TCS मिलान sits alongside TDS मिलान in the Form 3CD Working Paper. खंड 206C(1F) for motor vehicles above ₹10 lakh, 206C(1H) for buyer-wise sale of goods above ₹50 lakh annually, 206C(1G) for foreign remittances, each with its own threshold logic. CORAA verifies collection against books, then reconciles against Form 27EQ returns and 26AS Part B.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
CORAA scans every sale वाउचर for खंड applicability, 206C(1F) motor vehicles, 206C(1H) goods over threshold, 206C(1G) foreign remittances. Books TCS लेजर (collected and payable) tied automatically.
Form 27EQ रिटर्न (तिमाही) और 26AS Part B अपलोड, बहु-फ़ाइल अंतर्ग्रहण। CORAA मिलाता है और बहियों के TCS रजिस्टर के विरुद्ध मिलान करता है।
खंड-wise totals populate Form 3CD Clause 34A. Buyer-wise threshold breaches surface, including cases where TCS should have been collected but was not. Each variance with cause attribution.
Sec 206C(1H) requires TCS at 0.1% on sale of goods exceeding ₹50 lakh per buyer annually (when turnover above ₹10 crore). CORAA tracks cumulative sales per buyer and flags when the threshold is crossed mid-वर्ष.
Every sale of motor vehicle exceeding ₹10 lakh triggers Sec 206C(1F) TCS at 1%. CORAA scans every motor vehicle invoice for the threshold and verifies TCS collection.
बहियों के TCS संग्रह और Form 27EQ दाखिल के बीच तीन-बकेट मिलान। विचरण कारण सहित फ्लैग, संग्रहित लेकिन दाखिल नहीं, दाखिल लेकिन संग्रहित नहीं, अवधि बेमेल।
Clause 34A of Form 3CD asks for TCS विवरण by खंड. CORAA's reconciled TCS totals populate the Clause directly; books-vs-27EQ variances disclose at the appropriate sub-clause.
