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 Method | Resource |
|---|---|
POST | tds-reporting/deductors/{tan}/tdsrs/{form}/async |
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
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| name | string | Yes | Max Length : 75 | Name of the Payer |
| tan | string | Yes | Pattern : [A-Z]{4}[0-9]{5}[A-Z]{1} | TAN of the Payer |
| pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the Payer |
| gstin | string | No | Pattern : [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 |
| branch | string | No | Max Length : 75 | Branch details of the Payer if multiple locations. |
| street | string | Yes | Max Length : 25 | Name of premise |
| area | string | Yes | Max Length : 25 | Area of location |
| city | string | Yes | Max Length : 25 | City of location |
| state | enum | Yes | Annexure - 1 | State of location |
| postal_code | string | Yes | Pattern : [0-9]{6} | Pincode of location |
string | Yes | Max Length : 75 | Primary email for contact | |
| mobile | string | Yes | Pattern: [1-9]{1}[0-9]{9} | Primary mobile number for contact |
Responsible Person
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| designation | string | Yes | Max Length : 20 | Designation of the responsible person |
| name | string | Yes | Max Length : 75 | Name of the responsible person |
| pan | string | Yes | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of the responsible person |
| street | string | Yes | Max Length : 25 | Name of the premise |
| area | string | Yes | Max Length : 25 | Area of the location |
| city | string | Yes | Max Length : 25 | City of location |
| state | enum | Yes | Annexure - 1 | State of location |
| postal_code | string | Yes | Pattern : [0-9]{6} | Pincode of location |
string | Yes | Max Length : 75 | Primary email for contact | |
| mobile | string | Yes | Pattern: [1-9]{1}[0-9]{9} | Primary mobile number for contact |
Payee
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| sr_no | number | Yes | Serial Number | |
| pan | string | Yes | Pattern : [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 arePANNOTAVBL,PANAPPLIED, PANINVALID |
| name | string | Yes | Max Length : 75 | Name of the Payee |
| opting_new_regime | boolean | Yes | Whether Employee has opted for taxation u/s 115BAC. | |
| employee_category | enum | Yes | Category of Employee, Possible Values:Women, Senior Citizen, Super Senior Citizen, General |
Challan
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| challan_serial | string | Yes | Pattern : [0-9]{5} | Bank Challan No |
| bsr_code | string | Yes | Pattern : [0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number |
| paid_date | number | Yes | Timestamp of challan paid on date | |
| minor_head | enum | Yes | Annexure - 4 | Minor Head of challan |
| tds_amount | number | Yes | Length : 15,2 | Income Tax |
| surcharge | number | Yes | Length : 15,2 | Surcharge on Income Tax |
| education_cess | number | Yes | Length : 15,2 | Education cess on Income Tax |
| interest | number | Yes | Length : 15,2 | Interest levied upon late deduction |
| late_filing_fees | number | Yes | Length : 15,2 | Penalty levied upon late filing |
| other_penalty | number | Yes | Length : 15,2 | Any Other Penalty |
Payment
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| payee_sr_no | number | Yes | Payee Serial Number | |
| challan_serial | string | Yes | Pattern : [0-9]{5} | Bank Challan No |
| bsr_code | string | Yes | Pattern : [0-9]{7} | Bank-Branch Code/ Form 24G Receipt Number |
| section | enum | Yes | Annexure -2 | TDS section of deduction |
| credit_amount | number | Yes | Length : 15,2 | Payment amount |
| credit_date | number | Yes | Time of Payment date | |
| tds_amount | number | Yes | Length : 15,2 | Tax amount of deduction |
| surcharge | number | Yes | Length : 15,2 | Surcharge on Tax amount |
| education_cess | number | Yes | Length : 15,2 | Eduction of Tax amount |
| deduction_date | number | Yes | Timestamp of Deduction date | |
| reason_for_lower_deduction | enum | No | Annexure -3 | Reason for non-deduction / lower deduction/ higher deduction/threshold |
| certificate_number | string | No | Max Length: 10 | Certificate 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
{
"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",
"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",
"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 Name | State Code |
|---|---|
| ANDAMAN AND NICOBAR ISLANDS | 1 |
| ANDHRA PRADESH | 2 |
| ARUNACHAL PRADESH | 3 |
| ASSAM | 4 |
| BIHAR | 5 |
| CHANDIGARH | 6 |
| DADRA & NAGAR HAVELI AND DAMAN & DIU | 7 |
| DELHI | 9 |
| GOA | 10 |
| GUJARAT | 11 |
| HARYANA | 12 |
| HIMACHAL PRADESH | 13 |
| JAMMU & KASHMIR | 14 |
| KARNATAKA | 15 |
| KERALA | 16 |
| LAKSHWADEEP | 17 |
| MADHYA PRADESH | 18 |
| MAHARASHTRA | 19 |
| MANIPUR | 20 |
| MEGHALAYA | 21 |
| MIZORAM | 22 |
| NAGALAND | 23 |
| ODISHA | 24 |
| PONDICHERRY | 25 |
| PUNJAB | 26 |
| RAJASTHAN | 27 |
| SIKKIM | 28 |
| TAMIL NADU | 29 |
| TRIPURA | 30 |
| UTTAR PRADESH | 31 |
| WEST BENGAL | 32 |
| CHHATTISGARH | 33 |
| UTTARAKHAND | 34 |
| JHARKHAND | 35 |
| TELANGANA | 36 |
| LADAKH | 37 |
Annexure-2 Section
| Section | Code |
|---|---|
| 192 - Payment to Government Employees other than Union Government Employees | 92A |
| 192 - Payment to Employees other than Government Employees | 92B |
| 192 - Payments made to Union Government Employees | 92C |
| 194P - Deduction of tax in case of specified senior citizens | 94P |
Annexure-3 Reason for non-deduction / lower deduction/ higher deduction/threshold
| Reason | Code |
|---|---|
| Lower Deduction/No Deduction on account of Certificate u/s 197 | A |
| No Deduction on account of Certificate u/s 197A | B |
| Deduction of Tax at higher rate due to Non availability of PAN | C |
Annexure -4 Minor Head
| Minor Head | Code |
|---|---|
| (200) TDS Payable by Tax Payer | 200 |
| (400) TDS Regular Assessment (Raised by I.T. Dept.) | 400 |
Updated 16 days ago