AI Modules/Reconciliation/TDS ಸಮನ್ವಯ

Form 26AS · ಸಮನ್ವಯ· मिलान

TDS ಸಮನ್ವಯ

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

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CORAA TDS ಸಮನ್ವಯ with deductee-side drill

TDS ಸಮನ್ವಯ sits inside the Form 3CD ವರ್ಕಿಂಗ್ ಪೇಪರ್. Upload Form 26AS PDFs, AIS JSON exports, and TRACES ಡೌನ್‌ಲೋಡ್‌ಗಳು, CORAA merges them, ties them to TDS ಲೆಡ್ಜರ್‌ಗಳು in books, and produces a three-bucket ಸಮನ್ವಯ. Section-wise totals populate Form 3CD Clause 34(a) directly. Threshold ಅನುಸರಣೆ verified per ಆದಾಯ ತೆರಿಗೆ ಕಾಯ್ದೆ section.

Books-only checks ಟಿಯರ್ I ನಲ್ಲಿ, section-wise totals, threshold ಅನುಸರಣೆ, rate verification, due-date analysis
Three-bucket recon once Form 26AS is uploaded, matched, books-only, 26AS-only
Vendor-wise drill with cause attribution on every variance
Section-wise totals ಶುಲ್ಕd Form 3CD Clause 34(a) automatically
Multi-file ingestion, AIS JSON + TRACES PDF + per-quarter ಡೌನ್‌ಲೋಡ್‌ಗಳು all 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 article ಡೌನ್‌ಲೋಡ್‌ಗಳು Form 26AS quarter by quarter from TRACES
-Each quarter manually entered into a TDS ಸಮನ್ವಯ Excel
-Section-wise totals computed by hand for Form 3CD Clause 34
-Vendor variances investigated one at a time, deduction reason often missing
-Threshold ಅನುಸರಣೆ checked manually per IT Act section

Days of work. Section-wise totals frequently transcribed wrong. Variances rarely documented.

CORAA

On the Ledger

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

Fifteen minutes. Section-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 year, quarterly 26AS PDFs from TRACES, AIS JSON exports, and per-quarter ಡೌನ್‌ಲೋಡ್‌ಗಳು. CORAA merges them into one canonical record.

Step 02

CORAA reconciles

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

Step 03

Review and disclose

Open any variance ನೋಡಲು source ವೌಚರ್, the cause, and the disclosure path. Section-wise totals ಶುಲ್ಕd 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 ಸಮನ್ವಯ effort is needed.

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

Section-wise totals for Form 3CD

Clause 34(a) of Form 3CD requires section-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 ವೌಚರ್‌ಗಳು

Threshold ಅನುಸರಣೆ per section

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

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

Multi-file ingestion

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

›Quarterly 26AS PDFs
›Annual AIS JSON
›Mid-ಎಂಗೇಜ್‌ಮೆಂಟ್ partial uploads
›ಆಡಿಟ್ 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 engine cannot tie to 26AS without a TAN. The ಆಡಿಟರ್ either corrects the ಪಾರ್ಟಿ ಮಾಸ್ಟರ್ in the source ERP or accepts the row as an unmatched item and discloses in Form 3CD Clause 34(b).

ಹೌದು. The section-wise totals computed during TDS ಸಮನ್ವಯ populate Form 3CD Clause 34(a) ಸ್ವಯಂಚಾಲಿತವಾಗಿ. Any books-vs-26AS variances above tolerance disclose at Clause 34(b). ಇಲ್ಲ re-keying.

CORAA tracks both single-payment threshold and annual aggregate per vendor. When a vendor 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 ಆಡಿಟರ್ flags them via the ಪಾರ್ಟಿ ಮಾಸ್ಟರ್), CORAA verifies the higher rate has been applied, twice the prescribed rate or 5 percent, whichever is higher. Cases where standard rate was applied to a non-filer are flagged.

See it on a real ledger

Run tds ಸಮನ್ವಯ on one of your engagements.

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