A first-pass control for books, challans, quarterly return and Form 26AS/AIS. Use it to size the review queue before the team opens the detailed row-level working paper.
A tie-out does not prove the deduction rate, deposit date, payee PAN or correct section. After this first pass, move each difference into an exception bucket, assign an owner and retain the challan, return and statement reference beside the row.
Enter the four control totals from the ledger, challans, quarterly return and deductee-side statement. The tool shows the directional gaps so the team knows where to start.
Add late-deposit and PAN issue counts. These are not computed from the totals because they require row-level dates and identity evidence.
Export the control sheet, then complete the row-level working paper with section, rate, threshold, quarter, challan and correction status.
