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

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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 MethodResource
GET/itd/reporting-portal/tds/206-ab/{pan}

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Request

Follow the below guidelines to pass PAN.

Path Parameters

ParamTypeDescriptionExample
panstring10-character alphanumeric unique identifier for an income taxpayerXXXPX1234A

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 Envrioment Not Available

Response

ParamTypeDescriptionExample
panstring10-character alphanumeric unique identifier for an income taxpayerXXXPX1234A
namestringName of Taxpayer (masked)HXXXH CXXXXXXXXXXXI BXXXXXA
pan_allotment_datenumberPAN allotment date1463423400000
financial_yearstringThe financial year for which compliance check u/s 206AB & 206CCA is done. The default financial year will be Current2022-23
pan_aadhaar_link_statusstringPAN-Aadhaar link status.
Possible value:
Y- Yes,
N - No,
NA- Not Applicable
EX - 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&_206ccastringFlag 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
NotestringDisclaimerIt 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