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TDS Payment – Single vs Separate Challan Clarification

This query is : Resolved 

06 May 2026 1) As per the Income-tax provisions, can we pay TDS for both company and non-company deductees using a single Challan , or is it mandatory to use separate challans (0020 and 0021)?

2) Can we pay TDS for multiple sections (such as 194C, 194J, etc.) in a single Challan ITNS 281, provided the deductee type is the same?

07 May 2026 Query 1: Separate challans are mandatory. You cannot combine Major Head 0020 (Company) and 0021 (Non-Company) in one payment.

Query 2: Separate challans are mandatory. You cannot combine different Nature of Payment sections (e.g., 194C and 194J) in a single challan, as each requires its own specific section code selection.


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