The Income-tax e-filing portal prescribes Nature of Payment (NOP) codes ranging from 1001 to 1095 for TDS payments under Challan 281.
These codes are system-driven classifications available on the income-tax portal and are not explicitly prescribed under the Act or Rules. Therefore, the portal dropdown should be treated as the authoritative source for selection.
Detailed List of Nature of Payment Codes
Code | Nature of Payment | New Section | Old Section |
1001 | Payment to Government employees other than Union Government employees | 392 | 192 |
1002 | Payment of employees other than Government employees | 392 | 192 |
1004 | Payment of accumulated balance due to an employee | 392(7) | 192A |
1005 | Commission or brokerage – insurance | 393(1) – Sl. No. 1(i) | 194D |
1006 | Commission or brokerage – others | 393(1) – Sl. No. 1(ii) | 194H |
1008 | Rent on machinery etc. – specified person | 393(1) – Sl. No. 2(ii) | 194I |
1009 | Rent other than machinery etc. – specified person | 393(1) – Sl. No. 2(ii) | 194I |
1011 | Payment on any consideration under section 67(14) | 393(1) – Sl. No. 3(ii) | 194IC |
1012 | Payment of Compensation on Acquisition of Certain Immovable Property | 393(1) – Sl. No. 3(iii) | 194LA |
1013 | Income payable in respect of units of specified Mutual Fund | 393(1) – Sl. No. 4(i) | 194K |
1014 | Interest from units of business trust | 393(1) – Sl. No. 4(ii) | 194LBA |
1015 | Dividend from units of business trust | 393(1) – Sl. No. 4(ii) | 194LBA |
1016 | Renting income from units of business trust | 393(1) – Sl. No. 4(ii) | 194LBA |
1017 | Income from investment fund (Sec 224) | 393(1) – Sl. No. 4(iii) | 194LBB |
1018 | Income from securitisation trust | 393(1) – Sl. No. 4(iv) | 194LBC |
1019 | Interest on securities | 393(1) – Sl. No. 5(i) | 193 |
1020 | Interest (senior citizen) | 393(1) – Sl. No. 5(ii) | 194A |
1021 | Interest (others) | 393(1) – Sl. No. 5(ii) | 194A |
1022 | Other interest | 393(1) – Sl. No. 5(iii) | 194A |
1023 | Payment to contractor (Individual/HUF) | 393(1) – Sl. No. 6(i) | 194C |
1024 | Payment to contractor (others) | 393(1) – Sl. No. 6(i) | 194C |
1026 | Fees for technical services / royalty / call centre | 393(1) – Sl. No. 6(ii) | 194JA |
1027 | Professional services | 393(1) – Sl. No. 6(ii) | 194JB |
1028 | Director remuneration | 393(1) – Sl. No. 6(iii) | 194JB |
1029 | Dividend income | 393(1) – Sl. No. 7 | 194 |
1030 | Sum received under life insurance policy | 393(1) – Sl. No. 8(i) | 194DA |
1031 | Purchase of goods | 393(1) – Sl. No. 8(ii) | 194Q |
1032 | Payment to specified senior citizen | 393(1) – Sl. No. 8(iii) | 194P |
1033 | Benefit or perquisite arising from business or profession | 393(1) – Sl. No. 8(iv) | 194R |
1035 | E-commerce operator payments | 393(1) – Sl. No. 8(v) | 194O |
1037 | Transfer of virtual digital asset | 393(1) – Sl. No. 8(vii) | 194S |
1058 | Winnings (lottery, etc.) | 393(3) – Sl. No. 1 | 194B |
1060 | Winnings from online games | 393(3) – Sl. No. 2 | 194BA |
1062 | Winnings from horse race | 393(3) – Sl. No. 3 | 194BB |
1063 | Lottery ticket commission etc. | 393(3) – Sl. No. 4 | 194B |
1064 | Cash withdrawal (co-op society) | 393(3) – Sl. No. 5 | 194N |
1065 | Cash withdrawal (others) | 393(3) – Sl. No. 5 | 194N |
1066 | Amount under section 80CCA(2)(a) | 393(3) – Sl. No. 6 | 194EE |
1067 | Partner remuneration | 393(3) – Sl. No. 7 | 194T |
1068 | Sale of alcoholic liquor | 394(1) – Sl. No. 1 | 206C(1)(i) |
1069 | Sale of tendu leaves | 394(1) – Sl. No. 2 | 206C(1)(ii) |
1070 | Sale of timber (forest lease) | 394(1) – Sl. No. 3 | 206C(1)(iii) |
1071 | Sale of timber (other than lease) | 394(1) – Sl. No. 3 | 206C(1)(iii) |
1072 | Sale of other forest produce | 394(1) – Sl. No. 3 | 206C(1)(iii) |
1073 | Sale of scrap | 394(1) – Sl. No. 4 | 206C(1)(vi) |
1074 | Sale of minerals | 394(1) – Sl. No. 5 | 206C(1)(vii) |
1075 | Sale of motor vehicle >10 lakh | 394(1) – Sl. No. 6(a) | 206C(1F) |
1076 | Sale of wrist watch >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1077 | Sale of art piece >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1078 | Sale of collectibles >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1079 | Sale of yacht/boat/helicopter >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1080 | Sale of pair of sunglasses >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1081 | Sale of handbag/purse >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1082 | Sale of shoes >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1083 | Sale of sportswear/equipment >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1084 | Sale of home theatre system >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1085 | Sale of horse for racing >10 lakh | 394(1) – Sl. No. 6(b) | 206C(1F) |
1086 | LRS – education/medical | 394(1) – Sl. No. 7 | 206C(1G) |
1087 | LRS – others | 394(1) – Sl. No. 7 | 206C(1G) |
1088 | Overseas tour package ≤10 lakh | 394(1) – Sl. No. 8 | 206C(1G) |
1089 | Overseas tour package >10 lakh | 394(1) – Sl. No. 8 | 206C(1G) |
1090 | Parking lot usage | 394(1) – Sl. No. 9 | 206C(1C) |
1091 | Toll plaza usage | 394(1) – Sl. No. 9 | 206C(1C) |
1092 | Mining/quarry usage | 394(1) – Sl. No. 9 | 206C(1C) |