Form 24Q (Q4)
Statement for tax deducted at source from salaries. Employers need to provide salary details in Quarter 4 filing.
Prepare TDS Return API
| HTTP Method | Resource |
|---|---|
POST | tds-reporting/deductors/{tan}/tdsrs/{form}/async |
Payload for Form 24Q (Quarter 4)
Follow the below guidelines to pass the payer, responsible person, payee, challan & payment in raw_body in form of a sheet structure. Refer to the Sample payload here.
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_for_taxation_us_115_bac | 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. |
Salary Details
| Param | Type | Required | Validation | Description |
|---|---|---|---|---|
| payee_sr_no | number | Yes | Payee Serial Number | |
| employment_from_date | number | For 192 Record Only | Timestamp from when employed with the current employer in the current FY | |
| employment_to_date | number | For 192 Record Only | Timestamp to which employed with the current employer in the current FY | |
| gross_salary_from_previous_employers | number | For 192 Record Only | Length : 15,2 | Total Taxable Amount on which TDS was deducted by the previous employer |
| tds_by_previous_employers | number | For 192 Record Only | Length : 15,2 | TDS deducted by the previous employer in the current FY |
| income_tax_payable | number | Yes | Length : 15,2 | Income Tax Payable by the employee |
| surcharge | number | Yes | Length : 15,2 | Amount of Surcharge applicable |
| cess | number | Yes | Length : 15,2 | Amount of Cess appliable |
| tds_on_salary | number | For 192 Record Only | Length : 15,2 | Total TDS deducted by the current employer in the current FY |
| salary_as_per_provisions_contained_in_section_17_1 | number | For 192 Record Only | Length : 15,2 | Gross Salary amount as per Section 17(1) |
| value_of_perquisites_us_17_2 | number | For 192 Record Only | Length : 15,2 | Value of Perquisities as per Section 17(2) |
| profits_in_lieu_of_salary_us_17_3 | number | For 192 Record Only | Length : 15,2 | Profits in lieu of Salary as per Section 17(3) |
| travel_concession_or_assistance_us_10_5 | number | For 192 Record Only | Length : 15,2 | Travel concession or assistance as per Section 10 (5) |
| death_cum_retirement_gratuity_us_10_10 | number | For 192 Record Only | Length : 15,2 | Death-cum-retirement gratuity amount as per Section 10(10) |
| commuted_value_of_pension_us_10_10_a | number | For 192 Record Only | Length : 15,2 | Value of the commuted pension as per Section 10(10A) |
| cash_equivalent_of_leave_salary_encashment_us_10_10_aa | number | For 192 Record Only | Length : 15,2 | Value of leave encashment as per Section 10(10AA) |
| house_rent_allowance_us_10_13_a | number | For 192 Record Only | Length : 15,2 | Amount of house rent allowance as per Section 10(13A) |
| landlord_1_name | string | No | Max Length : 75 | Name of landlord 1 when aggregate rent paid has exceeded INR 1 Lakh in the current FY |
| landlord_1_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of landlord 1 |
| landlord_2_name | string | No | Max Length : 75 | Name of landlord 2 when aggregate rent paid has exceeded INR 1 Lakh in the current FY |
| landlord_2_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of landlord 2 |
| landlord_3_name | string | No | Max Length : 75 | Name of landlord 3 when aggregate rent paid has exceeded INR 1 Lakh in the current FY |
| landlord_3_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of landlord 3 |
| landlord_4_name | string | No | Max Length : 75 | Name of landlord 4 when aggregate rent paid has exceeded INR 1 Lakh in the current FY |
| landlord_4_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of landlord 4 |
| total_amount_of_any_other_exemption_us_10 | number | For 192 Record Only | Length : 15,2 | Any other exemption under section 10 |
| standard_deduction_us_16_ia | number | Yes | Length : 15,2 | Amount of Standard Deduction as per Section 16(ia) |
| entertainment_allowance_us_16_ii | number | Yes | Length : 15,2 | Amount of Entertainment Allowance as per Section 16(ii) |
| tax_on_employment_us_16_iii | number | Yes | Length : 15,2 | Amount of Professional Tax as per Section 16(iii) |
| income_from_house_property_reported_by_employee_offered_for_tds | number | For 192 Record Only | Length : 15,2 Can have negative values | Income under the head house property offered for TDS for Section 192 (2B) (includes admissible loss) |
| lender_1_name | string | No | Max Length : 75 | Name of Lender 1 if the interest on house loan claimed under section 24(b) |
| lender_1_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of lender 1 |
| lender_2_name | string | No | Max Length : 75 | Name of Lender 2 if the interest on house loan claimed under section 24(b) |
| lender_2_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of lender 2 |
| lender_3_name | string | No | Max Length : 75 | Name of Lender 3 if the interest on house loan claimed under section 24(b) |
| lender_3_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of lender 3 |
| lender_4_name | string | No | Max Length : 75 | Name of Lender 4 if the interest on house loan claimed under section 24(b) |
| lender_4_pan | string | No | Pattern : [A-Z]{3}[PCFTGHLABJ]{1}[A-Z]{1}[0-9]{4}[A-Z]{1} | PAN of lender 4 |
| income_under_the_head_other_sources_offered_for_tds | number | For 192 Record Only | Length : 15,2 | Income under the head of other sources offer for TDS under Section 192 (2b) |
| gross_amount_us_80_c | number | Yes | Length : 15,2 | The gross amount contributed u/s 80C |
| deductible_amount_us_80_c | number | Yes | Length : 15,2 | The deductible amount u/s 80C |
| gross_amount_us_80_ccc | number | Yes | Length : 15,2 | The gross amount contributed u/s 80CCC |
| deductible_amount_us_80_ccc | number | Yes | Length : 15,2 | The deductible amount u/s 80CCC |
| gross_amount_us_80_ccd_1 | number | Yes | Length : 15,2 | The gross amount contributed u/s 80CCD(1) |
| deductible_amount_us_80_ccd_1 | number | Yes | Length : 15,2 | The deductible amount u/s 80CCD(1) |
| gross_amount_us_80_ccd_1_b | number | Yes | Length : 15,2 | The gross amount contributed u/s 80CCD(1B) |
| deductible_amount_us_80_ccd_1_b | number | Yes | Length : 15,2 | The deductible amount u/s 80CCD(1B) |
| gross_amount_us_80_ccd_2 | number | Yes | Length : 15,2 | The gross amount contributed u/s 80CCD(2) |
| deductible_amount_us_80_ccd_2 | number | Yes | Length : 15,2 | The deductible amount u/s 80CCD(2) |
| gross_amount_us_80_ccg | number | Yes | Length : 15,2 | The gross amount contributed u/s 80CCG |
| deductible_amount_us_80_ccg | number | Yes | Length : 15,2 | The deductible amount u/s 80CCG |
| gross_amount_us_80_d | number | Yes | Length : 15,2 | The gross amount contributed u/s80D |
| deductible_amount_us_80_d | number | Yes | Length : 15,2 | The deductible amount u/s 80D |
| gross_amount_us_80_dd | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s 80DD |
| deductible_amount_us_80_dd | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80DD |
| qualifying_amount_us_80_dd | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80DD |
| gross_amount_us_80_e | number | Yes | Length : 15,2 | The gross amount contributed u/s80E |
| deductible_amount_us_80_e | number | Yes | Length : 15,2 | The deductible amount u/s 80E |
| gross_amount_us_80_ee | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s80EE |
| deductible_amount_us_80_ee | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80EE |
| qualifying_amount_us_80_ee | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80EE |
| gross_amount_us_80_eea | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s80EEA |
| deductible_amount_us_80_eea | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80EEA |
| qualifying_amount_us_80_eea | number | For 194P Record Only | Length : 15,2 | Qualifying amount u/s 80EEA |
| gross_amount_us_80_g | number | Yes | Length : 15,2 | The gross amount contributed u/s80G |
| deductible_amount_us_80_g | number | Yes | Length : 15,2 | The deductible amount u/s 80G |
| qualifying_amount_us_80_g | number | Yes | Length : 15,2 | Qualifying amount u/s 80G |
| gross_amount_us_80_gg | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s80GG |
| deductible_amount_us_80_gg | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80GG |
| qualifying_amount_us_80_gg | number | For 194P Record Only | Length : 15,2 | Qualifying amount u/s 80GG |
| gross_amount_us_80_ggc | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s80GGC |
| deductible_amount_us_80_ggc | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80GGC |
| qualifying_amount_us_80_ggc | number | For 194P Record Only | Length : 15,2 | Qualifying amount u/s 80GGC |
| gross_amount_us_80_tta | number | For 192 Record Only | Length : 15,2 | The gross amount contributed u/s80TTA |
| deductible_amount_us_80_tta | number | For 192 Record Only | Length : 15,2 | The deductible amount u/s 80TTA |
| qualifying_amount_us_80_tta | number | For 192 Record Only | Length : 15,2 | Qualifying amount u/s 80TTA |
| gross_amount_us_80_ttb | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s 80TTB |
| deductible_amount_us_80_ttb | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80TTB |
| qualifying_amount_us_80_ttb | number | For 194P Record Only | Length : 15,2 | Qualifying amount u/s 80TTB |
| gross_amount_us_80_u | number | For 194P Record Only | Length : 15,2 | The gross amount contributed u/s 80U |
| deductible_amount_us_80_u | number | For 194P Record Only | Length : 15,2 | The deductible amount u/s 80U |
| qualifying_amount_us_80_u | number | For 194P Record Only | Length : 15,2 | Qualifying amount u/s 80U |
| gross_amount_for_other_deductions | number | Yes | Length : 15,2 | The gross amount for other deductions that are not mentioned |
| deductible_amount_for_other_deductions | number | Yes | Length : 15,2 | The deductible amount for other deductions that are not mentioned |
| qualifying_amount_for_other_deductions | number | Yes | Length : 15,2 | The deductible amount for other deductions that are not mentioned |
| rebate_us_87_a | number | No | Length : 15,2 | Rebate |
| relief_us_89 | number | Yes | Length : 15,2 | |
| payments_from_super_annuation_fund | number | No | Length : 15,2 | Payment to employee from the superannuation fund |
| name_of_fund | string | No | Max Length: 75 | Name of superannuation fund |
| fund_contribution_from | number | No | Timestamp from when the employee contributed to the fund in the current FY | |
| fund_contribution_to | number | No | Timestamp to when the employee contributed to the fund in the current FY | |
| average_rate_of_deduction_of_tax | number | No | Length: 7,4 | |
| tds_on_repayment_from_super_annuation_fund | number | No | Length: 15,2 | Tax deducted in repayment from the superannuation fund |
| gross_pension_under_194p | number | For 194P Record Only | Length : 15,2 | Gross pension reported u/s 194P |
| interest_income_by_bank_under_194p | number | For 194P Record Only | Interest income from bank reported u/s 194P | |
| net_tax_payable_under_194p | number | For 194P Record Only | Net Tax Payable u/s194P |
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": [
{
"entity": "sheet",
"name": "Payer",
"blocks": [
{
"entity": "list",
"name": "Payer",
"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"
]
]
},
{
"entity": "list",
"name": "Responsible Person",
"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"
]
]
}
]
},
{
"entity": "sheet",
"name": "Payee",
"blocks": [
{
"entity": "table",
"name": "Payee",
"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"
]
]
}
]
},
{
"entity": "sheet",
"name": "Challan",
"blocks": [
{
"entity": "table",
"name": "Challan",
"header": [
"challan_serial",
"bsr_code",
"paid_date",
"minor_head",
"tds_amount",
"surcharge",
"education_cess",
"interest",
"late_filing_fees",
"other_penalty"
],
"rows": [
[
"12345",
"1234567",
1679356800000,
"(200) TDS Payable by Tax Payer",
100000,
0,
0,
0,
0,
0
]
]
}
]
},
{
"entity": "sheet",
"name": "Payment",
"blocks": [
{
"entity": "table",
"name": "Payment",
"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,
1680220800000,
4000,
0,
0,
1680220800000,
null,
null
],
[
2,
"12345",
"1234567",
"194P - Deduction of tax in case of specified senior citizens",
50000,
1680220800000,
7500,
0,
0,
1680220800000,
null,
null
],
[
3,
"12345",
"1234567",
"194P - Deduction of tax in case of specified senior citizens",
60000,
1680220800000,
12000,
0,
0,
1680220800000,
null,
null
],
[
4,
"12345",
"1234567",
"192 - Payment to Employees other than Government Employees",
70000,
1680220800000,
17500,
0,
0,
1680220800000,
null,
null
],
[
5,
"12345",
"1234567",
"192 - Payment to Employees other than Government Employees",
80000,
1680220800000,
24000,
0,
0,
1680220800000,
null,
null
],
[
6,
"12345",
"1234567",
"192 - Payment to Employees other than Government Employees",
90000,
1680220800000,
31500,
0,
0,
1680220800000,
null,
null
]
]
}
]
},
{
"entity": "sheet",
"name": "Salary details",
"blocks": [
{
"entity": "table",
"name": "Salary details",
"header": [
"payee_sr_no",
"employment_from_date",
"employment_to_date",
"gross_salary_from_previous_employers",
"tds_by_previous_employers",
"income_tax_payable",
"surcharge",
"cess",
"tds_on_salary",
"salary_as_per_provisions_contained_in_section_17_1",
"value_of_perquisites_us_17_2",
"profits_in_lieu_of_salary_us_17_3",
"travel_concession_or_assistance_us_10_5",
"death_cum_retirement_gratuity_us_10_10",
"commuted_value_of_pension_us_10_10_a",
"cash_equivalent_of_leave_salary_encashment_us_10_10_aa",
"house_rent_allowance_us_10_13_a",
"landlord_1_name",
"landlord_1_pan",
"landlord_2_name",
"landlord_2_pan",
"landlord_3_name",
"landlord_3_pan",
"landlord_4_name",
"landlord_4_pan",
"total_amount_of_any_other_exemption_us_10",
"standard_deduction_us_16_ia",
"entertainment_allowance_us_16_ii",
"tax_on_employment_us_16_iii",
"income_from_house_property_reported_by_employee_offered_for_tds",
"lender_1_name",
"lender_1_pan",
"lender_2_name",
"lender_2_pan",
"lender_3_name",
"lender_3_pan",
"lender_4_name",
"lender_4_pan",
"income_under_the_head_other_sources_offered_for_tds",
"gross_amount_us_80_c",
"deductible_amount_us_80_c",
"gross_amount_us_80_ccc",
"deductible_amount_us_80_ccc",
"gross_amount_us_80_ccd_1",
"deductible_amount_us_80_ccd_1",
"gross_amount_us_80_ccd_1_b",
"deductible_amount_us_80_ccd_1_b",
"gross_amount_us_80_ccd_2",
"deductible_amount_us_80_ccd_2",
"gross_amount_us_80_ccg",
"deductible_amount_us_80_ccg",
"gross_amount_us_80_d",
"deductible_amount_us_80_d",
"gross_amount_us_80_dd",
"deductible_amount_us_80_dd",
"qualifying_amount_us_80_dd",
"gross_amount_us_80_e",
"deductible_amount_us_80_e",
"gross_amount_us_80_ee",
"deductible_amount_us_80_ee",
"qualifying_amount_us_80_ee",
"gross_amount_us_80_eea",
"deductible_amount_us_80_eea",
"qualifying_amount_us_80_eea",
"gross_amount_us_80_g",
"deductible_amount_us_80_g",
"qualifying_amount_us_80_g",
"gross_amount_us_80_gg",
"deductible_amount_us_80_gg",
"qualifying_amount_us_80_gg",
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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 4 days ago