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.