Form 24Q

TDS deducted from the salary of employees by employers is to be reported under Form 24Q when filing their quarterly TDS Return.

Prepare TDS Return API

HTTP MethodResource
POSTtds-reporting/deductors/{tan}/tdsrs/{form}/async

API Endpoint API Guide

Payload for Form 24Q

Follow the below guidelines to pass the payer, responsible person, payee, challan & payment in raw_body in form of a sheet structure.

Payer

ParamTypeRequiredValidationDescription
namestringYesMax Length : 75Name of the Payer
tanstringYesPattern : [A-Z]{4}[0-9]{5}[A-Z]{1}TAN of the Payer
panstringYesPattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1}PAN of the Payer
gstinstringNoPattern : [0-9]{2}[a-zA-Z]{5}[0-9]{4}[a-zA-Z]{1}[1-9A-Za-z]{1}[CZ]{1}[0-9a-zA-Z]{1}$|^[0-9]{4}[a-zA-Z]{3}[0-9]{5}[uUnN]{2}[0-9a-zA-Z]{1}GSTIN of the Payer
branchstringNoMax Length : 75Branch details of the Payer if multiple locations.
streetstringYesMax Length : 25Name of premise
areastringYesMax Length : 25Area of location
citystringYesMax Length : 25City of location
stateenumYesAnnexure - 1State of location
postal_codestringYesPattern : [0-9]{6}Pincode of location
emailstringYesMax Length : 75Primary email for contact
mobilestringYesPattern: [1-9]{1}[0-9]{9}Primary mobile number for contact

Responsible Person

ParamTypeRequiredValidationDescription
designationstringYesMax Length : 20Designation of the responsible person
namestringYesMax Length : 75Name of the responsible person
panstringYesPattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1}PAN of the responsible person
streetstringYesMax Length : 25Name of the premise
areastringYesMax Length : 25Area of the location
citystringYesMax Length : 25City of location
stateenumYesAnnexure - 1State of location
postal_codestringYesPattern : [0-9]{6}Pincode of location
emailstringYesMax Length : 75Primary email for contact
mobilestringYesPattern: [1-9]{1}[0-9]{9}Primary mobile number for contact

Payee

ParamTypeRequiredValidationDescription
sr_nonumberYesSerial Number
panstringYesPattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} PAN of the Payee. If payee doesn't have PAN then possible values are
PANNOTAVBL,PANAPPLIED, PANINVALID
namestringYesMax Length : 75Name of the Payee
opting_new_regimebooleanYesWhether Employee has opted for taxation u/s 115BAC.
employee_categoryenumYesCategory of Employee, Possible Values:
Women, Senior Citizen, Super Senior Citizen, General

Challan

ParamTypeRequiredValidationDescription
challan_serialstringYesPattern : [0-9]{5}Bank Challan No
bsr_codestringYesPattern : [0-9]{7}Bank-Branch Code/ Form 24G Receipt Number
paid_datenumberYesTimestamp of challan paid on date
minor_headenumYesAnnexure - 4Minor Head of challan
tds_amountnumberYesLength : 15Income Tax
surchargenumberYesLength : 15Surcharge on Income Tax
health_and_education_cessnumberYesLength : 15Education cess on Income Tax
interestnumberYesLength : 15Interest levied upon late deduction
late_filing_feesnumberYesLength : 15Penalty levied upon late filing
other_penaltynumberYesLength : 15Any Other Penalty

Payment

ParamTypeRequiredValidationDescription
payee_sr_nonumberYesPayee Serial Number
challan_serialstringYesPattern : [0-9]{5}Bank Challan No
bsr_codestringYesPattern : [0-9]{7}Bank-Branch Code/ Form 24G Receipt Number
sectionenumYesAnnexure -2TDS section of deduction
credit_amountnumberYesLength : 15,2Payment amount
credit_datenumberYesTime of Payment date
tds_amountnumberYesLength : 15,2Tax amount of deduction
surchargenumberYesLength : 15,2Surcharge on Tax amount
health_and_education_cessnumberYesLength : 15,2Eduction of Tax amount
deduction_datenumberYesTimestamp of Deduction date
reason_for_lower_deductionenumNoAnnexure -3Reason for non-deduction / lower deduction/ higher deduction/threshold
certificate_numberstringNoMax Length: 10Certificate number issued by the Assessing Officer u/s 197 for non-deduction/lower deduction.

📘

Note : All the amount should be within 2 decimal places

Sample Payload

You can refer to the sample payload in workbook format

View Workbook

{
    "name": "Form 24Q",
    "sheets": [
        {
            "name": "Payer",
            "blocks": [
                {
                    "name": "Payer",
                    "@entity": "list",
                    "items": [
                        [
                            "name",
                            "Acme Pvt Ltd"
                        ],
                        [
                            "tan",
                            "AHMA09719B"
                        ],
                        [
                            "pan",
                            "AAACA1234Z"
                        ],
                        [
                            "branch",
                            "HQ"
                        ],
                        [
                            "gstin",
                            "24AAACA1234Z1ZP"
                        ],
                        [
                            "street",
                            "A-901, STARK TOWER"
                        ],
                        [
                            "area",
                            "RELIEF ROAD"
                        ],
                        [
                            "city",
                            "AHMEDABAD"
                        ],
                        [
                            "state",
                            "GUJARAT"
                        ],
                        [
                            "postal_code",
                            "380015"
                        ],
                        [
                            "email",
                            "[email protected]"
                        ],
                        [
                            "mobile",
                            "9876543210"
                        ]
                    ]
                },
                {
                    "name": "Responsible Person",
                    "@entity": "list",
                    "items": [
                        [
                            "designation",
                            "FINANCE MANAGER"
                        ],
                        [
                            "name",
                            "TONY STARK"
                        ],
                        [
                            "pan",
                            "DKLPT3483J"
                        ],
                        [
                            "street",
                            "A-901, STARK TOWER"
                        ],
                        [
                            "area",
                            "RELIEF ROAD"
                        ],
                        [
                            "city",
                            "AHMEDABAD"
                        ],
                        [
                            "state",
                            "GUJARAT"
                        ],
                        [
                            "postal_code",
                            "380015"
                        ],
                        [
                            "email",
                            "[email protected]"
                        ],
                        [
                            "mobile",
                            "9876543210"
                        ]
                    ]
                }
            ]
        },
        {
            "name": "Payee",
            "blocks": [
                {
                    "name": "Payee",
                    "@entity": "table",
                    "header": [
                        "sr_no",
                        "pan",
                        "name",
                        "opting_new_regime",
                        "employee_category"
                    ],
                    "rows": [
                        [
                            1,
                            "XXXPX5678A",
                            "BRUCE",
                            true,
                            "Senior Citizen"
                        ],
                        [
                            2,
                            "XXXPX7643A",
                            "TOM",
                            false,
                            "Senior Citizen"
                        ],
                        [
                            3,
                            "XXXPX4958A",
                            "SHAWN",
                            false,
                            "Senior Citizen"
                        ],
                        [
                            4,
                            "XXXPX2345A",
                            "JOHN",
                            true,
                            "General"
                        ],
                        [
                            5,
                            "XXXPX3456A",
                            "TONY",
                            false,
                            "General"
                        ],
                        [
                            6,
                            "XXXPX4567A",
                            "XAVIER",
                            false,
                            "General"
                        ]
                    ]
                }
            ]
        },
        {
            "name": "Challan",
            "blocks": [
                {
                    "name": "Challan",
                    "@entity": "table",
                    "header": [
                        "challan_serial",
                        "bsr_code",
                        "paid_date",
                        "minor_head",
                        "tds_amount",
                        "surcharge",
                        "health_and_education_cess",
                        "interest",
                        "late_filing_fees",
                        "other_penalty"
                    ],
                    "rows": [
                        [
                            "12345",
                            "1234567",
                            1702622887000,
                            "(200) TDS Payable by Tax Payer",
                            100000,
                            0,
                            0,
                            0,
                            0,
                            0
                        ]
                    ]
                }
            ]
        },
        {
            "name": "Payment",
            "blocks": [
                {
                    "name": "Payment",
                    "@entity": "table",
                    "header": [
                        "payee_sr_no",
                        "challan_serial",
                        "bsr_code",
                        "section",
                        "credit_amount",
                        "credit_date",
                        "tds_amount",
                        "surcharge",
                        "health_and_education_cess",
                        "deduction_date",
                        "reason_for_lower_deduction",
                        "certificate_number"
                    ],
                    "rows": [
                        [
                            1,
                            "12345",
                            "1234567",
                            "194P - Deduction of tax in case of specified senior citizens",
                            40000.00,
                            1702536487000,
                            4000.00,
                            0,
                            0,
                            1702536487000
                        ],
                        [
                            2,
                            "12345",
                            "1234567",
                            "194P - Deduction of tax in case of specified senior citizens",
                            50000.00,
                            1702536487000,
                            7500.00,
                            0,
                            0,
                            1702536487000
                        ],
                        [
                            3,
                            "12345",
                            "1234567",
                            "194P - Deduction of tax in case of specified senior citizens",
                            60000.00,
                            1702536487000,
                            12000.00,
                            0,
                            0,
                            1702536487000
                        ],
                        [
                            4,
                            "12345",
                            "1234567",
                            "192 - Payment to Employees other than Government Employees",
                            70000.00,
                            1702536487000,
                            17500.00,
                            0,
                            0,
                            1702536487000
                        ],
                        [
                            5,
                            "12345",
                            "1234567",
                            "192 - Payment to Employees other than Government Employees",
                            80000.00,
                            1702536487000,
                            24000.00,
                            0,
                            0,
                            1702536487000
                        ],
                        [
                            6,
                            "12345",
                            "1234567",
                            "192 - Payment to Employees other than Government Employees",
                            90000.00,
                            1702536487000,
                            31500.00,
                            0,
                            0,
                            1702536487000
                        ]
                    ]
                }
            ]
        }
    ]
}

Annexure

Annexure - 1 State

State NameState Code
ANDAMAN AND NICOBAR ISLANDS1
ANDHRA PRADESH2
ARUNACHAL PRADESH3
ASSAM4
BIHAR5
CHANDIGARH6
DADRA & NAGAR HAVELI AND DAMAN & DIU7
DELHI9
GOA10
GUJARAT11
HARYANA12
HIMACHAL PRADESH13
JAMMU & KASHMIR14
KARNATAKA15
KERALA16
LAKSHWADEEP17
MADHYA PRADESH18
MAHARASHTRA19
MANIPUR20
MEGHALAYA21
MIZORAM22
NAGALAND23
ODISHA24
PONDICHERRY25
PUNJAB26
RAJASTHAN27
SIKKIM28
TAMIL NADU29
TRIPURA30
UTTAR PRADESH31
WEST BENGAL32
CHHATTISGARH33
UTTARAKHAND34
JHARKHAND35
TELANGANA36
LADAKH37

Annexure-2 Section

SectionCode
192 - Payment to Government Employees other than Union Government Employees92A
192 - Payment to Employees other than Government Employees92B
192 - Payments made to Union Government Employees92C
194P - Deduction of tax in case of specified senior citizens94P

Annexure-3 Reason for non-deduction / lower deduction/ higher deduction/threshold

ReasonCode
Lower Deduction/No Deduction on account of Certificate u/s 197A
No Deduction on account of Certificate u/s 197AB
Deduction of Tax at higher rate due to Non availability of PANC

Annexure -4 Minor Head

Minor HeadCode
(200) TDS Payable by Tax Payer200
(400) TDS Regular Assessment (Raised by I.T. Dept.)400