TDS › TDS ꯔꯦꯠ ꯆꯥꯔꯇ
TDS ꯔꯦꯠ ꯆꯥꯔꯇ 2026-27 (ꯗꯥꯔꯥ 393)
1 ꯑꯦꯄ꯭ꯔꯤꯜ 2026 ꯗꯒꯤ Income-tax Act, 2025 ꯅ 1961 ꯒꯤ ꯑꯦꯛꯇ ꯃꯍꯨꯠ ꯁꯤꯅꯈ꯭ꯔꯦ꯫ ꯁꯥꯂꯥꯔꯤꯒꯤ TDS ꯍꯧꯖꯤꯛ ꯗꯥꯔꯥ 392 ꯑꯃꯁꯨꯡ ꯃꯃꯥꯡꯗ ꯗꯥꯔꯥ 193 ꯗꯒꯤ 194T ꯐꯥꯑꯣꯕ ꯑꯣꯏꯈꯤꯕ ꯑꯇꯣꯞꯄ TDS ꯄꯨꯝꯅꯃꯛ ꯍꯧꯖꯤꯛ ꯗꯥꯔꯥ 393, ꯇꯦꯕꯜ ꯌꯥꯎꯅꯅ ꯑꯃꯈꯛꯇꯅꯤ꯫ ꯕꯤꯖꯅꯦꯁ ꯄꯦꯃꯦꯟꯠꯀꯤ ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯂꯤꯃꯤꯠ Finance Act 2025 ꯃꯇꯨꯡꯗ ꯂꯩꯔꯝꯕꯒꯨꯝꯅ ꯂꯩ꯫
ꯌꯥꯝꯅ ꯑꯣꯏꯔꯤꯕ ꯕꯤꯖꯅꯦꯁ ꯄꯦꯃꯦꯟꯠꯁꯤꯡ
| ꯄꯦꯃꯦꯟꯠ | ꯃꯃꯥꯡꯒꯤ ꯗꯥꯔꯥ | ꯔꯦꯠ | ꯃꯁꯤꯡ ꯐꯥꯑꯣꯕ TDS ꯂꯩꯇꯦ |
|---|---|---|---|
| ꯀꯟꯠ꯭ꯔꯥꯛꯇꯔ ꯅꯠꯇ꯭ꯔꯒ ꯁꯕ-ꯀꯟꯠ꯭ꯔꯥꯛꯇꯔ | 194C | ꯏꯟꯗꯤꯚꯤꯗꯨꯌꯦꯜ/HUF 1%, ꯑꯇꯣꯞꯄꯁꯤꯡ 2% | ꯕꯤꯜ ꯑꯃꯗ ₹30,000 ꯑꯃꯁꯨꯡ ꯆꯍꯤꯗ ₹1,00,000 |
| ꯄ꯭ꯔꯣꯐꯦꯁꯟꯦꯜ ꯐꯤ | 194J | 10% | ꯆꯍꯤꯗ ₹50,000 |
| ꯇꯦꯛꯅꯤꯀꯦꯜ ꯁꯔꯚꯤꯁ, ꯀꯣꯜ ꯁꯦꯟꯇꯔ, ꯐꯤꯜꯝ ꯔꯣꯌꯥꯂꯇꯤ | 194J | 2% | ꯆꯍꯤꯗ ₹50,000 |
| ꯗꯥꯏꯔꯦꯛꯇꯔꯒꯤ ꯐꯤ (ꯁꯥꯂꯥꯔꯤ ꯅꯠꯇꯦ) | 194J | 10% | ꯂꯤꯃꯤꯠ ꯂꯩꯇꯦ |
| ꯀꯃꯤꯁꯟ ꯅꯠꯇ꯭ꯔꯒ ꯗꯂꯥꯜ | 194H | 2% | ꯆꯍꯤꯗ ₹20,000 |
| ꯂꯝ, ꯕꯤꯜꯗꯤꯡ, ꯐꯔꯅꯤꯆꯔꯒꯤ ꯔꯦꯟꯠ | 194I | 10% | ꯊꯥ ꯑꯃꯗ ₹50,000 |
| ꯄ꯭ꯂꯥꯟꯠ ꯑꯃꯁꯨꯡ ꯃꯦꯁꯤꯅꯔꯒꯤ ꯔꯦꯟꯠ | 194I | 2% | ꯊꯥ ꯑꯃꯗ ₹50,000 |
| ꯑꯣꯗꯤꯠ ꯂꯩꯇꯕ ꯏꯟꯗꯤꯚꯤꯗꯨꯌꯦꯜ/HUF ꯒꯤ ꯔꯦꯟꯠ | 194-IB | 2% | ꯊꯥ ꯑꯃꯗ ₹50,000 |
| ꯕꯦꯉ꯭ꯀ/ꯄꯣꯁ꯭ꯠ ꯑꯣꯐꯤꯁ ꯅꯠꯇꯕ ꯏꯟꯇꯔꯦꯁ꯭ꯠ | 194A | 10% | ꯆꯍꯤꯗ ₹10,000 |
| ꯑꯣꯗꯤꯠ ꯂꯩꯇꯕ ꯏꯟꯗꯤꯚꯤꯗꯨꯌꯦꯜ/HUF ꯅ ꯄꯤꯕ ꯀꯟꯠ꯭ꯔꯥꯛꯇ/ꯄ꯭ꯔꯣꯐꯦꯁꯟꯦꯜ ꯋꯔꯛ | 194M | 2% | ꯆꯍꯤꯗ ₹50 ꯂꯥꯈ |
| ꯒꯨꯗꯁ ꯂꯧꯕ (ꯂꯧꯕꯒꯤ ꯇꯔꯅꯑꯣꯚꯔ ₹10 ꯀ꯭ꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ) | 194Q | ₹50 ꯂꯥꯈꯗꯒꯤ ꯃꯊꯛꯀꯤ ꯃꯁꯤꯡꯒꯤ 0.1% | ꯂꯧꯃꯤ ꯑꯃꯗꯒꯤ ꯆꯍꯤꯗ ₹50 ꯂꯥꯈ |
| ꯄꯥꯔꯇꯅꯔꯒꯤ ꯁꯥꯂꯥꯔꯤ, ꯀꯃꯤꯁꯟ, ꯏꯟꯇꯔꯦꯁ꯭ꯠ | 194T | 10% | ꯆꯍꯤꯗ ₹20,000 |
ꯃꯁꯤ ꯄꯨꯝꯅꯃꯛ ꯍꯧꯖꯤꯛ ꯗꯥꯔꯥ 393 ꯗ ꯂꯩ꯫ 1 ꯑꯦꯄ꯭ꯔꯤꯜ 2026 ꯃꯃꯥꯡꯒꯤ ꯄꯦꯃꯦꯟꯠꯀꯤꯗꯃꯛ ꯃꯃꯥꯡꯒꯤ ꯗꯥꯔꯥ ꯅꯝꯕꯔ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ; ꯆꯍꯤ ꯑꯗꯨꯁꯤꯡ ꯍꯧꯖꯤꯛꯁꯨ 1961 ꯒꯤ ꯑꯦꯛꯇꯅ ꯆꯨꯃꯈ꯭ꯔꯦ꯫
ꯃꯁꯤꯡ ꯍꯣꯡꯗꯣꯀꯄ ꯋꯥꯐꯃꯁꯤꯡ
- PAN ꯂꯩꯇꯦ: 20% ꯅꯠꯇ꯭ꯔꯒ ꯔꯦꯠꯀꯤ ꯑꯅꯤꯆꯦꯟ (ꯒꯨꯗꯁ ꯂꯧꯕꯒꯤꯗꯃꯛ 5%) ꯃꯔꯛꯇꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ꯫
- GST: ꯕꯤꯂꯗ GST ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗ, TDS ꯑꯁꯤ GST ꯇꯧꯗꯅ ꯃꯁꯤꯡꯒꯤ ꯃꯊꯛꯇ ꯍꯤꯁꯥꯕ ꯇꯧꯏ (ꯃꯃꯥꯡꯒꯤ ꯑꯦꯛꯇꯗ ꯃꯁꯤ CBDT Circular 23/2017 ꯑꯣꯏꯈꯤ; ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯠꯅ ꯑꯇꯣꯞꯄ ꯄꯥꯎꯇꯥꯛ ꯄꯤꯗꯕꯗ ꯃꯈꯣꯌꯒꯨꯝꯅ ꯃꯑꯣꯡ ꯑꯗꯨꯃꯛ ꯆꯠꯄꯤꯌꯨ)꯫
- ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯔ: ꯒꯨꯗꯁ ꯀꯦꯔꯦꯖ 10 ꯅꯠꯇ꯭ꯔꯒ ꯃꯗꯨꯗꯒꯤ ꯍꯟꯅ ꯂꯩꯕ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯔꯅ PAN ꯌꯥꯎꯅꯅ ꯗꯤꯀ꯭ꯂꯦꯔꯦꯁꯟ ꯄꯤꯔꯕꯗ ꯀꯟꯠ꯭ꯔꯥꯛꯇꯔ ꯅꯤꯌꯝ ꯃꯇꯨꯡ ꯏꯟꯅ TDS ꯇꯧꯗꯅ ꯄꯦꯃꯦꯟꯠ ꯇꯧꯏ꯫
- ꯅꯦꯝꯍꯜꯂꯕ-ꯀꯥꯟꯕ ꯁꯥꯔꯇꯤꯐꯤꯀꯦꯠ: ꯂꯧꯕꯅ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇꯇꯒꯤ ꯑꯃꯥ ꯎꯠꯄꯤꯔꯕꯗ, ꯃꯗꯨꯗ ꯂꯩꯕ ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
TCS: ꯍꯧꯖꯤꯛ ꯃꯇꯧ ꯈꯔꯗ ꯈꯛꯇ
₹50 ꯂꯥꯈꯗꯒꯤ ꯍꯦꯟꯅ ꯒꯨꯗꯁ ꯂꯧꯁꯤꯅꯕꯗ TCS (ꯃꯃꯥꯡꯒꯤ ꯗꯥꯔꯥ 206C(1H)) 1 ꯑꯦꯄ꯭ꯔꯤꯜ 2025 ꯗꯒꯤ ꯂꯧꯊꯣꯀꯈ꯭ꯔꯦ꯫ ꯑꯇꯣꯞꯄ TCS (ꯃꯃꯥꯡꯒꯤ 206C, ꯍꯧꯖꯤꯛ ꯗꯥꯔꯥ 394) ꯑꯁꯤ ꯁ꯭ꯀ꯭ꯔꯥꯄ, ꯃꯤꯅꯦꯔꯦꯜ, ꯍꯨꯏꯅ ꯄ꯭ꯔꯣꯗꯛꯇ ꯑꯃꯁꯨꯡ ₹10 ꯂꯥꯈꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯣꯇꯔ ꯒꯥꯔꯤ ꯃꯇꯧꯒꯤ ꯁꯞꯁꯤꯌꯦꯜ ꯒꯨꯗꯁꯇ, ꯑꯃꯁꯨꯡ ꯃꯄꯥꯟꯒꯤ ꯔꯤꯃꯤꯇꯦꯟꯁ ꯈꯔꯗ ꯈꯛꯇ ꯂꯦꯞꯂꯤ꯫ ꯗꯣꯀꯥꯟ ꯑꯃꯁꯨꯡ ꯚꯦꯄꯥꯔꯤ ꯌꯥꯝꯅ ꯃꯤꯅꯅ ꯃꯈꯣꯌꯒꯤ ꯕꯤꯜꯗ TCS ꯀꯂꯦꯛꯇ ꯇꯧꯗꯦ꯫
ꯈꯨꯗꯝ
ꯄꯨꯅꯥꯒꯤ ꯐꯥꯝ ꯑꯃꯅ ꯖꯨꯅꯗ ₹40,000 ꯑꯃꯁꯨꯡ ꯅꯣꯚꯦꯝꯕꯔ 2026 ꯗ ₹35,000 CA ꯑꯃꯗ ꯄꯤꯏ꯫ ꯖꯨꯟ: ꯄꯨꯝꯅꯃꯛ ₹40,000, ₹50,000 ꯃꯅꯨꯡꯗ, TDS ꯂꯩꯇꯦ꯫ ꯅꯣꯚꯦꯝꯕꯔ: ꯆꯍꯤꯒꯤ ꯄꯨꯝꯅꯃꯛ ₹75,000 ꯑꯣꯏꯈꯤ, ₹50,000 ꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯖꯨꯅꯒꯤ ꯄꯦꯃꯦꯟꯠ ꯌꯥꯎꯅꯅ ꯄꯨꯝꯅꯃꯛ ₹75,000 ꯒꯤ ꯃꯊꯛꯇ TDS ꯂꯩ: 10% = ₹7,500, ꯅꯣꯚꯦꯝꯕꯔꯒꯤ ꯄꯦꯃꯦꯟꯇꯗꯒꯤ ꯀꯥꯟꯏ (CA ꯅ ₹27,500 ꯐꯪꯏ)꯫ CA ꯅ PAN ꯄꯤꯗꯕꯗ: 20%, ₹15,000꯫