Tax reference pages · Tax Year 2026-27
Form 168 code list: what each four-digit code means
Form 168, the annual tax statement under the Income-tax Act, 2025, labels every TDS and TCS row with a four-digit code. This reference lists each code from 1001 to 1092, the section it stands for and what it covers.
On this page
Form 168 is the annual tax statement under the Income-tax Act, 2025. Each TDS or TCS row carries a four-digit section code set by TRACES. A code is the key for one section or table entry of the new Act: 1001 to 1004 are salary and provident fund, 1019 to 1022 are interest, 1058 to 1067 are winnings, cash withdrawals and partner payments, and 1068 to 1092 are tax collected at source (TCS).
The list below is transcribed from the legend of a real Form 168 for the tax year 2026-27. It holds 91 codes, from 1001 to 1092, and the legend skips the number 1036. If your own statement shows a code that is not listed here, read it from the Sections legend printed on that statement.
How to read a Form 168 row
- Part I rows show tax deducted from money paid to you. A code for rent, for example, means tax was deducted from rent you received.
- Section Code is the four-digit number below.
- The legend at the end of the statement gives each code's section and description. The table below repeats that legend.
Codes are keys for the 2025 Act entry, not section numbers. The same payment under the 1961 Act had an old section such as 192 or 194A. See our guide on TDS sections under the new Act for the old-to-new crosswalk, and our guide on Form 26AS vs Form 168.
Type TDS means tax deducted at source from a payment to you. Type TCS means tax collected at source by a seller from you.
The codes
Salary and provident fund (1001 to 1004)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1001 | 392 | Payment to Govt. Employees other than Union Government Employees | TDS |
1002 | 392 | Payment of Employees other than Government Employees | TDS |
1003 | 392 | Payment of Indian Government Employees | TDS |
1004 | 392(7) | Any payment of accumulated balance due to an employee | TDS |
Commission, rent and property (1005 to 1012)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1005 | 393(1) [Table: Sl. No. 1(i)] | Commission or brokerage - insurance | TDS |
1006 | 393(1) [Table: Sl. No. 1(ii)] | Commission or Brokerage - others | TDS |
1007 | 393(1) [Table Sl. No. 2(i)] | TDS on Rent paid by Individual/HUF | TDS |
1008 | 393(1) [Table: Sl. No. 2(ii).D(a)] | Rent on machinery etc.- specified person | TDS |
1009 | 393(1) [Table: Sl. No. 2(ii).D(b)] | Rent other than machinery etc.- specified person | TDS |
1010 | 393(1) [Table: Sl. No. 3(i)] | TDS on transfer of immovable property | TDS |
1011 | 393(1) [Table: Sl. No. 3(ii)] | Payment on any consideration, not being consideration in kind, under the agreement referred to in section 67(14) | TDS |
1012 | 393(1) [Table: Sl. No. 3(iii)] | Payment of Compensation on Acquisition of Certain Immovable Property | TDS |
Income from funds and trusts (1013 to 1018)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1013 | 393(1) [Table: Sl. No. 4(i)] | Income payable to a resident assessee in respect of Units of a specified Mutual Fund | TDS |
1014 | 393(1) [Table: Sl. No. 4(ii)] | Certain income in the form of interest from units of a business trust to a resident unit holder | TDS |
1015 | 393(1) [Table: Sl. No. 4(ii)] | Certain income in the form of dividend from units of a business trust to a resident unit holder | TDS |
1016 | 393(1) [Table: Sl. No. 4(ii)] | Certain income in the form of Renting from units of a business trust being a real estate investment trust to a resident unit holder | TDS |
1017 | 393(1) [Table: Sl. No. 4(iii)] | Any income in respect of units of an investment fund specified in section 224, payable to its unitholder | TDS |
1018 | 393(1) [Table: Sl. No. 4(iv)] | Any income, in respect of an investment in a securitisation trust specified in section 221 to an investor | TDS |
Interest (1019 to 1022)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1019 | 393(1) [Table: Sl. No. 5(i)] | Any income by way of Interest on securities | TDS |
1020 | 393(1) [Table: Sl. No. 5(ii).D(a)] | Any income by way of interest other than interest on securities, in case of deductee/payee is a senior citizen | TDS |
1021 | 393(1) [Table: Sl. No. 5(ii).D(b)] | Any income by way of interest other than interest on securities, in case of deductee/payee is other than senior citizen | TDS |
1022 | 393(1) [Table: Sl. No. 5(iii)] | Any income being interest other than interest on securities | TDS |
Contracts, professional fees and other payments to residents (1023 to 1038)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1023 | 393(1) [Table: Sl. No. 6(i).D(a)] | Any sum for carrying out any work in pursuance of a contract - if contractor is individual or Hindu undivided family | TDS |
1024 | 393(1) [Table: Sl. No. 6(i).D(b)] | Any sum for carrying out any work in pursuance of a contract - if contractor is a person other than individual or Hindu undivided family | TDS |
1025 | 393(1) [Table Sl. No. 6(ii)] | TDS on payment made by Individual / HUF to Contractor / Professionals | TDS |
1026 | 393(1) [Table: Sl. No. 6(iii).D(a)] | Fees for technical services; royalty for cinematographic films; call-centre business | TDS |
1027 | 393(1) [Table: Sl. No. 6(iii).D(b)] | Fees for professional services; any sum referred to in section 26(2)(h) | TDS |
1028 | 393(1) [Table: Sl. No. 6(iii).D(b)] | Remuneration or fees or commission to a director of a company, other than those on which tax is deductible under section 392 | TDS |
1029 | 393(1) [Table: Sl. No. 7] | Any dividends (including on preference shares) declared | TDS |
1030 | 393(1) [Table: Sl. No. 8(i)] | Any sum under a life insurance policy, including the sum allocated as bonus | TDS |
1031 | 393(1) [Table: Sl. No. 8(ii)] | Any sum for purchase of any goods | TDS |
1032 | 393(1) [Table: Sl. No. 8(iii)] | Payment to Specified Senior Citizen | TDS |
1033 | 393(1) [Table: Sl. No. 8(iv)] | Any benefit or perquisite arising from business or the exercise of a profession of any resident | TDS |
1034 | 393(1) [Table: Sl. No. 8(iv)] Note 6 | Benefits or perquisites of business or profession provided in kind | TDS |
1035 | 393(1) [Table: Sl. No. 8(v)] | Sale of goods or provision of services by an e-commerce participant, facilitated by an e-commerce operator | TDS |
1036 | not in our copy of the legend |
|
|
1037 | 393(1) [Table: Sl. No. 8(vi)] | Consideration for transfer of a virtual digital asset by other than Individual or Hindu Undivided Family | TDS |
1038 | 393(1) [Table: Sl. No. 8(vi)] Note 6 | Consideration, whether in cash or in kind, for transfer of a virtual digital asset | TDS |
Payments to non-residents and specified income (1039 to 1057)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1039 | 393(2) [Table: Sl. No. 1] | Any income referred to in section 211 | TDS |
1040 | 393(2) [Table: Sl. No. 2] | Interest on monies borrowed in foreign currency from a source outside India (loan agreement / long term infrastructure bond) | TDS |
1041 | 393(2) [Table: Sl. No. 3] | Interest on monies borrowed from outside India by issue of rupee denominated bond before 1 July 2023 | TDS |
1042 | 393(2) [Table: Sl. No. 4.E(a)] | Interest on long-term / rupee denominated bond listed only on an IFSC stock exchange | TDS |
1043 | 393(2) [Table: Sl. No. 4.E(b)] | Interest on long-term / rupee denominated bond listed only on an IFSC stock exchange | TDS |
1044 | 393(2) [Table: Sl. No. 5] | Any income by way of interest | TDS |
1045 | 393(2) [Table: Sl. No. 6.E(a)] | Distributed income referred to in section 223, of the nature in Schedule V [Table: Sl. No. 3.B(a)] | TDS |
1046 | 393(2) [Table: Sl. No. 6.E(b)] | Distributed income referred to in section 223, of the nature in Schedule V [Table: Sl. No. 3.B(b)] | TDS |
1047 | 393(2) [Table: Sl. No. 7] | Distributed income referred to in section 223, of the nature in Schedule V [Table: Sl. No. 4] | TDS |
1048 | 393(2) [Table: Sl. No. 8] | Income in respect of units of an investment fund specified in section 224 | TDS |
1049 | 393(2) [Table: Sl. No. 9] | Income in respect of an investment in a securitisation trust specified in section 221 | TDS |
1050 | 393(2) [Table: Sl. No. 10] | Income in respect of units of a Mutual Fund (Schedule VII Sl. 20/21) or from the specified company | TDS |
1051 | 393(2) [Table: Sl. No. 11] | Income in respect of units referred to in section 208 | TDS |
1052 | 393(2) [Table: Sl. No. 12] | Long-term capital gains arising from the transfer of units referred to in section 208 | TDS |
1053 | 393(2) [Table: Sl. No. 13] | Interest or dividends in respect of bonds or Global Depository Receipts referred to in section 209 | TDS |
1054 | 393(2) [Table: Sl. No. 14] | Long-term capital gains arising from the transfer of bonds or Global Depository Receipts referred to in section 209 | TDS |
1055 | 393(2) [Table: Sl. No. 15] | Income in respect of securities referred to in section 210(1) [Table: Sl. No. 1] | TDS |
1056 | 393(2) [Table: Sl. No. 16] | Income in respect of securities referred to in section 210(1) [Table: Sl. No. 1] (specified fund) | TDS |
1057 | 393(2) [Table: Sl. No. 17] | Any interest or any other sum chargeable under the provisions of this Act, not being income chargeable under the head Salaries | TDS |
Winnings, cash withdrawals, savings schemes and partners (1058 to 1067)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1058 | 393(3) [Table: Sl. No. 1] | Winnings from any lottery, crossword puzzle, card game, gambling or betting | TDS |
1059 | 393(3) [Table: Sl. No. 1] Note 2 | Winnings from lottery, crossword puzzle etc. where consideration is in kind | TDS |
1060 | 393(3) [Table: Sl. No. 2] | Any income by way of winnings from online game | TDS |
1061 | 393(3) [Table: Sl. No. 2] Note 2 | Winnings from online games made in kind | TDS |
1062 | 393(3) [Table: Sl. No. 3] | Any income by way of winnings from any horse race | TDS |
1063 | 393(3) [Table: Sl. No. 4] | Commission, remuneration or prize on lottery tickets | TDS |
1064 | 393(3) [Table: Sl. No. 5.D(a)] | Payment of certain amounts in cash by bank / post office / co-operative society to a deductee being a co-operative society | TDS |
1065 | 393(3) [Table: Sl. No. 5.D(b)] | Payment of certain amounts in cash by bank / post office / co-operative society to a deductee being a person other than co-operative society | TDS |
1066 | 393(3) [Table: Sl. No. 6] | Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 | TDS |
1067 | 393(3) [Table: Sl. No. 7] | Salary, remuneration, commission, bonus or interest paid to a partner of the firm | TDS |
Tax collected at source, TCS (1068 to 1092)
Code | Section (Income-tax Act, 2025) | What the legend says | Type |
|---|---|---|---|
1068 | 394(1) [Table: Sl. No. 1] | Sale of alcoholic liquor for human consumption | TCS |
1069 | 394(1) [Table: Sl. No. 2] | Sale of tendu leaves | TCS |
1070 | 394(1) [Table: Sl. No. 3] | Sale of timber obtained under a forest lease | TCS |
1071 | 394(1) [Table: Sl. No. 3] | Sale of timber obtained by any mode other than a forest lease | TCS |
1072 | 394(1) [Table: Sl. No. 3] | Sale of any other forest produce (not being timber or tendu leaves) obtained under a forest lease | TCS |
1073 | 394(1) [Table: Sl. No. 4] | Sale of Scrap | TCS |
1074 | 394(1) [Table: Sl. No. 5] | Sale of minerals, being coal or lignite or iron ore | TCS |
1075 | 394(1) [Table: Sl. No. 6.D(a)] | Sale consideration exceeding threshold limit in case of sale of motor vehicle | TCS |
1076 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of wrist watch above the threshold | TCS |
1077 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of art piece such as antiques, painting, sculpture above the threshold | TCS |
1078 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of collectibles such as coin, stamp above the threshold | TCS |
1079 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of yacht, rowing boat, canoe, helicopter above the threshold | TCS |
1080 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of pair of sunglasses above the threshold | TCS |
1081 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of bag such as handbag, purse above the threshold | TCS |
1082 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of pair of shoes above the threshold | TCS |
1083 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of sportswear and equipment such as golf kit, ski-wear above the threshold | TCS |
1084 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of home theatre system above the threshold | TCS |
1085 | 394(1) [Table: Sl. No. 6.D(b)] | Sale of horse for horse racing in race clubs and horse for polo above the threshold | TCS |
1086 | 394(1) [Table: Sl. No. 7.D(a)] | Remittance under the Liberalised Remittance Scheme for education or medical treatment | TCS |
1087 | 394(1) [Table: Sl. No. 7.D(b)] | Remittance under the Liberalised Remittance Scheme for purposes other than education or medical treatment | TCS |
1088 | 394(1) [Table: Sl. No. 8.D(a)] | Sale of overseas tour programme package up to the threshold | TCS |
1089 | 394(1) [Table: Sl. No. 8.D(b)] | Sale of overseas tour programme package above the threshold | TCS |
1090 | 394(1) [Table: Sl. No. 9] | Use of parking lot for the purpose of business | TCS |
1091 | 394(1) [Table: Sl. No. 9] | Use of toll plaza for the purpose of business | TCS |
1092 | 394(1) [Table: Sl. No. 9] | Use of mine or quarry for the purpose of business | TCS |
Quick find
If you are looking for | Codes |
|---|---|
Salary | 1001, 1002, 1003 |
Provident fund balance | 1004 |
Interest on deposits or savings | 1020, 1021, 1022 |
Interest on securities | 1019 |
Dividend | 1029 (company), 1013 (specified mutual fund) |
Rent | 1007, 1009 (and 1008 for machinery) |
Sale of property | 1010, 1011, 1012 |
Contractor or professional fees | 1023 to 1028 |
Life insurance receipts | 1030 |
Winnings from lottery, online games, horse races | 1058 to 1062 |
Cash withdrawals | 1064, 1065 |
Virtual digital assets | 1037, 1038 |
Overseas remittance (TCS) | 1086, 1087 |
Overseas tour package (TCS) | 1088, 1089 |
Luxury goods (TCS) | 1076 to 1085 |
What to do when you see a code
- Find the code in the legend and read the section and description.
- Check that the payer's name and the amount match what you received.
- Compare the total with your Form 16, bank certificates and AIS.
- If a row is wrong, ask the payer to correct their TDS statement.
- Claim the credit in your return. See our guide on what TDS is and how it works.
How TaxCare helps
TaxCare fetches your Form 168 from the Income Tax portal after you confirm with an OTP and reads each row by its four-digit code. It shows the category in plain language, so a code such as 1021 appears as interest from deposits, and lets you compare it with your AIS and Form 16. Shri, the TaxCare assistant, can explain a code if you ask. A Tax Expert can help where something does not match.
This guide gives general information and is not professional tax advice.
Questions on this topic
What are the four-digit codes in Form 168?
They are the codes TRACES prints in the Section Code column of Form 168. Each code is a key for one section or table entry of the Income-tax Act, 2025, such as 1001 for salary or 1058 for lottery winnings.
Is a Form 168 code the same as an old section like 194A?
No. The old 1961 Act sections (192, 194A and so on) have 2025 Act counterparts, and TRACES uses a four-digit code as its own key for the 2025 Act entry. Our crosswalk guide maps the old and new sections.
Which tax years use Form 168?
From the tax year 2026-27. Earlier years use Form 26AS.
Why is a code missing from the list?
Our copy of the legend, taken from a real Form 168 for the tax year 2026-27, does not show every number. The list below is as transcribed. 1036 is not in it.
What if my statement shows a code that is not here?
TRACES may add or change codes. Check the legend at the end of your own Form 168, or ask a Tax Expert.
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