AI Modules/Reconciliation/TCS ताळमेळ

Form 27EQ · ताळमेळ· मिलान

TCS ताळमेळ

Books versus Form 27EQ आणि 26AS Part B. Buyer-wise. Section 206C अनुपालन.

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TCS ताळमेळ sits alongside TDS ताळमेळ मध्ये the Form 3CD Working Paper. Section 206C(1F) साठी motor vehicles above ₹10 लाख, 206C(1H) साठी buyer-wise sale च्या goods above ₹50 लाख annually, 206C(1G) साठी foreign remittances, each सोबत its own थ्रेशोल्ड logic. CORAA verifies collection against books, मग reconciles against Form 27EQ returns आणि 26AS Part B.

Books-only checks वर Tier I, section-wise totals, थ्रेशोल्ड per buyer साठी 206C(1H)
Section 206C(1F) motor vehicle: ₹10 लाख per व्यवहार trigger
Section 206C(1H): ₹50 लाख वार्षिक buyer-wise थ्रेशोल्ड
Section 206C(1G): foreign tour packages, LRS remittances
Three-bucket recon once Form 27EQ uploaded
Form 3CD Clause 34एक auto-populated

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 आर्टिकल computes 206C(1H) buyer-wise थ्रेशोल्ड्स annually मध्ये Excel
-Motor vehicle sales पुनरावलोकन केले one बीजक वर एक time साठी 206C(1F) applicability
-Form 27EQ डाउनलोड tied manually ला books TCS नोंदणी करा
-Buyer-wise variance investigation, थ्रेशोल्ड misses often surface only वर ऑडिट close

थ्रेशोल्ड अनुपालन frequently missed. 206C(1H) ₹50L वार्षिक cap आवश्यक आहे cumulative tracking per buyer.

CORAA

On the Ledger

Buyer-wise cumulative tracking, automatic flag वर ₹50 लाख वार्षिक
Motor vehicle बीजक auto-tagged साठी 206C(1F) वर ₹10 लाख trigger
Books TCS नोंदणी करा reconciled against Form 27EQ मध्ये three buckets
Section-wise totals tied ला Form 3CD Clause 34एक automatically
थ्रेशोल्ड अनुपालन पडताळलेले per buyer per section
Sec 206CCA non-filer higher-rate पडताळणी

थ्रेशोल्ड misses flagged before सही-शिक्का. Clause 34एक auto-populated.

How it works

Three steps. Every trace logged.

Step 01

ओळखा TCS-applicable व्यवहार

CORAA scans every sale व्हाउचर साठी section applicability, 206C(1F) motor vehicles, 206C(1H) goods over थ्रेशोल्ड, 206C(1G) foreign remittances. Books TCS लेजर्स (collected आणि payable) tied automatically.

Step 02

अपलोड Form 27EQ

Form 27EQ returns (त्रैमासिक) आणि 26AS Part B uploads, multi-file ingestion. CORAA merges आणि reconciles against books TCS नोंदणी करा.

Step 03

पडताळणी करा थ्रेशोल्ड्स आणि disclose

Section-wise totals populate Form 3CD Clause 34एक. Buyer-wise थ्रेशोल्ड breaches surface, यासह cases कुठे TCS पाहिजे आहे झाले collected परंतु होता नाही. Each variance सोबत cause attribution.

Inside the module

What you actually get.

Buyer-wise थ्रेशोल्ड tracking साठी 206C(1H)

Sec 206C(1H) आवश्यक आहे TCS वर 0.1% वर sale च्या goods exceeding ₹50 लाख per buyer annually (जेव्हा turnover above ₹10 कोटी). CORAA tracks cumulative sales per buyer आणि flags जेव्हा the थ्रेशोल्ड आहे crossed mid-वर्ष.

›Buyer-wise cumulative चालवत total
›वार्षिक थ्रेशोल्ड trigger वर ₹50 लाख
›Auditee turnover prerequisite पडताळलेले (₹10 कोटी)
›Backdated TCS collection candidates flagged

Section 206C(1F) motor vehicle trigger

Every sale च्या motor vehicle exceeding ₹10 लाख triggers Sec 206C(1F) TCS वर 1%. CORAA scans every motor vehicle बीजक साठी the थ्रेशोल्ड आणि verifies TCS collection.

›Per-बीजक ₹10 लाख trigger
›Auto-tagged पासून व्हाउचर narration / item description
›Cases च्या non-collection flagged साठी Clause 34एक disclosure

Form 27EQ ताळमेळ

Three-bucket match दरम्यान books TCS collected आणि Form 27EQ filed. Variances flagged सोबत cause, collected परंतु नाही filed, filed परंतु नाही collected, period mismatch.

›Matched: tied buyer + amount + period
›Books-only: collected परंतु नाही filed yet (timing)
›27EQ-only: typically buyer-side अहवाल issues

Form 3CD Clause 34एक integration

Clause 34एक च्या Form 3CD asks साठी TCS details द्वारे section. CORAA's reconciled TCS totals populate the Clause directly; books-vs-27EQ variances disclose वर the appropriate sub-clause.

›Auto-populated Clause 34एक table
›Section-wise breakdown
›Variance disclosure path

Frequently asked

Answers, up front.

CORAA maintains एक buyer-wise cumulative चालवत total throughout the आर्थिक वर्ष. जेव्हा एक buyer's cumulative purchases cross ₹50 लाख, the next बीजक triggers TCS वर 0.1% वर the excess. Cases कुठे TCS होता नाही collected वर the थ्रेशोल्ड-crossing बीजक आहेत flagged. The auditee's turnover prerequisite (₹10 कोटी preceding वर्ष) आहे तसेच पडताळलेले.

Sec 206CCA mandates higher TCS rate (twice the prescribed rate किंवा 5 percent, whichever आहे higher) साठी buyers कोण haven't filed IT returns. जेव्हा एक buyer आहे flagged as एक non-filer मध्ये the Party Master (किंवा via the IT department's अनुपालन check API), CORAA verifies the higher rate आहे झाले applied. Cases च्या मानक-rate application ला non-filers आहेत flagged.

होय. Sec 206C(1G) applies ला overseas remittances under LRS exceeding ₹7 लाख per आर्थिक वर्ष आणि ला foreign tour package operators. CORAA flags candidate व्यवहार पासून व्हाउचर narration (forex purchase, tour booking) आणि verifies TCS collection कुठे applicable.

27EQ returns आहेत filed त्रैमासिक (April-June, July-September, October-December, January-March). CORAA matches each त्रैमासिक 27EQ against the corresponding books TCS collected मध्ये ते quarter. Period-mismatch variances (collection booked मध्ये one quarter, filed मध्ये another) surface as एक distinct cause attribution.

See it on a real ledger

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