One working paper covering the highest-frequency TDS sections on payments — contractor, commission, rent, professional fees, and purchase of goods — with the amount tested and TDS deducted logged per instance and totalled.
Assessee: ___ · PAN: ___ · Previous year ended: ___ · Assessment Year: ___
Purpose: to log every payment instance tested against the highest-frequency TDS sections — 194C (payments to contractors/sub-contractors), 194H (commission or brokerage), 194I (rent), 194J (fees for professional or technical services), and 194Q (purchase of goods) — with the payment amount and TDS actually deducted recorded per instance and totalled. Each section has its own threshold and rate structure; verify the current threshold and rate for the relevant section before concluding on any single instance rather than relying on the total alone.
This working paper records what was tested — it does not itself determine whether a payment crosses the applicable threshold, since 194C/194H/194I/194J each aggregate differently (some per-payment, some per-payee-per-year) and 194Q additionally requires testing against the buyer's prior-year turnover and the seller's aggregate sales test. Conclude threshold-crossing separately for each instance.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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