ꯐ꯭ꯔꯤ TDS ꯀꯦꯂꯀꯨꯂꯦꯇꯔ: ꯗꯥꯔꯥ 393, ꯃꯃꯥꯡꯒꯤ ꯗꯥꯔꯥ ꯕ꯭ꯔꯥꯀꯦꯠꯇ
ꯄꯦꯃꯦꯟꯠꯀꯤ ꯃꯈꯜ ꯍꯣꯡꯗꯣꯀꯎ, ꯃꯁꯤꯡ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯆꯍꯤ ꯑꯁꯤꯗ ꯂꯧꯕ ꯑꯁꯤꯗ ꯃꯃꯥꯡꯗ ꯀꯌꯥ ꯄꯤꯈꯤꯕꯅꯣ ꯏꯕꯤꯌꯨ꯫ TDS ꯂꯦꯞꯂꯤꯕꯔꯥ, ꯀꯔꯤ ꯔꯦꯠꯇ, ꯀꯌꯥ ꯀꯥꯟꯒꯗꯕ, ꯀꯌꯥ ꯄꯤꯒꯗꯕ ꯑꯃꯁꯨꯡ ꯀꯩꯗꯧꯅ ꯐꯥꯑꯣꯕ ꯖꯃꯥ ꯇꯧꯒꯗꯕꯅꯣ ꯌꯦꯡꯕꯤꯌꯨ꯫ ꯅꯍꯥꯛꯀꯤ ꯄꯦꯃꯦꯟꯠ ꯚꯥꯎꯆꯔ ꯑꯃꯁꯨꯡ TDS ꯂꯩꯕ ꯔꯤꯁꯤꯞꯇꯁꯤꯡ ꯃꯈꯥꯗ ꯂꯤꯁ꯭ꯠ ꯇꯧꯔꯦ꯫
TDS on a payment
ꯃꯐꯝ ꯑꯁꯤꯗ TDS ꯍꯤꯁꯥꯕ ꯀꯨꯝꯅ ꯇꯧꯒꯗꯒꯦ
- ꯄꯦꯃꯦꯟꯠ ꯍꯣꯡꯗꯣꯀꯎ꯫ ꯀꯟꯠ꯭ꯔꯥꯛꯇꯔ, ꯄ꯭ꯔꯣꯐꯦꯁꯟꯦꯜ ꯐꯤ, ꯇꯦꯛꯅꯤꯀꯦꯜ ꯁꯔꯚꯤꯁ, ꯔꯦꯟꯠ, ꯀꯃꯤꯁꯟ, ꯏꯟꯇꯔꯦꯁ꯭ꯠ, ꯒꯨꯗꯁ ꯂꯧꯕ ꯅꯠꯇ꯭ꯔꯒ ꯄꯥꯔꯇꯅꯔꯒꯤ ꯁꯥꯂꯥꯔꯤ꯫ ꯂꯤꯁ꯭ꯠ ꯑꯗꯨꯗ ꯑꯅꯧꯕ ꯗꯥꯔꯥ 393 ꯕ꯭ꯔꯥꯀꯦꯠꯇ ꯃꯃꯥꯡꯒꯤ ꯅꯝꯕꯔ ꯂꯣꯌꯅꯅ ꯎꯠꯂꯤ꯫
- ꯀꯅꯥꯗ ꯄꯤꯕꯅꯣ ꯍꯥꯌꯕꯤꯌꯨ꯫ ꯀꯟꯠ꯭ꯔꯥꯛꯇꯔꯒꯤꯗꯃꯛ ꯏꯟꯗꯤꯚꯤꯗꯨꯌꯦꯜ ꯅꯠꯇ꯭ꯔꯒ HUF ꯗ 1% ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯁꯤꯡꯗ 2%꯫ ꯂꯧꯕꯅ PAN ꯄꯤꯗꯕꯗ PAN ꯒꯤꯗꯃꯛ “ꯅꯠꯇꯦ” ꯍꯣꯡꯗꯣꯀꯎ꯫
- GST ꯇꯧꯗꯅ ꯃꯁꯤꯡ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ꯫ ꯕꯤꯂꯗ GST ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗ, TDS ꯑꯁꯤ GST ꯒꯤ ꯃꯃꯥꯡꯒꯤ ꯃꯁꯤꯡꯒꯤ ꯃꯊꯛꯇ ꯍꯤꯁꯥꯕ ꯇꯧꯏ꯫ ꯄꯤꯒꯗꯕ ꯅꯦꯠ ꯃꯁꯤꯡ ꯎꯅꯕ GST ꯁꯨ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ꯫
- ꯆꯍꯤ ꯑꯁꯤꯗ ꯃꯃꯥꯡꯗ ꯄꯤꯈꯤꯕ ꯃꯁꯤꯡ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ꯫ ꯂꯤꯃꯤꯠ ꯍꯦꯟꯅ ꯑꯣꯏꯕ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛꯅꯤ꯫ ꯄꯨꯝꯅꯃꯛ ꯂꯤꯃꯤꯠ ꯂꯥꯟꯗꯣꯛꯅꯕ ꯄꯦꯃꯦꯟꯠꯇ ꯇꯨꯂꯅ ꯀꯥꯟꯏ꯫
- ꯖꯃꯥ ꯇꯧꯕꯒꯤ ꯇꯥꯡ ꯏꯕꯤꯌꯨ꯫ ꯊꯥ ꯑꯃꯗ ꯀꯥꯟꯈꯤꯕ TDS ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 7 ꯇꯥꯡ ꯃꯅꯨꯡꯗ (ꯃꯥꯔꯆꯒꯤꯗꯃꯛ 30 ꯑꯦꯄ꯭ꯔꯤꯜ) ꯖꯃꯥ ꯇꯧꯏ꯫
- ꯚꯥꯎꯆꯔ ꯁꯦꯝꯃꯨ꯫ ꯄꯦꯃꯦꯟꯠ ꯑꯗꯨ voucher.niveshsahayak.in ꯗ TDS ꯗꯥꯔꯥ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯌꯥꯎꯅꯅ ꯔꯦꯀꯣꯔꯗ ꯇꯧꯕꯤꯌꯨ; ꯃꯗꯨ ꯃꯇꯨꯡꯗ ꯃꯈꯥꯗ ꯂꯩꯕ TDS ꯔꯦꯖꯤꯁ꯭ꯇꯔꯗ ꯎꯠꯀꯅꯤ꯫
ꯃꯁꯤꯅ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ
- ꯑꯅꯧꯕ ꯑꯃꯁꯨꯡ ꯃꯃꯥꯡꯒꯤ ꯅꯝꯕꯔ ꯄꯨꯟꯅ: “393 (ꯃꯃꯥꯡꯒꯤ 194C)”, ꯃꯔꯃꯗꯤ CA, ꯂꯧꯕꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯃꯃꯥꯡꯒꯤ ꯕꯤꯂꯁꯤꯡꯅ ꯍꯧꯖꯤꯛꯁꯨ ꯃꯃꯥꯡꯒꯤ ꯅꯝꯕꯔ ꯁꯤꯖꯤꯟꯅꯩ꯫
- ꯂꯤꯃꯤꯠ ꯈꯨꯗꯤꯡꯃꯛ ꯆꯦꯛ ꯇꯧꯏ: ꯀꯟꯠ꯭ꯔꯥꯛꯇꯔꯒꯤꯗꯃꯛ ꯕꯤꯜ ꯑꯃꯗ ₹30,000 ꯅꯠꯇ꯭ꯔꯒ ꯆꯍꯤꯗ ₹1 ꯂꯥꯈ, ꯐꯤꯒꯤꯗꯃꯛ ꯆꯍꯤꯗ ₹50,000, ꯔꯦꯟꯇꯒꯤꯗꯃꯛ ꯊꯥ ꯑꯃꯗ ₹50,000, ꯀꯃꯤꯁꯟꯒꯤꯗꯃꯛ ₹20,000, ꯏꯟꯇꯔꯦꯁ꯭ꯇꯒꯤꯗꯃꯛ ₹10,000, ꯂꯧꯕꯒꯤꯗꯃꯛ ₹50 ꯂꯥꯈ꯫
- PAN ꯂꯩꯇꯕꯒꯤ ꯔꯦꯠ: 20% ꯅꯠꯇ꯭ꯔꯒ ꯔꯦꯠꯀꯤ ꯑꯅꯤꯆꯦꯟ (ꯒꯨꯗꯁ ꯂꯧꯕꯒꯤꯗꯃꯛ 5%) ꯃꯔꯛꯇꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ꯫
- ꯒꯨꯗꯁ ꯂꯧꯕ (ꯃꯃꯥꯡꯒꯤ 194Q): ꯂꯧꯃꯤ ꯑꯃꯗꯒꯤ ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯂꯧꯕꯒꯤ ₹50 ꯂꯥꯈꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ ꯁꯔꯨꯛꯀꯤ ꯃꯊꯛꯇ ꯈꯛꯇ TDS꯫
- TDS ꯔꯦꯖꯤꯁ꯭ꯇꯔ: ꯅꯍꯥꯛꯀꯤ ꯁꯦꯚ ꯇꯧꯔꯕ ꯄꯦꯃꯦꯟꯠ ꯚꯥꯎꯆꯔꯗ ꯀꯥꯟꯈꯤꯕ TDS, ꯊꯥ ꯈꯨꯗꯤꯡꯃꯛ ꯑꯃꯁꯨꯡ ꯗꯥꯔꯥ ꯈꯨꯗꯤꯡꯃꯛ, ꯖꯃꯥ ꯇꯧꯕꯒꯤ ꯇꯥꯡ ꯌꯥꯎꯅꯅ꯫
- ꯅꯍꯥꯛꯀꯤ ꯃꯐꯃꯗꯒꯤ ꯀꯥꯟꯈꯤꯕ TDS: ꯀꯁ꯭ꯇꯃꯔꯅ TDS ꯀꯥꯟꯈꯤꯕ ꯔꯤꯁꯤꯞꯇꯁꯤꯡ, ꯅꯍꯥꯛꯀꯤ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯇꯦꯛꯁ ꯁ꯭ꯇꯦꯇꯃꯦꯟꯠꯒꯥ ꯆꯥꯟꯅꯍꯅꯅꯕ꯫
ꯅꯍꯥꯛꯀꯤ ꯗꯦꯇꯥ ꯅꯍꯥꯛꯀꯤ ꯃꯐꯃꯗꯃꯛ ꯂꯩ
ꯀꯦꯂꯀꯨꯂꯦꯇꯔ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯕ꯭ꯔꯥꯎꯖꯔꯗ ꯆꯠꯂꯤ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯁꯤꯡꯅ ꯅꯍꯥꯛꯀꯤ Nivesh Sahayak ꯗꯦꯇꯥ ꯍꯣꯝ (my.niveshsahayak.in) ꯗ ꯁꯦꯚ ꯇꯧꯔꯕ ꯚꯥꯎꯆꯔ ꯑꯃꯁꯨꯡ ꯔꯤꯁꯤꯞꯇ ꯄꯥꯏ꯫ ꯑꯩꯈꯣꯌꯗ ꯅꯠꯇ꯭ꯔꯒ ꯏꯅꯀꯝ-ꯇꯦꯛꯁ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇꯇ ꯀꯔꯤꯁꯨ ꯊꯥꯗꯦ꯫
ꯒꯥꯏꯗ
ꯃꯤꯁꯤꯡꯅ ꯍꯤꯡꯅꯕ
ꯗꯥꯔꯥ 393 ꯍꯥꯌꯕ ꯀꯔꯤꯅꯣ?
1 ꯑꯦꯄ꯭ꯔꯤꯜ 2026 ꯗꯒꯤ ꯁꯥꯂꯥꯔꯤ ꯅꯠꯇꯕ ꯄꯦꯃꯦꯟꯠ ꯌꯥꯝꯅ ꯄꯨꯝꯅꯃꯛꯀꯤ TDS ꯁꯤꯖꯤꯟꯅꯕ Income-tax Act, 2025 ꯒꯤ ꯗꯥꯔꯥ꯫ ꯃꯁꯤꯅ ꯃꯃꯥꯡꯒꯤ ꯗꯥꯔꯥ 193 ꯗꯒꯤ 194T ꯐꯥꯑꯣꯕ ꯃꯍꯨꯠ ꯁꯤꯅꯈ꯭ꯔꯦ꯫
1 ꯑꯦꯄ꯭ꯔꯤꯜ 2026 ꯗ TDS ꯔꯦꯠ ꯍꯣꯡꯂꯛꯈꯤꯕꯔꯥ?
ꯌꯥꯝꯅ ꯑꯣꯏꯔꯤꯕ ꯕꯤꯖꯅꯦꯁ ꯄꯦꯃꯦꯟꯠꯀꯤꯗꯃꯛ, ꯍꯣꯡꯂꯛꯈꯤꯗꯦ꯫ Finance Act 2025 ꯃꯇꯨꯡꯒꯤ ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯂꯤꯃꯤꯠ ꯃꯈꯥꯗ ꯆꯠꯈꯤ; ꯗꯥꯔꯥ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯐꯣꯔꯝ ꯈꯛꯇ ꯍꯣꯡꯂꯛꯈꯤ꯫
TDS ꯑꯁꯤ GST ꯌꯥꯎꯅ ꯃꯁꯤꯡꯒꯤ ꯃꯊꯛꯇꯔꯥ GST ꯇꯧꯗꯅꯔꯥ?
ꯕꯤꯂꯗ GST ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗ, GST ꯇꯧꯗꯅ꯫
TDS ꯀꯩꯗꯧꯅ ꯖꯃꯥ ꯇꯧꯒꯗꯒꯦ?
ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 7 ꯇꯥꯡ ꯃꯅꯨꯡꯗ; ꯃꯥꯔꯆꯗ ꯀꯥꯟꯈꯤꯕ TDS 30 ꯑꯦꯄ꯭ꯔꯤꯜ ꯃꯅꯨꯡꯗ꯫
ꯂꯧꯕꯅ PAN ꯂꯩꯇꯕꯗ ꯀꯔꯤ ꯑꯣꯏꯒꯅꯤ?
ꯔꯦꯠ ꯑꯁꯤ 20% ꯅꯠꯇ꯭ꯔꯒ ꯃꯍꯧꯁꯤꯡ ꯔꯦꯠꯀꯤ ꯑꯅꯤꯆꯦꯟ (ꯒꯨꯗꯁ ꯂꯧꯕꯒꯤꯗꯃꯛ 5%) ꯃꯔꯛꯇꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ ꯑꯗꯨꯅꯤ꯫
ꯃꯁꯤ ꯐ꯭ꯔꯤꯔꯥ?
ꯍꯣꯌ, ꯐ꯭ꯔꯤ, ꯂꯣꯒꯤꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫