Explanation
TRACES (traces.gov.in) is the CBDT portal for TDS compliance. A CA uses it for: (1) Downloading Form 16A (non-salary TDS certificate) for clients. (2) Checking TDS credit in Form 26AS. (3) Filing TDS correction statements (24Q/26Q/27Q corrections). (4) Viewing and downloading TDS statements filed by deductors. (5) Applying for lower TDS certificates. (6) Responding to TDS intimations under §200A. Login with TAN for deductor functions, or PAN for deductee view. Verify on TRACES before filing.