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Basic Statistical Return (BSR) Code is a unique code assigned to each individual branch of banks by Reserve Bank of India. It consists of seven digits where first three digits represent the bank and remaining four digits represent the bank branch. It is used while filling the Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) returns. BSR Code helps the bank to maintain a record of all online transactions done for tax through a bank branch. It also helps the Department of Income Tax to record the information about the payments made through a particular bank.