OptiScrutiny

Ledger scrutiny software

Ledger scrutiny: a year of vouchers, read against ten tests

It lists what in a year of Tally books deserves a second look. You answer each finding. The report states what it did not cover.

Try it in the demo
  • No AI: every test is a rule
  • Can reuse the tax audit's fetch
  • Report as PDF and Excel
Scrutiny
Rules, no AI
  1. Vouchers
  2. Tests
  3. Findings
  4. Report

Vouchers

This run has no vouchers yet. Reuse what the tax audit already fetched, or fetch the period from Tally.

Tax audit, 2025-26Tally

18,432 vouchers, fetched 12-09-2026

Use these

Fetch from Tally

01 / The ten tests

Ten tests, from duplicates to s.269ST

Each runs on a year of vouchers fetched from TallyPrime or Tally ERP 9.

a / How they run

No AI. Every test is a rule.

Each test is a threshold or a rule, with no model consulted, so the same books give the same findings in the same order.

  • Cash is found from Tally's group tree, not from ledger names
  • Cash limits are the tax audit's own, from one shared calculator
  • Related parties are matched against the register you keep
  • A test with nothing to read says it did not run

The free tax audit calculator works out whether the client needs a tax audit at all.

In report orderRules
  1. 01Duplicate entriesSame party, amount and day
  2. 02Round amountsDivides exactly by 10,000
  3. 03Entries on closed daysDated on a Sunday
  4. 04Closing-window bulgesLast 7 days at over twice the usual rate
  5. 05JournalsNo narration, or reversed by another
  6. 06Cash payments: s.40A(3)Over ₹ 10,000 per person in a day
  7. 07Cash loans accepted: s.269SS₹ 20,000 or more per person in the year
  8. 08Cash loans repaid: s.269T₹ 20,000 or more per person in the year
  9. 09Cash receipts: s.269ST₹ 2,00,000 or more per person in a day
  10. 10Related partiesAgainst the register you keep

02 / Your answers

Every finding gets your answer

Open a finding to see its vouchers and the rule that raised it. Then call it an exception, explained, or not an exception.

  • Explained is refused without a note
  • Correct the books in Tally, fetch again, run again: your answers stay
  • Findings that no longer arise drop off the list
Run againAfter a correction

  • Ravi Hardware: 14,500 in cash on 14-03-2026

    ExplainedAnswer kept

  • Journal 342 carries no narration

    An exceptionAnswer kept

  • 2 identical entries for Sai Traders on the same day

    Not yet answeredCorrected in Tally, gone

03 / The report

A report that says what it did not cover

A PDF document and an Excel worksheet, generated even with findings open, and saying so on its face.

  • Backdated entries are not tested: Tally's entry time is not fetched
  • Payment mode is not tested, so the account payee question stays yours
  • No sample is drawn, and any month Tally truncated is named
  • Nothing is written back to Tally or into Form 3CD
The reportPDF and Excel
  1. 01What was readvouchers, source, parameters
  2. 02What this report does not coverprinted on every report
  3. 03What was foundtotals by answer
  4. 04A table per testfinding, amount, answer, note

04 / Everything in the box

OptiScrutiny, the full inventory

If it is listed here, it is in the product today.

01Where the vouchers come from5 items
  • The tax audit's fetch for the same client and year, read in place, nothing copied
  • Or the year fetched from Tally through the connector for Windows
  • A fetch refuses when Tally has a different company open
  • Months Tally truncated, at about 5,000 vouchers, named on screen and in the report
  • If the ledger list fails, cash is matched by name and the report says so
02The tests5 items
  • Duplicates at two levels: identical entries, and the same amount worded differently
  • The real counterparty, not the bank Tally names as a payment's party
  • Own-account transfers, like a cash withdrawal, kept out of the cash tests
  • Each 269ST finding names what it does not cover: splits across days, one event
  • Closing-window thresholds printed in the finding itself
03Related parties5 items
  • A register per client: name, relation, optional PAN and Tally ledger
  • Suggest from the statements proposes directors or partners from OptiFinancials
  • A linked ledger matches first, then the name, ignoring case, punctuation and Pvt, Ltd or LLP
  • One finding per party, and a note for a registered party with no transactions
  • Never marked as wrong: a listing for you to answer
04Answers5 items
  • Three verdicts: an exception, explained, or not an exception
  • Undo puts a finding back on the list
  • Answers keyed to the Tally vouchers, so they survive a re-fetch and re-run
  • An answer from an earlier year shows as last year's and stays open until confirmed
  • The headline counts what is still to answer, not the total
05The report5 items
  • Document, a PDF: what was read, what it does not cover, what was found
  • A table per test: finding, amount, date, severity, answer and note
  • Open findings print as not yet answered; a clean test says it raised nothing
  • Worksheet, an Excel file: a Summary sheet and one Findings row per finding
  • An unchanged report downloads again from the stored file

Try it now

Read a year in the demo

The full product runs at demo.optivida.co.in. Open a client, then its Scrutiny tab.

Open the live demo