> ## Documentation Index > Fetch the complete documentation index at: https://developer.sandbox.co.in/llms.txt > Use this file to discover all available pages before exploring further. # Bulk non-salary TDS calculator API > Calculate non-salary TDS in bulk under the Income-tax Act, 2025. Get the section, TDS rate, TDS amount and deposit due date of each payment for Form 140 and Form 144. ## OpenAPI ````yaml api-reference/tds/calculator/openapi.json POST /tds/calculator/non-salary 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 security: [] paths: /tds/calculator/non-salary: post: tags: - Non-salary Payments 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. 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** Your 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** The 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** resident 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** What 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** The 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 format: BigDecimal examples: - '30000' - type: number description: >- **year_to_date_payment_amount** The 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 format: BigDecimal examples: - '0' - type: integer description: >- **credit_or_payment_date_epoch** The 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** The 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** payment_id from the request. minLength: 1 maxLength: 64 examples: - P-001 - type: string description: |- **payee_type** payee_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** residential_status from the request. enum: - resident - non_resident examples: - resident - type: string description: |- **nature_of_payment** nature_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** The 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** The 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** payment_amount from the request. minimum: 0 maximum: 99999999999999 format: BigDecimal examples: - '30000' - type: number description: >- **year_to_date_payment_amount** year_to_date_payment_amount from the request. minimum: 0 maximum: 99999999999999 format: BigDecimal examples: - '0' - type: integer description: >- **credit_or_payment_date_epoch** credit_or_payment_date_epoch from the request. format: Long examples: - '1775759400000' - type: string description: |- **pan_status** pan_status from the request. enum: - operative - inoperative examples: - operative - type: number description: >- **taxable_amount** The 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 maximum: 99999999999999 format: BigDecimal examples: - '30000' - type: number description: >- **tds_rate** The 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 maximum: 100 format: BigDecimal examples: - '10' - type: number description: >- **tax_deductible_on_payment** The 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 maximum: 99999999999999 format: BigDecimal examples: - '5500' - type: - integer - 'null' description: >- **deposit_due_date_epoch** The 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** Why 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 ```` This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.