Limitations and disclaimer

tdsdesk is a preparation and checking aid. It is not tax advice, and its output is not a filed return. Review the rules data and every result with a qualified professional before depositing tax or filing.

Scope

• Resident deductees only. Non-residents (sections 195, 194E etc., Form 27Q) are skipped with a warning.
• Form 24Q (salary) is not implemented. Only the 26Q workflow is.
• Sections covered: 194C, 194J, 194I, 194H, 194A (non-bank payer), 194Q. Others (194D, 194G, 194IA, 194IB, 194M, 194N, 194O and so on) are not.
• The 26Q CSVs are intermediate data for the deductor to key in or convert. They are not an FVU, are not validated by NSDL's utility, carry zero surcharge and cess, and report multi-challan deductions in a joined cell.
• Financial years with rules data: 2024-25 and 2025-26. The Income-tax Act 2025 renumbers sections from 1-Apr-2026, so FY 2026-27 needs a new data file and section mapping.

Interpretations marked illustrative

• Section 197 certificates override 206AB but not 206AA.
• The 194I threshold applies per clause (a) and (b).
• Deposit due dates ignore holidays.
• For catch-up deductions interest runs from the crossing date, not from the date of the first payment.
• Reason codes in the annexure.
• 194C transporter exemption, 194C(5) Form 15G/15H declarations, 194A bank and senior-citizen thresholds, 194Q versus 206C(1H) are not modelled.
• Section 201 default tax (as opposed to interest) for non-deduction, and the 40(a)(ia) disallowance, are not computed.
• Deduction date is assumed equal to the event date unless the register supplies deduction_date.
• The challan allocation ignores interest and fee paid in the same challan: amount is treated as tax.

Data

The example files are synthetic. PANs, names and BSR codes are invented.