tbl_form_24q

-1 rows


Description

Module: Payroll Compliance - Form 24Q
Purpose: Stores the consolidated details of the monthly/quarterly tax challans (deposits) made to the government treasury, representing the Tax Deducted at Source (TDS) from employee salaries, necessary for generating the Form 24Q quarterly compliance report.
Data: Captures the period (Financial Year, Quarter, Month), challan identifiers (BSR Code, Serial Number), and the full financial breakdown of the deposited amount (TDS, Surcharge, Cess, Interest, Fees).
Process Usage:
- Generated post-payroll to record tax remittance details.
- Used to populate Annexure 2 (Challan Details) of the Form 24Q return filing.
Key Points:
- Represents a single tax deposit transaction (Challan).
- Essential for statutory compliance and matching TDS deductions with deposits.
Business Impact: Ensures accurate and compliant reporting of TDS on salaries to the Income Tax Department.

Columns

Column Type Size Nulls Auto Default Children Parents Comments
id serial 10 √ nextval('tbl_form_24q_id_seq'::regclass)

Primary key
Format: Long (auto-increment)
Used as: Unique identifier for this tax challan deposit record.
company_id int4 10 null

FK: public.tbl_company.id
Meaning: The company entity under which the tax was deducted and deposited.
financial_year varchar 30 null

The financial year (e.g., 2024-2025) to which the deducted tax amount applies.
quarters varchar 30 null

The quarter of the financial year (Q1, Q2, Q3, or Q4) to which the deposit belongs.
bsr_code varchar 10 √ null

The Bank Serial Number (BSR) Code of the bank branch where the tax was deposited.
tax_deposite_date date 13 null

The date on which the tax amount was deposited to the government treasury (Challan date).
serial_number varchar 30 null

The Challan Serial Number (CIN) or Challan Identification Number.
tds_amount numeric 18,2 null

The principal amount of Tax Deducted at Source (TDS) deposited.
sur_charges numeric 18,2 √ null

The amount of Surcharge deposited (if applicable, based on high employee income).
education_chess numeric 18,2 null
interest_amount numeric 18,2 √ null

The amount of Interest paid for late deposit of the TDS (if applicable).
late_fees numeric 18,2 √ null

The amount of late filing fee/penalty paid (if applicable).
createdby varchar 500 √ null
createddate timestamp 29,6 √ null
modifiedby varchar 500 √ null
modifieddate timestamp 29,6 √ null
filename text 2147483647 √ null

The file name of the TDS return (e.g., FVU file) or the challan receipt uploaded.
month int4 10 √ null

The payroll month (1-12) to which the deducted tax amount applies.
isdelete bool 1 √ null

Soft-delete flag: Indicates if this challan record has been logically deleted.

Indexes

Constraint Name Type Sort Column(s)
tbl_form_24q_pkey Primary key Asc id

Relationships

Close relationships within degrees of separation