CyberFreezeDevTDS and TCS registers you can hold against Form 26AS
The TDS register finds tax deducted but not deposited; the TCS register lists tax you owe.
The TDS register: tax deducted from you
Lists each customer's TDS by section with TAN and rate. Anything missing from Form 26AS is credit you will lose unless chased.
Read more about The TDS register: tax deducted from you
When a customer pays you, they may deduct TDS under the Income Tax Act and pay you the rest. That deducted amount is not an expense and not a discount. It is tax already paid on your behalf, and you get credit for it only if the customer actually deposits it and files their return.
Fint's TDS register lists what each customer deducted in a period, usually a quarter, grouped by section, with the deductor's TAN and the rate applied. Put it beside your Form 26AS and any deduction that is in Fint but not in 26AS is money you have already given up and will lose credit for unless someone chases it.
The TCS register: tax you collected
TCS collected is a liability, grouped by section for Form 27EQ, and is kept out of turnover and GST returns.
Read more about The TCS register: tax you collected
If your business collects TCS from buyers on top of an invoice, that money is a liability to deposit, not income. Fint's TCS register groups it by section for the period, ready for the quarterly Form 27EQ return. From 1 April 2026 the Income-tax Act, 2025 renumbered these forms; transactions up to 31 March 2026 use the 1961 Act forms.
Two mistakes the register is designed to prevent: adding TCS to turnover, and expecting it to appear on a GST return. It does neither.
Side by side
| Compared on | TDS register | TCS register |
|---|---|---|
| Who deducted or collected | Your customer, from what they paid you | You, from your buyer, on top of the invoice |
| What it is to you | Tax already paid on your behalf | A liability you must deposit |
| Grouped by | Section, with deductor TAN and rate | Section |
| Checked against | Form 26AS | Form 27EQ (quarterly) |
| On a GST return | No | No |
How CA firms use it
With multi-book access a practice can check each client's TDS register and raise a query on the invoice missing a deduction.
Read more about How CA firms use it
For a practice looking after many clients, the quarterly 26AS check is easy to skip and expensive to miss. With multi-book access you can pull each client's TDS register, compare it, and raise a review query on the specific invoice where a deduction is missing, written the way the client will read it. The registers sit alongside the GSTR-1 and GSTR-3B summaries.
Questions
Does Fint file TDS or TCS returns?
No. It keeps the registers you prepare and check returns from. Filing is done by you or your CA.
Why is TDS not shown as an expense?
Because it is not one. It is tax paid on your behalf by the customer, which you claim as credit against your own tax.
What period should I run the registers for?
Usually a quarter, to line up with the quarterly TDS and TCS return cycle, but any date range works.
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