TDS Code for Salary Payment to Non-Resident Intern

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Professional
124 Points Posted on 08 August 2026

Hi,

We have an intern based in the Middle East who is receiving a stipend. Since the individual does not hold a PAN in India, TDS is being deducted at 20.8%. The payment is being treated as salary; however, while depositing the TDS, we are unable to find an appropriate code for salary payments made to a non-resident.

Could you please advise which code should be used in this case for depositing the TDS?

Thanks

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On 08 August 2026 at 08:14 Report
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Finance/Compliance Consultant
69204 Points Posted on 08 August 2026

To deposit TDS for a non-resident salary/stipend, select Challan ITNS 281 with nature of payment code 192 / 92B (or 1002 under Section 392), and report the transaction under Form 24Q.

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On 08 August 2026 at 08:50

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