ᱢᱩᱯᱷᱛ TDS ᱠᱮᱞᱠᱩᱞᱮᱴᱚᱨ: section 393, ᱯᱩᱨᱟᱹᱢ section ᱠᱚ ᱠᱷᱚᱴᱷᱟ ᱨᱮ

ᱱᱚᱶᱟ ᱨᱮ TDS ᱦᱤᱥᱟᱹᱵ ᱪᱮᱫ ᱞᱮᱠᱟ ᱛᱮᱭᱟᱨ ᱥᱮᱱᱟ

1. ᱮᱢ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱴᱷᱮᱠᱟᱫᱟᱹᱨ, ᱯᱷᱮᱥᱮᱣᱟᱹᱨ ᱯᱷᱤᱥ, ᱴᱮᱠᱱᱤᱠᱟᱞ ᱥᱮᱵᱟ, ᱵᱷᱟᱲᱟ, ᱠᱚᱢᱤᱥᱚᱱ, ᱥᱩᱫ, ᱥᱟᱱᱟᱢ ᱠᱷᱟᱹᱛᱮ ᱥᱮ ᱯᱟᱨᱴᱱᱚᱨ ᱨᱮᱭᱟᱜ ᱮᱢ᱾ ᱞᱤᱥᱴ ᱨᱮ ᱱᱟᱶᱟ section 393 ᱯᱩᱨᱟᱹᱢ ᱱᱚᱢᱵᱚᱨ ᱠᱚᱨᱚᱬ ᱨᱮ ᱫᱮᱠᱷᱟᱣ ᱦᱩᱭᱩᱜᱼᱟ᱾
2. ᱚᱠᱟ ᱥᱮ ᱮᱢ ᱡᱟᱱᱟᱣ ᱢᱮ᱾ ᱴᱷᱮᱠᱟᱫᱟᱹᱨ ᱞᱟᱹᱜᱤᱫ ᱨᱮᱴ ᱢᱤᱫ ᱦᱚᱲ ᱥᱮ HUF ᱞᱟᱹᱜᱤᱫ 1% ᱟᱨ ᱮᱴᱟᱜ ᱠᱚ ᱞᱟᱹᱜᱤᱫ 2%᱾ ᱯᱟᱹᱛᱤᱭᱟᱹ ᱦᱚᱲ PAN ᱵᱟᱝ ᱮᱢ ᱟᱠᱟᱱ ᱠᱷᱟᱱ PAN ᱞᱟᱹᱜᱤᱫ “ᱵᱟᱝ” ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
3. GST ᱵᱟᱝ ᱢᱚᱞ ᱚᱞ ᱢᱮ᱾ ᱵᱤᱞ ᱨᱮ GST ᱵᱷᱟᱜ ᱛᱮ ᱫᱮᱠᱷᱟᱣ ᱠᱟᱱ ᱠᱷᱟᱱ, TDS ᱫᱚ GST ᱠᱷᱚᱱ ᱯᱟᱦᱤᱞ ᱢᱚᱞ ᱨᱮ ᱦᱤᱥᱟᱹᱵ ᱦᱩᱭᱩᱜᱼᱟ᱾ GST ᱦᱚᱸ ᱚᱞ ᱢᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱯᱮᱴᱷᱟ ᱧᱮᱞ ᱞᱟᱹᱜᱤᱫ᱾
4. ᱱᱚᱶᱟ ᱥᱮᱨᱢᱟ ᱨᱮ ᱮᱢ ᱟᱠᱟᱱ ᱚᱞ ᱢᱮ᱾ ᱛᱷᱚᱲᱟ ᱥᱤᱢᱟ ᱫᱚ ᱯᱩᱨᱟ ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱱᱟ᱾ ᱴᱩᱞ ᱫᱚ ᱡᱚᱛᱚ ᱥᱤᱢᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱨᱮ ᱞᱟᱠᱟᱣᱚᱜ ᱮᱢ ᱨᱮ ᱠᱟᱴᱚᱜᱼᱟ᱾
5. ᱡᱚᱢᱟ ᱛᱟᱨᱤᱠ ᱚᱞ ᱢᱮ᱾ ᱢᱤᱫ ᱪᱟᱸᱫᱚ ᱨᱮ ᱠᱟᱴ ᱟᱠᱟᱱ TDS ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 7 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ ᱡᱚᱢᱟ ᱦᱩᱭᱩᱜᱼᱟ (ᱢᱟᱨᱪ ᱞᱟᱹᱜᱤᱫ 30 ᱮᱯᱨᱤᱞ)᱾
6. ᱣᱟᱹᱪᱟᱹᱨ ᱛᱮᱭᱟᱨ ᱢᱮ᱾ voucher.niveshsahayak.in ᱨᱮ TDS section ᱟᱨ ᱨᱮᱴ ᱥᱟᱶ ᱮᱢ ᱚᱞ ᱢᱮ; ᱩᱱᱟ ᱛᱟᱭᱚᱢ ᱞᱟᱛᱟᱨ TDS ᱨᱮᱡᱤᱥᱴᱟᱨ ᱨᱮ ᱫᱮᱠᱷᱟᱣᱟ᱾

ᱱᱚᱶᱟ ᱫᱚ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱪᱮᱫ ᱠᱚᱨᱟᱣᱟ

• ᱱᱟᱶᱟ ᱟᱨ ᱯᱩᱨᱟᱹᱢ ᱱᱚᱢᱵᱚᱨ ᱢᱤᱫ ᱥᱟᱶ: “393 (ᱯᱩᱨᱟᱹᱢ 194C)”, ᱚᱱᱟᱛᱮ CA, ᱯᱟᱹᱛᱤᱭᱟᱹ ᱦᱚᱲ ᱟᱨ ᱯᱩᱨᱟᱹᱱᱤ ᱵᱤᱞ ᱫᱚ ᱯᱩᱨᱟᱹᱢ ᱱᱚᱢᱵᱚᱨ ᱵᱮᱵᱷᱟᱨᱟ᱾
• ᱡᱚᱛᱚ ᱥᱤᱢᱟ ᱧᱮᱞᱟ: ᱴᱷᱮᱠᱟᱫᱟᱹᱨ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱵᱤᱞ ₹30,000 ᱥᱮ ᱥᱮᱨᱢᱟ ₹1 ᱞᱟᱠᱷ, ᱯᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱥᱮᱨᱢᱟ ₹50,000, ᱵᱷᱟᱲᱟ ᱞᱟᱹᱜᱤᱫ ᱢᱟᱦᱟ ₹50,000, ᱠᱚᱢᱤᱥᱚᱱ ₹20,000, ᱥᱩᱫ ₹10,000, ᱯᱩᱨᱪᱮᱥ ₹50 ᱞᱟᱠᱷ᱾
• PAN ᱵᱟᱝ ᱨᱮᱴ: 20% ᱥᱮ ᱨᱮᱴ ᱨᱮᱭᱟᱜ ᱵᱟᱨᱭᱟ ᱜᱩᱱᱟ ᱪᱮᱫ ᱵᱟᱹᱲᱛᱤ (ᱥᱟᱱᱟᱢ ᱠᱷᱟᱹᱛᱮ ᱞᱟᱹᱜᱤᱫ 5%)᱾
• ᱥᱟᱱᱟᱢ ᱠᱷᱟᱹᱛᱮ (ᱯᱩᱨᱟᱹᱢ 194Q): ᱥᱮᱨᱢᱟ ᱨᱮ ᱢᱤᱫ ᱵᱮᱪᱮᱭᱟᱹ ᱠᱷᱚᱱ ₹50 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱯᱩᱨᱪᱮᱥ ᱨᱮᱭᱟᱜ ᱵᱷᱟᱜ ᱨᱮ ᱜᱮ TDS᱾
• TDS ᱨᱮᱡᱤᱥᱴᱟᱨ: ᱟᱢᱟᱜ ᱥᱮᱣ ᱟᱠᱟᱱ ᱮᱢ ᱣᱟᱹᱪᱟᱹᱨ ᱨᱮ ᱠᱟᱴ ᱟᱠᱟᱱ TDS, ᱢᱟᱦᱟ ᱟᱨ section ᱞᱮᱠᱟ, ᱡᱚᱢᱟ ᱛᱟᱨᱤᱠ ᱥᱟᱶ᱾
• ᱟᱢ ᱠᱷᱚᱱ ᱠᱟᱴ ᱟᱠᱟᱱ TDS: ᱠᱚᱥᱴᱚᱢᱚᱨ ᱠᱚ TDS ᱠᱟᱴ ᱟᱠᱟᱱ ᱨᱤᱥᱤᱫ, ᱥᱮᱨᱢᱟ ᱴᱮᱠᱥ ᱵᱤᱵᱨᱚᱬ ᱥᱟᱶ ᱢᱮᱞᱟᱣ ᱞᱟᱹᱜᱤᱫ᱾

ᱟᱢᱟᱜ ᱰᱮᱴᱟ ᱟᱢᱟᱜ ᱥᱟᱶ ᱛᱟᱦᱮᱸᱱᱟ

ᱠᱮᱞᱠᱩᱞᱮᱴᱚᱨ ᱟᱢᱟᱜ ᱵᱨᱟᱣᱡᱚᱨ ᱨᱮ ᱪᱟᱞᱟᱜᱼᱟ᱾ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱫᱚ ᱟᱢᱟᱜ Nivesh Sahayak ᱰᱮᱴᱟ ᱦᱚᱢ (my.niveshsahayak.in) ᱨᱮ ᱥᱮᱣ ᱟᱠᱟᱱ ᱣᱟᱹᱪᱟᱹᱨ ᱟᱨ ᱨᱤᱥᱤᱫ ᱯᱟᱲᱦᱟᱣᱟ᱾ ᱪᱮᱫ ᱦᱚᱸ ᱟᱞᱮ ᱥᱮ Income-tax Department ᱥᱮᱱ ᱵᱟᱝ ᱵᱷᱮᱡᱟᱜᱼᱟ᱾

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