IndiaAuditLens
Match challans and track lower-deduction certificates
IndiaAuditLens proposes which deposited challan pays each deduction of a TAN and year, and lists what does not tie: deductions without a challan, challans nobody uses, and challans short or over. You confirm, change…
By IndiaAuditLens product team · Updated 2026-10-17
Before you begin
Import or enter the year's deductions in each return (Forms 138, 140, 143 and 144, or 24Q, 26Q, 27EQ and 27Q up to FY 2025-26). Enter the challans, or import the government challan file under Challans & deposits, and apply it. Record lower-deduction certificates in Practice work, or on each return row with reason A and the certificate number.
Match deductions to challans
Open the client, choose Returns → TDS/TCS → Challans & deposits, and select the TAN and year. Deductions and challans shows the proposals first, those to check at the top: Strong: the row records this challan's BSR code, date and serial, or the month's deductions under one section add up to the challan's balance and it was paid on time. Likely: it fits and was paid by the due date. Check: paid under another section, or after the due date. The interest column shows the late-deposit interest it would mean. Tick the proposals that are right and press Confirm, or Confirm all strong. To use…
Each return's Challans step shows a line with that return's proposals and deductions without a challan, and a link here.
What is never proposed
A challan paid before the deduction, a NIL challan, a challan under minor head 400 or 100, or a TCS challan for TDS (and the other way round). A part of a deduction: a row is always linked for its whole tax, as every return requires. A row larger than any challan's balance stays without a challan. Rows the return allocates itself, such as tax paid before release. A return that is prepared, in review or filed: start a correction instead.
Track lower-deduction certificates
Open Returns → TDS/TCS → Compliance → Proactive checks. Lower-rate certificates lists each certificate with its limit, the payments that claim it on every return and practice event in date order, what is left, and its state: Within the limit, Near the limit (at the share set in Platform admin), Over the limit, Limit not recorded or Expired. The certificate register in Practice work sets the limit; a row that states another limit is named. In a return, a payment that takes a certificate over its limit across all returns is a blocker; reaching the warning share is a warning. Each certificate…
Expected result
Every deduction is linked to the challan that paid it, by a person's decision, and what does not tie is listed with its amount. Each certificate's use is visible across the year's returns, and no return can be prepared with a payment beyond a certificate's limit.