diff --git a/app/Controllers/PayoutController.php b/app/Controllers/PayoutController.php
new file mode 100644
index 00000000..7b798537
--- /dev/null
+++ b/app/Controllers/PayoutController.php
@@ -0,0 +1,113 @@
+<?php
+
+namespace App\Controllers;
+
+use App\Controllers\BaseController;
+use CodeIgniter\HTTP\ResponseInterface;
+use CodeIgniter\API\ResponseTrait;
+use App\Models\InvoiceItemModel;
+use App\Models\InvoiceModel;
+use App\Models\InvoiceUtrModel;
+use App\Models\PolicyTransactionModel;
+
+class PayoutController extends BaseController
+{   
+    use ResponseTrait;
+    protected $myLogger;
+    protected $invoiceItemModel;
+    protected $invoiceModel;
+    protected $invoiceUtrModel;
+    protected $policyTransactionModel;
+    protected $payout_status;
+
+    public function __construct()
+    {
+        set_session_context('PayoutController');
+        $this->myLogger = \Config\Services::mylogger();
+
+        $this->payout_status = [
+            1 => "Draft",
+            2 => "Pending",
+            3 => "Complete",
+        ];
+
+        $this->invoiceItemModel = new InvoiceItemModel();
+        $this->invoiceModel = new InvoiceModel();
+        $this->invoiceUtrModel = new InvoiceUtrModel();
+        $this->policyTransactionModel = new PolicyTransactionModel();
+    }
+
+    public function payoutList()
+    {   
+        // for filtering list
+        if($this->request->is('post')){
+            try{
+                $data = $this->request->getPost();
+                // print_r($data); die;
+
+                $agent_id   = $data['agent_id'] ?? null;
+                $status_id  = $data['status_id'] ?? null;
+                $start_date = $data['start_date'] ?? null;
+                $end_date   = $data['end_date'] ?? null;
+
+                $payout_data = $this->invoiceModel->invoiceList($this->payout_status, $agent_id, $status_id, $start_date, $end_date);
+
+                $payout_data['payout_list_data'] = $payout_data;
+                $payout_data = view('payout_list', $payout_data);
+
+                if(!empty($payout_data)){
+                    return $this->respond(['status' => true, 'code' => 200, 'data' => $payout_data], 200);
+                }else{
+                    return $this->respond(['status' => false, 'code' => 400, 'data' => $payout_data, "message" => "No data found"], 200);
+                }
+            }catch (\Throwable $th) {
+
+                $this->myLogger->logme("error", "PayoutController - payoutList: Exception: " . $th->getMessage() . " --- Line: " . $th->getLine() . " --- Trace: " . $th->getTraceAsString());
+                $errorData = [
+                    'message' => $th->getMessage(),
+                    'file'    => $th->getFile(),
+                    'line'    => $th->getLine(),
+                    'code'    => $th->getCode(),
+                    'trace'   => $th->getTraceAsString(),
+                    'trace_array' => $th->getTrace(), // full array version (optional)
+                    'function' => $th->getTrace()[0]['function'] ?? null,
+                    'class' => $th->getTrace()[0]['class'] ?? null,
+                ];
+                $payout_data = view('payout_list');
+                return $this->respond(['status' => false, 'code' => 500, 'data' => $payout_data, "message" => "No data found", 'error_data' => $errorData], 500);
+            }
+        }
+
+        // for list
+        $data['payout_status'] = $this->payout_status;
+        $data['agent_list'] = $this->invoiceModel->agentList();
+        $payout_data['payout_list_data'] = $this->invoiceModel->invoiceList($this->payout_status);
+        $data['payout_list'] = view('payout_list', $payout_data);
+
+        // dd($data);
+        return $this->loadLayout('payout_list_handler', $data);
+    }
+
+    public function fetchUtrDetails()
+    {
+            $invoice_id  =  $this->request->getPost('invoice_id') ?? null;
+
+            $payout_data = $this->invoiceModel->invoiceList();
+
+            $data['utr_data'] = $payout_data;
+            $payout_data = view('partner_utr_details', $data);
+
+            if(!empty($payout_data)){
+                return $this->respond(['status' => true, 'code' => 200, 'data' => $payout_data], 200);
+            }else{
+                return $this->respond(['status' => false, 'code' => 400, 'data' => $payout_data, "message" => "No data found"], 200);
+            }
+    }
+
+    public function saveUtrDetails()
+    {
+        $data  =  $this->request->getPost();
+    }
+
+
+}
diff --git a/app/Models/InvoiceItemModel.php b/app/Models/InvoiceItemModel.php
new file mode 100644
index 00000000..328be1d9
--- /dev/null
+++ b/app/Models/InvoiceItemModel.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class InvoiceItemModel extends Model
+{
+    protected $table            = 'partner_invoice_items';
+    protected $primaryKey       = 'id';
+    protected $useAutoIncrement = true;
+
+    protected $returnType       = 'array';
+    protected $useSoftDeletes   = false;
+
+    protected $allowedFields    = [
+        'invoice_id',
+        'policy_id',
+        'policy_no',
+        'commission_amount',
+        'is_active',
+        'created_at',
+        'created_by',
+        'updated_at',
+        'updated_by'
+    ];
+
+    protected $useTimestamps = false;
+    protected $createdField  = 'created_at';
+    protected $updatedField  = 'updated_at';
+
+    protected $validationRules = [
+        'invoice_id'        => 'required|integer',
+        'policy_id'         => 'required|integer',
+        'policy_no'         => 'required|max_length[100]',
+        'commission_amount' => 'decimal'
+    ];
+
+    protected $validationMessages = [];
+    protected $skipValidation     = false;
+}
diff --git a/app/Models/InvoiceModel.php b/app/Models/InvoiceModel.php
new file mode 100644
index 00000000..2a3b71e0
--- /dev/null
+++ b/app/Models/InvoiceModel.php
@@ -0,0 +1,117 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class InvoiceModel extends Model
+{
+    protected $table            = 'partner_invoice';
+    protected $primaryKey       = 'id';
+    protected $useAutoIncrement = true;
+
+    protected $returnType       = 'array';
+    protected $useSoftDeletes   = false;
+
+    protected $allowedFields    = [
+        'invoice_no',
+        'invoice_amount',
+        'agent_id',
+        'invoice_date',
+        'is_active',
+        'created_at',
+        'created_by',
+        'updated_at',
+        'payout_status',
+    ];
+
+    // Timestamps
+    protected $useTimestamps = false;
+    protected $createdField  = 'created_at';
+    protected $updatedField  = 'updated_at';
+
+    // Validation (optional)
+    protected $validationRules = [
+        'invoice_no'      => 'required|max_length[100]',
+        'invoice_amount'  => 'decimal',
+        'agent_id'        => 'required|integer',
+        'invoice_date'    => 'required|valid_date',
+    ];
+
+    protected $validationMessages = [];
+    protected $skipValidation     = false;
+
+
+    public function invoiceList($status = [], $agent_id = null, $status_id = null, $start_date = null, $end_date = null)
+    {
+        $data = $this->select("
+                partner_invoice.*,
+
+                -- Total UTR Amount
+                (SELECT SUM(piu.amount) 
+                    FROM partner_invoice_utr piu 
+                    WHERE piu.invoice_id = partner_invoice.id 
+                    AND piu.is_active = 1
+                ) AS total_utr_amount,
+
+                -- Balance Amount
+                (partner_invoice.invoice_amount - 
+                    IFNULL(
+                        (SELECT SUM(piu2.amount) 
+                        FROM partner_invoice_utr piu2 
+                        WHERE piu2.invoice_id = partner_invoice.id 
+                        AND piu2.is_active = 1
+                        ), 
+                    0)
+                ) AS balance_amount,
+
+                -- Payout status
+                CASE 
+                    WHEN payout_status = 1 THEN 'Draft'
+                    WHEN payout_status = 2 THEN 'Pending'
+                    WHEN payout_status = 3 THEN 'Complete'
+                END AS status_text,
+
+                partner_agent.name as agent_name
+            ")
+        ->join('partner_agent', 'partner_invoice.agent_id = partner_agent.id')
+        ->where('partner_invoice.is_active', 1);
+
+        if(!empty($agent_id)){
+            $data->where('partner_invoice.agent_id', $agent_id);
+        }
+
+        if(!empty($status_id)){
+            $data->where('partner_invoice.payout_status', $status_id);
+        }
+
+        if (!empty($start_date) && !empty($end_date)) {
+
+            $startDate = date('Y-m-d 00:00:00', strtotime($start_date));
+            $endDate = date('Y-m-d 23:59:59', strtotime($end_date));
+
+            $data->where('partner_invoice.invoice_date >=', $startDate)
+                ->where('partner_invoice.invoice_date <=', $endDate);
+        } 
+
+        if(!empty($agent_id) && !empty($status_id) && !empty($start_date) && !empty($end_date)){
+
+            $fromDate = date('Y-m-d', strtotime('-60 days'));
+            $toDate = date('Y-m-d 23:59:59');
+
+            $data->where('partner_invoice.created_at >=', $fromDate)
+                ->where('partner_invoice.created_at <=', $toDate);
+
+        }
+
+        $return_data = $data->orderBy('partner_invoice.id','desc')->findAll();
+
+        // print_r($this->db->getLastQuery()); die;
+
+        return $return_data;
+    }
+
+    public function agentList(){
+        return $this->db->table('partner_agent')->where('is_active', 1)->get()->getResultArray();
+    }
+}
diff --git a/app/Models/InvoiceUtrModel.php b/app/Models/InvoiceUtrModel.php
new file mode 100644
index 00000000..9f0c44c4
--- /dev/null
+++ b/app/Models/InvoiceUtrModel.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Models;
+
+use CodeIgniter\Model;
+
+class InvoiceUtrModel extends Model
+{
+    protected $table            = 'partner_invoice_utr';
+    protected $primaryKey       = 'id';
+    protected $useAutoIncrement = true;
+
+    protected $returnType       = 'array';
+    protected $useSoftDeletes   = false;
+
+    protected $allowedFields    = [
+        'invoice_id',
+        'utr_no',
+        'amount',
+        'is_active',
+        'created_at',
+        'created_by',
+        'updated_at',
+        'updated_by'
+    ];
+
+    protected $useTimestamps = false;
+    protected $createdField  = 'created_at';
+    protected $updatedField  = 'updated_at';
+
+    protected $validationRules = [
+        'invoice_id' => 'required|integer',
+        'utr_no'     => 'required|max_length[100]',
+        'amount'     => 'decimal'
+    ];
+
+    protected $validationMessages = [];
+    protected $skipValidation     = false;
+}