Publish: December 23, 2025
How to prepare TAN records for audit?
Organize TAN Registration and Profile Documents
- Keep a copy of the TAN allotment letter, TAN acknowledgment, and any TAN correction requests.
- Maintain updated information about the authorized signatory, PAN linkage, and jurisdiction details.
- Ensure that TAN is correctly mapped in e-filing and TRACES portals for smooth audit access.
Maintain Detailed TDS/TCS Deduction Records
- Prepare a comprehensive ledger of all TDS and TCS deductions made under TAN, with entries for:
- Date of deduction
- Nature of payment
- Deductee/vendor PAN
- Section under which TDS/TCS was deducted
- Amount deducted and deposited
Compile Challans and Payment Proofs
- File all Challan 281 receipts (bank challans) for each tax deposit made using TAN.
- Verify that each challan includes the correct TAN, section code, and assessment year.
- Reconcile challans with TDS return filings and books of accounts to ensure accuracy.
Assemble Quarterly Return Acknowledgments
- Maintain Form 24Q, 26Q, 27Q, and 27EQ filing acknowledgments for every quarter.
- Include copies of original returns as well as any correction statements filed.
- Make sure the returns align with challan data and match TRACES portal records.
Store Issued TDS/TCS Certificates and Reports
- Organize all Form 16 and Form 16A certificates issued to employees, contractors, and vendors.
- Retain TRACES downloads, Justification Reports, and any default summaries resolved.
- Cross-check that every certificate issued is backed by an actual TDS entry in your system.
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