Remark while filling TDS return of 194Q

Avinash Jeevan Dsouza (Assistant In Charge Accountant)   (3284 Points)

27 October 2021  

What remark do we need to select while filling the TDS return for 194Q ?

1. Write “C” if deduction is on higher rate under section 206AA on account of non-furnishing of PAN

2. Write “S” if no deduction is in view of the provisions of sub-section (5) of section 194Q.*

3. Write “U” if the deduction is on higher rate in view of section 206AB for non-filing of return of income*


it doesnt allow to give remark of 

1. Amount Paid/Credited is Under Threshold


When i filled the return using "Amount Paid/Credited is Under Threshold" i got a error.

Error :


T_FV_6210 Invalid Remark Value provided for Section 194Q. Remarks 'C', 'S' and 'U' are applicable for this section