Challan No. 281 is used for depositing TDS/ TCS with the Income Tax Department. It is filed through TIN NSDL. One of the mandatory fields is Minor Head of Challan. It is also known as the Type of Payment. Following are the two types of Minor Head of Challan: 

  1. TDS/ TCS payable by Taxpayer (200): Every deposit of TDS/ TCS is covered under this head while filing e-TDS Return. 

  2. TDS/ TCS Regular Assessment (400): Every deposit of TDS/ TCS which is required as per Regular Assessment done by AO is covered under this head.  

Read More: How to deposit tax deducted (TDS)?