Dear Experts,

I am filing Form 144 (earlier Form 27Q) for FY 2026-27, Q1 using the latest Protean RPU Version 1.1 and FVU Version 1.1.

Facts:

  • Deductee: Figma Inc., USA
  • Nature of payment: Monthly Figma software subscripttion (SaaS)
  • TDS deducted @ 10% under the India–USA DTAA
  • Valid PAN, TRC and Form 10F are available.
  • Section Code: 1057
  • Rate as per: DTAA (B)

Initially, the FVU was giving the following errors:

  • T-FV-4335 – Invalid Email ID
  • T-FV-4336 – Invalid Contact Number
  • T-FV-4337 – Invalid Address
  • T-FV-4338 – Invalid Tax Identification Number

After verifying, all these details are correctly entered in the RPU. Surprisingly, the errors disappear only when I select a value in the field:

"Reason for non-deduction / lower deduction / higher deduction (Column AB)"

The dropdown contains only the following codes:

  • A
  • C
  • G
  • Y

However, the RPU does not display the meaning of these codes.

My queries are:

  1. What is the meaning of A, C, G and Y in Column AB of Form 144?
  2. Which code should be selected where:
    • TDS is normally deducted @ 10% under DTAA,
    • There is no lower deduction certificate,
    • There is no higher deduction,
    • PAN, TRC and Form 10F are available?
  3. Is this a known issue/bug in Protean RPU/FVU Version 1.1, where leaving Column AB blank incorrectly results in errors relating to Email, Contact Number, Address and TIN?

Any guidance from members who have successfully filed Form 144 for foreign payments would be highly appreciated.

Thank you.