Section 206AB & 206CCA Compliance Check [Sync]
TDS/TCS needs to be deducted/collected at a higher rate if the entity is a specified person under Section 206AB & 206CCA. Businesses can automate compliance checks using Sandbox APIs
Overview
The API takes in pan
to check if a particular PAN is compliant under Section 206AB and 206CCA.
Problem
- Businesses are required to deduct/collect higher rates of TDS/TCS from specified persons under Section 206AB & 206CCA.
- A specified person list is dynamic, hence businesses need to check every time before deducting/collecting TDS/TCS.
- Businesses can only check one PAN at a time by visiting the ITD Portal, making it time-consuming, error-prone & expensive.
Solution
- API to automate the 206AB and 206CCA compliance check making it faster and more accurate.
- Provides additional details to help with KYC.
Endpoint
HTTP Method | Resource |
---|---|
GET | /itd/reporting-portal/tds/206-ab/{pan} |
Request
Follow the below guidelines to pass PAN.
Path Parameters
Param | Type | Description | Example |
---|---|---|---|
pan | string | 10-character alphanumeric unique identifier for an income taxpayer | XXXPX1234A |
Sample CURL
curl --request GET \
--url https://api.sandbox.co.in/itd/reporting-portal/tds/206-ab/XXXPX1234A \
--header 'Accept: application/json' \
--header 'Authorization: xxxxxxxxxxx' \
--header 'x-api-key: xxxxxxxxxxxxxx' \
--header 'x-api-version: 1.0'
Test Environment Not Available
Response
Param | Type | Description | Example |
---|---|---|---|
pan | string | 10-character alphanumeric unique identifier for an income taxpayer | XXXPX1234A |
name | string | Name of Taxpayer (masked) | HXXXH CXXXXXXXXXXXI BXXXXXA |
pan_allotment_date | number | PAN allotment date | 1463423400000 |
financial_year | string | The financial year for which compliance check u/s 206AB & 206CCA is done. The default financial year will be Current | 2022-23 |
pan_aadhaar_link_status | string | PAN-Aadhaar link status. Possible value: Y - Yes,N - No,NA - Not ApplicableEX - Exempted(Individuals from the state of Assam, Jammu & Kashmir, and Meghalaya; an NRI or a non-Indian citizen; and a super senior citizen) | Y |
specifiedperson_us_206ab&_206cca | string | Flag for compliance check. If Y , then a higher TDS/TCS rate is to be applied for specified persons u/s 206AB & 206CCA.Possible value: N , Y | N |
Note | string | Disclaimer | It may be noted that as per the provisos of Section 206AB & 206CCA of the Act, the specified persons shall not include a non-resident who does not have a permanent establishment in India. Tax Deductors & Collectors are expected to carry out necessary due diligence in respect of a specified person established by this functionality to consider him as non-specified if he falls under these provisos. |
Response Caching
Response caching is not available for this API. Learn more about our response caching mechanism here
Wallet Charge
Since 206AB Compliance Check: Sync is a Paid APIs, a wallet charge of INR 0.17 + GST per API call will be applicable.
Versioning
This API is currently in major version 1.0. Refer to our versioning policies here
Updated 25 days ago