Form 26Q
TDS Deducted on payments other than salary are to be reported by the deductor Form 26Q when filing their quarterly TDS Return
Prepare TDS Return API
| HTTP Method | Resource |
|---|---|
POST | tds-reporting/deductors/{tan}/tdsrs/{form}/async |
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
| 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 |
| branch | string | No | Max Length : 75 | Branch details of the Payer if multiple locations. |
| 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 |
| 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 |
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 | Income Tax |
| surcharge | number | Yes | Length : 15 | Surcharge on Income Tax |
| health_and_education_cess | number | Yes | Length : 15 | Education cess on Income Tax |
| interest | number | Yes | Length : 15 | Interest levied upon late deduction |
| late_filing_fees | number | Yes | Length : 15 | Penalty levied upon late filing |
| other_penalty | number | Yes | Length : 15 | 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 |
| health_and_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. |
| amount_of_cash_withdrawal_more_than_1_crore_us_194N | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194N |
| amount_of_cash_withdrawal_between_20_lakhs_and_1_crore_us_194N_for_non_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194NF, can be 0 if the amount is more than 1CR. |
| amount_of_cash_withdrawal_more_than_1_crore_us_194N_for_non_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194NF, can be 0 if the amount is less than 1CR. |
| amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_co-operative_societies | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194NC |
| amount_of_cash_withdrawal_between_20_lakhs_and_3_crore_us_194N_for_non_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194N-FT, can be 0 if the amount is more than 3CR. |
| amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_non_filers | number | No | Length : 15,2 | Value to be mentioned if TDS deducted u/s 194N-FT, can be 0 if the amount is less than 3CR. |
Note : All the amount should be within 2 decimal places
Sample Payload
You can refer to the sample payload in workbook format
{
"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",
"health_and_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",
"health_and_education_cess",
"deduction_date",
"reason_for_lower_deduction",
"certificate_number",
"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_filers",
"amount_of_cash_withdrawal_more_than_3_crore_us_194N_for_non_filers"
],
"rows": [
[
1,
"12345",
"1234567",
"194 - Dividend",
20000,
1680245287000,
900,
0,
36,
1680245287000
]
]
}
]
}
]
}
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 |
|---|---|
| 193 - Interest on Securities | 193 |
| 194 - Dividend | 194 |
| 194A - Other interest | 94A |
| 194B - Winnings from Lotteries, Puzzle, etc | 94B |
| 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 | 4BP |
| 194BB - Winnings from Horse Race | 4BB |
| 194C - Contracts | 94C |
| 194D - Insurance | 94D |
| 194EE - NSS Deposit | 4EE |
| 194F - UTI | 94F |
| 194G - Commission on Sale of Lottery tickets | 94G |
| 194H - Commission or Brokerage | 94H |
| 194I(a) - Rent on Plant and Machinery | 4IA |
| 194I(b) - Rent on Land & Building | 4IB |
| 194LA - Acquisition of certain immovable properties | 94L |
| 194LBA - Certain incomes from Units of Business Trust | 4BA |
| 194DA - Payment in respect of life insurance policy | 4DA |
| 192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee | 2AA |
| 194LBB - Investment fund paying an income to a unit holder | LBB |
| 194IA - TDS on sale of property | 9IA |
| 194LBC - Income in respect of investment in securitization trust | LBC |
| 194IC - Payment under specified agreement | 4IC |
| 194N - Payment of certain amount in cash | 94N |
| 194K - Income from mutual fund units | 94K |
| 194J(a) - Fees for technical services, royalty for sale, distribution or exhibition of cinematographic films and call centre | 4JA |
| 194J(b) - Fee for professional service or royalty | 4JB |
| 194LBA(a) - Certain income in the form of interest from units of a business trust to a residential unit holder | BA1 |
| 194LBA(b) - Certain income in the form of dividend from units of a business trust to a resident unit holder | BA2 |
| 194NF - Payment of certain amounts in cash to non-filers | 4NF |
| 194O - TDS on E-commerce transactions | 94O |
| 194Q - Payment of certain sums for purchase of goods | 94Q |
| 194S - Payment of consideration for transfer of virtual digital asset by persons other than specified persons | 94S |
| 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 released | 4SP |
| 194R - Benefits or perquisites of business or profession | 94R |
| 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 released | 4RP |
| 194BA - Winnings from online games | 9BA |
| 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 | 4AP |
| 194N-FT - Payment of certain amount in cash to non-filers being co-operative societies | 9FT |
| 194NC- Payment of certain amounts in cash to co-operative societies | 4NC |
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 |
| In case of Transporter transaction and valid PAN is provided | T |
| Software acquired u/s 194J | S |
| Transaction where Tax not been deducted as amount paid to vendor/party has not exceeded the threshold limit | Y |
| No Deduction on account of payment u/s 197A (1F) | Z |
| Software acquired u/s 195 | S |
| No Deduction upto Rs. 50,000 in respect of interest income from deposits held by Senior Citizen u/s 80TTB for section 194A | R |
| 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 194N | N |
| 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 194A | D |
| No deduction as per the provisions of sub-section (2A) of section 194LBA | O |
| No deduction or lower deduction on account of notification issued under second provision to section 194N | M |
| No deduction on account of payment being made to a person referred to in board circular no. 3 of 2002 dated 28th june, 2002 | E |
| No deduction on account of payment being made to a person referred to in board circular no. 11 of 2002 dated 22nd november, 2002 | E |
| No deduction on account of payment being made to a person referred to in board circular no. 18 of 2017 dated 28th may, 2017 | E |
Annexure -4 Minor Head
| Minor Head | Code |
|---|---|
| (200) TDS Payable by Tax Payer | 200 |
| (400) TDS Regular Assessment (Raised by I.T. Dept.) | 400 |
| (100) Advance Tax | 100 |
Updated 7 days ago