Tax Payment APIs

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 MethodResourceDescription
POST/tax-payment/accounts/{account_number}/direct-taxThis API takes in tax payment-related details and returns tax payment challan, while paying your taxes to CBDT.

API EndpointAPI Endpoint

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 MethodResourceDescription
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

API EndpointAPI Endpoint

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 MethodResourceDescription
GET/tax-payment/accounts/{account_number}/direct-tax/{tax_payment_id}/challanThis API takes tax payment ID and returns Challan Entity which contains a signed URL to download challan pdf and other info.

API EndpointAPI Endpoint

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 MethodResourceDescription
GET/tax-payment/accounts/{account_number}/direct-taxThis API can be used to fetch all the tax payment transaction done a virtual payments account in a given time frame

API EndpointAPI Endpoint

Response


Tax Deduction at Source Entity

ParamTypeDescriptionExample
payerTax Payer Entity (required)Tax Payer
payment_detailsPayment Details EntityPayment Details
tax_breakupTax Breakup Entity (required)Tax Breakup
section_codestring (required)Section under which the tax is deducted for the deducteePossible values
assessment_yearstring (required)Year in which income is earned (FY)+12022-23, 2023-24
amountnumber (required)Total amount to be paid1000,200
challanChallan EntityChallan
failure_reasaonstringfailure reason in case of tax payment failuretax payment failed due to insufficient balance.

Tax Payer Entity

ParamTypeDescriptionExample
tanstring (required)TAN of deductorPDES03028F

Tax Breakup Entity

ParamTypeDescriptionExample
basic_taxnumber (required)Tax amount460
surchargenumber (required)Surcharge amount20
education_cessnumber (required)Education Cess amount0
interestnumber (required)interest amount0
othersnumber (required)Any other amount500
penaltynumber (required)penalty amount100

Challan Entity

ParamTypeDescriptionExample
cinstringcin number of the payment22110100029401ICIC

Supported section codes for TDS/TCS payments

Section Code for PaymentDescriptionSection
193Interest on Securities193
194Dividend194
195Other sums payable to a nonresident195
4BACertain income from units of a business trust194LBA(a),194LBA(b),194LBA(c)
4DAPayment in respect of life insurance policy194DA
4EEPayments in respect of Deposits under National Saving Schemes194EE
4LAPayment of Compensation on Acquisition of Certain Immovable property194LA
4LBIncome by way of interest from infrastructure debt fund payable to a nonresident194LB
4LCIncome by way of interest from specified Company payable to a nonresident194LC
4LDInterest on Rupee denominated bond of Company or Government Securities194LD
6CAAlcoholic liquor for human consumption206C(1)
6CBTimber obtained under forest lease206C(1)
6CCTimber obtained other than forest lease206C(1)
6CDAny other forest produce not being timber or tendu leaves206C(1)
6CEScrap206C(1)
6CFParking Lot206C(1C)
6CGToll Plaza206C(1C)
6CHMining and Quarrying206C(1C)
6CITendu Leaves206C(1)
6CJMinerals206C(1)
6CKBullion and Jewelry206C(1D)
6DAIncome 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
92APayment to Govt. Employees other than Union Govt. employees192
92BPayment of Employees other than Govt. Employees192
94AInterest other than Interest on Securities194A
94BWinning from lotteries and crossword puzzles194B
94CPayment of contractors and subcontractors194C
94DInsurance commission194D
94EPayments to nonresident Sportsmen/Sport Associations194E
94FPayments on account of Repurchase of Units by Mutual Funds of UTI194F
94GCommission, prize etc. on sale of Lottery tickets194G
94HCommission or Brokerage194H
94IRent194I(a),194I(b)
94JFees for Professional or Technical Services194J(a),194J(b)
94KIncome Payable to a resident assessee in respect of units of a specified Mutual Fund or of the Units of the UTI194K
94NPayment of certain amounts in cash194N
94PPayment to Specified Senior Citizen194P
94QDeduction of tax at source on payment of certain sum for purchase of goods194Q
96AIncome in respect of Units of nonresidents196A
96BPayments in respect of Units to an Offshore Fund196B
96CIncome from foreign currency Bonds or Shares of Indian Company payable to a nonresident196C
96DIncome of Foreign Institutional investors from securities196D
2AAPayment of accumulated balance due to an employee192A
LBBIncome in respect of units of investment fund194LBB
6CLTCS on sale of Motor vehicle206C(1F)
6CMTCS on sale in cash of any goods (other than bullion/jewelry)206C(1D)
6CNTCS on providing of any services (other than Ch-XVII-B)206C(1H)
LBCIncome in respect of investment in securitization trust194LBC
4ICPayment under specified agreement194IC
6COTCS on foreign remittance206C(1G)
6CPRemittance under LRS for educational loan taken from financial institution mentioned in section 80E206C(1G)
6CQRemittance under LRS for purpose other than for purchase of overseas tour package or for educational loan taken from financial institution206C(1G)
6CRTCS on sale of Goods206C(1H)
94OTDS on Ecommerce transactions194O

Tax Payment Failure Enums

failure_reasonDescription
CANCELEDtax payment/transaction explicitly canceled by the user
SOURCE_UNAVAILABLEtax payment/transaction failed due to downtime on the partner bank's end
INSUFFICIENT_FUNDStax payment/transaction failed due to insufficient funds in the virtual account
INVALID_TRANSACTION_AMOUNTtax payment/transaction failed because expected and actual transaction amount mismatch
PAYMENT_METHOD_FAILEDtax payment failed because the user was not able to make payment from the UPI App