Start where you are. Each level assumes the one before it, so your skills compound instead of repeat.
Level 1 · Foundations
Foundations
For those new to TDS operations or handling the portal for the first time. You cover the deduction sections in daily use, correct rates, TAN and PAN basics, and the OLTAS challan flow, and finish able to deposit TDS under the right section and quarter without mapping errors.
Level 2 · Practitioner
Practitioner
For accountants who already file returns and want to file them clean. You cover full preparation and validation of 24Q, 26Q, 27Q and 27EQ, RPU and FVU handling, PAN validation, and generation of Form 16 and 16A, and finish able to file a quarter that gets processed without default.
Level 3 · Advanced
Advanced
For senior staff and practitioners who handle notices and corrections. You cover the justification report, short deduction and short payment demands, 234E and 201(1A), online and offline C1 to C9 corrections, and Section 197 certificates, and finish able to close any default notice.
Module 1: TDS Deduction and OLTAS Challan Payment
Deposit TDS under the correct section code and quarter using Challan ITNS 281, and learn why a single challan spread across multiple sections or quarters gets flagged as short payment even when the full tax was paid. Wrong assessment year, wrong TAN branch and wrong minor head are the errors that create phantom demands.
Module 2: Preparing 24Q for Salary TDS
Build the 24Q with correct Chapter VI-A deductions, HRA and the right regime and slab so the annexures tie to the payroll. Most 24Q defaults come from payroll misconfiguration, outdated slabs and misclassified allowances that cause under deduction the department later demands with interest.
Module 3: 26Q, 27Q and 27EQ for Non Salary and TCS
Prepare 26Q for resident non salary payments, 27Q for payments to non residents, and 27EQ for TCS, mapping each payment to the correct section and rate. Quoting the wrong section, missing the higher rate for no PAN or inoperative PAN cases, and residency errors on 27Q are the mistakes that trigger short deduction.
Module 4: PAN Validation, RPU and FVU
Validate every deductee PAN before filing, run the file through RPU, and clear the FVU without warnings. A single wrong PAN digit sends the whole credit to the wrong person and shows as short deduction, and manual entry errors in PAN, name and amount account for a large share of all mismatches.
Module 5: Form 16 and 16A Generation on TRACES
Request and download Form 16 Part A, Part B and Form 16A after the return is processed, and reconcile them to the challans. Part B not showing credit, missing PANs, and generating certificates before the statement is fully processed leave the deductee unable to claim credit.
Module 6: Form 26AS and AIS Reconciliation
Match what you filed against what appears in the deductee Form 26AS and AIS, and know that 26AS prevails when the two differ. TDS that does not appear because the return was not filed, was filed with the wrong PAN, or with the wrong amount is what stops the client getting credit at assessment.
Module 7: Defaults, Justification Report and 234E Interest
Download the justification report once the return is processed with default, read short deduction, short payment, 234E late fee and 201(1A) interest line by line, and pay the exact demand. The 234E fee runs at 200 rupees per day up to the TDS amount, so misreading a single line costs real money.
Module 8: Online and Offline Corrections and Section 197
File OLTAS challan corrections and C1 to C9 statement corrections using the conso file, knowing that a new challan under C9 and PAN corrections have their own routes, and handle lower deduction certificates under Section 197. Missing the 197 window and using the wrong correction type leave a demand open for months.
