Form 27Q

TDS Deducted on payments other than salary made to NRIs are to be reported by the deductor Form 27Q 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 27Q

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
opting_new_regimebooleanYes-Whether Employee has opted for taxation u/s 115BAC(1a).
Possible values: True & False
tax_identification
_number
stringYesMax Length : 25Tax Identification Number of Payee's jurisdication
streetstringYesMax Length : 25Name of premise of location
areastringYesMax Length : 25Area of location
citystringYesMax Length : 25City of location
statestringYesMax Length : 25State of location
postal_codestringYesMax Length : 8Pincode of location
countryenumYesAnnexure - 4Country of residance
emailstringYesMax Length : 75Primary email for contact
isd_codenumberYesMax Length : 5ISD code of country
mobilenumberYesPattern: [1-9]{1}[0-9]{9}Primary mobile number for contact

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 - 5Minor 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
applicability_of_tds_rate_under_dtaabooleanYesWhether the TDS rate is applicable under DTAA
nature_of_remittancestringYesAnnexure -6Nature of remittance
form_15ca_acknowledgement_numberstringNoMax Length: 10
grossing_up_indicatorenumNoPossible values: Y, N
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.
amount_of_cash_withdrawal_more_than_1_crore_us_194NnumberNoLength : 15,2Value to be mentioned if TDS deducted u/s 194N
amount_of_cash_withdrawal_between_20_lakhs_and_1_crore_us_194N_for_non_filersnumberNoLength : 15,2Value 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_filersnumberNoLength : 15,2Value 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_societiesnumberNoLength : 15,2Value to be mentioned if TDS deducted u/s 194NC
amount_of_cash_withdrawal_between_20_lakhs_and_3_crore_us_194N_for_non_filersnumberNoLength : 15,2Value 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_filersnumberNoLength : 15,2Value 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

View Workbook

{
    "name": "Form 27Q",
    "sheets": [
        {
            "name": "Payer",
            "blocks": [
                {
                    "name": "Payer",
                    "@entity": "list",
                    "items": [
                        [
                            "name",
                            "ACME PVT LTD"
                        ],
                        [
                            "tan",
                            "AHMA09719B"
                        ],
                        [
                            "pan",
                            "AAACA1234Z"
                        ],
                        [
                            "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",
                      	"opting_new_regime",	
                        "tax_identification_number",
                        "street",
                        "area",
                        "city",
                        "state",
                        "postal_code",
                        "country",
                        "email",
                        "isd_code",
                        "mobile"
                    ],
                    "rows": [
                        [
                            1,
                            "COWPR1618C",
                            "Aarya Stark",
                          	true,
                            "UAE1234567890",
                            "BOX NO. 24756",
                            "",
                            "Sharjah",
                            "Sharjah",
                            "24756",
                            "UNITED ARAB EMIRATES",
                            "[email protected]",
                            "971",
                            "2660839820"
                        ]
                    ]
                }
            ]
        },
        {
            "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",
                            1680177412000,
                            "(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",
                        "applicability_of_tds_rate_under_dtaa",
                        "nature_of_remittance",
                        "form_15ca_acknowledgement_number",
                        "grossing_up_indicator",
                        "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",
                            "194N - Payment of certain amount in cash",
                            20000,
                            1679748479000,
                            900,
                            0,
                            36,
                            1679748479000,
                            true,
                            "Dividend",
                            "123456789012",
                            "N",
                            "Lower Deduction/No Deduction on account of Certificate u/s 197",
                            "1234567890"
                        ]
                    ]
                }
            ]
        }
    ]
}

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
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
194LC(2) (i) & (ia) - Income by way of interest from Indian company engaged in certain Business before 01.07.2023LC1
194LC(2) (ib) - Income by way of interest from bondsLC2
194LC(2) (ic) - Income by way of interest from Indian company engaged in certain Business after 01.07.2023LC3
194LD - Income by way of interest on certain bonds and Government Securities4LD
192A - Payment of accumulated balance of provident fund, taxable in the hands of the employee2AA
194LBA - Certain incomes from Units of Business Trust4BA
194LBB - Investment fund paying an income to a unit holderLBB
194LBC - Income in respect of investment in securitization trustLBC
194N - Payment of certain amount in cash94N
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
194LBA(c) - Income referred to in section 10 (23FCA) from units of a business trustBA3
194NF - Payment of certain amounts in cash to non-filers4NF
196DA(1A) - Income of specified fund from securities referred to in clause (a) of sub-section (1) of section 115AD (other than interest income referred to in section 194LD)6DA
194B - Winnings from Lottery, Puzzle, etc94B
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 released4BP
194BA - Winnings from online games9BA
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 released4AP
194BB - Winnings from Horse Race4BB
194NC- Payment of certain amounts in cash to co-operative societies4NC
194N-FT - Payment of certain amount in cash to non-filers being co-operative societies9FT

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
Software acquired u/s 195S
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 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 is in view of clause (a) or clause (b) of sub-section (1D) of section 197AG
No deduction in view of sub-section (2) of section 196D in respect of income of the nature of capital gains on transfer of securities referred to in section 115AD paid or payable to a Foreign Institutional Investor.
For Section 196D 2021-22 onwards
For Section 196D(1A) 2020-21 Q3 onwards"
I
No deduction is in view of the proviso to sub-section (1A) of section 196D in respect of an income paid to a specified fund which is exempt under clause (4D) of section 10.H
Deduction of tax at a higher rate in view of section 206AB for non-filing of return of income by the non-resident having a permanent establishment in India.J
Transaction where Tax not been deducted as amount paid to vendor/party has not exceeded the threshold limitY

Annexure - 4 Country

CountryCountry code
AFGHANISTAN01
AKROTIRI02
ALBANIA03
ALGERIA04
AMERICAN SAMOA05
ANDORRA06
ANGOLA07
ANGUILLA08
ANTARCTICA09
ANTIGUA AND BARBUDA10
ARGENTINA11
ARMENIA12
ARUBA13
ASHMORE AND CARTIER ISLANDS14
AUSTRALIA15
AUSTRIA16
AZERBAIJAN17
BAHRAIN18
BAILIWICK OF GUERNSEY19
BAILIWICK OF JERSEY20
BAKER ISLAND21
BANGLADESH22
BARBADOS23
BELARUS24
BELGIUM25
BELIZE26
BENIN PORTO27
BERMUDA28
BHUTAN29
BOLIVIA30
BOSNIAAND HERZEGOVINA31
BOTSWANA32
BOUVET ISLAND33
BRAZIL34
BRITISH INDIAN OCEAN TERRITORY35
BRUNEI36
BULGARIA37
BURKINA FASO38
BURUNDI39
CAMBODIA40
CAMEROON41
CANADA42
CAPE VERDE43
CAYMAN ISLANDS44
CENTRAL AFRICAN REPUBLIC45
CHAD46
CHILE47
CHINA48
CHRISTMAS ISLAND49
CLIPPERTON ISLAND50
COCOS (KEELING) ISLANDS51
COLOMBIA52
COMMONWEALTH OF PUERTO RICO53
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS54
COMOROS55
CONGO,DEMOCRATIC REPUBLIC OF THE56
CONGO,REPUBLIC OF THE57
COOK ISLANDS58
CORAL SEA ISLANDS59
CORAL SEA ISLANDS TERRITORY60
COSTA RICA61
COTE D'IVOIRE62
CROATIA63
CUBA64
CYPRUS65
CZECH REPUBLIC66
DENMARK67
DEPARTMENTAL COLLECTIVITY OF MAYOTTE68
DHEKELIA69
DJIBOUTI70
DOMINICA71
DOMINICAN REPUBLIC72
EAST TIMOR (TIMORLASTE)73
ECUADOR74
EGYPT75
ELSALVADOR76
EQUATORIAL GUINEA77
ERITREA78
ESTONIA79
ETHIOPIA80
FALKLAND ISLANDS (ISLAS MALVINAS)81
FAROE ISLANDS82
FIJI83
FINLAND84
FRANCE85
FRENCH GUIANA86
FRENCH POLYNESIA87
FRENCH SOUTHERN ISLANDS88
GABON89
GEORGIA90
GERMANY91
GEURNSEY92
GHANA93
GIBRALTAR94
GREECE95
GREENLAND96
GRENADA97
GUADELOUPE98
GUAM100
GUATEMALA101
GUERNSEY102
GUINEA103
GUINEABISSAU104
GUYANA105
HAITI106
HEARD ISLAND AND MCDONALD ISLANDS107
HONDURAS108
HONG KONG109
HOWLAND ISLAND110
HUNGARY111
ICELAND112
INDIA113
INDONESIA114
IRAN115
IRAQ116
IRELAND117
ISLE OF MAN118
ISRAEL119
ITALY120
JAMAICA121
JAN MAYEN122
JAPAN123
JARVIS ISLAND124
JERSEY125
JOHNSTON ATOLL126
JORDAN127
KAZAKHSTAN128
KENYA129
KINGMAN REEF130
KIRIBATI131
KOREA, NORTH132
KOREA, SOUTH133
KOSOVO134
KUWAIT135
KYRGYZSTAN136
LAOS137
LATVIA138
LEBANON139
LESOTHO140
LIBERIA141
LIBYA142
LIECHTENSTEIN143
LITHUANIA144
LUXEMBOURG145
MACAU146
MACEDONIA147
MADAGASCAR148
MALAWI149
MALAYSIA150
MALAYSIA (LABUAN)151
MALDIVES152
MALI153
MALTA154
MARSHALLISLANDS155
MARTINIQUE156
MAURITANIA157
MAURITIUS158
MAYOTTE159
UNITED MEXICAN STATES160
MICRONESIA, FEDERATED STATES OF161
MIDWAY ISLANDS162
MOLDOVA163
MONACO164
MONGOLIA165
MONTENEGRO166
MONTSERRAT167
MOROCCO168
MOZAMBIQUE169
MYANMAR (BURMA)170
NAMIBIA171
NAURU172
NAVASSA ISLAND173
NEPAL174
NETHERLANDS175
NETHERLANDS ANTILLES176
NEW CALEDONIA177
NEWZEALAND178
NICARAGUA179
NIGER180
NIGERIA181
NIUE182
NORFOLK ISLAND183
NORTHERN MARIANA ISLANDS184
NORWAY185
OMAN186
PAKISTAN187
PALAU188
PALMYRA ATOLL189
PANAMA190
PAPUA NEW GUINEA191
PARACEL ISLANDS192
PARAGUAY193
PERU194
PHILIPPINES195
PITCAIRN ISLANDS196
PITCAIRN, HENDERSON, DUCIE, AND OENO ISLANDS197
POLAND198
PORTUGAL199
PUERTO RICO200
QATAR201
REUNION202
ROMANIA203
RUSSIA204
RWANDA205
SAINT BARTHELEMY206
SAINT HELENA207
SAINT KITTS AND NEVIS208
SAINT LUCIA209
SAINT MARTIN210
SAINT PIERRE AND MIQUELON211
SAINT VINCENT AND THE GRENADINES212
SAMOA213
SANMARINO214
SAO TOME AND PRINCIPE215
SAUDI ARABIA216
SENEGAL217
SERBIA218
SEYCHELLES219
SIERRA LEONE220
SINGAPORE221
SLOVAKIA222
SLOVENIA223
SOLOMON ISLANDS224
SOMALIA225
SOUTH AFRICA226
SOUTH GEORGIA AND SOUTH SANDWICH ISLANDS227
SPRATLY ISLANDS228
SPAIN229
SRI LANKA230
ST. VINCENT & GRENADINES231
SUDAN232
SURINAME233
SVALBARD234
SWAZILAND235
SWEDEN236
SWITZERLAND237
SYRIA238
TAIWAN239
TAJIKISTAN240
TANZANIA241
TERRITORIAL COLLECTIVITY OF ST. PIERRE & MIQUELON242
TERRITORY OF AMERICAN SAMOA243
TERRITORY OF ASHMORE AND CARTIER ISLANDS244
TERRITORY OF CHRISTMAS ISLAND245
TERRITORY OF COCOS (KEELING) ISLANDS246
TERRITORY OF GUAM247
TERRITORY OF HEARD ISLAND & MCDONALD ISLANDS248
TERRITORY OF NORFOLK ISLAND249
THAILAND250
THE BAHAMAS251
THE GAMBIA252
TOGO253
TOKELAU254
TONGA255
TRINIDAD AND TOBAGO256
TUNISIA257
TURKEY258
TURKMENISTAN259
TURKS AND CAICOS ISLANDS260
TUVALU261
UGANDA262
UKRAINE263
UNITED ARAB EMIRATES264
UNITED KINGDOM265
UNITED STATES VIRGIN ISLANDS266
UNITED STATES OF AMERICA267
URUGUAY268
UZBEKISTAN269
VANUATU270
VATICAN CITY (HOLYSEE)271
VENEZUELA272
VIETNAM273
VIRGIN ISLANDS, BRITISH274
VIRGIN ISLANDS, U.S.275
WAKE ISLAND276
WALLIS AND FUTUNA277
WESTERN SAHARA278
YEMEN279
ZAMBIA280
ZIMBABWE281
COMBODIA282
CONGO283
IVORY COAST284
WEST INDIES285
BRITISH VIRGIN ISLANDS286

Annexure -5 Minor Head

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

Annexure - 6 Nature of Remittances

NatureCode
Dividend16
Fees for Technical Services/Included Services21
Interest Payment27
Investment Income28
Long-Term Capital Gains (Others)31
Royalty49
Short Term Capital Gains52
Other Income/ Other (Not in the Nature of Income)99
Long Term Capital Gain u/s 115E in case of NRI Citizen66
Long Term Capital Gain u/s 112(1)(c)(iii)67
Long Term Capital Gain u/s 11268
Long Term Capital Gain u/s 112A69
Short Term Capital Gains u/s 111A70