26AS and AIS reconciled to the books, party by party.

Form 26AS runs to forty pages for a busy client, and the usual reconciliation is a printout, a highlighter and a single difference at the bottom. A single difference is not an answer. It is the sum of every mismatch, some of which cancel each other out.

Every deductor matched, every gap named

Audcrix sets Form 26AS, AIS and the consolidated statement against the client's books party by party. Instead of one net difference, every deductor is matched and every gap is named, so the income the books show and the credits the department shows can be explained one party at a time.

• Deductor-level matching, so a credit is traced to the party that deducted it.
• Every gap named, rather than netted into a total that hides offsetting errors.
• The TDS receivable defended party by party, which is how it is questioned in an assessment.
• The statements read in the formats they come in, rather than retyped into a spreadsheet first.

The consolidated file is a filed return

The consolidated statement is not another copy of 26AS. It is the return that was actually filed, and Audcrix treats it as one: challans, quarters, and interest under section 201(1A) where tax was deposited late. Whether 26AS agrees with the books and whether the filed return was right are two different questions, answered separately.

Why reconcile at party level

A receivable agreed only in total can be wrong in both directions at once — a credit claimed that was never deducted, and a deduction never claimed — and still look clean. The first is an exposure in the file; the second is money the client is entitled to. A party-level reconciliation surfaces both, and it gives the CA a specific question to ask the client about each gap rather than a number to explain away.

Connected to the TDS position

The reconciliation draws on the same payee identities as TDS Intelligence, so a deductor in 26AS and a payer in the books are recognised as the same party even when the names are written differently. The result feeds the income-tax position rather than living in a separate workbook.