TDS Compliance Auditor (India)

What it does

• Classifies every expense ledger to its TDS nature (194C, 194J, 194I, 194H, 194A, 194Q, 192) and tests the thresholds per PAN.
• Finds non-deduction, short deduction, wrong section and late deposit, with 201(1A)-style interest and late fees.
• Quantifies the Section 40(a)(ia) 30% disallowance exposure per ledger.
• Ties out challans and 26Q/24Q returns when you supply them.
• Handles the law switch: 1961 Act for payments up to 31 Mar 2026, Income-tax Act 2025 after that, mapped by nature of payment.
• Gives a verdict: CLEAN / FIX-BEFORE-RETURN / EXPOSURE.

How it works

1. Attach the expense/payment ledgers and the TDS payable or challan list.
2. Ask: "Check TDS for Q2."
3. Get an Excel workbook with exceptions, vendor aggregates, ledger mapping and an action list.

Works with

Any agent that reads SKILL.md. Needs read files and Python for the Excel output.

Known limitations

A compliance review aid, not a tax opinion. Rates change with each Finance Act, so verify them for the period. Reads only the files you attach.