{ "openapi": "3.1.0", "info": { "title": "in-co-sandbox-tds-calculator", "version": "1.0.0", "description": "" }, "servers": [ { "url": "https://test-api.sandbox.co.in" }, { "url": "https://api.sandbox.co.in" } ], "paths": { "/tds/calculator/non-salary": { "post": { "summary": "Calculate TDS on Non-Salary Payments in Bulk", "description": "Calculate TDS on non-salary payments in bulk under the Income-tax Act, 2025, for dates on or after 1 April 2026. Accepts and returns Sheet JSON workbooks. Each payment is calculated independently using the total of earlier payments you provide.", "tags": [ "Non-salary Payments" ], "parameters": [ { "name": "x-api-key", "in": "header", "required": true, "description": "API key for identification", "deprecated": false, "schema": { "type": "string" } }, { "name": "authorization", "in": "header", "required": true, "description": "JWT access token", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-version", "in": "header", "description": "API Version", "schema": { "type": "string" } } ], "requestBody": { "required": true, "content": { "application/json": { "schema": { "title": "non_salary_payments_workbook", "description": "Non-salary payments to calculate TDS on under the Income-tax Act, 2025. Each row is one payment to a resident or non-resident payee under section 392(7), 393(1), 393(2) or 393(3), with the amount already paid to that payee earlier in the tax year.", "type": "object", "properties": { "name": { "type": "string", "enum": [ "non_salary_payments_workbook" ] }, "@entity": { "type": "string", "enum": [ "workbook" ] }, "sheets": { "type": "array", "items": { "oneOf": [ { "type": "object", "description": "The payments to calculate TDS on.", "properties": { "name": { "type": "string", "enum": [ "payment_sheet" ] }, "@entity": { "type": "string", "enum": [ "sheet" ] }, "blocks": { "type": "array", "items": { "oneOf": [ { "type": "object", "description": "One row per payment. The calculator works out each row from that row's values only, so rows don't affect each other.", "properties": { "name": { "type": "string", "enum": [ "payment_table" ] }, "@entity": { "type": "string", "enum": [ "table" ] }, "header": { "type": "array", "prefixItems": [ { "type": "string", "enum": [ "payment_id" ] }, { "type": "string", "enum": [ "payee_type" ] }, { "type": "string", "enum": [ "residential_status" ] }, { "type": "string", "enum": [ "nature_of_payment" ] }, { "type": "string", "enum": [ "payment_amount" ] }, { "type": "string", "enum": [ "year_to_date_payment_amount" ] }, { "type": "string", "enum": [ "credit_or_payment_date_epoch" ] }, { "type": "string", "enum": [ "pan_status" ] } ], "items": false, "minItems": 8, "maxItems": 8 }, "rows": { "type": "array", "items": { "type": "array", "prefixItems": [ { "type": "string", "description": "**payment_id**\n\nYour identifier for the payment, unique within the request. The response returns it in the same row, so you can match each result to its payment.", "minLength": 1, "maxLength": 64, "examples": [ "P-001" ] }, { "type": "string", "description": "**payee_type**\n\nThe payee's legal status, which the 4th character of its PAN shows. It sets the TDS rate for insurance_commission and for contract work, such as freight_charges and advertisement_fee. It also decides who gets the dividend exemption for individuals (section 393(4), Table: Sl. No. 10(f)) and the e-commerce exemption for individuals and HUFs (section 393(4), Table: Sl. No. 11). interest_from_bank_deposits_for_senior_citizen and investment_income_of_non_resident_indian accept only individual. For a non-resident, company means a foreign company, which takes a higher TDS rate on the section 393(2) entries that use the rates in force.", "enum": [ "individual", "huf", "company", "firm", "association_of_persons", "body_of_individuals", "trust", "local_authority", "artificial_judicial_person" ], "examples": [ "individual" ] }, { "type": "string", "description": "**residential_status**\n\nresident means the payee is resident in India for the tax year. You report payments to residents in Form 140. For a non_resident payee, the calculator applies the section 393(2) table, which has no thresholds, and you report the payment in Form 144. Sections 392(7) and 393(3) cover every payee, so their natures of payment keep the same section and threshold for a non-resident. A non-resident's TDS rate includes 4% health and education cess. It doesn't include surcharge or a tax treaty (DTAA) rate.", "enum": [ "resident", "non_resident" ], "examples": [ "resident" ] }, { "type": "string", "description": "**nature_of_payment**\n\nWhat the payment is for. Residents and non-residents take different values. The [nature of payment](https://developer.sandbox.co.in/api-reference/tds/annexures/tds_annexures#nature-of-payment) annexure lists the values for each residential_status.", "enum": [ "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", "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" ], "examples": [ "professional_services" ] }, { "type": "number", "description": "**payment_amount**\n\nThe amount credited or paid, in rupees. For payment_for_e-commerce_transactions, send the gross amount of the sale or services, including any amount the buyer paid the participant directly (section 393(1), Table: Sl. No. 8(v), Note 3(b)). For work under section 402(47)(e), send the invoice value without the material that the invoice shows separately. For services, leave out GST that the contract or invoice shows separately (CBDT Circular 23/2017, kept in force by section 536(2)(j)).", "minimum": 0.01, "maximum": 99999999999999.0, "format": "BigDecimal", "examples": [ "30000" ] }, { "type": "number", "description": "**year_to_date_payment_amount**\n\nThe total you credited or paid to this payee earlier in the tax year, before this payment, for the natures of payment that share this payment's threshold. Natures of payment that return the same section in the response share a threshold, such as professional_services and consulting_services. Send 0 for the payee's first payment. For equipment_rental_charges and lease_and_rental_payment, send the rent already credited or paid to this payee in the same month. The calculator uses this value only to check the threshold, and never deducts TDS on it. It ignores the value for natures of payment with no threshold, and for winnings, whose threshold applies to each payment.", "minimum": 0, "maximum": 99999999999999.0, "format": "BigDecimal", "examples": [ "0" ] }, { "type": "integer", "description": "**credit_or_payment_date_epoch**\n\nThe earlier of the date you credited the amount to the payee's account and the date you paid it (section 393(1)(c)). A credit to a suspense account counts as a credit (section 393(11)). For dividend, send the date you pay or distribute the dividend, even if you declared or credited it earlier, because the Act requires TDS before payment or distribution (section 393(1), Table: Sl. No. 7, Note). For winnings, including horse race winnings, and for withdrawal_from_nss_deposit and payment_of_accumulated_balance_of_provident_fund, send the payment date, because the Act requires TDS on these at the time of payment (sections 393(3)(c) and 392(7)). The date must be on or after 1 April 2026. Send it in epoch milliseconds, at 00:00 IST.", "format": "Long", "examples": [ "1775759400000" ] }, { "type": "string", "description": "**pan_status**\n\nThe payee's PAN status on the credit or payment date. operative means the payee gave a valid PAN that is operative. inoperative covers every case where you can't use a PAN for the payee. The PAN is inoperative under section 262(6), or the payee gave no PAN, has only applied for one, or gave an invalid one. An inoperative payment takes the higher TDS rate of section 397(2)(b)(i), and the response sets reason_for_lower_deduction to deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2.", "enum": [ "operative", "inoperative" ], "examples": [ "operative" ] } ], "items": false, "minItems": 8, "maxItems": 8 } } }, "required": [ "name", "@entity", "header", "rows" ] } ] } } }, "required": [ "name", "@entity", "blocks" ] } ] } } }, "required": [ "name", "@entity", "sheets" ] }, "examples": { "14 payments of different natures": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "P-001", "individual", "resident", "professional_services", 30000, 0, 1775759400000, "operative" ], [ "P-002", "individual", "resident", "professional_services", 25000, 30000, 1778351400000, "operative" ], [ "G-001", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", 4500000, 0, 1779215400000, "operative" ], [ "G-002", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", 800000, 4500000, 1781461800000, "operative" ], [ "E-001", "individual", "resident", "payment_for_e-commerce_transactions", 480000, 0, 1780165800000, "operative" ], [ "E-002", "individual", "resident", "payment_for_e-commerce_transactions", 40000, 480000, 1782757800000, "operative" ], [ "V-001", "individual", "resident", "payment_for_transfer_of_virtual_digital_assets", 25000, 0, 1782930600000, "inoperative" ], [ "T-001", "individual", "resident", "freight_charges", 40000, 0, 1783189800000, "operative" ], [ "R-001", "individual", "resident", "lease_and_rental_payment", 60000, 0, 1785436200000, "operative" ], [ "K-001", "individual", "resident", "other_commissions", 15000, 0, 1787164200000, "operative" ], [ "W-001", "company", "resident", "advertisement_fee", 200000, 0, 1805049000000, "operative" ], [ "I-001", "individual", "resident", "other_interest", 12000, 0, 1806431400000, "operative" ], [ "D-001", "individual", "resident", "dividend", 6000, 0, 1784485800000, "operative" ], [ "N-001", "individual", "non_resident", "investment_income_of_non_resident_indian", 100000, 0, 1790706600000, "operative" ] ] } ] } ] }, "summary": "14 payments of different natures" }, "Professional fees of exactly ₹50,000 get no TDS": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "T-01", "individual", "resident", "professional_services", 50000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Professional fees of exactly ₹50,000 get no TDS" }, "Payment that crosses the threshold is taxed in full": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "T-03", "individual", "resident", "professional_services", 25000, 30000, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Payment that crosses the threshold is taxed in full" }, "Payment after earlier payments of ₹35,000": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "Q3", "individual", "resident", "professional_services", 20000, 35000, 1791570600000, "operative" ] ] } ] } ] }, "summary": "Payment after earlier payments of ₹35,000" }, "Same payment after a correction lowers earlier payments to ₹25,000": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "Q3", "individual", "resident", "professional_services", 20000, 25000, 1791570600000, "operative" ] ] } ] } ] }, "summary": "Same payment after a correction lowers earlier payments to ₹25,000" }, "Rows in one request don't add up toward the threshold": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "independent-b", "individual", "resident", "professional_services", 30000, 0, 1783621800000, "operative" ], [ "independent-a", "individual", "resident", "professional_services", 30000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Rows in one request don't add up toward the threshold" }, "Film royalty at 2% above the ₹50,000 threshold": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "T-06", "individual", "resident", "royalty", 60000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Film royalty at 2% above the ₹50,000 threshold" }, "Contract payment over ₹30,000 while the year is under ₹1 lakh": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "C-02", "individual", "resident", "freight_charges", 30000.01, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Contract payment over ₹30,000 while the year is under ₹1 lakh" }, "Contract payment that takes the year over ₹1 lakh": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "C-03", "individual", "resident", "freight_charges", 20000, 90000, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Contract payment that takes the year over ₹1 lakh" }, "Contract work for a company at 2%": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "C-05", "company", "resident", "advertisement_fee", 40000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Contract work for a company at 2%" }, "Rent of ₹50,000 for the month gets no TDS": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "R-01", "individual", "resident", "lease_and_rental_payment", 50000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Rent of ₹50,000 for the month gets no TDS" }, "Equipment rent with rent already paid in the month": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "R-03", "individual", "resident", "equipment_rental_charges", 30000, 25000, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Equipment rent with rent already paid in the month" }, "Senior citizen bank interest over ₹1 lakh": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "I-03", "individual", "resident", "interest_from_bank_deposits_for_senior_citizen", 100001, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Senior citizen bank interest over ₹1 lakh" }, "Purchase of goods taxed only above ₹50 lakh": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "G-02", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", 800000, 4500000, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Purchase of goods taxed only above ₹50 lakh" }, "Purchase of goods with an inoperative PAN at 5%": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "G-04", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", 800000, 4500000, 1783621800000, "inoperative" ] ] } ] } ] }, "summary": "Purchase of goods with an inoperative PAN at 5%" }, "E-commerce sales of an individual up to ₹5 lakh get no TDS": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "E-01", "individual", "resident", "payment_for_e-commerce_transactions", 480000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "E-commerce sales of an individual up to ₹5 lakh get no TDS" }, "E-commerce sale of a company has no threshold": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "E-03", "company", "resident", "payment_for_e-commerce_transactions", 1000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "E-commerce sale of a company has no threshold" }, "E-commerce sale with an inoperative PAN at 5% from the first rupee": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "E-04", "individual", "resident", "payment_for_e-commerce_transactions", 1000, 0, 1783621800000, "inoperative" ] ] } ] } ] }, "summary": "E-commerce sale with an inoperative PAN at 5% from the first rupee" }, "Virtual digital asset paid in kind": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "V-03", "individual", "resident", "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", 20000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Virtual digital asset paid in kind" }, "Provident fund of exactly ₹50,000 is taxed": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "O-01", "individual", "resident", "payment_of_accumulated_balance_of_provident_fund", 50000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Provident fund of exactly ₹50,000 is taxed" }, "Winnings ignore earlier payments": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "O-08", "individual", "resident", "winning_from_horse_races", 5000, 50000, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Winnings ignore earlier payments" }, "Professional fees with an inoperative PAN at 20%": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "N-01", "individual", "resident", "professional_services", 60000, 0, 1783621800000, "inoperative" ] ] } ] } ] }, "summary": "Professional fees with an inoperative PAN at 20%" }, "Technical fees to a foreign company at 20% plus cess": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "NR-01", "company", "non_resident", "fees_for_technical_service", 200000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Technical fees to a foreign company at 20% plus cess" }, "Other sums to a foreign company at 35% plus cess": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "NR-04", "company", "non_resident", "any_other_sum_payable_to_non_resident", 100000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Other sums to a foreign company at 35% plus cess" }, "Rupee bond interest keeps 5% with an inoperative PAN": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "NR-07", "individual", "non_resident", "interest_on_rupee_denominated_bonds_before_1_july_2023", 100000, 0, 1783621800000, "inoperative" ] ] } ] } ] }, "summary": "Rupee bond interest keeps 5% with an inoperative PAN" }, "TDS deducted in March is due on 30 April": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "D-01", "individual", "resident", "professional_services", 60000, 0, 1805049000000, "operative" ] ] } ] } ] }, "summary": "TDS deducted in March is due on 30 April" }, "TDS rounded half up to the paisa": { "value": { "@entity": "workbook", "name": "non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "round-below", "individual", "resident", "directors_fees", 10000.04, 0, 1783621800000, "operative" ], [ "round-half", "individual", "resident", "directors_fees", 10000.05, 0, 1783621800000, "operative" ], [ "round-above", "individual", "resident", "directors_fees", 10000.06, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "TDS rounded half up to the paisa" }, "Workbook without a name": { "value": { "@entity": "workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status" ], "rows": [ [ "valid", "individual", "resident", "professional_services", 60000, 0, 1783621800000, "operative" ] ] } ] } ] }, "summary": "Workbook without a name" } } } } }, "responses": { "200": { "description": "200 - OK", "content": { "application/json": { "schema": { "type": "object", "required": [ "code", "timestamp", "transaction_id", "data" ], "properties": { "code": { "type": "integer", "enum": [ 200 ] }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string", "format": "uuid" }, "data": { "title": "tds_on_non_salary_payments_workbook", "description": "TDS on each non-salary payment in the request: the section, section code, TDS rate, TDS amount and deposit due date, with the reason for any nil or higher TDS.", "type": "object", "properties": { "name": { "type": "string", "enum": [ "tds_on_non_salary_payments_workbook" ] }, "@entity": { "type": "string", "enum": [ "workbook" ] }, "sheets": { "type": "array", "items": { "oneOf": [ { "type": "object", "description": "The TDS on each payment in the request.", "properties": { "name": { "type": "string", "enum": [ "payment_sheet" ] }, "@entity": { "type": "string", "enum": [ "sheet" ] }, "blocks": { "type": "array", "items": { "oneOf": [ { "type": "object", "description": "One row per payment in the request, in request order.", "properties": { "name": { "type": "string", "enum": [ "payment_table" ] }, "@entity": { "type": "string", "enum": [ "table" ] }, "header": { "type": "array", "prefixItems": [ { "type": "string", "enum": [ "payment_id" ] }, { "type": "string", "enum": [ "payee_type" ] }, { "type": "string", "enum": [ "residential_status" ] }, { "type": "string", "enum": [ "nature_of_payment" ] }, { "type": "string", "enum": [ "section" ] }, { "type": "string", "enum": [ "section_code" ] }, { "type": "string", "enum": [ "payment_amount" ] }, { "type": "string", "enum": [ "year_to_date_payment_amount" ] }, { "type": "string", "enum": [ "credit_or_payment_date_epoch" ] }, { "type": "string", "enum": [ "pan_status" ] }, { "type": "string", "enum": [ "taxable_amount" ] }, { "type": "string", "enum": [ "tds_rate" ] }, { "type": "string", "enum": [ "tax_deductible_on_payment" ] }, { "type": "string", "enum": [ "deposit_due_date_epoch" ] }, { "type": "string", "enum": [ "reason_for_lower_deduction" ] } ], "items": false, "minItems": 15, "maxItems": 15 }, "rows": { "type": "array", "items": { "type": "array", "prefixItems": [ { "type": "string", "description": "**payment_id**\n\npayment_id from the request.", "minLength": 1, "maxLength": 64, "examples": [ "P-001" ] }, { "type": "string", "description": "**payee_type**\n\npayee_type from the request.", "enum": [ "individual", "huf", "company", "firm", "association_of_persons", "body_of_individuals", "trust", "local_authority", "artificial_judicial_person" ], "examples": [ "individual" ] }, { "type": "string", "description": "**residential_status**\n\nresidential_status from the request.", "enum": [ "resident", "non_resident" ], "examples": [ "resident" ] }, { "type": "string", "description": "**nature_of_payment**\n\nnature_of_payment from the request.", "enum": [ "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", "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" ], "examples": [ "professional_services" ] }, { "type": "string", "description": "**section**\n\nThe section of the Income-tax Act, 2025 that covers this payment, down to the table entry that sets the TDS rate. Payments with the same section share a threshold.", "enum": [ "Section 392(7)", "Section 393(1) - Table: Sl. No. 1(i)", "Section 393(1) - Table: Sl. No. 1(ii)", "Section 393(1) - Table: Sl. No. 2(ii).D(a)", "Section 393(1) - Table: Sl. No. 2(ii).D(b)", "Section 393(1) - Table: Sl. No. 3(ii)", "Section 393(1) - Table: Sl. No. 3(iii)", "Section 393(1) - Table: Sl. No. 4(i)", "Section 393(1) - Table: Sl. No. 4(ii)", "Section 393(1) - Table: Sl. No. 4(iii)", "Section 393(1) - Table: Sl. No. 4(iv)", "Section 393(1) - Table: Sl. No. 5(i)", "Section 393(1) - Table: Sl. No. 5(ii).D(a)", "Section 393(1) - Table: Sl. No. 5(ii).D(b)", "Section 393(1) - Table: Sl. No. 5(iii)", "Section 393(1) - Table: Sl. No. 6(i).D(a)", "Section 393(1) - Table: Sl. No. 6(i).D(b)", "Section 393(1) - Table: Sl. No. 6(iii).D(a)", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "Section 393(1) - Table: Sl. No. 7", "Section 393(1) - Table: Sl. No. 8(ii)", "Section 393(1) - Table: Sl. No. 8(iv)", "Section 393(1) - Table: Sl. No. 8(iv) Note 6", "Section 393(1) - Table: Sl. No. 8(v)", "Section 393(1) - Table: Sl. No. 8(vi)", "Section 393(1) - Table: Sl. No. 8(vi) Note 6", "Section 393(2) - Table: Sl. No. 1", "Section 393(2) - Table: Sl. No. 2", "Section 393(2) - Table: Sl. No. 3", "Section 393(2) - Table: Sl. No. 4.E(a)", "Section 393(2) - Table: Sl. No. 4.E(b)", "Section 393(2) - Table: Sl. No. 5", "Section 393(2) - Table: Sl. No. 6.E(a)", "Section 393(2) - Table: Sl. No. 6.E(b)", "Section 393(2) - Table: Sl. No. 7", "Section 393(2) - Table: Sl. No. 8", "Section 393(2) - Table: Sl. No. 9", "Section 393(2) - Table: Sl. No. 10", "Section 393(2) - Table: Sl. No. 11", "Section 393(2) - Table: Sl. No. 12", "Section 393(2) - Table: Sl. No. 13", "Section 393(2) - Table: Sl. No. 14", "Section 393(2) - Table: Sl. No. 15", "Section 393(2) - Table: Sl. No. 16", "Section 393(2) - Table: Sl. No. 17", "Section 393(3) - Table: Sl. No. 1", "Section 393(3) - Table: Sl. No. 1 Note 2", "Section 393(3) - Table: Sl. No. 3", "Section 393(3) - Table: Sl. No. 4", "Section 393(3) - Table: Sl. No. 6", "Section 393(3) - Table: Sl. No. 7" ], "examples": [ "Section 393(1) - Table: Sl. No. 6(iii).D(b)" ] }, { "type": "string", "description": "**section_code**\n\nThe section code to report the payment under in Form 140 or Form 144, from Annexure 2 of the CBDT file formats.", "enum": [ "1004", "1005", "1006", "1008", "1009", "1011", "1012", "1013", "1014", "1015", "1016", "1017", "1018", "1019", "1020", "1021", "1022", "1023", "1024", "1026", "1027", "1028", "1029", "1031", "1033", "1034", "1035", "1037", "1038", "1039", "1040", "1041", "1042", "1043", "1044", "1045", "1046", "1047", "1048", "1049", "1050", "1051", "1052", "1053", "1054", "1055", "1056", "1057", "1058", "1059", "1062", "1063", "1066", "1067" ], "examples": [ "1027" ] }, { "type": "number", "description": "**payment_amount**\n\npayment_amount from the request.", "minimum": 0.0, "maximum": 99999999999999.0, "format": "BigDecimal", "examples": [ "30000" ] }, { "type": "number", "description": "**year_to_date_payment_amount**\n\nyear_to_date_payment_amount from the request.", "minimum": 0.0, "maximum": 99999999999999.0, "format": "BigDecimal", "examples": [ "0" ] }, { "type": "integer", "description": "**credit_or_payment_date_epoch**\n\ncredit_or_payment_date_epoch from the request.", "format": "Long", "examples": [ "1775759400000" ] }, { "type": "string", "description": "**pan_status**\n\npan_status from the request.", "enum": [ "operative", "inoperative" ], "examples": [ "operative" ] }, { "type": "number", "description": "**taxable_amount**\n\nThe part of payment_amount that TDS applies to. If payment_amount plus year_to_date_payment_amount crosses the threshold, taxable_amount is all of payment_amount. Otherwise it is 0. For natures of payment with no threshold, it is all of payment_amount. For section code 1031, such as payment_of_certain_sums_for_purchase_of_goods, it is only the part of payment_amount that takes the sum above ₹50,00,000 (section 393(1), Table: Sl. No. 8(ii), Note 1(b)).", "minimum": 0.0, "maximum": 99999999999999.0, "format": "BigDecimal", "examples": [ "30000" ] }, { "type": "number", "description": "**tds_rate**\n\nThe TDS rate applied to taxable_amount, in percent. 0 when no TDS applies. For a non-resident payee, the rate includes 4% health and education cess, so a 20% rate becomes 20.8.", "minimum": 0.0, "maximum": 100.0, "format": "BigDecimal", "examples": [ "10" ] }, { "type": "number", "description": "**tax_deductible_on_payment**\n\nThe TDS to deduct when you credit or pay this payment, and the amount you report for it in Form 140 or Form 144. It is taxable_amount times tds_rate, rounded half up to the nearest paisa. It doesn't include TDS on earlier payments.", "minimum": 0.0, "maximum": 99999999999999.0, "format": "BigDecimal", "examples": [ "5500" ] }, { "type": [ "integer", "null" ], "description": "**deposit_due_date_epoch**\n\nThe date by which you deposit tax_deductible_on_payment with the government, under rule 218(2), in epoch milliseconds. Null when no TDS applies.", "format": "Long", "examples": [ "1775759400000" ] }, { "type": [ "string", "null" ], "description": "**reason_for_lower_deduction**\n\nWhy TDS is nil or higher than the section's TDS rate. The values are the reason codes of Forms 140 and 144. Null when the section's TDS rate applies.", "enum": [ "deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2", "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], "examples": [ "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] } ], "items": false, "minItems": 15, "maxItems": 15 } } }, "required": [ "name", "@entity", "header", "rows" ] } ] } } }, "required": [ "name", "@entity", "blocks" ] } ] } } }, "required": [ "name", "@entity", "sheets" ] } } }, "examples": { "14 payments of different natures": { "summary": "14 payments of different natures", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "P-001", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 30000, 0, 1775759400000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], [ "P-002", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 25000, 30000, 1778351400000, "operative", 25000, 10, 2500, 1780770600000, null ], [ "G-001", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", "Section 393(1) - Table: Sl. No. 8(ii)", "1031", 4500000, 0, 1779215400000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], [ "G-002", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", "Section 393(1) - Table: Sl. No. 8(ii)", "1031", 800000, 4500000, 1781461800000, "operative", 300000, 0.1, 300, 1783362600000, null ], [ "E-001", "individual", "resident", "payment_for_e-commerce_transactions", "Section 393(1) - Table: Sl. No. 8(v)", "1035", 480000, 0, 1780165800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], [ "E-002", "individual", "resident", "payment_for_e-commerce_transactions", "Section 393(1) - Table: Sl. No. 8(v)", "1035", 40000, 480000, 1782757800000, "operative", 40000, 0.1, 40, 1783362600000, null ], [ "V-001", "individual", "resident", "payment_for_transfer_of_virtual_digital_assets", "Section 393(1) - Table: Sl. No. 8(vi)", "1037", 25000, 0, 1782930600000, "inoperative", 25000, 20, 5000, 1786041000000, "deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2" ], [ "T-001", "individual", "resident", "freight_charges", "Section 393(1) - Table: Sl. No. 6(i).D(a)", "1023", 40000, 0, 1783189800000, "operative", 40000, 1, 400, 1786041000000, null ], [ "R-001", "individual", "resident", "lease_and_rental_payment", "Section 393(1) - Table: Sl. No. 2(ii).D(b)", "1009", 60000, 0, 1785436200000, "operative", 60000, 10, 6000, 1786041000000, null ], [ "K-001", "individual", "resident", "other_commissions", "Section 393(1) - Table: Sl. No. 1(ii)", "1006", 15000, 0, 1787164200000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], [ "W-001", "company", "resident", "advertisement_fee", "Section 393(1) - Table: Sl. No. 6(i).D(b)", "1024", 200000, 0, 1805049000000, "operative", 200000, 2, 4000, 1809023400000, null ], [ "I-001", "individual", "resident", "other_interest", "Section 393(1) - Table: Sl. No. 5(iii)", "1022", 12000, 0, 1806431400000, "operative", 12000, 10, 1200, 1809023400000, null ], [ "D-001", "individual", "resident", "dividend", "Section 393(1) - Table: Sl. No. 7", "1029", 6000, 0, 1784485800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], [ "N-001", "individual", "non_resident", "investment_income_of_non_resident_indian", "Section 393(2) - Table: Sl. No. 17", "1057", 100000, 0, 1790706600000, "operative", 100000, 20.8, 20800, 1791311400000, null ] ] } ] } ] } } }, "Professional fees of exactly ₹50,000 get no TDS": { "summary": "Professional fees of exactly ₹50,000 get no TDS", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "T-01", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 50000, 0, 1783621800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] ] } ] } ] } } }, "Payment that crosses the threshold is taxed in full": { "summary": "Payment that crosses the threshold is taxed in full", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "T-03", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 25000, 30000, 1783621800000, "operative", 25000, 10, 2500, 1786041000000, null ] ] } ] } ] } } }, "Payment after earlier payments of ₹35,000": { "summary": "Payment after earlier payments of ₹35,000", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "Q3", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 20000, 35000, 1791570600000, "operative", 20000, 10, 2000, 1793989800000, null ] ] } ] } ] } } }, "Same payment after a correction lowers earlier payments to ₹25,000": { "summary": "Same payment after a correction lowers earlier payments to ₹25,000", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "Q3", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 20000, 25000, 1791570600000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] ] } ] } ] } } }, "Rows in one request don't add up toward the threshold": { "summary": "Rows in one request don't add up toward the threshold", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "independent-b", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 30000, 0, 1783621800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ], [ "independent-a", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 30000, 0, 1783621800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] ] } ] } ] } } }, "Film royalty at 2% above the ₹50,000 threshold": { "summary": "Film royalty at 2% above the ₹50,000 threshold", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "T-06", "individual", "resident", "royalty", "Section 393(1) - Table: Sl. No. 6(iii).D(a)", "1026", 60000, 0, 1783621800000, "operative", 60000, 2, 1200, 1786041000000, null ] ] } ] } ] } } }, "Contract payment over ₹30,000 while the year is under ₹1 lakh": { "summary": "Contract payment over ₹30,000 while the year is under ₹1 lakh", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "C-02", "individual", "resident", "freight_charges", "Section 393(1) - Table: Sl. No. 6(i).D(a)", "1023", 30000.01, 0, 1783621800000, "operative", 30000.01, 1, 300, 1786041000000, null ] ] } ] } ] } } }, "Contract payment that takes the year over ₹1 lakh": { "summary": "Contract payment that takes the year over ₹1 lakh", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "C-03", "individual", "resident", "freight_charges", "Section 393(1) - Table: Sl. No. 6(i).D(a)", "1023", 20000, 90000, 1783621800000, "operative", 20000, 1, 200, 1786041000000, null ] ] } ] } ] } } }, "Contract work for a company at 2%": { "summary": "Contract work for a company at 2%", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "C-05", "company", "resident", "advertisement_fee", "Section 393(1) - Table: Sl. No. 6(i).D(b)", "1024", 40000, 0, 1783621800000, "operative", 40000, 2, 800, 1786041000000, null ] ] } ] } ] } } }, "Rent of ₹50,000 for the month gets no TDS": { "summary": "Rent of ₹50,000 for the month gets no TDS", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "R-01", "individual", "resident", "lease_and_rental_payment", "Section 393(1) - Table: Sl. No. 2(ii).D(b)", "1009", 50000, 0, 1783621800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] ] } ] } ] } } }, "Equipment rent with rent already paid in the month": { "summary": "Equipment rent with rent already paid in the month", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "R-03", "individual", "resident", "equipment_rental_charges", "Section 393(1) - Table: Sl. No. 2(ii).D(a)", "1008", 30000, 25000, 1783621800000, "operative", 30000, 2, 600, 1786041000000, null ] ] } ] } ] } } }, "Senior citizen bank interest over ₹1 lakh": { "summary": "Senior citizen bank interest over ₹1 lakh", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "I-03", "individual", "resident", "interest_from_bank_deposits_for_senior_citizen", "Section 393(1) - Table: Sl. No. 5(ii).D(a)", "1020", 100001, 0, 1783621800000, "operative", 100001, 10, 10000.1, 1786041000000, null ] ] } ] } ] } } }, "Purchase of goods taxed only above ₹50 lakh": { "summary": "Purchase of goods taxed only above ₹50 lakh", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "G-02", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", "Section 393(1) - Table: Sl. No. 8(ii)", "1031", 800000, 4500000, 1783621800000, "operative", 300000, 0.1, 300, 1786041000000, null ] ] } ] } ] } } }, "Purchase of goods with an inoperative PAN at 5%": { "summary": "Purchase of goods with an inoperative PAN at 5%", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "G-04", "company", "resident", "payment_of_certain_sums_for_purchase_of_goods", "Section 393(1) - Table: Sl. No. 8(ii)", "1031", 800000, 4500000, 1783621800000, "inoperative", 300000, 5, 15000, 1786041000000, "deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2" ] ] } ] } ] } } }, "E-commerce sales of an individual up to ₹5 lakh get no TDS": { "summary": "E-commerce sales of an individual up to ₹5 lakh get no TDS", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "E-01", "individual", "resident", "payment_for_e-commerce_transactions", "Section 393(1) - Table: Sl. No. 8(v)", "1035", 480000, 0, 1783621800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] ] } ] } ] } } }, "E-commerce sale of a company has no threshold": { "summary": "E-commerce sale of a company has no threshold", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "E-03", "company", "resident", "payment_for_e-commerce_transactions", "Section 393(1) - Table: Sl. No. 8(v)", "1035", 1000, 0, 1783621800000, "operative", 1000, 0.1, 1, 1786041000000, null ] ] } ] } ] } } }, "E-commerce sale with an inoperative PAN at 5% from the first rupee": { "summary": "E-commerce sale with an inoperative PAN at 5% from the first rupee", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "E-04", "individual", "resident", "payment_for_e-commerce_transactions", "Section 393(1) - Table: Sl. No. 8(v)", "1035", 1000, 0, 1783621800000, "inoperative", 1000, 5, 50, 1786041000000, "deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2" ] ] } ] } ] } } }, "Virtual digital asset paid in kind": { "summary": "Virtual digital asset paid in kind", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "V-03", "individual", "resident", "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", "Section 393(1) - Table: Sl. No. 8(vi) Note 6", "1038", 20000, 0, 1783621800000, "operative", 20000, 1, 200, 1786041000000, null ] ] } ] } ] } } }, "Provident fund of exactly ₹50,000 is taxed": { "summary": "Provident fund of exactly ₹50,000 is taxed", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "O-01", "individual", "resident", "payment_of_accumulated_balance_of_provident_fund", "Section 392(7)", "1004", 50000, 0, 1783621800000, "operative", 50000, 10, 5000, 1786041000000, null ] ] } ] } ] } } }, "Winnings ignore earlier payments": { "summary": "Winnings ignore earlier payments", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "O-08", "individual", "resident", "winning_from_horse_races", "Section 393(3) - Table: Sl. No. 3", "1062", 5000, 50000, 1783621800000, "operative", 0, 0, 0, null, "no_deduction_on_account_of_payment_being_below_threshold_limit_as_specified_in_the_act" ] ] } ] } ] } } }, "Professional fees with an inoperative PAN at 20%": { "summary": "Professional fees with an inoperative PAN at 20%", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "N-01", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 60000, 0, 1783621800000, "inoperative", 60000, 20, 12000, 1786041000000, "deduction_of_tax_at_higher_rate_due_to_non_availability_of_pan_u_s_397_2" ] ] } ] } ] } } }, "Technical fees to a foreign company at 20% plus cess": { "summary": "Technical fees to a foreign company at 20% plus cess", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "NR-01", "company", "non_resident", "fees_for_technical_service", "Section 393(2) - Table: Sl. No. 17", "1057", 200000, 0, 1783621800000, "operative", 200000, 20.8, 41600, 1786041000000, null ] ] } ] } ] } } }, "Other sums to a foreign company at 35% plus cess": { "summary": "Other sums to a foreign company at 35% plus cess", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "NR-04", "company", "non_resident", "any_other_sum_payable_to_non_resident", "Section 393(2) - Table: Sl. No. 17", "1057", 100000, 0, 1783621800000, "operative", 100000, 36.4, 36400, 1786041000000, null ] ] } ] } ] } } }, "Rupee bond interest keeps 5% with an inoperative PAN": { "summary": "Rupee bond interest keeps 5% with an inoperative PAN", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "NR-07", "individual", "non_resident", "interest_on_rupee_denominated_bonds_before_1_july_2023", "Section 393(2) - Table: Sl. No. 3", "1041", 100000, 0, 1783621800000, "inoperative", 100000, 5.2, 5200, 1786041000000, null ] ] } ] } ] } } }, "TDS deducted in March is due on 30 April": { "summary": "TDS deducted in March is due on 30 April", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "D-01", "individual", "resident", "professional_services", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1027", 60000, 0, 1805049000000, "operative", 60000, 10, 6000, 1809023400000, null ] ] } ] } ] } } }, "TDS rounded half up to the paisa": { "summary": "TDS rounded half up to the paisa", "value": { "code": 200, "timestamp": 1788771428630, "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db", "data": { "@entity": "workbook", "name": "tds_on_non_salary_payments_workbook", "sheets": [ { "@entity": "sheet", "name": "payment_sheet", "blocks": [ { "@entity": "table", "name": "payment_table", "header": [ "payment_id", "payee_type", "residential_status", "nature_of_payment", "section", "section_code", "payment_amount", "year_to_date_payment_amount", "credit_or_payment_date_epoch", "pan_status", "taxable_amount", "tds_rate", "tax_deductible_on_payment", "deposit_due_date_epoch", "reason_for_lower_deduction" ], "rows": [ [ "round-below", "individual", "resident", "directors_fees", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1028", 10000.04, 0, 1783621800000, "operative", 10000.04, 10, 1000, 1786041000000, null ], [ "round-half", "individual", "resident", "directors_fees", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1028", 10000.05, 0, 1783621800000, "operative", 10000.05, 10, 1000.01, 1786041000000, null ], [ "round-above", "individual", "resident", "directors_fees", "Section 393(1) - Table: Sl. No. 6(iii).D(b)", "1028", 10000.06, 0, 1783621800000, "operative", 10000.06, 10, 1000.01, 1786041000000, null ] ] } ] } ] } } } } } } }, "400": { "description": "400 - Bad Request", "content": { "application/json": { "schema": { "type": "object", "required": [ "code", "timestamp", "transaction_id", "message" ], "additionalProperties": false, "properties": { "code": { "type": "integer", "enum": [ 400 ] }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string", "format": "uuid" }, "message": { "type": "string", "enum": [ "Invalid request body", "Could not process payload" ] } } }, "examples": { "Workbook without a name": { "summary": "Workbook without a name", "value": { "code": 400, "timestamp": 1788771428630, "message": "Invalid request body", "transaction_id": "934e030b-e094-4533-84ad-8e68d234a6db" } } } } } }, "401": { "description": "The Authorization header is absent.", "content": { "application/json": { "schema": { "type": "object", "properties": { "code": { "type": "integer" }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string" }, "message": { "type": "string" } }, "required": [ "code", "timestamp", "transaction_id", "message" ] } } } }, "403": { "description": "The x-api-key header is absent, or the access token or API key is not valid.", "content": { "application/json": { "schema": { "type": "object", "properties": { "code": { "type": "integer" }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string" }, "message": { "type": "string" } }, "required": [ "code", "timestamp", "transaction_id", "message" ] } } } }, "500": { "description": "500 - Internal Server Error", "content": { "application/json": { "schema": { "type": "object", "properties": { "transaction_id": { "type": "string" }, "code": { "type": "integer" }, "message": { "type": "string" }, "timestamp": { "type": "integer" } } } } } } } } }, "/tcs/calculator": { "post": { "summary": "Calculate TCS on Payments", "tags": [ "TCS Payments" ], "parameters": [ { "name": "x-api-key", "in": "header", "required": true, "description": "API key for identification", "deprecated": false, "schema": { "type": "string" } }, { "name": "authorization", "in": "header", "required": true, "description": "JWT access token", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-version", "in": "header", "description": "API Version", "schema": { "type": "string" } } ], "responses": { "200": { "description": "200 - OK", "content": { "application/json": { "schema": { "type": "object", "properties": { "code": { "type": "integer" }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string" }, "data": { "type": "object", "properties": { "@entity": { "type": "string" }, "collectee_type": { "type": "string" }, "is_pan_available": { "type": "boolean" }, "is_206cca_applicable": { "type": "boolean" }, "is_pan_operative": { "type": "boolean" }, "residential_status": { "type": "string" }, "section": { "type": "string" }, "code": { "type": "string" }, "category": { "type": "string" }, "nature_of_payment": { "type": "string" }, "payment_amount": { "type": "integer" }, "payment_date": { "type": "integer" }, "collection_rate": { "type": "integer" }, "threshold_amount": { "type": "integer" }, "due_date": { "type": "integer" }, "collection_amount": { "type": "integer" } } } } }, "examples": { "200 - Success": { "value": { "code": 200, "timestamp": 1685577600000, "transaction_id": "1eff4b29-c622-4486-8981-7caaea822e3d", "data": { "@entity": "in.co.sandbox.tcs.calculator.response", "collectee_type": "individual", "is_pan_available": true, "is_206cca_applicable": true, "is_pan_operative": true, "residential_status": "resident", "section": "206C(1G)", "code": "6CQ", "category": "remittance_under_lrs_for_purpose_other_than_for_purchase_of_overseas_tour_package_or_for_education_loan_taken_from_financial_institution_mentioned_under_section_80e", "nature_of_payment": "foreign_remittance_for_other_purposes", "payment_amount": 895345, "payment_date": 1708926739000, "collection_rate": 20, "threshold_amount": 700000, "due_date": 1709749800000, "collection_amount": 39069 } } }, "200 TCS Calculated for 206C(1G)": { "value": { "code": 200, "timestamp": 1763633943000, "transaction_id": "db11de65-e36a-4b7a-ba7a-6590cabe5154", "data": { "@entity": "in.co.sandbox.tcs.calculator.response", "deductee_type": "individual", "is_pan_available": true, "is_206cca_applicable": true, "is_pan_operative": true, "residential_status": "resident", "section": "206C(1G)", "code": "6CO", "category": "overseas_tour_program_package", "nature_of_payment": "foreign_flight_tickets", "payment_amount": 775000, "payment_date": 1698777000000, "collection_rate": 20, "threshold_amount": 700000, "due_date": 1701887400000, "collection_amount": 15000 } } }, "200 TCS Calculated for 206C(1F)": { "value": { "code": 200, "timestamp": 1763633943000, "transaction_id": "5f196dde-6e2c-4b73-8cc2-70ae87c51e66", "data": { "@entity": "in.co.sandbox.tcs.calculator.response", "deductee_type": "individual", "is_pan_available": true, "is_206cca_applicable": false, "is_pan_operative": true, "residential_status": "resident", "section": "206C(1F)", "code": "6CL", "category": "motor_vehicle_any_mode_of_payment", "nature_of_payment": "sale_of_motor_vehicle", "payment_amount": 1250000, "payment_date": 1685577600000, "collection_rate": 1, "threshold_amount": 1000000, "due_date": 1688668200000, "collection_amount": 12500 } } }, "200 TCS Calculated for 206C(1)": { "value": { "code": 200, "timestamp": 1763633943000, "transaction_id": "c01778c3-a3f8-4f4b-863d-907f2d91b49c", "data": { "@entity": "in.co.sandbox.tcs.calculator.response", "deductee_type": "individual", "is_pan_available": true, "is_206cca_applicable": true, "is_pan_operative": true, "residential_status": "resident", "section": "206C(1)", "code": "6CI", "category": "tendu_leaves", "nature_of_payment": "sale_of_tendu_leaves", "payment_amount": 500000, "payment_date": 1706639400000, "collection_rate": 5, "threshold_amount": 0, "due_date": 1707244200000, "collection_amount": 25000 } } }, "200 TCS Calculated for 206C(1H)": { "value": { "code": 200, "timestamp": 1763633943000, "transaction_id": "5c282d5f-2635-46c9-a299-9d529bab01c3", "data": { "@entity": "in.co.sandbox.tcs.calculator.response", "deductee_type": "company", "is_pan_available": true, "is_206cca_applicable": false, "is_pan_operative": true, "residential_status": "resident", "section": "206C(1H)", "code": "6CR", "category": "sale_of_goods", "nature_of_payment": "sale_of_goods", "payment_amount": 4500000, "payment_date": 1707244200000, "collection_rate": 0.1, "threshold_amount": 5000000, "due_date": 1709749800000, "collection_amount": 0 } } } } } } }, "400": { "description": "400 - Bad Request", "content": { "application/json": { "schema": { "type": "object", "properties": { "transaction_id": { "type": "string" }, "code": { "type": "integer" }, "message": { "type": "string" }, "timestamp": { "type": "integer" } } }, "examples": { "400 Request body not valid": { "value": { "transaction_id": "b19fb5c2-b88d-4436-b226-d388d9a01740", "code": 400, "message": "Request body not valid", "timestamp": 1703168424000 } } } } } }, "422": { "description": "422 - Unprocessable Entity", "content": { "application/json": { "schema": { "type": "object", "properties": { "transaction_id": { "type": "string" }, "code": { "type": "integer" }, "message": { "type": "string" }, "timestamp": { "type": "integer" } } }, "examples": { "422 Missing collectee type": { "value": { "transaction_id": "28c46f8c-fffb-40cf-b917-0b496feb36b4", "code": 422, "message": "Missing collectee type", "timestamp": 1703168441000 } }, "422 Invalid collectee type": { "value": { "transaction_id": "5139807c-9f9c-4e87-83b7-4d60ce0c8ac0", "code": 422, "message": "Invalid collectee type", "timestamp": 1703168454000 } }, "422 Missing pan available": { "value": { "transaction_id": "6616acff-34c0-4c73-b526-5715a8a79069", "code": 422, "message": "Missing pan available", "timestamp": 1703168467000 } }, "422 Missing residential status": { "value": { "transaction_id": "cb7c414d-1df3-47d9-a284-14598f82d78b", "code": 422, "message": "Missing residential status", "timestamp": 1703168499000 } }, "422 Invalid residential status": { "value": { "transaction_id": "598587c6-a5ae-43d3-b2a5-c050afdf5b99", "code": 422, "message": "Invalid residential status", "timestamp": 1703168517000 } }, "422 Missing nature of payment": { "value": { "transaction_id": "a2d8cc6c-3af4-4b7e-9848-9283353e3a31", "code": 422, "message": "Missing nature of payment", "timestamp": 1703170833000 } }, "422 Payment amount cannot be negative": { "value": { "transaction_id": "97c41038-162e-49a7-8bb2-d8b64542f0bf", "code": 422, "message": "payment amount cannot be negative", "timestamp": 1703170878000 } }, "422 Missing purchase amount": { "value": { "transaction_id": "70490c3b-477f-4537-b5cb-44ba7d9b612a", "code": 422, "message": "Missing payment amount", "timestamp": 1703170910000 } }, "422 Missing payment date": { "value": { "transaction_id": "8d6f398b-0afe-4303-944e-023673a65151", "code": 422, "message": "Missing payment date", "timestamp": 1703170938000 } } } } } }, "500": { "description": "500 - Internal Server Error", "content": { "application/json": { "schema": { "type": "object", "properties": { "transaction_id": { "type": "string" }, "code": { "type": "integer" }, "message": { "type": "string" }, "timestamp": { "type": "integer" } } }, "examples": { "500 Reference data not found": { "value": { "transaction_id": "03e35453-dcec-4b33-a9dc-0c4714c9efba", "code": 500, "message": "Reference data not found", "timestamp": 1703170954000 } } } } } } }, "requestBody": { "content": { "application/json": { "schema": { "type": "object", "properties": { "@entity": { "type": "string", "enum": [ "in.co.sandbox.tcs.calculator.request" ] }, "collectee_type": { "description": "Type of Collectee Possible Values: individual, huf, company, firm, trust, local_authority, body_of_individuals, association_of_persons, artificial_judicial_person", "type": "string" }, "is_pan_available": { "description": "Is the PAN available with the deductee? Possible Values: true, or false,", "type": "boolean" }, "residential_status": { "type": "string", "description": "Residential Status of the deductee. Possible Values: resident or non_resident" }, "is_206cca_applicable": { "type": "boolean", "description": "Whether the deductee is a specified person u/s 206cca. Possible Values: true or false" }, "is_pan_operative": { "description": "Whether the PAN of the deductee is Operative. Possible Values: true or false", "type": "boolean" }, "nature_of_payment": { "description": "Type of the payment being collected. Refer to Nature of payments for enums", "type": "string" }, "payment_amount": { "description": "Payment amount inclusive of GST (in INR)", "type": "number" }, "payment_date": { "description": "Date of payment in EPOCH", "type": "number" } }, "required": [ "@entity", "collectee_type", "is_pan_available", "residential_status", "is_206cca_applicable", "is_pan_operative", "nature_of_payment", "payment_amount", "payment_date" ] }, "examples": { "200 - Success": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": true, "residential_status": "resident", "is_206cca_applicable": true, "is_pan_operative": true, "nature_of_payment": "foreign_remittance_for_other_purposes", "payment_amount": 895345, "payment_date": 1708926739000 } }, "200 TCS Calculated for 206C(1G)": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": true, "residential_status": "resident", "is_206cca_applicable": true, "is_pan_operative": true, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 775000, "payment_date": 1698777000000 } }, "200 TCS Calculated for 206C(1F)": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "company", "is_pan_available": true, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": true, "nature_of_payment": "sale_of_motor_vehicle", "payment_amount": 1250000, "payment_date": 1685577600000 } }, "200 TCS Calculated for 206C(1)": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": true, "residential_status": "resident", "is_206cca_applicable": true, "is_pan_operative": true, "nature_of_payment": "sale_of_tendu_leaves", "payment_amount": 500000, "payment_date": 1706639400000 } }, "200 TCS Calculated for 206C(1H)": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": true, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": true, "nature_of_payment": "sale_of_goods", "payment_amount": 4500000, "payment_date": 1707244200000 } }, "400 Request body not valid": { "value": { "collectee_type": "individual", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Missing collectee type": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Invalid collectee type": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "person", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Missing pan available": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Missing residential status": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Invalid residential status": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "residential_status": "foreigner", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Missing nature of payment": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "payment_amount": 695000, "payment_date": 1685577600000 } }, "422 Payment amount cannot be negative": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": -695000, "payment_date": 1685577600000 } }, "422 Missing purchase amount": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_date": 1685577600000 } }, "422 Missing payment date": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "foreign_flight_tickets", "payment_amount": 695000 } }, "500 Reference data not found": { "value": { "@entity": "in.co.sandbox.tcs.calculator.request", "collectee_type": "individual", "is_pan_available": false, "residential_status": "resident", "is_206cca_applicable": false, "is_pan_operative": false, "nature_of_payment": "tender_fees", "payment_amount": 695000, "payment_date": 1685577600000 } } } } } } } }, "/tds/calculator/salary": { "post": { "summary": "Create TDS Calculation Job", "tags": [ "Salary Payments", "Bulk TDS Calculator for Salary Payments" ], "parameters": [ { "name": "financial_year", "in": "query", "required": true, "deprecated": false, "schema": { "type": "string" }, "examples": { "200 Job created": { "value": "FY 2024-25" } } }, { "name": "authorization", "in": "header", "required": true, "description": "JWT access token", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-key", "in": "header", "required": true, "description": "API key for identification", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-version", "in": "header", "schema": { "type": "string" } } ], "responses": { "200": { "description": "200 - OK", "content": { "application/json": { "schema": { "type": "object", "properties": { "code": { "type": "integer" }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string" }, "data": { "type": "object", "properties": { "@entity": { "type": "string" }, "financial_year": { "type": "string" }, "job_id": { "type": "string" }, "status": { "type": "string" }, "created_at": { "type": "integer" }, "json_url": { "type": "string", "format": "uri" } } } } }, "examples": { "200 Job created": { "value": { "code": 200, "timestamp": 1685577600000, "transaction_id": "cdf8b9a0-097b-40c4-a83d-5b765805045c", "data": { "@entity": "in.co.sandbox.tds.calculator.salary_details.job", "financial_year": "FY 2024-25", "job_id": "0cdd334c-c78e-4dea-91b5-ebb6542a8ec4", "status": "created", "created_at": 1685577600000, "json_url": "https://test-api.sandbox.co.in/tds/calculator/salary/financial_year/0cdd334c-c78e-4dea-91b5-ebb6542a8ec4.json" } } } } } } } } }, "get": { "summary": "Fetch TDS Calculation Status", "tags": [ "Salary Payments", "Bulk TDS Calculator for Salary Payments" ], "parameters": [ { "name": "job_id", "in": "query", "required": true, "description": "Unique identifier of a job", "deprecated": false, "schema": { "type": "string" }, "examples": { "200 - Success": { "value": "dba3e961-0602-4d20-a8ec-e4e21ac8dcac" }, "200 Job Created": { "value": "e58b1b1e-bb42-4a24-8051-ba81e01434b8" }, "200 Job failed": { "value": "613c3ef9-aabc-4efd-9274-acf555912395" }, "200 Queued": { "value": "9323c11e-6828-47f5-a273-8fc46866eb8a" } } }, { "name": "authorization", "in": "header", "required": true, "description": "JWT access token", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-key", "in": "header", "required": true, "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-version", "in": "header", "schema": { "type": "string" } } ], "responses": { "200": { "description": "200 - OK", "content": { "application/json": { "schema": { "type": "object", "properties": { "code": { "type": "integer" }, "timestamp": { "type": "integer" }, "transaction_id": { "type": "string" }, "data": { "type": "object", "properties": { "@entity": { "type": "string" }, "financial_year": { "type": "string" }, "job_id": { "type": "string" }, "status": { "type": "string" }, "created_at": { "type": "integer" }, "updated_at": { "type": "integer" }, "tds_on_salary_workbook_url": { "type": "string", "format": "uri" } } } } }, "examples": { "200 - Success": { "value": { "code": 200, "timestamp": 1685577600000, "transaction_id": "b36ba46e-9a58-470b-a6c1-4f36895dee7e", "data": { "@entity": "in.co.sandbox.tds.calculator.salary_details.job", "financial_year": "FY 2024-25", "job_id": "dba3e961-0602-4d20-a8ec-e4e21ac8dcac", "status": "succeeded", "created_at": 1726487871000, "updated_at": 1726487881000, "tds_on_salary_workbook_url": "https://in-co-sandbox-tds-calculator-salary-test.s3.ap-south-1.amazonaws.com/financial_year/c90c51a4-12c9-4795-8b46-4de0cb119947.xlsx" } } }, "200 Job Created": { "value": { "code": 200, "timestamp": 1763633943000, "transaction_id": "06117371-7e2a-41d2-a819-1e05e4429833", "data": { "@entity": "in.co.sandbox.tds.calculator.salary_details.job", "financial_year": "FY 2024-25", "job_id": "e58b1b1e-bb42-4a24-8051-ba81e01434b8", "status": "created", "created_at": 1726487871000 } } }, "200 Job failed": { "value": { "code": 200, "timestamp": 1685577600000, "transaction_id": "eead196a-6a07-4440-a10f-cf5cd0c44c0d", "data": { "@entity": "in.co.sandbox.tds.calculator.salary_details.job", "financial_year": "FY 2024-25", "job_id": "613c3ef9-aabc-4efd-9274-acf555912395", "status": "failed", "created_at": 1726487871000, "updated_at": 1726487881000, "validation_url": "https://...." } } }, "200 Queued": { "value": { "code": 200, "timestamp": 1763633943000, "transaction_id": "c50b0245-4212-4eff-a6d9-f75b416daf6e", "data": { "@entity": "in.co.sandbox.tds.calculator.salary_details.job", "financial_year": "FY 2024-25", "job_id": "9323c11e-6828-47f5-a273-8fc46866eb8a", "status": "queued", "created_at": 1726487871000, "updated_at": 1726487881000 } } } } } } } } } }, "/tds/calculator/salary/sync": { "post": { "summary": "Calculate TDS on Salary Payments", "tags": [ "Salary Payments" ], "parameters": [ { "name": "financial_year", "in": "query", "required": true, "deprecated": false, "schema": { "type": "string" }, "examples": { "200 Success": { "value": "FY 2024-25" }, "200 Success (2)": { "value": "FY 2024-25" }, "422 Invalid Financial Year": { "value": "FY 2022-2" }, "400 Invalid request body": { "value": "FY 2022-2" } } }, { "name": "authorization", "in": "header", "required": true, "description": "JWT access token", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-key", "in": "header", "required": true, "description": "API key for identification", "deprecated": false, "schema": { "type": "string" } }, { "name": "x-api-version", "in": "header", "required": false, "deprecated": false, "schema": { "type": "string" } } ], "responses": { "200": { "description": "200 - OK", "content": { "application/json": { "schema": { "type": "object", "properties": { "code": { "type": "integer" }, "timestamp": { "type": "integer" }, "transaction_id": { "type": 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