September 2023

September 14th, 2023

TL;DR

Changes we have brought in

TDS Reporting API contracts are updated as per the newly released ITD utility.

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Contract changes for TDS Reporting APIs

❗️
Changes are non-backward compatible.

Enumerations released by ITD

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New sections	Introduced in
194BA - Winnings from online games	Form 26Q & Form27Q
194BA-P - Net Winnings from online games where the net 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	Form 26Q & Form27Q
194NC- Payment of certain amounts in cash to co-operative societies	Form 26Q & Form27Q
194N-FT - Payment of certain amount in cash to non-filers being co-operative societies	Form 26Q & Form27Q
194N - Payment of certain amount in cash	Form 26Q
194NF - Payment of certain amounts in cash to non-filers	Form 26Q
194B - Winnings from Lotteries, Puzzle, etc	Form 27Q
194BB - Winnings from Horse Race	Form 27Q
194B-P - Winnings from lottery and crossword puzzle, etc where consideration is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released	Form 27Q
194LC(2) (i) & (ia) - Income by way of interest from Indian company engaged in certain Business before 01.07.2023	Form 27Q
194LC(2) (ib) - Income by way of interest from bonds	Form 27Q
194LC(2) (ic) - Income by way of interest from Indian company engaged in certain Business after 01.07.2023	Form 27Q

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Previously used section	Updated section
194B - Lotteries / Puzzle / Game	194B - Winnings from Lotteries, Puzzle, etc.
194B-P - Winnings from lotteries and crossword puzzles where consideration is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released	194B-P - Winnings from lottery and crossword puzzle, etc where consideration is made in kind or cash is not sufficient to meet the tax liability and tax has been paid before such winnings are released

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New Reason for Lower Deduction	Introduced in
Transaction where Tax not been deducted as amount paid to vendor/party has not exceeded the threshold limit	Form 27Q

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New Minor Head	Introduced in
(100) Advance Tax	Form 27Q

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New Nature of Remittances introduced (Form 27Q Only)
Long Term Capital Gain u/s 115E in case of NRI Citizen
Long Term Capital Gain u/s 112(1)(c)(iii)
Long Term Capital Gain u/s 112
Long Term Capital Gain u/s 112A
Short Term Capital Gains u/s 111A

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Previous	Updated by ITD
Long-Term Capital Gains	Long-Term Capital Gains (Others)

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API Changes

New inputs have been introduced in the JSON payload.

Form 26Q

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New keys in Request Body
amount_of_cash_withdrawal_more_than_1_crore_us_194N
amount_of_cash_withdrawal_between_20_lakhs_and_1_crore_us_194N_for_non_filers
amount_of_cash_withdrawal_more_than_1_crore_us_194N_for_non_filers
amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_co-operative_societies
amount_of_cash_withdrawal_between_20_lakhs_and_3_crore_us_194N_for_non_filer_co-operative_societies
amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_non_filer_co-operative_societies

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Previous	Updated keys in Request Body
education_cess	health_and_education_cess

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Form27Q

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New keys in Request Body
amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_co-operative_societies
amount_of_cash_withdrawal_between_20_lakhs_and_3_crore_us_194N_for_non_filer_co-operative_societies
amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_non_filer_co-operative_societies

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Previous	Updated keys in Request Body
education_cess	health_and_education_cess

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Form24Q

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Previous	Updated keys in Request Body
education_cess	health_and_education_cess

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Form 24Q (Q4)

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New keys in Request Body
other_special_allowances_under_section_10_14
gross_amount_us_80_cch
deductible_amount_us_80_cch

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Previous	Updated keys in Request Body
education_cess	health_and_education_cess

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