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https://help.tallysolutions.com/docs/te9rel49/Tax_Audit/TCS_Need_Clarification_Summary.htm

TCS External Clarification Summary

When a Voucher is marked by the user as External Clarification in order to get the required information from the Client, it will be listed under External Clarification column in the Tax Audit Dashboard.

The TCS External Clarification Summary report contains the TCS Bills and TCS Payment Vouchers which are marked as External Clarification by the user. The drill down and other options for the TCS External Clarification Summary is similar to the TCS Re-Audit Summary report. For details, refer to TCS Re-Audit Summary.