> ## 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 Use this page to reference request and response payloads for TDS APIs. ## 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 | Status of the `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 | URL to download the TDS return acknowledgment. Present 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 | URL to download the TDS return FVU file. Present only when the status is `succeeded` | https\://.... | | form27a\_url | string | URL to download Form 27A for the TDS return. Present only when the status is `succeeded` | https\://..... | | validation\_url | string | URL to download the validation report if FVU generation fails. Present only when the status is `failed` | https\://..... | | message | string | Reason the TDS return was not e-filed. Present only when the status is `failed`
For possible values, refer to the [TIN-FC error codes and messages](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#tin-fc-error-codes-and-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 and Form 27A) #### 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 upload the ZIP file for FVU and Form 27A | 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 | Status of the `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 | URL to download the TDS return acknowledgment. Present only when the status is `succeeded` | pdf format | | fvu\_url | string | URL to download the TDS return FVU file. Present only when the status is `succeeded` | https\://.... | | form27a\_url | string | URL to download Form 27A for the TDS return. Present only when the status is `succeeded` | https\://..... | | message | string | Reason the TDS return was not e-filed. Present only when the status is `failed`
For possible values, refer to the [TIN-FC error codes and messages](https://developer.sandbox.co.in/api-reference/tds/annexures/master_data#tin-fc-error-codes-and-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 Form 16 #### 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 | Quarter | Q1 | | financial\_year | string | Financial Year | FY 2023-24 | | 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 | Status of the job. Possible values:
`created`
`queued`
`in_progress`
`failed`
`succeeded` | queued | | form16a\_url | string | URL to download the ZIP file that contains Form 16A PDFs. Present only when the status is `succeeded` | https\://.

.. | | form16\_url | string | URL to download the ZIP file that contains Form 16 PDFs. Present 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. Form `138` currently supports `Q1` to `Q3` only | | tax\_year | string | Tax Year for which TDS is being filed | | form | string | TDS Return Form. Supported values: `138`, `140`, `144` | | 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 | | form | string | TDS Return Form. Possible values: `138`, `140`, `144` | | tax\_year | string | Tax 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 Each row of `payment_table` in the request takes these columns, in this order. | Key | Type | Description | Example | | :- | :- | :- | :- | | payment\_id | string | Your identifier for the payment, unique within the request | P-001 | | payee\_type | string | Legal status of the payee, shown by the 4th character of its PAN. Possible values:
`individual`, `huf`, `company`, `firm`, `association_of_persons`, `body_of_individuals`, `trust`, `local_authority`, `artificial_judicial_person` | individual | | residential\_status | string | Residential status of the payee for the tax year. Possible values:
`resident`, `non_resident` | resident | | nature\_of\_payment | string | What the payment is for. View applicable [nature of payment](#nature-of-payment) values | professional\_services | | payment\_amount | number | Amount credited or paid (in INR) | 30000 | | year\_to\_date\_payment\_amount | number | Amount credited or paid to the payee earlier in the tax year for the natures of payment that share this payment's threshold. Natures of payment that return the same `section` share a threshold. `0` for the payee's first payment | 0 | | credit\_or\_payment\_date\_epoch | number | Earlier of the credit date and the payment date in EPOCH milliseconds, on or after 1 April 2026 | 1775759400000 | | pan\_status | string | Status of the payee's PAN on the credit or payment date. Possible values:
`operative`, `inoperative` | operative | #### Nature of payment A payee with `residential_status` `resident` takes these values: | nature\_of\_payment | | :- | | `insurance_commission` | | `other_commissions` | | `equipment_rental_charges` | | `lease_and_rental_payment` | | `interest_from_bank_deposits` | | `interest_from_bank_deposits_for_senior_citizen` | | `other_interest` | | `advertisement_fee` | | `amc_charges` | | `bandwidth_charges` | | `cargo_handling_services_inspection_and_logistics_services` | | `charter_hire_charges_shipping` | | `clearing_and_forwarding_charges` | | `drilling` | | `fabrication_services` | | `freight_charges` | | `income_from_shipping_inland_waterways_or_air_transport` | | `installation_and_commissioning_services` | | `retention_fees` | | `sales_and_marketing_services` | | `sponsorship_fees` | | `telecasting_services` | | `tender_fees` | | `warranty_services` | | `architectural_services` | | `consulting_services` | | `designing_fee` | | `engineering_services` | | `licensing_fee` | | `payments_to_sports_person_and_artists` | | `payments_to_students_or_business_apprentice` | | `processing_charges_paid_to_others` | | `professional_services` | | `r_&_d_charges` | | `retainership_fees` | | `subscription_fees_other_than_membership_fees_or_sale_of_goods` | | `supervision_charges` | | `training` | | `fees_for_technical_service` | | `seismic_data_processing` | | `testing_charges` | | `royalty` | | `directors_fees` | | `dividend` | | `payment_of_certain_sums_for_purchase_of_goods` | | `purchase_of_software` | | `software_licences` | | `payment_for_e-commerce_transactions` | | `payment_for_transfer_of_virtual_digital_assets` | | `payment_for_transfer_of_virtual_digital_asset_where_payment_is_in_kind_or_in_exchange_of_another_virtual_digital_asset_and_tax_required_to_be_deducted_is_paid_before_such_payment_is_released` | | `payment_of_accumulated_balance_of_provident_fund` | | `payment_for_development_agreement` | | `payment_for_compulsory_acquisition_of_immovable_properties` | | `dividend_from_mutual_funds` | | `interest_payment_from_units_of_a_business_trust` | | `dividend_payment_from_units_of_a_business_trust` | | `rental_income_from_units_of_a_real_estate_investment_trust` | | `income_in_respect_of_units_of_investment_fund` | | `income_in_respect_of_investment_in_securitization_trust` | | `interest_on_securities` | | `interest_on_debentures_paid_by_cheque` | | `prequisites_or_benefits_allowed_to_distributors_or_agents` | | `benefits_or_perquisites_of_business_or_profession_where_such_benefit_is_provided_in_kind_or_where_part_in_cash_is_not_sufficient_to_meet_tax_liability_and_tax_required_to_be_deducted_is_paid_before_such_benefit_is_released` | | `winning_from_lotteries_crossword_puzzles_card_games_and_other_games_of_any_sort` | | `winnings_from_lottery_and_other_games_of_any_sort_where_winnings_are_made_in_kind_or_cash_is_not_sufficient_to_meet_the_tax_liability_and_tax_has_been_paid_before_said_winnings_are_released` | | `winning_from_horse_races` | | `commission_on_sale_of_lottery_tickets` | | `withdrawal_from_nss_deposit` | | `payment_of_salary_remuneration_commission_bonus_or_interest_to_a_partner_of_the_firm` | A payee with `residential_status` `non_resident` takes these values: | nature\_of\_payment | | :- | | `fees_for_technical_service` | | `royalty` | | `dividend` | | `payment_of_accumulated_balance_of_provident_fund` | | `dividend_from_mutual_funds` | | `interest_payment_from_units_of_a_business_trust` | | `dividend_payment_from_units_of_a_business_trust` | | `rental_income_from_units_of_a_real_estate_investment_trust` | | `income_in_respect_of_units_of_investment_fund` | | `income_in_respect_of_investment_in_securitization_trust` | | `winning_from_lotteries_crossword_puzzles_card_games_and_other_games_of_any_sort` | | `winnings_from_lottery_and_other_games_of_any_sort_where_winnings_are_made_in_kind_or_cash_is_not_sufficient_to_meet_the_tax_liability_and_tax_has_been_paid_before_said_winnings_are_released` | | `winning_from_horse_races` | | `commission_on_sale_of_lottery_tickets` | | `withdrawal_from_nss_deposit` | | `payment_of_salary_remuneration_commission_bonus_or_interest_to_a_partner_of_the_firm` | | `income_of_non_resident_sportsmen_or_entertainers` | | `interest_on_approved_foreign_currency_loans_or_long_term_bonds_before_1_july_2023` | | `interest_on_rupee_denominated_bonds_before_1_july_2023` | | `interest_on_bonds_listed_in_ifsc_issued_before_1_july_2023` | | `interest_on_bonds_listed_in_ifsc_issued_on_or_after_1_july_2023` | | `interest_from_infrastructure_debt_fund` | | `income_from_units_of_offshore_fund` | | `long_term_capital_gains_from_units_of_offshore_fund` | | `interest_or_dividend_on_foreign_currency_bonds_or_gdrs` | | `long_term_capital_gains_from_foreign_currency_bonds_or_gdrs` | | `income_of_foreign_institutional_investors_from_securities` | | `income_of_specified_fund_from_securities` | | `interest_on_moneys_borrowed_in_foreign_currency` | | `long_term_capital_gains` | | `short_term_capital_gains_on_listed_equity` | | `investment_income_of_non_resident_indian` | | `any_other_sum_payable_to_non_resident` | ### 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 when the job was created | 1716515767000 | | updated\_at | number | EPOCH timestamp when the job was last updated. Present only when the status is `queued`, `succeeded`, or `failed` | 1716515787000 | | potential\_notice\_report\_url | string | Pre-signed URL to download the potential notice report in XLSX format. Present only when the status is `succeeded` | https\://..... | | message | string | Error message. Present only when the status is `failed` | Validation Error | | validation\_report\_url | string | Pre-signed URL to download the validation report in XLSX format. Present only when the status 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 when the job was created | 1716515767000 | | updated\_at | number | EPOCH timestamp when the job was last updated. Present only when the status is `queued`, `succeeded`, or `failed` | 1716515787000 | | potential\_notice\_report\_url | string | Pre-signed URL to download the potential notice report in XLSX format. Present only when the status is `succeeded` | https\://..... | | message | string | Error message. Present only when the status is `failed` | Validation Error | | validation\_report\_url | string | Pre-signed URL to download the validation report in XLSX format. Present only when the status is `failed` | https\://..... |


## Workbooks TDS Reports workbook support now uses the Income-tax Act 2025 forms: * `138` for salary payments * `140` for resident non-salary payments * `144` for non-resident payments TDS report jobs use `tax_year`. Form `138` currently supports `Q1` to `Q3` only. ### Form 138 * `payer_sheet / payer_list`: `name`, `tan`, `pan`, `country`, `flat_door_block_number`, `post_office`, `road_street_block_sector`, `area_locality`, `district`, `state`, `postal_code`, `email`, `contact_country_code`, `contact_number`, `deductor_type`, `government_state_code`, `ministry_code`, `ministry_name_other`, `account_office_identification_number`, `gstin` * `payer_sheet / responsible_person_list`: `name`, `designation`, `pan`, `flat_door_block_number`, `post_office`, `road_street_block_sector`, `area_locality`, `district`, `state`, `postal_code`, `email`, `country`, `contact_country_code`, `contact_number` * `payee_sheet / payee_table`: `sr_no`, `pan`, `name` * `challan_sheet / challan_table`: `bank_challan_number_or_ddo_serial_number`, `bsr_code_or_form_24g_receipt_number`, `bank_challan_or_transfer_voucher_date_epoch`, `minor_head`, `mode_of_payment`, `nil_challan_indicator`, `total_tax_deducted`, `total_interest`, `total_fee`, `total_penalty`, `total_tax_deposited` * `payment_sheet / payment_table`: `payee_sr_no`, `bank_challan_number_or_ddo_serial_number`, `bsr_code_or_form_24g_receipt_number`, `nature_of_payment`, `payment_amount`, `payment_date_epoch`, `total_tax_deducted`, `deduction_date_epoch`, `total_tax_deposited`, `deposit_date_epoch`, `reason_for_lower_deduction`, `certificate_number` ### Form 140 * `payer_sheet / payer_list`: `tan`, `pan`, `name`, `street`, `area`, `city`, `state`, `postal_code`, `email`, `mobile`, `gstin`, `country`, `country_code`, `deductor_type` * `payer_sheet / responsible_person_list`: `designation`, `name`, `pan`, `street`, `area`, `city`, `state`, `postal_code`, `email`, `mobile`, `country`, `country_code` * `payee_sheet / payee_table`: `sr_no`, `pan`, `name` * `challan_sheet / challan_table`: `challan_serial`, `bsr_code`, `paid_date_epoch`, `minor_head`, `total_tax_deducted`, `interest`, `late_filing_fees`, `other_penalty` * `payment_sheet / payment_table`: `payee_sr_no`, `challan_serial`, `bsr_code`, `nature_of_payment`, `payment_amount`, `payment_date_epoch`, `total_tax_deducted`, `total_tax_deposited`, `deduction_date_epoch`, `reason_for_lower_deduction`, `certificate_number`, `unique_identification_number_form_121`, `amount_of_cash_withdrawal_more_than_1_crore_under_section_393_3`, `amount_of_cash_withdrawal_more_than_3_crore_for_cooperative_societies_under_section_393_3` ### Form 144 * `payer_sheet / payer_list`: `name`, `tan`, `pan`, `country`, `flat_door_block_number`, `post_office`, `road_street_block_sector`, `area_locality`, `district`, `state`, `postal_code`, `email`, `contact_country_code`, `contact_number`, `deductor_type`, `government_state_code`, `ministry_code`, `ministry_name_other`, `account_office_identification_number`, `gstin` * `payer_sheet / responsible_person_list`: `name`, `designation`, `pan`, `flat_door_block_number`, `post_office`, `road_street_block_sector`, `area_locality`, `district`, `state`, `postal_code`, `email`, `country`, `contact_country_code`, `contact_number` * `payee_sheet / payee_table`: `sr_no`, `pan`, `name`, `opting_out_of_taxation_regime_under_section_202_1`, `country`, `address_in_country_of_residence`, `email`, `isd_code`, `mobile`, `tax_identification_number` * `challan_sheet / challan_table`: `bank_challan_number_or_ddo_serial_number`, `bsr_code_or_form_24g_receipt_number`, `bank_challan_or_transfer_voucher_date_epoch`, `minor_head`, `mode_of_payment`, `nil_challan_indicator`, `total_tax_deducted`, `total_interest`, `total_fee`, `total_penalty`, `total_tax_deposited` * `payment_sheet / payment_table`: `payee_sr_no`, `bank_challan_number_or_ddo_serial_number`, `bsr_code_or_form_24g_receipt_number`, `nature_of_payment`, `nature_of_remittance`, `payment_amount`, `payment_date_epoch`, `total_tax_deducted`, `deduction_date_epoch`, `total_tax_deposited`, `grossed_up_under_section_393_10`, `applicability_of_tds_rate_under_dtaa`, `unique_identification_number_form_121`, `reason_for_lower_deduction`, `certificate_number`, `amount_of_cash_withdrawal_more_than_1_crore_under_section_393_3`, `amount_of_cash_withdrawal_more_than_3_crore_for_cooperative_societies_under_section_393_3` ### Potential notice report #### summary\_of\_potential\_notices\_table | Key | Type | Description | | - | - | - | | type\_of\_default | string | Possible default type for the TDS or TCS return.
Values include: short\_payment, short\_deduction, late\_payment, late\_deduction, late\_filing\_fee\_u/s\_234E | | is\_applicable | string | Whether the default applies to the return. Possible values: `Y` or `N` |
#### penalty\_summary\_table | Key | Type | Description | | - | - | - | | particular | string | Default type for the TDS or 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 | Value is `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 | Value is `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 | Value is `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 | Value is `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 for the 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 challan amount used 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 | This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.