TDS detection in contracts
LiveRun a TDS pass over a contract and get the attracting clauses with section, rate, threshold and the text that triggered them.
- ✓Sections covered: 192, 194A, 194C, 194H, 194I, 194J, 194O, 194Q, 194R, 194S, 194T, 195, 197 and 206C
- ✓Rate with PAN and rate without PAN on every finding
- ✓The exact clause text that triggered each finding
- ✓Resident / non-resident treatment and a Form 15CA-likely flag
What it is.
Point it at a contract and LexVio reads it for payment clauses that attract withholding, returning for each one the section, the rate with and without PAN, the threshold, the clause text that triggered the finding, whether the deductee is resident or not, and whether Form 15CA is likely to be needed.
Two details worth knowing. It is a separate action you run on a contract, not something that happens automatically inside every scan. And the citations are dual-Act: the tool cites under both the Income Tax Act 1961 and the 2025 Act, and it deliberately declines to cite §206AB for 2025-Act periods because that provision has no counterpart there — an omission that is a correctness decision, not a gap.
Three steps.
End to end.
Any contract already in your vault.
An explicit action, distinct from the standard risk analysis.
Section, rate with and without PAN, threshold, the triggering clause text, deductee type, and a priority.
What you get.
- ✓Sections covered: 192, 194A, 194C, 194H, 194I, 194J, 194O, 194Q, 194R, 194S, 194T, 195, 197 and 206C
- ✓Rate with PAN and rate without PAN on every finding
- ✓The exact clause text that triggered each finding
- ✓Resident / non-resident treatment and a Form 15CA-likely flag
- ✓Dual-Act citations across the 1961 Act and the 2025 Act, with the 1961-to-2025 concordance behind them
- ✓A separate GST + TDS simulator resolves per-invoice rate, threshold and the 194Q versus 206C(1H) overlap, with citations
Quick answers.
No. It is an explicit action on a contract, not part of the standard analysis pipeline.
194-IA is in the GST + TDS simulator's rate table but not in the contract pass. 194-IB is not covered at all. 206AB is deliberately not cited for 2025-Act periods because the 2025 Act has no equivalent provision.
§194S is in the section set the analysis is told about, so it can be surfaced — but there is no VDA-specific rate table or crypto-specific logic behind it. Treat a §194S finding as a prompt to check, not as a computation.
Not from a finding. The statutory TDS payment and quarterly statement dates are already in the 53-deadline calendar catalogue, seeded for every organisation regardless of any scan — and, as the filing calendar page says, those dates do not currently fire reminders.
More in Tax Intelligence.
A slab-accurate income-tax computation with §87A and surcharge marginal relief, and an advance-tax schedule.
Line-by-line GST splits with citations, blocked-credit checks under §17(5), and a net-liability computation.
Not built yet. Forty curated IFRS-to-IndAS mappings exist in the data layer with no surface over them.
Not built. There is no treaty rate table, no FTS/royalty classifier, no transfer-pricing engine, and no 15CA/CB generator.