AI Modules/Reconciliation/TDS मिलान

Form 26AS · मिलान· मिलान

TDS मिलान

Books versus Form 26AS and AIS. खंड-wise totals. Every variance with cause.

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CORAA TDS मिलान with deductee-side drill

TDS मिलान sits inside the Form 3CD Working Paper. Upload Form 26AS PDFs, AIS JSON exports, and TRACES डाउनलोड, CORAA merges them, ties them to TDS लेजर in books, and produces a three-bucket मिलान. खंड-wise totals populate Form 3CD Clause 34(a) directly. Threshold अनुपालन verified per Income Tax Act खंड.

Books-only checks at Tier I, खंड-wise totals, threshold अनुपालन, rate verification, due-date analysis
Three-bucket recon once Form 26AS is uploaded, matched, books-only, 26AS-only
वेंडर-wise drill with cause attribution on every variance
खंड-wise totals feed Form 3CD Clause 34(a) automatically
Multi-file ingestion, AIS JSON + TRACES PDF + per-quarter डाउनलोड सभी merge
Form 27Q export for TDS returns generation

Two paths, one ledger

The old way, and ours.

Two paths to the same audit conclusion. One leaves traces; the other doesn't.

Traditional

The old way

-Senior लेख डाउनलोड Form 26AS quarter by quarter from TRACES
-Each quarter manually entered into a TDS मिलान Excel
-खंड-wise totals computed by hand for Form 3CD Clause 34
-वेंडर variances investigated one at a समय, deduction reason often missing
-Threshold अनुपालन checked manually per IT Act खंड

दिन of work. खंड-wise totals frequently transcribed wrong. Variances rarely documented.

CORAA

On the Ledger

Upload सभी four quarters of 26AS in one go, PDFs or JSON
Books TDS register pulled automatically from the ERP
Three-bucket मिलान rendered with deductor-wise totals
खंड-wise totals tied directly to Form 3CD Clause 34(a)
Threshold अनुपालन verified per खंड (192 / 194A / 194C / 194I / 194JB / 194Q / 194R)
Every variance annotated: TAN missing in books, deductor filing lag, period mismatch

Fifteen मिनट. खंड-wise totals match Clause 34 exactly. Every variance documented.

How it works

Three steps. Every trace logged.

Step 01

Upload Form 26AS

Multi-file upload supports the full वर्ष, quarterly 26AS PDFs from TRACES, AIS JSON exports, and per-quarter डाउनलोड. CORAA merges them into one canonical record.

Step 02

CORAA reconciles

Books TDS लेजर (already loaded via ERP ingest) tied to 26AS deductor entries. Three buckets: matched, books-only, 26AS-only. खंड-wise totals computed.

Step 03

समीक्षा and disclose

खोलें any variance to see the source वाउचर, the cause, and the disclosure path. खंड-wise totals feed Form 3CD Clause 34(a) directly; variances above tolerance disclose at Clause 34(b).

Inside the module

What you actually get.

Three-bucket match

Every TDS entry lands in matched, books-only, or 26AS-only. The bucket totals reveal where the मिलान effort is needed.

›Matched: tied deductor TAN + amount + period
›Books-only: typically missing TAN or deductor filing lag
›26AS-only: typically missing वाउचर entry in books

खंड-wise totals for Form 3CD

Clause 34(a) of Form 3CD requires खंड-wise TDS totals, Sec 192 salary, 194A interest, 194C contractor, 194I rent, 194JB professional, 194Q goods, 194R perquisites. CORAA computes these from books and ties them to 26AS.

›Auto-populated Form 3CD Clause 34(a) table
›Variances disclosed at Clause 34(b)
›Drill from total to individual वाउचर

Threshold अनुपालन per खंड

Each IT Act खंड has its own threshold, Sec 194A ₹40,000 for banks, 194C ₹30,000 single / ₹1L aggregate, 194I ₹2.4L for rent. CORAA verifies threshold अनुपालन per वेंडर per खंड.

›वेंडर-wise threshold tracking
›Aggregate-payment अनुपालन
›Lower-deduction certificate (Sec 197) flagging
›Sec 206AB / 206CCA non-filer higher rate

Multi-file ingestion

TRACES exports come quarterly. AIS comes annually. क्लाइंट often share fragments mid-एंगेजमेंट. CORAA accepts every format and version, merges them, and supersedes older files automatically.

›Quarterly 26AS PDFs
›Annual AIS JSON
›Mid-एंगेजमेंट partial uploads
›ऑडिट log captures every upload

Frequently asked

Answers, up front.

The row appears in the books-only bucket with the cause flagged as 'TAN missing'. The recon इंजन cannot tie to 26AS without a TAN. The ऑडिटर either corrects the Party Master in the source ERP or accepts the row as an unmatched item and discloses in Form 3CD Clause 34(b).

हाँ. The खंड-wise totals computed during TDS मिलान populate Form 3CD Clause 34(a) automatically. Any books-vs-26AS variances above tolerance disclose at Clause 34(b). नहीं re-keying.

CORAA tracks both single-payment threshold and annual aggregate per वेंडर. When a वेंडर crosses the annual aggregate of ₹1,00,000 in payments without TDS deducted on prior payments, the cumulative shortfall is flagged. Sec 194A, 194I, 194J, 194Q, and 194R each have their own threshold logic encoded.

When a deductee appears in the IT department's non-filer list (or when the ऑडिटर flags them via the Party Master), CORAA verifies the higher rate has been applied, twice the prescribed rate or 5 percent, whichever is higher. Cases where मानक rate was applied to a non-filer are flagged.

See it on a real ledger

Run tds मिलान on one of your engagements.

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