Deduction details are also known as Payment Details. It contains the following details: 



  1. Payee/ Deductee Name and PAN,

  2. Date of Payment/ Credit, 

  3. Nature of Payment (Section under which TDS Deducted),

  4. Amount of Payment,

  5. Challan Details,

  6. TDS Deduction Details,

  7. Reason for Lower Deduction (if any),

  8. Certificate Number in case of lower deduction. 


These details are mandatory to file an e-TDS Return. It needs to be provided in Form 24Q, 26Q and 27Q. This helps the income tax department to match challan with each payee/ deductee while allowing them tax credit in Form 26AS.