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OHM · The AI team · TDS Agent
Invoice entry

TDS Agent

Under-deducting is the expensive direction. The shortfall is recoverable from the vendor in theory and almost never in practice, so it becomes a cost plus interest.

Tax is deducted at the right section and the right rate — including when a certificate or a threshold changes it.Section, rate, vendor status and year-to-date position are resolved before the entry is posted — not corrected in a return two quarters later, and not paid out of your own pocket as interest.

What it checks

On every invoice, not a sample.

  • The correct section for the nature of the payment, not the one used last time
  • A lower-deduction certificate under section 197, applied within its limit and validity
  • Higher rates where they apply — no PAN, or an inoperative one
  • Annual thresholds, including whether this payment is the one that crosses them
  • Cumulative deduction against the vendor for the year, so the crossing is caught on the day

What it reads, what it writes

Reads

Vendor master, PAN status and any section 197 certificate on file · Payment nature and the invoice narration · Year-to-date payments to that vendor

Writes

The section and rate applied, with the reason recorded · A correction where the entry was raised at the wrong rate · A flag when this payment crosses a threshold

Where it sits in the team

Agents do not work alone. Each one hands its result to the next, so a finding raised here shows up as context downstream rather than being re-derived.

Hands to it

GST Agent

It triggers

PAN Agent, MSME Agent

When it isn't sure

Where the nature of a payment is genuinely arguable between two sections, the agent applies the higher-deduction reading and flags it for review, rather than choosing the cheaper one and leaving you exposed.

Why this matters more than the accuracy number

Any check that runs on every transaction will meet cases it cannot settle. What makes a control trustworthy is not that it never hesitates — it is that hesitation produces a named question for a person, rather than a silent pass or a silent block.

See what this one finds in your last 90 days.

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