India Audit Lens
Reconcile TCS credits collected from a client
This workspace covers the collectee side: TCS that sellers collected from the client and that may be claimed in the ITR only when supported by Form 26AS and the underlying transaction. It is separate from preparing…
By India Audit Lens product team · Updated 2026-07-17
Import the client's books-side TCS
Open the client and choose Returns → TDS/TCS → Credit recon. Select the financial year. Click Books template if you need the CSV structure. Click Import TCS charged to us (CSV) and select the completed file; or click Pull from ERPNext when the client connection is configured. Review the imported row count and the list of collectors, sections, taxable amounts, TCS, invoice dates, and references.
Import Form 26AS and reconcile
Obtain the client's current Form 26AS PDF/CSV through the approved external process. Click Upload 26AS (PDF / CSV). Use 26AS template only for the supported CSV structure. Review the number of TCS rows and collectors parsed. Click Reconcile vs 26AS. Review the summary: Claimable · in 26AS: books and 26AS evidence align; At risk · not in 26AS: the client was charged TCS but the credit is absent; In 26AS · not in books: investigate the underlying transaction and accounting; Partly in 26AS: reconcile the difference before claiming. Open each row and verify collector identity, section, period,…
Expected result
Every books-side TCS item is classified as claimable, at risk, partly matched, or missing from the books, with Form 27D evidence status recorded. Only independently supported claimable credit should flow to the ITR workpaper.