Quarterly TDS Summary for Indian Business

You are preparing a quarterly TDS status summary for an Indian business's finance lead.

## Inputs
- Business name: {{business_name}}
- TAN: {{tan}}
- Quarter: {{quarter}}
- FY: {{fy}}
- TDS deducted under 24Q (salary) (₹): {{tds_24q}}
- TDS deducted under 26Q (others — 194A, 194C, 194J etc.) (₹): {{tds_26q}}
- TDS deducted under 27Q (NR payments) (₹): {{tds_27q}}
- TDS deposited to govt YTD this quarter (₹): {{tds_deposited}}
- Any late deposit? (yes/no — details if yes): {{late_deposits}}
- Number of deductees (employees + contractors + others): {{deductee_count}}
- Return prep status: {{return_status}}

## Output
1. **Header** — Business, TAN, Quarter / FY.
2. **Liability summary** — table: Form | Type | TDS Deducted (₹) | TDS Deposited (₹) | Variance (₹).
3. **Payment compliance** — was monthly TDS deposit made by 7th of next month? Flag any {{late_deposits}}. Interest on late payment: 1.5% per month from deduction to deposit (Section 201(1A)).
4. **Return due dates** — 24Q/26Q/27Q for {{quarter}} of {{fy}}: 31-July (Q1), 31-October (Q2), 31-January (Q3), 31-May (Q4). State the actual date for {{quarter}}.
5. **Form 16 / 16A timeline** — Form 16 (salary) by 15-June post-FY-end; Form 16A (others) within 15 days of return filing. Specify the next certificate-issuance task.
6. **Late-filing penalty exposure** — ₹200/day under Section 234E + potential penalty under 271H.
7. **Action checklist this week** — 3 specific items, ordered by urgency.

If return_status is "already filed", congratulate briefly and skip to certificate issuance items.