TDS answered deductee by deductee.

TDS review is usually done ledger by ledger: pick an expense head, assume the section from its name, check the rate. That is how a professional fee paid through a vendor ledger ends up tested as a contract, and how a year-end partner credit escapes review because it never looked like a payment. TDS Intelligence starts from the payee instead.

Deductee by deductee, keyed to PAN

• Every deductee answered on its own, keyed to PAN, so one payee spread across several ledgers is still one payee.
• The real payee resolved from the voucher, not inferred from the expense head, so the section follows who was actually paid.
• Section determination across 43 sections, with the section, rate and threshold shown on each row.
• The section 194Q gate taken from the prior year's turnover in the client profile, rather than assumed.
• Section 194R treated as review, never applied automatically, because whether a benefit is taxable is a judgement.
• No automatic higher rate where a PAN is genuinely absent — a missing PAN in the books is not proof that the payee has none.
• Payments that are not within TDS at all, such as an air ticket bought from an airline or a telecom operator's bill, marked not applicable with the reason instead of sitting in review.

Partner payments, aggregated

Under section 194T, remuneration and interest credited to a partner are aggregated per partner across the year and tested against the threshold, so a series of small monthly credits is caught the same way as one large year-end entry.

Deduction, and deposit

A deduction that was made but not deposited on time is a default of its own. The TDS payable movement is reconciled month by month, so a late deposit surfaces with its own interest position rather than disappearing into an annual total. Deduction defaults flow on to the disallowances under sections 40(a)(ia) and 40(a)(i).

The Income-tax Act, 2025

The tax year selects the Act. From FY 2026-27 onwards every determination carries its serial in the section 393 Tables, with the Act's own rate and threshold, while earlier years continue to compute exactly as they did. A provision with no clean successor in the new Tables is flagged for review, not mapped to a plausible number. Collection at source under section 206C is handled on the same basis.

Checked against the statement

The position is then set against Form 26AS, AIS and the consolidated statement in the reconciliation module, deductor by deductor.