Bulk TDS on Vendor Invoices & Payments (short-deduction report)

About the Bulk TDS on Vendor Invoices & Payments (short-deduction report)

The TDS calculator answers one payment at a time. This tool runs the same engine over a whole payments or expense register — a Tally ledger or day book export, or any sheet with the date, payee, PAN, nature and amount — and works out the TDS that was due on each payment, in date order: the yearly threshold of each payee and kind of payment, with the catch-up on earlier payments when it is crossed; the higher rate without a PAN; the rate of a lower-deduction certificate; nil-tax declarations and the transporter exemption.

You get the TDS of each month by section with the date the challan is due, the short and excess deduction by payee when the register has the TDS you booked — with interest at 1% a month on what was not deducted — a section-wise summary in the columns of the tax audit report’s TDS clause, and the deductee rows for the quarterly statement, ready for the TDS return file generator. It covers Tax Year 2026-27 (Income-tax Act, 2025) and FY 2025-26 (Income-tax Act, 1961). Everything runs on your device.

Without a pass the result is a free preview: every count, the first payees (up to 10) with their payments and their TDS, and the totals hidden; the Excel working, the CSV and the sheet for the generator unlock with a Premium pass.

Common uses

• A year-end TDS check before the books close or the tax audit: which vendors crossed the threshold without TDS, and what is short.
• Monthly TDS: the challans to pay this month, by section, with the due dates.
• Preparing the quarterly statement from a payments register instead of typing each row.
• CA offices checking a client’s TDS compliance from a Tally export.

How each payment is worked out

1. The register is sorted by date. Each payee is identified by the PAN, or by the name (a name takes the PAN given on its other rows).
2. For each payment the TDS calculator’s engine is given the kind of payment, who pays, the payee (individual or HUF, company, or other — from the fourth letter of the PAN), the amount, and what was paid to the same payee earlier in the year for the same kind of payment and the TDS due on it. It returns the provision, the threshold, the rate and the TDS.
3. When a payment crosses a yearly limit, the TDS on it includes the catch-up: the rate on the earlier payments of the year that were below the limit, less TDS already due on them (for example ₹50,000 a year for professional fees, ₹1,00,000 for a contractor — or ₹30,000 for one payment — ₹20,000 for commission).
4. No PAN: the higher of the rate and 20% (5% for TDS on goods and e-commerce), section 397(2) of the Income-tax Act, 2025 (206AA for FY 2025-26). A certificate rate (section 395(1); 197) replaces the rate when a PAN is given. A declaration (Form No. 121; Form 15G/15H) and the transporter exemption stop the deduction where the law allows it.
5. Rent is tested month by month (more than ₹50,000 for a month); TDS on goods applies only to purchases from a seller above ₹50 lakh in the year, and only when your turnover was above ₹10 crore last year.

Short deduction, interest and due dates

With a TDS column, the TDS booked on each payment covers its own TDS first; anything more covers the oldest shortfall of the same payee and kind. What stays uncovered is the short deduction; booked TDS beyond what was due is the excess. Interest on a shortfall is 1% for every month or part of a month from the date the tax was deductible to the date it is deducted (section 398(3)(a)(i) of the Income-tax Act, 2025; 201(1A)(i) of the 1961 Act), here up to the date you choose; another 1.5% a month applies from deduction to payment if the challan is late (398(3)(a)(ii)). “Part of a month” is counted as each calendar month the period touches, the cautious reading. Tax deducted in a month is due by the 7th of the next month, and tax deducted in March by 30 April (rule 218 of the Income-tax Rules, 2026; rule 30 for FY 2025-26). Payments by individuals and HUFs that need no TAN (rent above ₹50,000 a month, and contract work, professional fees and commission above ₹50 lakh a year) are paid with the challan-cum-statement within 30 days from the end of the month (Form No. 141; Forms 26QC and 26QD for FY 2025-26).

The audit clause and the quarterly statement

The Audit clause table has one line per section with the columns of clause 50(a) of Form No. 26 (tax audit for Tax Year 2026-27) or clause 34(a) of Form 3CD (FY 2025-26): the total paid, the amount on which tax was required to be deducted (including earlier payments brought in by a catch-up), and — from the TDS you booked — the amounts deducted at the rate in the Act and at a lower rate. The last column, tax deducted but not deposited, comes from your challans and is left blank. Unpaid or undeducted TDS on payments to residents also costs 30% of the expense as a deduction until it is paid (section 35(b)(i) of the Income-tax Act, 2025; 40(a)(ia) for FY 2025-26).

The sheet for the TDS return file generator has, for the quarter you choose, one challan per month and section with the TDS to deposit, and one row per payment with the section code of Form No. 140 (26Q for FY 2025-26), the dates, the rate and the remark (C without a PAN, A with a certificate, B with a declaration, T for a transporter, and Y for payments below the threshold if you include them). A catch-up is its own row on the day it was deducted.

Limitations

• It knows only what the register says: put in all of the year’s payments to each payee, or earlier ones are missed and a threshold may look uncrossed.
• Amounts should be before GST where GST is shown separately on the invoice. Reversals and credit notes (zero or negative amounts) are not netted.
• A certificate’s validity dates and amount limit are not checked: give its rate only on the rows it covers.
• Payments to non-residents, salary, buying immovable property, insurance payouts and EPF withdrawals are not covered — use the single-payment calculator or the right form.
• Interest is estimated for late deduction only; late deposit interest needs the challan dates, which the register does not have.
• The tax audit column for tax not deposited, and the challan details for the statement, come from your challans.
• For Tax Year 2026-27 the engine applies the ₹50,000 limit to professional fees, technical fees and royalty separately, as the single-payment calculator does; tick “count them together” if you read Table Sl. No. 6(iii) as one limit.
• An aid for computation, not tax advice; the law, notifications and your facts decide the TDS.

Privacy

The register is read and worked out in your browser; nothing is uploaded or sent anywhere. The nature you choose for each ledger can be remembered on this device.