TDS Visual Explainer
TDS is tax taken out of certain payments and paid to Government.
Here's how the agent checks the records.
Step 1 of 8
Gather the records
The agent confirms the business, TAN and year. It sorts the books, tax workings, payment receipts and filed returns.
It records which records are available and what is missing.
The agent uses a recorded evidence cutoff date.
Step 2 of 8
Put facts into working sheets
The agent reads the records and lists the dates, amounts and references. Every entry points back to its source.
It agrees the number of entries and the totals with the original records.
Missing information stays missing. It does not become zero.
Step 3 of 8
Check when things happened
The agent compares the deduction date, Government payment date and return filing date with the supported rules.
It works out supported delays and provisional interest.
An unclear date or missing proof stays a pending check.
Step 4 of 8
Match the amounts across records
The agent matches the books to TDS workings, challans and quarterly returns using supported references.
It checks adjustments and shows any differences or unpaid amounts.
Similar names or amounts alone do not prove a match.
Step 5 of 8
Check each payment
The agent checks whether TDS applies and which rule, amount and rate to use. It compares the expected deduction with the recorded deduction.
It also checks PAN, supported certificates, salary workings and entries left out.
A missing fact or rule becomes a specific question.
Step 6 of 8
Check TDS dues for CARO
The agent runs this stage only when it is enabled and CARO applies. It checks TDS deposit delays, unpaid year-end dues and formal disputes.
It keeps payments after year end separate and records matters for further review.
This covers TDS principal only. It does not produce a full CARO report or audit opinion.
Step 7 of 8
Ask, then get a separate review
The agent asks for the exact missing fact or record. It uses supported answers to update the working sheets.
Another agent rechecks the evidence and proposed findings. The first agent checks the comments and corrects supported errors.
Questions and reviews happen throughout the work. Unanswered matters stay pending.
Step 8 of 8
Hand over what was checked
The agent hands over the working sheets, evidence links and findings supported by review.
It lists what was checked and what still needs an answer or further work.
A check that could not run stays visible.