Tds non deduction

Originally posted by : samiksha nagar
	if TDS is not deducted & assessee has furnished form 15G for such non deduction then what reason should be selected while e-filling of TDS return A,B,C,T,Y,S,Z.

Particulars	Code	Whether PAN mandatory
In case of lower deduction/no deduction on account of certificate under section 197	A	Yes
In case of no deduction on account of declaration under section 197A. Allowed only for section 194, 194A, 194EE and 193	B	Yes
In case of deduction of tax at higher rate due to non-availability of PAN	C	No
In case of Transporter transaction and valid PAN is provided	T	Yes
Transaction where tax not been deducted as amount paid/credited to the vendor/party has not exceeded the threshold limit (as per the provisions of income tax act). Applicable for sections 193,194, 194A, 194B, 194BB, 194C, 194D, 194EE, 194G, 194H, 194I, 194J, 194LA.	Y	Yes
For software acquired under section 194J (Notification 21/2012). Applicable from FY 2012-13 onwards.	S	Yes
In case of no deduction on account of payment under section 197A (1F). Applicable from FY 2013-14 onwards.	Z	Yes