About

The TDS Payment APIs allow its users to pay taxes through a virtual account built on top of an escrow account.

Usecase

HRMS platforms can use these APIs to make TDS Payments on employee's salaries seamlessly
It can be easily integrated in the back office workflows, without any disruption in the current flow, to automate tax payments for your organization

Pay Tax

Endpoint

Used to make a tax payments.

HTTP Method	Resource	Description
`POST`	/tax-payment/accounts/{account_number}/direct-tax	This API takes in tax payment-related details and returns tax payment challan, while paying your taxes to CBDT.

Request

This API takes Tax Payment Entity excluding Challan parameter as its Request body.
The payment_details parameter of the entity does not require you to mention transaction_id, bank_transaction_id and status parameter of Payment Details Entity.

Response

This API responds back Tax Payment Entity including Challan parameter which can be used to download tax payment challan pdf and also know other details.
The payment_details parameter of the TDS entity provides you with transaction_id, and the latest status of tax payment, bank_transaction_id is received only if the payment status is successful.
The transction_id can further be used in other APIs to fetch historical data.

Get Tax Payment

Endpoint

Used to fetch past Tax Payment

HTTP Method	Resource	Description
`GET`	/tax-payment/accounts/{account_number}/direct-tax/{tax_payment_id}	Returns past tax payment details. This API can be used to fetch latest status of previous tax payments

Response

This API responds back Tax Payment Entity including the Challan parameter which can be used to download tax payment challan pdf and also know other details.
The payment_details parameter of the Tax Payment entity provides you with the latest status of tax payment, bank_transaction_id is received only if the payment status is successful.

Fetch Challan

Endpoint

Used to download Tax payment challan after successful payment

HTTP Method	Resource	Description
`GET`	/tax-payment/accounts/{account_number}/direct-tax/{tax_payment_id}/challan	This API takes tax payment ID and returns Challan Entity which contains a signed URL to download challan pdf and other info.

Response

This API responds back to Challan Entity which can be used to download tax payment challan pdf and also know other details.

Fetch Direct Tax Payments

Endpoint

Used to request to fetch all transactions done on an account

HTTP Method	Resource	Description
`GET`	/tax-payment/accounts/{account_number}/direct-tax	This API can be used to fetch all the tax payment transaction done a virtual payments account in a given time frame

Response

This API responds back with an array of Tax Payment Entites.

Tax Deduction at Source Entity

Param	Type	Description	Example
payer	Tax Payer Entity (required)	Tax Payer
payment_details	Payment Details Entity	Payment Details
tax_breakup	Tax Breakup Entity (required)	Tax Breakup
section_code	`string` (required)	Section under which the tax is deducted for the deductee	Possible values
assessment_year	`string` (required)	Year in which income is earned (FY)+1	2022-23, 2023-24
amount	`number` (required)	Total amount to be paid	1000,200
challan	Challan Entity	Challan
failure_reasaon	`string`	failure reason in case of tax payment failure	tax payment failed due to insufficient balance.

Tax Payer Entity

Param	Type	Description	Example
tan	`string` (required)	TAN of deductor	PDES03028F

Tax Breakup Entity

Param	Type	Description	Example
basic_tax	`number` (required)	Tax amount	460
surcharge	`number` (required)	Surcharge amount	20
education_cess	`number` (required)	Education Cess amount	0
interest	`number` (required)	interest amount	0
others	`number` (required)	Any other amount	500
penalty	`number` (required)	penalty amount	100

Challan Entity

Param	Type	Description	Example
cin	`string`	cin number of the payment	22110100029401ICIC

Supported section codes for TDS/TCS payments

Section Code for Payment	Description	Section
193	Interest on Securities	193
194	Dividend	194
195	Other sums payable to a nonresident	195
4BA	Certain income from units of a business trust	194LBA(a),194LBA(b),194LBA(c)
4DA	Payment in respect of life insurance policy	194DA
4EE	Payments in respect of Deposits under National Saving Schemes	194EE
4LA	Payment of Compensation on Acquisition of Certain Immovable property	194LA
4LB	Income by way of interest from infrastructure debt fund payable to a nonresident	194LB
4LC	Income by way of interest from specified Company payable to a nonresident	194LC
4LD	Interest on Rupee denominated bond of Company or Government Securities	194LD
6CA	Alcoholic liquor for human consumption	206C(1)
6CB	Timber obtained under forest lease	206C(1)
6CC	Timber obtained other than forest lease	206C(1)
6CD	Any other forest produce not being timber or tendu leaves	206C(1)
6CE	Scrap	206C(1)
6CF	Parking Lot	206C(1C)
6CG	Toll Plaza	206C(1C)
6CH	Mining and Quarrying	206C(1C)
6CI	Tendu Leaves	206C(1)
6CJ	Minerals	206C(1)
6CK	Bullion and Jewelry	206C(1D)
6DA	Income of specified fund from securities referred to in clause (a) of subsection (1) of section 115AD (other than interest income referred to in section 194LD)	196D
92A	Payment to Govt. Employees other than Union Govt. employees	192
92B	Payment of Employees other than Govt. Employees	192
94A	Interest other than Interest on Securities	194A
94B	Winning from lotteries and crossword puzzles	194B
94C	Payment of contractors and subcontractors	194C
94D	Insurance commission	194D
94E	Payments to nonresident Sportsmen/Sport Associations	194E
94F	Payments on account of Repurchase of Units by Mutual Funds of UTI	194F
94G	Commission, prize etc. on sale of Lottery tickets	194G
94H	Commission or Brokerage	194H
94I	Rent	194I(a),194I(b)
94J	Fees for Professional or Technical Services	194J(a),194J(b)
94K	Income Payable to a resident assessee in respect of units of a specified Mutual Fund or of the Units of the UTI	194K
94N	Payment of certain amounts in cash	194N
94P	Payment to Specified Senior Citizen	194P
94Q	Deduction of tax at source on payment of certain sum for purchase of goods	194Q
96A	Income in respect of Units of nonresidents	196A
96B	Payments in respect of Units to an Offshore Fund	196B
96C	Income from foreign currency Bonds or Shares of Indian Company payable to a nonresident	196C
96D	Income of Foreign Institutional investors from securities	196D
2AA	Payment of accumulated balance due to an employee	192A
LBB	Income in respect of units of investment fund	194LBB
6CL	TCS on sale of Motor vehicle	206C(1F)
6CM	TCS on sale in cash of any goods (other than bullion/jewelry)	206C(1D)
6CN	TCS on providing of any services (other than Ch-XVII-B)	206C(1H)
LBC	Income in respect of investment in securitization trust	194LBC
4IC	Payment under specified agreement	194IC
6CO	TCS on foreign remittance	206C(1G)
6CP	Remittance under LRS for educational loan taken from financial institution mentioned in section 80E	206C(1G)
6CQ	Remittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution	206C(1G)
6CR	TCS on sale of Goods	206C(1H)
94O	TDS on Ecommerce transactions	194O

Tax Payment Failure Enums

failure_reason	Description
CANCELED	tax payment/transaction explicitly canceled by the user
SOURCE_UNAVAILABLE	tax payment/transaction failed due to downtime on the partner bank's end
INSUFFICIENT_FUNDS	tax payment/transaction failed due to insufficient funds in the virtual account
INVALID_TRANSACTION_AMOUNT	tax payment/transaction failed because expected and actual transaction amount mismatch
PAYMENT_METHOD_FAILED	tax payment failed because the user was not able to make payment from the UPI App