.p,{children:`These codes apply to TDS on winnings, lottery, horse racing, cash withdrawals and other special categories.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`32`}),_jsx(_components.td,{children:`Winnings from lottery, crossword puzzle, card game, gambling or betting`}),_jsx(_components.td,{children:`194B`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1058`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`33`}),_jsx(_components.td,{children:`Winnings from online game`}),_jsx(_components.td,{children:`194BA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1060`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`34`}),_jsx(_components.td,{children:`Winnings from horse race`}),_jsx(_components.td,{children:`194BB`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1062`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`35`}),_jsx(_components.td,{children:`Income to person stocking, distributing, purchasing or selling lottery tickets`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194G`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1063`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`36`}),_jsx(_components.td,{children:`Cash payment by bank/post office/co-operative society - deductee is co-operative society`}),_jsx(_components.td,{children:`194N`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1064`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`37`}),_jsx(_components.td,{children:`Cash payment by bank/post office/co-operative society - deductee is other than co-operative society`}),_jsx(_components.td,{children:`194N`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1065`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`38`}),_jsx(_components.td,{children:`Amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961`}),_jsx(_components.td,{children:`194EE`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1066`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`39`}),_jsx(_components.td,{children:`Salary, remuneration, commission, bonus or interest to a partner of the firm`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`194T`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1067`})]})]})]}),`\n`,_jsx(Heading,{level:`2`,id:`tcs-section-codes-section-394-1-tax-collected-at-source`,children:`TCS Section Codes - Section 394(1) (Tax Collected at Source)`}),`\n`,_jsx(_components.p,{children:`These codes apply to TCS on sale of goods, minerals, luxury items, remittances and more.`}),`\n`,_jsx(Heading,{level:`3`,id:`sale-of-specific-goods`,children:`Sale of specific goods`}),`\n`,_jsx(_components.p,{children:`These codes apply to TCS on sale of alcoholic liquor, forest produce, scrap and minerals.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`40`}),_jsx(_components.td,{children:`Sale of alcoholic liquor for human consumption`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1068`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`41`}),_jsx(_components.td,{children:`Sale of tendu leaves`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1069`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`42`}),_jsx(_components.td,{children:`Sale of timber obtained under a forest lease`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1070`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`43`}),_jsx(_components.td,{children:`Sale of timber obtained by any mode other than a forest lease`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1071`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`44`}),_jsx(_components.td,{children:`Sale of any other forest produce (not timber or tendu leaves) under a forest lease`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1072`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`45`}),_jsx(_components.td,{children:`Sale of scrap`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1073`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`46`}),_jsx(_components.td,{children:`Sale of minerals, being coal or lignite or iron ore`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`206C(1)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1074`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`luxury-and-high-value-goods-sale-consideration-exceeding-₹1000000`,children:`Luxury and high-value goods (sale consideration exceeding ₹10,00,000)`}),`\n`,_jsx(_components.p,{children:`These codes apply to TCS on sale of luxury and high-value goods where the sale consideration exceeds ₹10,00,000.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`47`}),_jsx(_components.td,{children:`Motor vehicle`}),_jsx(_components.td,{children:`206C(1F)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1075`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`48`}),_jsx(_components.td,{children:`Wrist watch`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1076`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`49`}),_jsx(_components.td,{children:`Art piece (antiques, painting, sculpture)`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1077`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`50`}),_jsx(_components.td,{children:`Collectibles (coin, stamp)`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1078`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`51`}),_jsx(_components.td,{children:`Yacht, rowing boat, canoe, helicopter`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1079`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`52`}),_jsx(_components.td,{children:`Pair of sunglasses`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1080`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`53`}),_jsx(_components.td,{children:`Bag (handbag, purse)`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1081`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`54`}),_jsx(_components.td,{children:`Pair of shoes`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1082`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`55`}),_jsx(_components.td,{children:`Sportswear and equipment (golf kit, ski-wear)`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1083`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`56`}),_jsx(_components.td,{children:`Home theatre system`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1084`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`57`}),_jsx(_components.td,{children:`Horse for racing or polo`}),_jsx(_components.td,{children:`NA`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1085`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`remittances-under-liberalised-remittance-scheme-lrs`,children:`Remittances under Liberalised Remittance Scheme (LRS)`}),`\n`,_jsx(_components.p,{children:`These codes apply to TCS on remittances made under the Liberalised Remittance Scheme.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`58`}),_jsx(_components.td,{children:`Remittance exceeding ₹10,00,000 for education or medical treatment`}),_jsx(_components.td,{children:`206C(1G)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1086`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`59`}),_jsx(_components.td,{children:`Remittance exceeding ₹10,00,000 for purposes other than education or medical treatment`}),_jsx(_components.td,{children:`206C(1G)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1087`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`overseas-tour-packages`,children:`Overseas tour packages`}),`\n`,_jsx(_components.p,{children:`These codes apply to TCS on sale of overseas tour programme packages.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`60`}),_jsx(_components.td,{children:`Overseas tour programme package - amount up to ₹10,00,000`}),_jsx(_components.td,{children:`206C(1G)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1088`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`61`}),_jsx(_components.td,{children:`Overseas tour programme package - amount above ₹10,00,000`}),_jsx(_components.td,{children:`206C(1G)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1089`})]})]})]}),`\n`,_jsx(Heading,{level:`3`,id:`mining-and-quarrying`,children:`Mining and quarrying`}),`\n`,_jsx(_components.p,{children:`These codes apply to TCS on use of parking lots, toll plazas, mines and quarries for business purposes.`}),`\n`,_jsxs(Table,{children:[_jsx(_components.thead,{children:_jsxs(_components.tr,{children:[_jsx(_components.th,{children:`Sl. No.`}),_jsx(_components.th,{children:`Nature of Payment`}),_jsx(_components.th,{children:`Old Section`}),_jsx(_components.th,{children:`New Section Code`})]})}),_jsxs(_components.tbody,{children:[_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`62`}),_jsx(_components.td,{children:`Use of parking lot for business (excluding mineral oil mining)`}),_jsx(_components.td,{children:`206C(1C)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1090`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`63`}),_jsx(_components.td,{children:`Use of toll plaza for business (excluding mineral oil mining)`}),_jsx(_components.td,{children:`206C(1C)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1091`})]}),_jsxs(_components.tr,{children:[_jsx(_components.td,{\"data-numeric\":`true`,children:`64`}),_jsx(_components.td,{children:`Use of mine or quarry for business (excluding mineral oil mining)`}),_jsx(_components.td,{children:`206C(1C)`}),_jsx(_components.td,{\"data-numeric\":`true`,children:`1092`})]})]})]}),`\n`,_jsxs(Warning,{children:[_jsx(_components.p,{children:_jsx(_components.strong,{children:`Watch Out!`})}),_jsx(_components.p,{children:`Not all section codes listed on this page may be supported on Razorpay. The tables are provided as a comprehensive reference. 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