AI Modules/Reconciliation/TDS ସମନ୍ୱୟ

Form 26AS · ସମନ୍ୱୟ· मिलान

TDS ସମନ୍ୱୟ

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

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CORAA TDS ସମନ୍ୱୟ with deductee-side drill

TDS ସମନ୍ୱୟ sits inside the Form 3CD Working Paper. Upload Form 26AS PDFs, AIS JSON exports, and TRACES downloads, CORAA merges them, ties them to TDS ଲେଜର୍ in books, and produces a three-bucket ସମନ୍ୱୟ. Section-wise totals populate Form 3CD Clause 34(a) directly. Threshold ଅନୁପାଳନ verified per ଆୟକର ଅଧିନିୟମ section.

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

ଦିନ 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 ସମନ୍ୱୟ rendered with deductor-wise totals
Section-wise totals tied directly to Form 3CD Clause 34(a)
Threshold ଅନୁପାଳନ 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 downloads. CORAA merges them into one canonical record.

Step 02

CORAA reconciles

Books TDS ଲେଜର୍ (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 to see the source ଭାଉଚର୍, the cause, and the disclosure path. Section-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 ସମନ୍ୱୟ effort is needed.

›Matched: tied deductor TAN + amount + period
›Books-only: typically missing TAN or deductor filing lag
›26AS-only: typically missing ଭାଉଚର୍ 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 ଭାଉଚର୍

Threshold ଅନୁପାଳନ 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 ଅନୁପାଳନ per ଭେଣ୍ଡର୍ per section.

›ଭେଣ୍ଡର୍-wise threshold tracking
›Aggregate-payment ଅନୁପାଳନ
›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-ଏଙ୍ଗେଜମେଣ୍ଟ୍. CORAA accepts every format and version, merges them, and supersedes older files automatically.

›Quarterly 26AS PDFs
›Annual AIS JSON
›Mid-ଏଙ୍ଗେଜମେଣ୍ଟ୍ partial uploads
›ଅଡିଟ୍ 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 ଅଡିଟର୍ 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).

ହଁ। The section-wise totals computed during TDS ସମନ୍ୱୟ populate Form 3CD Clause 34(a) automatically. Any books-vs-26AS variances above tolerance disclose at Clause 34(b). ନା re-keying.

CORAA tracks both single-payment threshold and annual aggregate per ଭେଣ୍ଡର୍. When a ଭେଣ୍ଡର୍ 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 ଅଡିଟର୍ 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 standard rate was applied to a non-filer are flagged.

See it on a real ledger

Run tds ସମନ୍ୱୟ on one of your engagements.

Bring a Trial Balance and a General Ledger. We'll walk through reconciliation end-to-end on your data, not a sandbox.

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