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Reconciliation Pattern

Statutory Challan

Reconcile TDS challans (Form 26AS) against deduction records

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What this pattern solves

Every TDS deducted must be deposited by the deductor and reflected in the payee's Form 26AS on TRACES. But what appears in 26AS frequently does not match what the deductor's system records — wrong assessment year, wrong section, duplicate challan, or challan not deposited. The Statutory Challan pattern reconciles your TDS deduction register against 26AS data, identifying every mismatch before you file your ITR or TDS return.

Use this pattern when:

  • You want to reconcile Form 26AS against your books before ITR filing
  • You are a TDS deductor and need to verify challan deposits against deduction records
  • You suspect errors in 26AS (wrong section, wrong AY, missing entries)
  • You receive TDS deduction certificates (Form 16A) and want to verify them against 26AS
  • You prepare quarterly TDS returns (Form 26Q, 27Q)

How it works in TransactIG

01

Ingest 26AS and deduction register

TransactIG ingests Form 26AS data (from TRACES export) and your TDS deduction register (from Tally, SAP, or manual Excel). Both sources are normalised to a common format.

02

Match challan by reference

Each 26AS entry is matched against the deduction register by challan serial number, BSR code, and deposit date. Matched items are cleared; unmatched items are escalated.

03

Classify mismatches

Unmatched items are classified by mismatch type: wrong section, wrong assessment year, challan not deposited, duplicate challan, or amount discrepancy.

Matching rules

Challan reference match
BSR code + challan serial number + deposit date = unique match.
Amount match
Challan amount in 26AS = deduction register total for that challan.
Section and AY match
TDS section and assessment year must match across both sources.

Variance taxonomy

V
Matched
Challan reference, amount, section, and AY all match.
V
Wrong section
Deductor filed under 194C; payee expected 194J.
V
Wrong assessment year
Challan mapped to wrong AY in TRACES.
V
Challan not deposited
Deduction shown in books but no corresponding 26AS entry.
V
Amount discrepancy
Challan amount differs from deduction register.

Frequently asked questions

Does TransactIG connect directly to TRACES?

TransactIG ingests TRACES exports (Form 26AS in text or Excel format). Direct TRACES API integration is on the roadmap.

Can TransactIG help us prepare Form 26Q before filing?

TransactIG reconciles the deduction register, flags mismatches, and produces a validated list of challans and deductees for Form 26Q preparation.

See the Statutory Challan pattern in action

Terra Insight will run a live TransactIG demo using this matching pattern on data from your industry vertical.

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