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Form 26Q

TDS Deducted on payments other than salary are to be reported by the deductor Form 26Q when filing their quarterly TDS Return

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Prepare TDS Return API

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

API Endpoint API Guide

Payload for Form 26Q

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
branchstringNoMax Length : 75Branch details of the Payer if multiple locations.
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
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

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 : 15,2Income Tax
surchargenumberYesLength : 15,2Surcharge on Income Tax
education_cessnumberYesLength : 15,2Education cess on Income Tax
interestnumberYesLength : 15,2Interest levied upon late deduction
late_filing_feesnumberYesLength : 15,2Penalty levied upon late filing
other_penaltynumberYesLength : 15,2Any 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
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 26Q",  
    "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",
                            "380001"
                        ],
                        [
                            "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",
                            "380001"
                        ],
                        [
                            "email",
                            "[email protected]"
                        ],
                        [
                            "mobile",
                            "9876543210"
                        ]
                    ]
                }
            ]
        },
        {
            "name": "Payee",
            "blocks": [
                {
                    "name": "Payee",
                    "@entity": "table",
                    "header": [
                        "sr_no",
                        "pan",
                        "name"
                    ],
                    "rows": [
                        [
                            1,
                            "COWPR1618C",
                            "Aarya Stark"
                        ],
                        [
                            2,
                            "PANNOTAVBL",
                            "Marya Stark"
                        ],
                        [
                            3,
                            "PANAPPLIED",
                            "Karya Stark"
                        ],
                        [
                            4,
                            "PANINVALID",
                            "Barya Stark"
                        ],
                        [
                            5,
                            "PANNOTAVBL",
                            "Sarya Stark"
                        ]
                    ]
                }
            ]
        },
        {
            "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",
                            1656547200000,
                            "(200) TDS Payable by Tax Payer",
                            20000,
                            0,
                            800,
                            80,
                            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",
                            "194 - Dividend",
                            20000,
                            1680245287000,
                            900,
                            0,
                            36,
                            1680245287000
                        ]
                    ]
                }
            ]
        }
    ]
}

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
193 - Interest on Securities193
194 - Dividend194
194A - Other interest94A
194B - Lotteries / Puzzle / Game94B
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 released4BP
194BB - Winnings from Horse Race4BB
194C - Contracts94C
194D - Insurance94D
194EE - NSS Deposit4EE
194F - UTI94F
194G - Commission on Sale of Lottery tickets94G
194H - Commission or Brokerage94H
194I(a) - Rent on Plant and Machinery4IA
194I(b) - Rent on Land & Building4IB
194LA - Acquisition of certain immovable properties94L
194LBA - Certain incomes from Units of Business Trust4BA
194DA - Payment in respect of life insurance policy4DA
192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee2AA
194LBB - Investment fund paying an income to a unit holderLBB
194IA - TDS on sale of property9IA
194LBC - Income in respect of investment in securitization trustLBC
194IC - Payment under specified agreement4IC
194N - Payment of certain amount in cash94N
194K - Income from mutual fund units94K
194J(a) - Fees for technical services, royalty for sale, distribution or exhibition of cinematographic films and call centre4JA
194J(b) - Fee for professional service or royalty4JB
194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holderBA1
194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holderBA2
194NF - Payment of certain amounts in cash to non-filers4NF
194O - TDS on E-commerce transactions94O
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
Lower deduction on account of certificate under section 197A
No deduction on account of certificate under section 197B
Deduction of tax at higher rate due to non-availability of PANC
194E - Payments to non-resident Sportsmen/Sport Associations94E
195 - Other sums payable to Non-Residents195
196A - Income in respect of Units of Non-Residents96A
196B - Payments in respect of Units to an Offshore Fund96B
196C - Income from Foreign Currency Bonds or Shares of Indian Company Payable to Non-Resident96C
196D - Income of Foreign institutional investors from securities96D
194LB - Income by way of interest from Infrastructure Debt fund4LB
194LC - Income by way of interest from Indian company engaged in certain Business4LC
194LD - Income by way of interest on certain bonds and Government Securities4LD
194LBA(c) - Income referred to in section 10 (23FCA) from units of a business trustBA3
194Q - Payment of certain sums for purchase of goods94Q
194S - Payment of consideration for transfer of virtual digital asset by persons other than specified persons94S
194SP - 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 released4SP
194R - Benefits or perquisites of business or profession94R
194RP - 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 released4RP
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
In case of Transporter transaction and valid PAN is providedT
Software acquired u/s 194JS
Transaction where Tax not been deducted as amount paid to vendor/party has not exceeded the thrashold limitY
No Deduction on account of payment u/s 197A (1F)Z
Software acquired u/s 195S
No Deduction upto Rs. 50,000 in respect of interest income from deposits held by Senior Citizen u/s 80TTB for section 194AR
No deduction on account of payment made to person referred to in clause (iii) or clause (iv) or on account of notification issued under clause (v) for section 194NN
No deduction or lower deduction on account of payment made to a persion or class of person on account of notification issued under sub-section (5) for section 194AD
No deduction as per the provisions of sub-section (2A) of section 194LBAO
No deduction or lower deduction on account of notification issued under second provision to section 194NM
No deduction on account of payment being made to a person referred to in board circular no. 3 of 2002 dated 28th june, 2002E
No deduction on account of payment being made to a person referred to in board circular no. 11 of 2002 dated 22nd november, 2002E
No deduction on account of payment being made to a person referred to in board circular no. 18 of 2017 dated 28th may, 2017E

Annexure -4 Minor Head

Minor HeadCode
(200) TDS Payable by Tax Payer200
(400) TDS Regular Assessment (Raised by I.T. Dept.)400
(100) Advance Tax100

Updated 16 days ago