India Audit Lens
Review TDS defaults, pre-filing risk, and corrections
Use Notices & defaults to assess demands already raised, Potential notices to run a pre-filing discrepancy scan, and Corrections to prepare changes against an as-filed consolidated-file baseline. Import and scan…
By India Audit Lens product team · Updated 2026-07-17
Review defaults and notices
Open the client's Returns → TDS/TCS → Notices & defaults. Select the correct TAN and financial year. Open Defaults & notices. Download the justification report from TRACES using the approved external process. Click Import justification and select the TXT/CSV/TDS file. Review Open defaults, Total demand, Short-deduction, and Interest + late fee. Filter by default type, search PAN/challan/return, and keep Open only selected for the active queue. Open each row and verify return, deductee/challan, demand, source, and note against TRACES. Choose Fix via correction when the underlying filed…
If the page warns that the justification-file format is not verified, treat parsed figures as a draft workpaper and reconcile them to the original TRACES report before relying on them. Live TRACES fetch is gated in this baseline.
Run the pre-filing risk scan
Open Potential notices. Select the form and quarter. Run the discrepancy scan only when its provider/credit requirements are authorised. Review threshold, rate, PAN, challan, interest, late-fee, and data-quality findings. Open/download the detailed result where provided. Correct the source and rerun so the saved scan is current. Document the evidence and reviewer rationale for any accepted/waived item; a waiver does not remove statutory liability.
Prepare a correction
In Corrections, download the consolidated file for the already-filed return from TRACES. Click Import conso and upload the .tds file. Verify the form, quarter, original RRR/token, deductee count, and challan count. Select the baseline and start the correction. On Deductees, edit only the fields supported by evidence. On Challans, edit the required challan values. Open Change summary and review every old → new value and its correction flag. Resolve all validation issues. Click Build correction. Download/review the resulting package and use the approved external correction-filing process.…
Never build a correction from the current books alone. The government consolidated file is the as-filed baseline and must match the original return.
Expected result
Each default has an evidence-backed status and correction link where needed; the risk scan is current for the reviewed source; and any correction package contains only the intended, validated changes with preserved baseline and change history.