Major Head when individual paying TDS to builder

EqualTP (IT) (1 Points)

29 December 2023  

Hi,


I (individual) am purchasing an under-construction property from a builder (corporation).  There is a construction linked payment (CLP) schedule.  Builder is asking me to deposit TDS based on the CLP.  They have sent me all the details and a document with screenshots to show how to ePay TDS

I go to incometax eportal > login > ePay Tax > Form 26QB.
    •    I enter my PAN, all the details in the greyed out boxes are correct. I click Continue.
    •    In next screen, I enter builder's PAN.  The category of the PAN (which is a greyed out box) shows "Company".  I click continue.
    •    In next screen, the tax applicable (Major head) is showing Corporatoin Tax (0020).

The builder's screenshot shows it needs to be Income Tax Other Than Companies (0021).

I want to understand when an individual pays TDS through Form 26QB to a builder, should the major head be 0020 or 0021?  Thank you.