> ## Documentation Index > Fetch the complete documentation index at: https://developer.sandbox.co.in/llms.txt > Use this file to discover all available pages before exploring further. # TDS Annexures This page serves as a repository of requests and response payloads, providing a convenient reference for the seamless integration of TDS APIs. Users can access the data from this page whenever needed for different API interactions. ## Compliance API ### Search TAN | Field | Type | Description | Example | | :------------- | :----- | :-------------------------------------------------------------------------------------- | :------------------------------------------------------------ | | nameOrgn | string | Name of the TAN Entity | RON DOE PRIVATE LIMITED | | nameLast | string | Last Name of TAN Entity if Individual | DOE | | nameFirst | string | First Name of TAN Entity if Individual | JOHN | | nameMid | string | Middle Name of TAN Entity if Individual | RON | | addLine1 | string | Address Line 1 | 1, ABC Tower, | | addLine2 | string | Address Line 2 | Nr. ABC Tower | | addLine3 | string | Address Line 3 | Opp. XYZ | | addLine4 | string | Address Line 4 | ABCLMN Lane | | addLine5 | string | Address Line 5 | Ahmedabad, India-380015 | | stateCd | number | [State ](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | 9 | | pin | number | PIN Code of the address | 380015 | | phoneNum | string | Phone Number of the TAN Entity | 99xxxxxx83 | | dtTanAllotment | number | Date of TAN Allotment | 1499324427000 | | emailId1 | string | Email ID corresponding to TAN Entity | [AxxxxxxxxxxxxxR@GMAIL.COM](mailto:AxxxxxxxxxxxxxR@GMAIL.COM) | | emailId2 | string | Alternate Email ID corresponding to TAN Entity | [AxxxxxxxxxxxxxR@GMAIL.COM](mailto:AxxxxxxxxxxxxxR@GMAIL.COM) | ### Section 206AB & 206CCA | Key | Type | Description | Example | | --------------------------------------- | ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------- | | pan | string | 10-character alphanumeric unique identifier for an income taxpayer | XXXPX1234A | | name | string | Name of Taxpayer (masked) | SXXXXJ MXXXXXXXXR | | pan\_allotment\_date | number | PAN allotment date | 1527100200000 | | financial\_year | string | The financial year for which compliance check u/s 206AB & 206CCA is done. It will return the current financial year. | FY 2023-24 | | specified\_person\_us\_206ab\_&\_206cca | string | Flag for compliance check.
Possible values:
`y`
`n`

If `y`, then a higher TDS/TCS rate is to be applied for specified persons u/s 206AB & 206CCA. | y | | pan\_status | string | Possible values:
`operative`
`inoperative`
`na` | operative | ### TDS Return (TXT & CSI) #### Submit Job | Key | Type | Description | Example | | --------------- | ------ | ----------------------------------------------------------------- | ------------------------------------ | | job\_id | string | The ID of this job. It will be used later on to check the status. | f24cd229-42c8-43de-af79-8ce2d3c4c3db | | status | string | status of the job | created | | created\_at | number | EPOCH timestamp of when job was created | 1701250588000 | | txt\_url | string | Pre-signed URL where you need to upload txt file | https\://.......

. | | csi\_url | string | Pre signed URL where you need to upload csi file | https\://.....

. | | tan | string | TAN of the deductor for which the TDS return is being filed | AHMJ01234A | | form | string | TDS return form type | 26Q | | financial\_year | string | Financial Year | FY 2023-24 | | quarter | string | Quarter | Q4 | #### Poll Job | Key | Type | Description | Example | | --------------- | ------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | | job\_id | string | ID of the particular `txt` and `csi` uploaded. | f24cd229-42c8-43de-af79-8ce2d3c4c3db | | status | string | The status the particular `fvu` upload. Possible Values:
`created`
`queued`
`failed`
`succeeded` | succeeded | | tan | string | TAN of the deductor for which the TDS return is being filed | AHMJ01234A | | form | string | TDS return form type | 26Q | | financial\_year | string | Financial Year | FY 2023-24 | | quarter | string | Quarter | Q4 | | filing\_type | string | TDSR Filing Type. | original | | receipt\_number | number | TDSR filing receipt number | 123456789012345 | | receipt\_url | string | Provides Acknowledgment of TDS Return. Will be visible only when the status is `succeeded` | [https://s3.ap-south-1.amazonaws.com/efile.tds-compliance.sandbox.co.in/receipt.pdf](https://s3.ap-south-1.amazonaws.com/efile.tds-compliance.sandbox.co.in/receipt.pdf) | | fvu\_url | string | Provides FVU File of TDS Return. Will be visible only when the status is `succeeded` | https\://.... | | form27a\_url | string | Provides Form 27A of TDS Return. Will be visible only when the status is `succeeded` | https\://..... | | validation\_url | string | Validation report in case FVU generation fails. Will be visible only when the status is `failed` | https\://..... | | message | string | Reason for not e-filing TDS return. Will be visible only when the status is `failed`
For possible values, refer to the [TIN-FC Error Codes & Messages](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#tin-fc-error-codes-&-messages) | Regular Statement with the same TAN, Financial Year, FORM, and Quarter is already furnished | | created\_at | number | EPOCH timestamp of when job was created | 1701250588000 | | updated\_at | number | EPOCH timestamp of when job was last updated | 1701250698000 | ### TDS Return (FVU & Form27A) #### Submit Job | Key | Type | Description | Example | | --------------- | ------ | ------------------------------------------------------------------- | ------------------------------------ | | job\_id | string | The ID of this job. It will be used later on to check the status. | f24cd229-42c8-43de-af79-8ce2d3c4c3db | | status | string | status of the job | created | | created\_at | number | EPOCH timestamp of when the job was created | 1701250588000 | | fvu\_url | string | Pre-signed URL where you need to upload zip file of FVU and Form27A | https\://.......

. | | tan | string | TAN of the deductor for which the TDS return is being filed | AHMJ01234A | | form | string | TDS return form type | 26Q | | financial\_year | string | Financial Year | FY 2023-24 | | quarter | string | Quarter | Q4 | #### Poll Job | Key | Type | Description | Example | | --------------- | ------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------- | | job\_id | string | ID of the particular `txt` and `csi` uploaded. | f24cd229-42c8-43de-af79-8ce2d3c4c3db | | status | string | The status the particular `fvu` upload. Possible Values:
`created`
`queued`
`failed`
`succeeded` | succeeded | | tan | string | TAN of the deductor for which the TDS return is being filed | AHMJ01234A | | form | string | TDS return form type | 26Q | | financial\_year | string | Financial Year | FY 2023-24 | | quarter | string | Quarter | Q4 | | filing\_type | string | TDSR Filing Type. | original | | receipt\_number | number | TDSR filing receipt number | 123456789012345 | | receipt\_url | string | Provides Acknowledgment of TDS Return. Will be visible only when the status is `succeeded` | pdf format | | fvu\_url | string | Provides FVU File of TDS Return. Will be visible only when the status is `succeeded` | https\://.... | | form27a\_url | string | Provides Form 27A of TDS Return. Will be visible only when the status is `succeeded` | https\://..... | | message | string | Reason for not e-filing TDS return. Will be visible only when the status is `failed`
For possible values, refer to the [TIN-FC Error Codes & Messages](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#tin-fc-error-codes-&-messages) | Regular Statement with the same TAN, Financial Year, FORM, and Quarter is already furnished | | created\_at | number | EPOCH timestamp of when job was created | 1701250588000 | | updated\_at | number | EPOCH timestamp of when job was last updated | 1701250698000 | ### Download Form16 #### Submit Job | Param | Type | Description | Example | | :-------------- | :------ | :------------------------------------------ | :----------------------------------- | | job\_id | string | Unique identifier of the job | f24cd229-42c8-43de-af79-8ce2d3c4c3db | | tan | string | TAN of deductor | MUMR09719B | | financial\_year | string | Financial Year | FY 2023-24 | | quarter | string | Quarter | Q1 | | status | string | The status of the job submitted. | created | | form | string | TDS return form type | 26Q | | created\_at | number | EPOCH timestamp of when the job was created | 1701250588000 | | remember\_me | boolean | Whether to remember the credentials | true | #### Poll Job API | Param | Type | Description | Example | | --------------- | ------- | ------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------ | | job\_id | string | Unique identifier of the job | f24cd229-42c8-43de-af79-8ce2d3c4c3db | | tan | string | TAN of deductor | MUMR09719B | | quarter | string | Financial Year | FY 2023-24 | | financial\_year | string | Quarter | Q1 | | form | string | TDS return form type | 26Q | | created\_at | number | EPOCH timestamp of when the job was created | 1701250588000 | | updated\_at | number | EPOCH timestamp of when the job was last updated | 1701250598000 | | remember\_me | boolean | Whether to remember the credentials | true | | status | string | The status of the particular job.Possible Values:
`created`
`queued`
`in_progress`
`failed`
`succeeded` | queued | | form16a\_url | string | Link where we will provide the ZIP file of all the Form 16A in PDF format. Will be visible only when the status is `succeeded` | https\://.

.. | | form16\_url | string | Link where we will provide the ZIP file of all the Form 16 in PDF format. Will be visible only when the status is `succeeded` | https\://.

.. | | message | string | Reason for not generating TDS certificates. Will be visible only when the status is `failed` | Invalid security captcha | ## Report API ### TDS Report #### TDS Report Submit Job API | Key | Type | Description | | :------------------------ | :----- | :-------------------------------------------- | | job\_id | string | Unique Job ID to track the request | | tan | string | TAN of Deductor | | quarter | string | Quarter for which TDS is being filed | | financial\_year | string | Financial Year for which TDS is being filed | | form | string | TDS Return Form | | previous\_receipt\_number | string | Receipt Number of previously filed TDS Return | | status | string | Status of the job | | json\_url | string | S3 URL to make the PUT request | | created\_at | number | EPOCH timestamp of when the job was created |
#### TDS Report Poll Job API | Key | Type | Description | | ------------------------- | ------ | ------------------------------------------------------------------------------------------------------ | | job\_id | string | Unique Job ID to track the request | | tan | string | TAN of Deductor | | quarter | string | Quarter for which TDS is being filed | | financial\_year | string | Financial Year for which TDS is being filed | | previous\_receipt\_number | string | Receipt Number of previously filed TDS Return | | status | string | Status of the job. Possible values:
created, queued, succeeded, failed | | txt\_url | string | Link from where you can download the generated TXT file. Will be provided when the status is succeeded | | validation\_report\_url | string | Link from where you can download the validation report. Will be provided when the status is failed | | created\_at | number | EPOCH timestamp of when the job was created | | updated\_at | number | EPOCH timestamp of when the job was last updated |
### TCS Report #### TCS Report Submit Job API | Key | Type | Description | | :------------------------ | :----- | :-------------------------------------------- | | job\_id | string | Unique Job ID to track the request | | tan | string | TAN of collectee | | quarter | string | Quarter for which TCS is being filed | | financial\_year | string | Financial Year for which TCS is being filed | | previous\_receipt\_number | string | Receipt Number of previously filed TCS Return | | status | string | Status of the job | | json\_url | string | S3 URL to make the PUT request | | created\_at | number | EPOCH timestamp of when the job was created | #### TCS Report Poll Job API | Key | Type | Description | | ------------------------- | ------ | ------------------------------------------------------------------------------------------------------ | | job\_id | string | Unique Job ID to track the request | | tan | string | TAN of collectee | | quarter | string | Quarter for which TCS is being filed | | financial\_year | string | Financial Year for which TCS is being filed | | previous\_receipt\_number | string | Receipt Number of previously filed TCS Return | | status | string | Status of the job. Possible values:
created, queued, succeeded, failed | | txt\_url | string | Link from where you can download the generated TXT file. Will be provided when the status is succeeded | | validation\_report\_url | string | Link from where you can download the validation report. Will be provided when the status is failed | | created\_at | number | EPOCH timestamp of when the job was created | | updated\_at | number | EPOCH timestamp of when the job was last updated | ## Calculator API ### Non-Salary Payments | Key | Type | Description | Example | | :-------------------- | :------ | :------------------------------------------------------------------------------------------------------------------------------------------------------- | :------------------- | | deductee\_type | string | Type of Deductee | company | | is\_pan\_available | boolean | Returns PAN status | false | | is\_206ab\_applicable | boolean | Returns 206AB status | false | | is\_pan\_operative | boolean | Returns PAN operative | false | | residential\_status | string | Residential Status of the deductee | resident | | section | string | Section under which the tax is to be deducted | 194C | | code | string | Code under which the tax is to be deducted | 94C | | category | string | Category under which tax is to be deducted | contractual\_payment | | nature\_of\_payment | string | The kind of payment being made. View applicable [Nature of Payments](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#non-salary) | tender\_fees | | credit\_amount | number | Payment amount (in INR) | 90500 | | credit\_date | number | Date of payment in EPOCH Timestamp | 1685577600000 | | deduction\_rate | number | Applicable TDS rate | 20 | | threshold\_amount | number | The threshold amount after which TDS is applicable | 100000 | | due\_date | number | Due date of depositing TDS in EPOCH Timestamp | 1688688000000 | | deduction\_amount | number | TDS amount to be deducted | 0 | ### TCS Payments | Key | Type | Description | Example | | :--------------------- | :------ | :------------------------------------------------------------------------------------------------------------------------------------------------ | :------------------------------- | | deductee\_type | string | Type of Deductee | individual | | is\_pan\_available | boolean | Returns PAN status | false | | is\_206cca\_applicable | boolean | Returns 206AB status | false | | is\_pan\_operative | boolean | Returns PAN operative | false | | residential\_status | string | Residential Status of the deductee | resident | | section | string | Section under which the tax is to be collected | 206C(1) | | code | string | The code under which the tax is to be collected | 6CO | | category | string | Category under which tax is to be collected | overseas\_tour\_program\_package | | nature\_of\_payment | string | The kind of payment being made. View applicable [Nature of Payments](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#tcs) | foreign\_flight\_tickets | | payment\_amount | number | Payment amount (in INR) | 695000 | | payment\_date | number | Payment date in EPOCH | 1685577600000 | | collection\_rate | number | Applicable TCS rate | 5 | | threshold\_amount | number | The threshold amount after which TCS is applicable | 0 | | due\_date | number | Due date of depositing TCS in EPOCH Timestamp | 1688688000000 | | collection\_amount | number | TCS amount to be collected | 34750 |

## Analytics API ### TDS Potential Notice #### Submit Job | Key | Type | Description | Example | | :-------------- | :----- | :-------------------------------------------------- | :----------------------------------- | | tan | string | TAN of deductor | AHMA09719B | | quarter | string | Quarter | Q4 | | financial\_year | string | Financial Year | FY 2023-24 | | form | string | TDS Return Form | 26Q | | job\_id | string | Unique identifier of the job | 1c1e4905-d07e-4c51-b8c5-1163050ded7f | | status | string | Status of the job | created | | created\_at | number | EPOCH timestamp of when the job was created | 1716515767000 | | json\_url | string | Pre-signed URL where the payload is to be submitted | https\://..... | #### Poll Job | Key | Type | Description | Example | | ------------------------------ | ------ | ----------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------ | | tan | string | TAN of deductor | AHMA09719B | | quarter | string | Quarter | Q4 | | financial\_year | string | Financial Year | FY 2023-24 | | form | string | TDS Return Form | 26Q | | job\_id | string | Unique identifier of the job | 1c1e4905-d07e-4c51-b8c5-1163050ded7f | | status | string | Status of the job. Possible Values:
`created`, `queued`, `succeeded`,`failed` | created | | created\_at | number | EPOCH timestamp of when the job was created | 1716515767000 | | updated\_at | number | EPOCH timestamp of when the job was last updated. Will be present when the status of the job is `queued`, `succeeded`,`failed` | 1716515787000 | | potential\_notice\_report\_url | string | Pre-signed URL from where users can fetch the potential notice report in xlsx format. Will be present when the status of the job is `succeeded` | https\://..... | | message | string | Error Message. Will be present when the status of the job is `failed` | Validation Error | | validation\_report\_url | string | Pre-signed URL from where users can fetch the validation report in xlsx format. Will be present when the status of the job is `failed` | https\://..... | ### TCS Potential Notice #### Submit Job | Key | Type | Description | Example | | :-------------- | :----- | :-------------------------------------------------- | :----------------------------------- | | tan | string | TAN of collector | AHMA09719B | | quarter | string | Quarter | Q4 | | financial\_year | string | Financial Year | FY 2023-24 | | job\_id | string | Unique identifier of the job | 1c1e4905-d07e-4c51-b8c5-1163050ded7f | | status | string | Status of the job | created | | created\_at | number | EPOCH timestamp of when the job was created | 1716515767000 | | json\_url | string | Pre-signed URL where the payload is to be submitted | https\://..... | #### Poll Job | Key | Type | Description | Example | | ------------------------------ | ------ | ----------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------ | | tan | string | TAN of collector | AHMA09719B | | quarter | string | Quarter | Q4 | | financial\_year | string | Financial Year | FY 2023-24 | | job\_id | string | Unique identifier of the job | 1c1e4905-d07e-4c51-b8c5-1163050ded7f | | status | string | Status of the job. Possible Values:
`created`, `queued`, `succeeded`,`failed` | created | | created\_at | number | EPOCH timestamp of when the job was created | 1716515767000 | | updated\_at | number | EPOCH timestamp of when the job was last updated. Will be present when the status of the job is `queued`, `succeeded`,`failed` | 1716515787000 | | potential\_notice\_report\_url | string | Pre-signed URL from where users can fetch the potential notice report in xlsx format. Will be present when the status of the job is `succeeded` | https\://..... | | message | string | Error Message. Will be present when the status of the job is `failed` | Validation Error | | validation\_report\_url | string | Pre-signed URL from where users can fetch the validation report in xlsx format. Will be present when the status of the job is `failed` | https\://..... |


## Workbooks ### Form 24Q
#### Payer | Param | Type | Required | Validation | Description | | :----------- | :---------- | :------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------- | | name | string | Yes | Max Length: 75 | Name of the Payer | | tan | string | Yes | Pattern : \[A-Z]{4}\[0-9]{5}\[A-Z]{1} | TAN of the Payer | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payer | | gstin | string | No | Pattern : \[0-9]{2}\[a-zA-Z]{5}\[0-9]{4}\[a-zA-Z]{1}\[1-9A-Za-z]{1}\[CZ]{1}\[0-9a-zA-Z]{1}\$\|^\[0-9]{4}\[a-zA-Z]{3}\[0-9]{5}\[uUnN]{2}\[0-9a-zA-Z]{1} | GSTIN of the Payer | | branch | string | Yes | Max Length: 75 | Branch details of the Payer if multiple locations. | | street | string | Yes | Max Length: 25 | Name of premise | | area | string | Yes | Max Length: 25 | Area of location | | city | string | Yes | Max Length: 25 | City of location | | state | enumeration | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length: 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact | ##### Responsible Person | Param | Type | Required | Validation | Description | | :----------- | :---------- | :------- | -------------------------------------------------------------------------------------- | ------------------------------------- | | designation | string | Yes | Max Length: 20 | Designation of the responsible person | | name | string | Yes | Max Length: 75 | Name of the responsible person | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the responsible person | | street | string | Yes | Max Length: 25 | Name of the premise | | area | string | Yes | Max Length: 25 | Area of the location | | city | string | Yes | Max Length: 25 | City of location | | state | enumeration | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length: 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact |
#### Payee | Param | Type | Required | Validation | Description | | ------------------- | ----------- | -------- | -------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------- | | sr\_no | number | Yes | - | Serial Number | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payee. If payee doesn't have PAN then possible values are
`PANNOTAVBL`,`PANAPPLIED`, `PANINVALID`, | | name | string | Yes | Max Length: 75 | Name of the Payee | | opting\_new\_regime | boolean | Yes | - | Whether Employee has opted for taxation u/s 115BAC. | | employee\_category | enumeration | Yes | - | Category of Employee, Possible Values:
`women`, `senior_citizen`, `super_senior_citizen`, `general` | | is\_pan\_operative | boolean | No | Possible Values: `true`
`false` | Whether the payee's PAN is operative. Only
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) |
#### Challan | Param | Type | Required | Validation | Description | | ---------------------------- | ----------- | -------- | ------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | paid\_date\_epoch | number | Yes | Length: 13 | EPOCH timestamp of the challan paid date | | minor\_head | enumeration | Yes | [Minor Head](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-24q-1) | Minor Head of challan | | tds\_amount | number | Yes | Length: 15 | Income Tax | | surcharge | number | Yes | Length: 15 | Surcharge on Income Tax | | health\_and\_education\_cess | number | Yes | Length: 15 | Education cess on Income Tax | | interest | number | Yes | Length: 15 | Interest levied upon late deduction | | late\_filing\_fees | number | Yes | Length: 15 | Penalty levied upon late filing | | other\_penalty | number | Yes | Length: 15 | Any Other Penalty | | utilized\_amount | number | No | Length: 15 | Total Amount of Challan Utilised
in previous returns. Required
[\[For Potential Notices API](https://developer.sandbox.co.in/reference/tcs-potential-notice-check-api) only |
#### Payment | Param | Type | Required | Validation | Description | | :---------------------------- | :---------- | :------- | -------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------- | | payee\_sr\_no | number | Yes | - | Payee Serial Number | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | nature\_of\_payment | enumeration | Yes | [Nature of Payment](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#salary) | TDS section of deduction | | payment\_amount | number | Yes | Length: 15,2 | Payment amount | | payment\_date\_epoch | number | Yes | Length: 13 | EPOCH timestamp of Payment date | | tds\_amount | number | Yes | Length: 15,2 | Tax amount of deduction | | surcharge | number | Yes | Length: 15,2 | Surcharge on Tax amount | | health\_and\_education\_cess | number | Yes | Length: 15,2 | Eduction of the Tax amount | | deduction\_date\_epoch | number | Yes | Length: 13 | EPOCH timestamp of Deduction date | | reason\_for\_lower\_deduction | enumeration | No | [Reason for lower deduction](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-24q) | Reason for non-deduction / lower deduction/ higher deduction/threshold | | certificate\_number | string | No | Max Length: 10 | Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction. |
> 📘 Salary Detail sheet is required for Quarter 4 returns only #### Salary Detail | Param | Type | Required | Validation | Description | | ------------------------------------------------------------------------ | ------ | -------------------- | -------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------- | | payee\_sr\_no | number | Yes | - | Payee Serial Number | | employment\_from\_date\_epoch | number | For 192 Record Only | Length: 13 | Timestamp from when employed with the current employer in the current FY | | employment\_to\_date\_epoch | number | For 192 Record Only | Length: 13 | Timestamp to which employed with the current employer in the current FY | | gross\_salary\_from\_previous\_employers | number | For 192 Record Only | Length: 15,2 | Total Taxable Amount on which TDS was deducted by the previous employer | | tds\_by\_previous\_employers | number | For 192 Record Only | Length: 15,2 | TDS deducted by the previous employer in the current FY | | income\_tax\_payable | number | Yes | Length: 15,2 | Income Tax Payable by the employee | | surcharge | number | Yes | Length: 15,2 | Amount of Surcharge applicable | | cess | number | Yes | Length: 15,2 | Amount of Cess appliable | | tds\_on\_salary | number | For 192 Record Only | Length: 15,2 | Total TDS deducted by the current employer in the current FY | | salary\_as\_per\_provisions\_contained\_in\_section\_17\_1 | number | For 192 Record Only | Length: 15,2 | Gross Salary amount as per Section 17(1) | | value\_of\_perquisites\_us\_17\_2 | number | For 192 Record Only | Length: 15,2 | Value of Perquisities as per Section 17(2) | | profits\_in\_lieu\_of\_salary\_us\_17\_3 | number | For 192 Record Only | Length: 15,2 | Profits in lieu of Salary as per Section 17(3) | | travel\_concession\_or\_assistance\_us\_10\_5 | number | For 192 Record Only | Length: 15,2 | Travel concession or assistance as per Section 10 (5) | | death\_cum\_retirement\_gratuity\_us\_10\_10 | number | For 192 Record Only | Length: 15,2 | Death-cum-retirement gratuity amount as per Section 10(10) | | commuted\_value\_of\_pension\_us\_10\_10\_a | number | For 192 Record Only | Length: 15,2 | Value of the commuted pension as per Section 10(10A) | | cash\_equivalent\_of\_leave\_salary\_encashment\_us\_10\_10\_aa | number | For 192 Record Only | Length: 15,2 | Value of leave encashment as per Section 10(10AA) | | house\_rent\_allowance\_us\_10\_13\_a | number | For 192 Record Only | Length: 15,2 | Amount of house rent allowance as per Section 10(13A) | | other\_special\_allowances\_under\_section\_10\_14 | number | For 192 Record Only | Length: 15,2 | | | landlord\_1\_name | string | No | Max Length: 75 | Name of landlord 1 when aggregate rent paid has exceeded INR 1 Lakh in the current FY | | landlord\_1\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of landlord 1 | | landlord\_2\_name | string | No | Max Length: 75 | Name of landlord 2 when aggregate rent paid has exceeded INR 1 Lakh in the current FY | | landlord\_2\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of landlord 2 | | landlord\_3\_name | string | No | Max Length: 75 | Name of landlord 3 when aggregate rent paid has exceeded INR 1 Lakh in the current FY | | landlord\_3\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of landlord 3 | | landlord\_4\_name | string | No | Max Length: 75 | Name of landlord 4 when aggregate rent paid has exceeded INR 1 Lakh in the current FY | | landlord\_4\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of landlord 4 | | total\_amount\_of\_any\_other\_exemption\_us\_10 | number | For 192 Record Only | Length: 15,2 | Any other exemption under section 10 | | standard\_deduction\_us\_16\_ia | number | Yes | Length: 15,2 | Amount of Standard Deduction as per Section 16(ia) | | entertainment\_allowance\_us\_16\_ii | number | For 192 Record Only | Length: 15,2 | Amount of Entertainment Allowance as per Section 16(ii) | | tax\_on\_employment\_us\_16\_iii | number | Yes | Length: 15,2 | Amount of Professional Tax as per Section 16(iii) | | income\_from\_house\_property\_reported\_by\_employee\_offered\_for\_tds | number | For 192 Record Only | Length: 15,2
Can have negative values | Income under the head house property offered for TDS for Section 192 (2B) (includes admissible loss) | | lender\_1\_name | string | No | Max Length: 75 | Name of Lender 1 if the interest on house loan claimed under section 24(b) | | lender\_1\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of lender 1 | | lender\_2\_name | string | No | Max Length: 75 | Name of Lender 2 if the interest on house loan claimed under section 24(b) | | lender\_2\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of lender 2 | | lender\_3\_name | string | No | Max Length: 75 | Name of Lender 3 if the interest on house loan claimed under section 24(b) | | lender\_3\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of lender 3 | | lender\_4\_name | string | No | Max Length: 75 | Name of Lender 4 if the interest on house loan claimed under section 24(b) | | lender\_4\_pan | string | No | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of lender 4 | | income\_under\_the\_head\_other\_sources\_offered\_for\_tds | number | For 192 Record Only | Length: 15,2 | Income under the head of other sources offer for TDS under Section 192 (2b) | | gross\_amount\_us\_80\_c | number | Yes | Length: 15,2 | The gross amount contributed u/s 80C | | deductible\_amount\_us\_80\_c | number | Yes | Length: 15,2 | The deductible amount u/s 80C | | gross\_amount\_us\_80\_ccc | number | Yes | Length: 15,2 | The gross amount contributed u/s 80CCC | | deductible\_amount\_us\_80\_ccc | number | Yes | Length: 15,2 | The deductible amount u/s 80CCC | | gross\_amount\_us\_80\_ccd\_1 | number | Yes | Length: 15,2 | The gross amount contributed u/s 80CCD(1) | | deductible\_amount\_us\_80\_ccd\_1 | number | Yes | Length: 15,2 | The deductible amount u/s 80CCD(1) | | gross\_amount\_us\_80\_ccd\_1\_b | number | Yes | Length: 15,2 | The gross amount contributed u/s 80CCD(1B) | | deductible\_amount\_us\_80\_ccd\_1\_b | number | Yes | Length: 15,2 | The deductible amount u/s 80CCD(1B) | | gross\_amount\_us\_80\_ccd\_2 | number | For 192 Record Only | Length: 15,2 | The gross amount contributed u/s 80CCD(2) | | deductible\_amount\_us\_80\_ccd\_2 | number | For 192 Record Only | Length: 15,2 | The deductible amount u/s 80CCD(2) | | gross\_amount\_us\_80\_ccg | number | For 192 Record Only | Length: 15,2 | The gross amount contributed u/s 80CCG | | deductible\_amount\_us\_80\_ccg | number | For 192 Record Only | Length: 15,2 | The deductible amount u/s 80CCG | | gross\_amount\_us\_80\_cch | number | For 192 Record Only | Length: 15,2 | | | deductible\_amount\_us\_80\_cch | number | For 192 Record Only | Length: 15,2 | | | gross\_amount\_us\_80\_d | number | Yes | Length: 15,2 | The gross amount contributed u/s80D | | deductible\_amount\_us\_80\_d | number | Yes | Length: 15,2 | The deductible amount u/s 80D | | gross\_amount\_us\_80\_dd | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s 80DD | | deductible\_amount\_us\_80\_dd | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80DD | | qualifying\_amount\_us\_80\_dd | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80DD | | gross\_amount\_us\_80\_e | number | Yes | Length: 15,2 | The gross amount contributed u/s80E | | deductible\_amount\_us\_80\_e | number | Yes | Length: 15,2 | The deductible amount u/s 80E | | gross\_amount\_us\_80\_ee | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s80EE | | deductible\_amount\_us\_80\_ee | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80EE | | qualifying\_amount\_us\_80\_ee | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80EE | | gross\_amount\_us\_80\_eea | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s80EEA | | deductible\_amount\_us\_80\_eea | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80EEA | | qualifying\_amount\_us\_80\_eea | number | For 194P Record Only | Length: 15,2 | Qualifying amount u/s 80EEA | | gross\_amount\_us\_80\_g | number | Yes | Length: 15,2 | The gross amount contributed u/s80G | | deductible\_amount\_us\_80\_g | number | Yes | Length: 15,2 | The deductible amount u/s 80G | | qualifying\_amount\_us\_80\_g | number | Yes | Length: 15,2 | Qualifying amount u/s 80G | | gross\_amount\_us\_80\_gg | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s80GG | | deductible\_amount\_us\_80\_gg | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80GG | | qualifying\_amount\_us\_80\_gg | number | For 194P Record Only | Length: 15,2 | Qualifying amount u/s 80GG | | gross\_amount\_us\_80\_ggc | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s80GGC | | deductible\_amount\_us\_80\_ggc | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80GGC | | qualifying\_amount\_us\_80\_ggc | number | For 194P Record Only | Length: 15,2 | Qualifying amount u/s 80GGC | | gross\_amount\_us\_80\_tta | number | For 192 Record Only | Length: 15,2 | The gross amount contributed u/s80TTA | | deductible\_amount\_us\_80\_tta | number | For 192 Record Only | Length: 15,2 | The deductible amount u/s 80TTA | | qualifying\_amount\_us\_80\_tta | number | For 192 Record Only | Length: 15,2 | Qualifying amount u/s 80TTA | | gross\_amount\_us\_80\_ttb | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s 80TTB | | deductible\_amount\_us\_80\_ttb | number | For 194P Record Only | Length: 15,2 | The deductible amount u/s 80TTB | | qualifying\_amount\_us\_80\_ttb | number | For 194P Record Only | Length: 15,2 | Qualifying amount u/s 80TTB | | gross\_amount\_us\_80\_u | number | For 194P Record Only | Length: 15,2 | The gross amount contributed u/s 80U | | deductible\_amount\_us\_80\_u | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80U | | qualifying\_amount\_us\_80\_u | number | For 194P Record Only | Length : 15,2 | Qualifying amount u/s 80U | | gross\_amount\_for\_other\_deductions | number | Yes | Length : 15,2 | The gross amount for other deductions that are not mentioned | | deductible\_amount\_for\_other\_deductions | number | Yes | Length : 15,2 | The deductible amount for other deductions that are not mentioned | | qualifying\_amount\_for\_other\_deductions | number | Yes | Length : 15,2 | The deductible amount for other deductions that are not mentioned | | rebate\_us\_87\_a | number | No | Length : 15,2 | Rebate | | relief\_us\_89 | number | Yes | Length : 15,2 | | | payments\_from\_super\_annuation\_fund | number | No | Length : 15,2 | Payment to employee from the superannuation fund | | name\_of\_fund | string | No | Max Length: 75 | Name of superannuation fund | | fund\_contribution\_from | number | No | Length: 13 | EPOCH Timestamp from when the employee contributed to the fund in the current FY | | fund\_contribution\_to | number | No | Length: 13 | EPOCH Timestamp to when the employee contributed to the fund in the current FY | | average\_rate\_of\_deduction\_of\_tax | number | No | Length: 7,4 | | | tds\_on\_repayment\_from\_super\_annuation\_fund | number | No | Length: 15,2 | Tax deducted in repayment from the superannuation fund | | gross\_pension\_under\_194p | number | For 194P Record Only | Length : 15,2 | Gross pension reported u/s 194P | | interest\_income\_by\_bank\_under\_194p | number | For 194P Record Only | Length: 15,2 | Interest income from bank reported u/s 194P | | net\_tax\_payable\_under\_194p | number | For 194P Record Only | Length: 15,2 | Net Tax Payable u/s194P | ### Form 26Q
#### Payer | Param | Type | Required | Validation | Description | | :----------- | :----- | :------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------- | | name | string | Yes | Max Length : 75 | Name of the Payer | | tan | string | Yes | Pattern : \[A-Z]{4}\[0-9]{5}\[A-Z]{1} | TAN of the Payer | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payer | | branch | string | Yes | Max Length : 75 | Branch details of the Payer if multiple locations. | | gstin | string | No | Pattern : \[0-9]{2}\[a-zA-Z]{5}\[0-9]{4}\[a-zA-Z]{1}\[1-9A-Za-z]{1}\[CZ]{1}\[0-9a-zA-Z]{1}\$\|^\[0-9]{4}\[a-zA-Z]{3}\[0-9]{5}\[uUnN]{2}\[0-9a-zA-Z]{1} | GSTIN of the Payer | | street | string | Yes | Max Length : 25 | Name of premise | | area | string | Yes | Max Length : 25 | Area of location | | city | string | Yes | Max Length : 25 | City of location | | state | enum | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length : 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact | ##### Responsible Person | Param | Type | Required | Validation | Description | | :----------- | :----- | :------- | -------------------------------------------------------------------------------------- | ------------------------------------- | | designation | string | Yes | Max Length : 20 | Designation of the responsible person | | name | string | Yes | Max Length : 75 | Name of the responsible person | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the responsible person | | street | string | Yes | Max Length : 25 | Name of the premise | | area | string | Yes | Max Length : 25 | Area of the location | | city | string | Yes | Max Length : 25 | City of location | | state | enum | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length : 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact |
#### Payee | Param | Type | Required | Validation | Description | | --------------------- | ------- | -------- | -------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------- | | sr\_no | number | Yes | - | Serial Number | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payee. If payee doesn't have PAN then possible values are
`PANNOTAVBL`,`PANAPPLIED`, `PANINVALID` | | name | string | Yes | Max Length: 75 | Name of the Payee | | is\_206ab\_applicable | boolean | No | Possible Values: `true`
`false` | Whether 206AB applies to the payee. Only
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) | | is\_pan\_operative | boolean | No | Possible Values: `true`
`false` | Whether the payee's PAN is operative. Only
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) |
#### Challan | Param | Type | Required | Validation | Description | | ---------------------------- | ------ | -------- | ------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | paid\_date\_epoch | number | Yes | Length: 13 | EPOCH Timestamp of challan paid on date | | minor\_head | enum | Yes | [Minor Head](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-26q-1) | Minor Head of challan | | tds\_amount | number | Yes | Length: 15 | Income Tax | | surcharge | number | Yes | Length: 15 | Surcharge on Income Tax | | health\_and\_education\_cess | number | Yes | Length: 15 | Education cess on Income Tax | | interest | number | Yes | Length: 15 | Interest levied upon late deduction | | late\_filing\_fees | number | Yes | Length: 15 | Penalty levied upon late filing | | other\_penalty | number | Yes | Length: 15 | Any Other Penalty | | utilized\_amount | number | Yes | Length: 15 | Total Amount of Challan Utilised
in previous returns. Required for
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) |
#### Payment | Param | Type | Required | Validation | Description | | :------------------------------------------------------------------------------------------ | :----- | :------- | ---------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------- | | payee\_sr\_no | number | Yes | - | Payee Serial Number | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | nature\_of\_payment | enum | Yes | [Nature of Payment](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-26q) | TDS section of deduction | | payment\_amount | number | Yes | Length: 15,2 | Payment amount | | payment\_date\_epoch | number | Yes | Length: 13 | EPOCH Timestamp of Payment date | | tds\_amount | number | Yes | Length: 15,2 | Tax amount of deduction | | surcharge | number | Yes | Length: 15,2 | Surcharge on Tax amount | | health\_and\_education\_cess | number | Yes | Length: 15,2 | Health and Education Cess amount | | deduction\_date\_epoch | number | Yes | Length: 13 | EPOCH Timestamp of Deduction date | | reason\_for\_lower\_deduction | enum | No | [Reason for lower deduction](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-26q-1) | Reason for non-deduction / lower deduction/ higher deduction/Threshold | | certificate\_number | string | No | Max Length: 10 | Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction. | | amount\_of\_cash\_withdrawal\_more\_than\_1\_crore\_us\_194N | number | No | Length: 15,2 | Value to be mentioned if TDS deducted u/s 194N | | amount\_of\_cash\_withdrawal\_between\_20\_lakhs\_and\_1\_crore\_us\_194N\_for\_non\_filers | number | No | Length: 15,2 | Value to be mentioned if TDS deducted u/s 194NF, can be 0 if the amount is more than 1CR. | | amount\_of\_cash\_withdrawal\_more\_than\_1\_crore\_us\_194N\_for\_non\_filers | number | No | Length: 15,2 | Value to be mentioned if TDS deducted u/s 194NF, can be 0 if the amount is less than 1CR. | | amount\_of\_cash\_withdrawal\_more\_than\_3\_crore\_us\_194N\_for\_co-operative\_societies | number | No | Length: 15,2 | Value to be mentioned if TDS deducted u/s 194NC | | amount\_of\_cash\_withdrawal\_between\_20\_lakhs\_and\_3\_crore\_us\_194N\_for\_non\_filers | number | No | Length: 15,2 | Value to be mentioned if TDS deducted u/s 194N-FT, can be 0 if the amount is more than 3CR. | | amount\_of\_cash\_withdrawal\_more\_than\_3\_crore\_us\_194N\_for\_non\_filers | number | No | Length: 15,2 | Value to be mentioned if TDS deducted u/s 194N-FT, can be 0 if the amount is less than 3CR. | ### Form 27Q
#### Payer | Param | Type | Required | Validation | Description | | :----------- | :----- | :------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------- | | name | string | Yes | Max Length: 75 | Name of the Payer | | tan | string | Yes | Pattern : \[A-Z]{4}\[0-9]{5}\[A-Z]{1} | TAN of the Payer | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payer | | branch | string | Yes | Max Length: 75 | Branch details of the Payer if multiple locations. | | gstin | string | No | Pattern : \[0-9]{2}\[a-zA-Z]{5}\[0-9]{4}\[a-zA-Z]{1}\[1-9A-Za-z]{1}\[CZ]{1}\[0-9a-zA-Z]{1}\$\|^\[0-9]{4}\[a-zA-Z]{3}\[0-9]{5}\[uUnN]{2}\[0-9a-zA-Z]{1} | GSTIN of the Payer | | street | string | Yes | Max Length: 25 | Name of premise | | area | string | Yes | Max Length: 25 | Area of location | | city | string | Yes | Max Length: 25 | City of location | | state | enum | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length: 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact | ##### Responsible Person List | Param | Type | Required | Validation | Description | | :----------- | :----- | :------- | -------------------------------------------------------------------------------------- | ------------------------------------- | | designation | string | Yes | Max Length: 20 | Designation of the responsible person | | name | string | Yes | Max Length: 75 | Name of the responsible person | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the responsible person | | street | string | Yes | Max Length: 25 | Name of the premise | | area | string | Yes | Max Length: 25 | Area of the location | | city | string | Yes | Max Length: 25 | City of location | | state | enum | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length: 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact |
#### Payee | Param | Type | Required | Validation | Description | | ----------------------------------- | ------- | -------- | ------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------- | | sr\_no | number | Yes | - | Serial Number | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payee. If a payee doesn't have PAN then possible values are
`PANNOTAVBL`,`PANAPPLIED`, `PANINVALID`, | | name | string | Yes | Max Length: 75 | Name of the Payee | | opting\_new\_regime | boolean | Yes | Possible values:
`True`
`False` | Whether Employee has opted for taxation u/s 115BAC(1a). | | tax\_identification
\_number | string | Yes | Max Length: 25 | Tax Identification Number of Payee's jurisdiction | | street | string | Yes | Max Length: 25 | Name of the premise of location | | area | string | Yes | Max Length: 25 | Area of location | | city | string | Yes | Max Length: 25 | City of location | | state | string | Yes | Max Length: 25 | State of location | | postal\_code | string | Yes | Max Length: 8 | Pincode of location | | country | enum | Yes | [Country](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#country) | Country of residance | | email | string | Yes | Max Length: 75 | Primary email for contact | | isd\_code | number | Yes | Max Length: 5 | ISD code of the country | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact | | is\_206ab\_applicable | Boolean | No | Possible Values: `true`
`false` | Whether 206AB applies to the payee. Only
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) | | is\_pan\_operative | Boolean | No | Possible Values: `true`
`false` | Whether the payee's PAN is operative. Only
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) |
#### Challan | Param | Type | Required | Validation | Description | | ---------------------------- | ------ | -------- | ------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | paid\_date\_epoch | number | Yes | Length: 13 | Timestamp of challan paid date | | minor\_head | enum | Yes | [Minor Head](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-27q-2) | Minor Head of challan | | tds\_amount | number | Yes | Length: 15 | Income Tax | | surcharge | number | Yes | Length: 15 | Surcharge Amount | | health\_and\_education\_cess | number | Yes | Length: 15 | Health and education cess amount | | interest | number | Yes | Length: 15 | Interest levied upon late deduction | | late\_filing\_fees | number | Yes | Length: 15 | Penalty levied upon late filing | | other\_penalty | number | Yes | Length: 15 | Any Other Penalty | | utilized\_amount | number | Yes | Length: 15 | Total Amount of Challan Utilised
in previous returns. Required
[\[For Potential Notices API\]](https://developer.sandbox.co.in/reference/potential-notice-check-api) only |
#### Payment | Param | Type | Required | Validation | Description | | :------------------------------------------------------------------------------------------ | :------ | :------- | --------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------- | | payee\_sr\_no | number | Yes | - | Payee Serial Number | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | nature\_of\_payment | enum | Yes | [Nature of Payment](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-27q) | TDS section of deduction | | payment\_amount | number | Yes | Length: 15,2 | Payment amount | | payment\_date\_epoch | number | Yes | Length: 13 | EPOCH Timestamp of Payment date | | tds\_amount | number | Yes | Length: 15,2 | Tax amount of deduction | | surcharge | number | Yes | Length: 15,2 | Surcharge Amount | | health\_and\_education\_cess | number | Yes | Length: 15,2 | Health and education cess amount | | deduction\_date\_epoch | number | Yes | Length: 13 | EPOCH Timestamp of Deduction date | | applicability\_of\_tds\_rate\_under\_dtaa | boolean | Yes | - | Whether the TDS rate is applicable under DTAA | | nature\_of\_remittance | string | Yes | [Nature of remittance](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#nature-of-remittances) | Nature of remittance | | form\_15ca\_acknowledgement\_number | string | No | Max Length: 10 | Form 15ca acknowledgement number | | grossing\_up\_indicator | enum | No | - | Possible values: `Y`, `N` | | reason\_for\_lower\_deduction | enum | No | [Reason for lower deduction](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-27q-1) | Reason for non-deduction / lower deduction/ higher deduction/threshold | | certificate\_number | string | No | Max Length: 10 | Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction. | | amount\_of\_cash\_withdrawal\_more\_than\_1\_crore\_us\_194N | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194N | | amount\_of\_cash\_withdrawal\_between\_20\_lakhs\_and\_1\_crore\_us\_194N\_for\_non\_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194NF, can be 0 if the amount is more than 1CR. | | amount\_of\_cash\_withdrawal\_more\_than\_1\_crore\_us\_194N\_for\_non\_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194NF, can be 0 if the amount is less than 1CR. | | amount\_of\_cash\_withdrawal\_more\_than\_3\_crore\_us\_194N\_for\_co-operative\_societies | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194NC | | amount\_of\_cash\_withdrawal\_between\_20\_lakhs\_and\_3\_crore\_us\_194N\_for\_non\_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194N-FT, can be 0 if the amount is more than 3CR. | | amount\_of\_cash\_withdrawal\_more\_than\_3\_crore\_us\_194N\_for\_non\_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194N-FT, can be 0 if the amount is less than 3CR. | ### Form 27EQ
#### payer\_list | Key | Type | Required | Validation | Description | | :----------- | :----- | :------- | ------------------------------------------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------- | | name | string | Yes | Max Length: 75 | Name of the Payer | | tan | string | Yes | Pattern : \[A-Z]{4}\[0-9]{5}\[A-Z]{1} | TAN of the Payer | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payer | | branch | string | Yes | Max Length: 75 | Branch details of the Payer if multiple locations. | | gstin | string | No | Pattern : \[0-9]{2}\[a-zA-Z]{5}\[0-9]{4}\[a-zA-Z]{1}\[1-9A-Za-z]{1}\[CZ]{1}\[0-9a-zA-Z]{1}\$\|^\[0-9]{4}\[a-zA-Z]{3}\[0-9]{5}\[uUnN]{2}\[0-9a-zA-Z]{1} | GSTIN of the Payer | | street | string | Yes | Max Length: 25 | Name of premise | | area | string | Yes | Max Length: 25 | Area of location | | city | string | Yes | Max Length: 25 | City of location | | state | enum | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length: 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact |
#### responsible\_person\_list | Key | Type | Required | Validation | Description | | :----------- | :----- | :------- | -------------------------------------------------------------------------------------- | ------------------------------------- | | designation | string | Yes | Max Length: 20 | Designation of the responsible person | | name | string | Yes | Max Length: 75 | Name of the responsible person | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the responsible person | | street | string | Yes | Max Length: 25 | Name of the premise | | area | string | Yes | Max Length: 25 | Area of the location | | city | string | Yes | Max Length: 25 | City of location | | state | enum | Yes | [State](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#state) | State of location | | postal\_code | string | Yes | Pattern : \[0-9]{6} | Pincode of location | | email | string | Yes | Max Length: 75 | Primary email for contact | | mobile | string | Yes | Pattern: \[1-9]{1}\[0-9]{9} | Primary mobile number for contact |
#### payee\_table | Key | Type | Required | Validation | Description | | ----------------------------------- | ------- | -------- | -------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------- | | sr\_no | number | Yes | - | Serial Number | | pan | string | Yes | Pattern : \[A-Z]{3}\[PCFTGHLABJ]{1}\[A-Z]{1}\[0-9]{4}\[A-Z]{1} | PAN of the Payee. If a payee doesn't have PAN then possible values are
`PANNOTAVBL`,`PANAPPLIED`, `PANINVALID` | | name | string | Yes | Max Length: 75 | Name of the Payee | | nri | boolean | Yes | Possible Values: `true`
`false` | Whether the Payee is a non-residential India | | permanent\_establishment\_in\_india | boolean | Yes | Possible Values: `true`
`false` | Where Payee has a permanent establishment in India | | opting\_new\_regime | boolean | Yes | Possible Values: `true`
`false` | Whether Payee has opted for taxation u/s 115BAC(1a). | | is\_206cca\_applicable | boolean | No | Possible Values: `true`
`false` | Whether 206CCA applies to the payee. Only
[\[For Potential Notices API](https://developer.sandbox.co.in/reference/tcs-potential-notice-check-api) | | is\_pan\_operative | boolean | No | Possible Values: `true`
`false` | Whether the payee's PAN is operative. Only
[\[For Potential Notices API](https://developer.sandbox.co.in/reference/tcs-potential-notice-check-api) |
#### challan\_table | Key | Type | Required | Validation | Description | | ---------------------------- | ------ | -------- | ------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | paid\_date\_epoch | number | Yes | Length: 13 | Timestamp of challan paid on the date | | minor\_head | enum | Yes | [Minor Head](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-27eq-2) | Minor Head of challan | | tcs\_amount | number | Yes | Length: 15 | Income Tax | | surcharge | number | Yes | Length: 15 | Surcharge on Income Tax | | health\_and\_education\_cess | number | Yes | Length: 15 | Health and education cess amount | | interest | number | Yes | Length: 15 | Interest levied upon late deduction | | late\_filing\_fees | number | Yes | Length: 15 | Penalty levied upon late filing | | other\_penalty | number | Yes | Length: 15 | Any Other Penalty | | utilized\_amount | number | Yes | Length: 15 | Total Amount of Challan Utilised
in previous returns. Required
[\[For Potential Notices API](https://developer.sandbox.co.in/reference/tcs-potential-notice-check-api) only |
#### payment\_table | Key | Type | Required | Validation | Description | | :----------------------------- | :----- | :------- | ------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------- | | payee\_sr\_no | number | Yes | | Payee Serial Number | | challan\_serial | string | Yes | Pattern : \[0-9]{5} | Bank Challan No | | bsr\_code | string | Yes | Pattern : \[0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number | | nature\_of\_payment | enum | Yes | [nature of payment](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#tcs) | TCS section of the collection | | total\_value\_of\_purchase | number | Yes | Length: 15,2 | Total value of purchase | | payment\_amount | number | Yes | Length: 15,2 | amount received by the collectee | | payment\_date\_epoch | number | Yes | Length: 13 | Timestamp of Purchase date/when the amount was received | | tcs\_amount | number | Yes | Length: 15,2 | Tax amount of collection | | surcharge | number | Yes | Length: 15,2 | Surcharge on Tax amount | | health\_and\_education\_cess | number | Yes | Length: 15,2 | Health and education cess amount | | collection\_date\_epoch | number | Yes | Length: 13 | Timestamp of when tax was collected | | reason\_for\_lower\_collection | enum | No | [Reason for lower collection](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#form-27eq-1) | Reason for non-collection/ lower collection/ higher collection/Threshold | | certificate\_number | number | No | Max Length: 10 | Certificate number issued by the Assessing Officer u/s 197 for non-collection/lower collection. |

### Potential Notice Report #### summary\_of\_potential\_notices\_table | Key | Type | Description | | ----------------- | ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | type\_of\_default | string | The type of notice that is possible for a tds/tcs return.
Values include: short\_payment, short\_deduction, late\_payment, late\_deduction, late\_filing\_fee\_u/s\_234E | | is\_applicable | string | Whether the default is applicable for this return. Possible Values "Y" or "N" |
#### penalty\_summary\_table | Key | Type | Description | | ---------- | ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | particular | string | The type of notice that is possible for a tds/tcs return.
Values include: short\_payment, short\_deduction, late\_payment, late\_deduction, late\_filing\_fee\_u/s\_234E | | rate | string | The rate of penalty for a given notice | | amount | number | Amount of penalty payable for a given notice |
#### interest\_summary\_table | Key | Type | Description | | :--------- | :----- | :---------------------------------------------------------------------------------- | | particular | string | The value would be: interest\_amount | | actual | number | The total amount of interest paid as per the return. Excludes Late filing fees. | | required | number | The required amount of interest payable for this return. Excludes Late filing fees. | | difference | number | Balance amount between actual and required. |
#### deduction\_summary\_table | Key | Type | Description | | :--------- | :----- | :-------------------------------------------------------------------- | | particular | string | The value would be: deduction\_amount | | actual | number | The total amount of deduction/collection as per the return. | | required | number | The required amount of deduction/collection required for this return. | | difference | number | Balance amount between actual and required. |
#### challan\_summary\_table | Key | Type | Description | | :--------- | :----- | :--------------------------------------------------- | | particular | string | The value would be: challan\_amount | | actual | number | The total amount deposited as per the return. | | required | number | The required amount to be deposited for this return. | | difference | number | Balance amount between actual and required. |
#### challan\_utilization\_summary\_table | Key | Type | Description | | :--------- | :----- | :--------------------------------------------------------- | | particular | string | The value would be: challan\_amount | | actual | number | The total challan amount utilized for this return | | required | number | The required challan amount to be utilized for this return | | difference | number | Balance amount between actual and required. |
#### challan\_table | Param | Type | Description | | ---------------------------------- | ----------- | -------------------------------------------------------------------------------------------------------------------- | | challan\_serial | string | Bank Challan No | | bsr\_code | string | Bank-Branch Code/ Form 24G Receipt Number | | paid\_date\_epoch | number | EPOCH timestamp of the challan paid date | | minor\_head | enumeration | Minor Head of challan | | tds\_amount | number | Income Tax | | surcharge | number | Surcharge on Income Tax | | health\_and\_education\_cess | number | Education cess on Income Tax | | interest | number | Interest levied upon late deduction | | late\_filing\_fees | number | Penalty levied upon late filing | | other\_penalty | number | Any Other Penalty | | utilized\_amount | number | Total Amount of Challan Utilised
in previous returns. | | notice | string | Type of notice applicable from this challan. Possible values: short\_payment, late\_payment, short\_&\_late\_payment | | notice\_reason | string | Reason for the applicable notice | | challan\_available | number | Challan amount available for this return after deducting the utilized amount. | | utilized\_amount\_in\_payments | number | Challan amount utilized in the payment\_sheet | | short\_payment | number | The amount that exceeds the available challan for this return. | | challan\_due\_date | number | The date at which the challan should be deposited. | | interest\_payable | number | Penalty interest payable due to the notice | | additional\_tds\_to\_be\_deposited | number | Additional amount to be paid, which is the sum of the short\_payment and interest\_payable. |
#### payment\_table | Param | Type | Description | | :------------------------------------- | :---------- | -------------------------------------------------------------------------------------------------------------------------- | | payee\_sr\_no | number | Payee Serial Number | | challan\_serial | string | Bank Challan No | | bsr\_code | string | Bank-Branch Code/ Form 24G Receipt Number | | nature\_of\_payment | enumeration | TDS section of deduction | | payment\_amount | number | Payment amount | | payment\_date\_epoch | number | EPOCH timestamp of Payment date | | tds\_amount | number | Tax amount of deduction | | surcharge | number | Surcharge on Tax amount | | health\_and\_education\_cess | number | Health and education cess on the Tax amount | | deduction\_date\_epoch | number | EPOCH timestamp of Deduction date | | reason\_for\_lower\_deduction | enumeration | Reason for non-deduction / lower deduction/ higher deduction/threshold | | certificate\_number | string | Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction. | | notice | string | Type of notice applicable from this challan. Possible values: short\_deduction, late\_deduction, short\_&\_late\_deduction | | notice\_reason | string | Reason for the applicable notice | | tds\_rate | number | The rate at which tax is deducted in this return | | tds\_rate\_as\_per\_it\_act | number | The rate at which tax is to be deducted according to the Income Tax Act | | tds\_amount\_payable\_as\_per\_it\_act | number | Amount of TDS/TCS to be deducted/collected as per the Income Tax Act | | additional\_tds\_to\_be\_deducted | number | Additional TDS amount to be deducted for the mentioned payment | | interest\_payable | number | Penalty interest payable due to the notice |