AI Modules/Reconciliation/TDS ஒத்திசைவு

Form 26AS · ஒத்திசைவு· मिलान

TDS ஒத்திசைவு

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

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CORAA TDS ஒத்திசைவு with deductee-side drill

TDS ஒத்திசைவு sits inside the Form 3CD Working Paper. Upload Form 26AS PDFs, AIS JSON exports, and TRACES downloads, CORAA merges them, ties them to TDS ledgers in books, and produces a three-bucket ஒத்திசைவு. Section-wise totals populate Form 3CD Clause 34(a) directly. Threshold compliance சரிபார்க்கப்பட்டது per Income Tax Act section.

Books-only checks at Tier I, section-wise totals, threshold compliance, rate சரிபார்ப்பு, due-date analysis
Three-bucket recon once Form 26AS is uploaded, matched, books-only, 26AS-only
விற்பனையாளர்-wise drill with cause attribution on every variance
Section-wise totals feed Form 3CD Clause 34(a) தானாகவே
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 ஒத்திசைவு Excel
-Section-wise totals computed by hand for Form 3CD Clause 34
-விற்பனையாளர் variances investigated one at a time, deduction reason often missing
-Threshold compliance 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 தானாகவே from the ERP
Three-bucket ஒத்திசைவு rendered with deductor-wise totals
Section-wise totals tied directly to Form 3CD Clause 34(a)
Threshold compliance சரிபார்க்கப்பட்டது 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 ledgers (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 voucher, 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 ஒத்திசைவு effort is needed.

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

Threshold compliance 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 compliance per விற்பனையாளர் per section.

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

Multi-file ingestion

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

›Quarterly 26AS PDFs
›Annual AIS JSON
›Mid-எங்கேஜ்மென்ட் partial uploads
›Audit 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 கணக்காய்வாளர் 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).

Yes. The section-wise totals computed during TDS ஒத்திசைவு populate Form 3CD Clause 34(a) தானாகவே. Any books-vs-26AS variances above tolerance disclose at Clause 34(b). No re-keying.

CORAA tracks both single-payment threshold and annual aggregate per விற்பனையாளர். When a விற்பனையாளர் 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 கணக்காய்வாளர் 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 ஒத்திசைவு 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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