TDS ꯀꯦꯂꯀꯨꯂꯦꯇꯔ › ꯍꯦꯜꯞ › ꯁꯤꯖꯤꯟꯅꯕ
ꯄꯦꯃꯦꯟꯠ ꯑꯃꯗ TDS ꯊꯤꯕꯒꯤ ꯃꯑꯣꯡ
ꯀꯟꯠꯔꯦꯛꯇꯔ, ꯞꯔꯣꯐꯦꯁꯅꯦꯜ ꯅꯠꯇ꯭ꯔꯒ ꯌꯨꯝ ꯂꯧꯕ ꯄꯤꯗ꯭ꯔꯤꯉꯩꯗ, TDS ꯀꯀꯊꯣꯛꯀꯗꯕꯔꯥ, ꯀꯔꯝꯕ ꯔꯦꯇꯇ ꯑꯃꯁꯨꯡ ꯀꯌꯥ ꯄꯤꯒꯗꯒꯦ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯇꯨꯂꯅ Income-tax Act, 2025 ꯃꯇꯨꯡ ꯏꯟꯅ ꯆꯠꯂꯤ ꯑꯃꯁꯨꯡ ꯑꯔꯤꯕ ꯁꯦꯛꯁꯟ ꯅꯝꯕꯔꯁꯨ ꯎꯠꯂꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯄꯦꯃꯦꯟꯠ ꯈꯟꯕꯤꯌꯨ꯫ ꯀꯟꯠꯔꯦꯛꯇꯔ, ꯞꯔꯣꯐꯦꯁꯅꯦꯜ ꯐꯤ, ꯇꯦꯛꯅꯤꯀꯦꯜ ꯁꯔꯕꯤꯁ, ꯌꯨꯝ ꯂꯧꯕ, ꯀꯃꯤꯁꯟ, ꯏꯟꯇꯔꯦꯁ꯭ꯠ, ꯄꯣꯠꯂꯝ ꯂꯧꯕ ꯅꯠꯇ꯭ꯔꯒ ꯄꯥꯔꯇꯅꯔꯒꯤ ꯄꯦ꯫
- ꯀꯅꯥꯗ ꯄꯤꯕꯒꯦ ꯍꯥꯌꯕꯤꯌꯨ꯫ Individual/HUF ꯅꯠꯇ꯭ꯔꯒ ꯑꯇꯣꯞꯄꯁꯤꯡ; ꯐꯪꯕ ꯃꯤꯅ PAN ꯄꯤꯗꯔꯕꯗ PAN ꯒꯤꯗꯃꯛ ꯅꯠꯇꯦ ꯈꯟꯕꯤꯌꯨ꯫
- GST ꯌꯥꯎꯗꯕ ꯑꯦꯃꯥꯎꯟꯠ ꯏꯕꯤꯌꯨ꯫ GST ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗ TDS ꯑꯁꯤ GST ꯒꯤ ꯃꯃꯥꯡꯒꯤ ꯑꯦꯃꯥꯎꯟꯇꯇ ꯂꯩ꯫
- ꯆꯍꯤ ꯑꯁꯤꯗ ꯍꯥꯟꯅꯅ ꯄꯤꯈꯤꯕ ꯏꯕꯤꯌꯨ꯫ threshold ꯌꯥꯝꯕ ꯆꯍꯤ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛꯅꯤ; ꯃꯁꯤ ꯍꯦꯟꯂꯀꯄ ꯄꯦꯃꯦꯟꯇꯇꯒꯤ TDS ꯍꯧꯏ꯫
- ꯗꯤꯄꯣꯖꯤꯠꯀꯤ ꯇꯥꯡ ꯅꯣꯠ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯊꯪꯒꯤ ꯊꯥꯒꯤ 7 ꯒꯤ ꯃꯃꯥꯡꯗ (ꯃꯥꯔꯆꯀꯤꯗꯃꯛ ꯑꯦꯞꯔꯤꯜ 30)꯫
- ꯚꯥꯎꯆꯔ ꯁꯦꯝꯕꯤꯌꯨ꯫ TDS ꯁꯦꯛꯁꯟ ꯑꯃꯁꯨꯡ ꯔꯦꯠꯀ ꯂꯣꯌꯅꯅ voucher.niveshsahayak.in ꯗ ꯄꯦꯃꯦꯟꯠ ꯏꯕꯤꯌꯨ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯀꯟꯠꯔꯦꯛꯇꯔ ꯑꯃꯅ (ꯃꯤꯑꯣꯏ ꯑꯃ, PAN ꯄꯤꯔꯦ) ₹40,000 + 18% GST ꯕꯤꯜ ꯇꯧꯏ꯫ ꯆꯍꯤ ꯑꯁꯤꯗ ꯃꯈꯣꯌꯗ ꯅꯍꯥꯛꯀꯤ ꯑꯍꯥꯅꯕ ꯄꯦꯃꯦꯟꯇꯅꯤ, ꯑꯗꯨꯕꯨ ₹30,000 ꯍꯦꯟꯕ ꯄꯦꯃꯦꯟꯠ ꯑꯃꯗ ꯍꯥꯟꯅꯅ TDS ꯃꯊꯧ ꯇꯥꯏ꯫ ₹40,000 ꯒꯤ TDS 1% = ₹400꯫ ₹47,200 − ₹400 = ₹46,800 ꯄꯤꯕꯤꯌꯨ; ₹400 ꯃꯊꯪꯒꯤ ꯊꯥꯒꯤ 7 ꯒꯤ ꯃꯃꯥꯡꯗ ꯗꯤꯄꯣꯖꯤꯠ ꯇꯧꯕꯤꯌꯨ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
ꯑꯦꯞꯔꯤꯜ 1, 2026 ꯗꯒꯤ TDS ꯑꯁꯤ Income-tax Act, 2025 ꯒꯤ section 393 ꯒꯤ ꯃꯈꯥꯗ ꯂꯩ (194C, 194J, 194I ꯒꯨꯝꯕ ꯑꯔꯤꯕ ꯁꯦꯛꯁꯅꯁꯤꯡ ꯕ꯭ꯔꯦꯀꯦꯇꯇ)꯫ PAN ꯂꯩꯇꯔꯕꯗ TDS 20% (section 397)꯫ ꯔꯦꯠ ꯑꯃꯁꯨꯡ threshold ꯅꯣꯚꯦꯝꯕꯔ 5, 2026 ꯗ ꯆꯦꯛ ꯇꯧꯈꯤꯕꯒꯨꯝꯅ; ꯃꯍꯧꯁꯥꯒꯤ ꯅꯠꯇꯕ ꯊꯧꯗꯣꯀꯁꯤꯡꯒꯤꯗꯃꯛ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯒ ꯀꯟꯐꯔꯝ ꯇꯧꯕꯤꯌꯨ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- GST ꯌꯥꯎꯕ ꯑꯦꯃꯥꯎꯟꯇꯇ TDS꯫ GST ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗ GST ꯒꯤ ꯃꯃꯥꯡꯒꯤ ꯑꯦꯃꯥꯎꯟꯠ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫TDS ꯀꯦꯜꯀꯨꯂꯦꯇꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ
ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ
ꯄꯦꯃꯦꯟꯠ ꯚꯥꯎꯆꯔ ꯑꯃ ꯁꯦꯝꯕꯄꯦꯃꯦꯟꯠ ꯚꯥꯎꯆꯔ ꯑꯃꯅ ꯆꯨꯝꯕ ꯕꯤꯜ ꯂꯩꯇꯕ ꯃꯇꯃꯗ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯅ ꯄꯤꯈꯤꯕ ꯁꯦꯟ ꯏꯔꯤ, ꯅꯠꯇ꯭ꯔꯒ ꯄꯦꯃꯦꯟꯠ ꯑꯃꯒꯤ ꯃꯅꯨꯡꯒꯤ ꯑꯦꯞꯔꯨꯚꯦꯜ ꯑꯣꯏꯅ: ꯃꯅꯥ, ꯀꯥꯔꯇꯦꯖ,…ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯗ ꯄꯤꯈꯤꯕ ꯁꯦꯟꯁꯦꯟ ꯄꯤꯈꯤ ꯑꯁꯤ ꯁꯦꯟ ꯐꯪꯈꯤꯒꯨꯝꯅ ꯆꯜꯂꯤ, ꯑꯣꯟꯅ: ꯃꯁꯤꯅ ꯅꯍꯥꯛꯀꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯂꯁꯤꯡ ꯁꯦꯃꯒꯠꯂꯤ, ꯑꯃꯁꯨꯡ App ꯅ ꯁꯞꯂꯥꯌꯔ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯅꯍꯥꯛꯅ ꯍꯧꯖꯤꯛꯁꯨ ꯄꯤꯒꯗꯕ…ꯅꯍꯥꯛꯀꯤ ꯗꯤꯌꯨ ꯗꯦꯠ ꯑꯃꯁꯨꯡ ꯅꯤꯡꯁꯤꯡꯍꯟꯕꯔꯤꯇꯔꯟ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯁꯥꯡꯕ ꯂꯤꯁ꯭ꯠ ꯑꯃꯒꯤ ꯃꯍꯨꯠꯇ, ꯀꯦꯂꯦꯟꯗꯔꯅ ꯅꯍꯥꯛꯅ ꯀꯔꯝꯅ ꯐꯥꯏꯜ ꯇꯧꯕꯒꯦ ꯍꯪꯏ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯇꯥꯡꯈꯛ ꯎꯠꯂꯤ, ꯂꯦꯃꯍꯧꯔꯤꯕ ꯅꯨꯃꯤꯠ ꯑꯃꯁꯨꯡ…