Keep comparable inputs
Record the period and scope of each file: ledger extract, payment evidence and reporting record. Compare like with like. A payment-date selection and a transaction-date selection may produce different populations even when neither file is incorrect.
Preserve the original inputs and assign a reference to each reconciliation row. Changes to a source file should result in a new version rather than silently altering the basis of completed work.
Investigate the cause of each difference
Classify differences into missing records, identifier mismatches, value differences, timing differences and possible duplication. State the evidence required for each one. An identifier mismatch calls for party verification; a value difference calls for source and calculation review.
Do not assume that a ledger adjustment fixes a reporting record or that a statement correction fixes the books. Each affected record has its own review and correction process.
Record resolution at both ends
Document the accounting decision and the reporting action separately. Include evidence references, reviewer approval and any remaining follow-up. When a correction is pending, preserve that status so a later reviewer does not mistake it for completion.
Applicable correction procedures, forms, rates and deadlines are period-sensitive. Verify them with the Income Tax Department's current official guidance. AuditorBooks does not perform tax filing or statement corrections through this marketing website.