ꯊꯦꯀꯦꯗꯥꯔ ꯕꯤꯜ › ꯀꯠꯊꯣꯛꯄꯁꯤꯡ
ꯊꯦꯀꯦꯗꯥꯔꯒꯤ ꯕꯤꯂꯗ ꯀꯠꯊꯣꯛꯄꯁꯤꯡ
ꯀ꯭ꯂꯥꯏꯌꯦꯟꯇꯅ ꯃꯇꯝ ꯈꯔꯗꯈꯛ ꯕꯤꯂꯒꯤ ꯁꯦꯜ ꯃꯄꯨꯡ ꯄꯤꯏ꯫ ꯀꯠꯊꯣꯛꯄ ꯈꯨꯗꯤꯡꯃꯛ ꯈꯉꯂꯕꯗꯤ ꯅꯍꯥꯛꯅ ꯆꯦꯛ ꯑꯗꯨ ꯆꯦꯛ ꯇꯧꯕ ꯌꯥꯏ ꯑꯃꯁꯨꯡ ꯃꯇꯨꯡꯗ ꯁꯦꯜ ꯍꯜꯂꯛꯅꯕ ꯍꯥꯌꯕ ꯌꯥꯏ꯫
ꯔꯤꯇꯦꯟꯁꯟ ꯅꯠꯔꯒ ꯁꯤꯀꯌꯨꯔꯤꯇꯤ ꯗꯤꯄꯣꯖꯤꯠ
ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛꯇꯒꯤ ꯆꯥꯗ ꯈꯔ (ꯃꯇꯝ ꯀꯌꯥꯗ 5% ꯅꯠꯔꯒ 10%, ꯀꯟꯠꯔꯦꯛꯇꯅ ꯍꯥꯌꯕꯒꯨꯝꯅ) ꯊꯃꯖꯤꯟꯗꯨꯅ ꯗꯤꯐꯦꯛꯠ ꯂꯥꯏꯌꯕꯤꯂꯤꯇꯤ ꯃꯇꯃꯒꯤ ꯃꯇꯨꯡꯗ ꯍꯜꯂꯛꯏ꯫ ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯁꯦꯜꯅꯤ: ꯇ꯭ꯔꯦꯛ ꯇꯧꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯃꯇꯝꯗ ꯍꯜꯂꯛꯅꯕ ꯍꯥꯌꯕꯤꯌꯨ꯫
ꯏꯅꯀꯝ ꯇꯦꯛꯁ TDS
ꯊꯦꯀꯦꯗꯥꯔꯗ ꯁꯦꯜ ꯄꯤꯕ ꯀ꯭ꯂꯥꯏꯌꯦꯟꯇꯅ TDS ꯀꯠꯊꯣꯀꯏ: ꯊꯦꯀꯦꯗꯥꯔ ꯑꯗꯨ ꯃꯤ ꯑꯃ ꯅꯠꯔꯒ HUF ꯑꯣꯏꯔꯕꯗꯤ ꯃꯇꯝ ꯀꯌꯥꯗ 1%, ꯑꯇꯣꯞꯄꯁꯤꯡꯒꯤꯗꯃꯛ 2%꯫ ꯅꯤꯌꯝ ꯑꯁꯤ ꯍꯧꯖꯤꯛ Income-tax Act, 2025 ꯒꯤ section 393 ꯗ ꯂꯩ (ꯃꯃꯥꯡꯗ section 194C)꯫ ꯕꯤꯂꯗ GST ꯇꯣꯉꯥꯟꯅ ꯎꯠꯂꯕꯗꯤ TDS GST ꯌꯥꯎꯗꯕ ꯚꯦꯜꯌꯨꯗ ꯊꯤꯔꯛꯏ, CBDT Circular 23/2017 ꯗ ꯇꯥꯛꯂꯤꯕꯒꯨꯝꯅ꯫ ꯀꯠꯊꯣꯛꯄ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ Form 26AS / ꯆꯍꯤꯒꯤ ꯁ꯭ꯇꯦꯇꯃꯦꯟꯇꯇ ꯎꯏ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯏꯅꯀꯝ ꯇꯦꯛꯁ ꯔꯤꯇꯔꯅꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ꯫
GST TDS
ꯁꯔꯀꯥꯔꯒꯤ ꯗꯤꯄꯥꯔꯠꯃꯦꯟꯇ, ꯂꯣꯀꯦꯜ ꯕꯣꯗꯤ ꯑꯃꯁꯨꯡ ꯄꯕ꯭ꯂꯤꯛ ꯑꯣꯔꯒꯥꯅꯥꯏꯖꯦꯁꯟ ꯈꯔꯅ CGST Act ꯀꯤ section 51 ꯒꯤ ꯃꯈꯥꯗ ꯀꯟꯠꯔꯦꯛꯇ ꯚꯦꯜꯌꯨ ₹2.5 ꯂꯥꯈꯇꯒꯤ ꯍꯦꯟꯂꯕꯗꯤ 2% GST TDS (1% CGST + 1% SGST, ꯅꯠꯔꯒ 2% IGST) ꯀꯠꯊꯣꯀꯏ꯫ ꯃꯁꯤ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨꯗ ꯊꯤꯔꯛꯏ꯫ ꯀ꯭ꯂꯥꯏꯌꯦꯟꯇꯅ ꯔꯤꯇꯔꯟ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯏꯂꯦꯛꯠꯔꯣꯅꯤꯛ ꯀꯦꯁ ꯂꯦꯖꯔꯗ ꯂꯥꯀꯏ; GST ꯄꯣꯔꯇꯦꯂꯗ ꯃꯁꯤ ꯌꯥꯕꯤꯌꯨ꯫
ꯔꯤꯀꯚꯔꯤ
- ꯃꯣꯕꯤꯂꯥꯏꯖꯦꯁꯟ ꯑꯦꯗꯚꯥꯟꯁ: ꯀꯟꯠꯔꯦꯛꯇꯀꯤ ꯃꯇꯨꯡ ꯏꯟꯅ ꯕꯤꯂꯁꯤꯡꯗꯒꯤ ꯁꯔꯨꯛ ꯁꯔꯨꯛ ꯍꯜꯂꯛꯏ꯫
- ꯀ꯭ꯂꯥꯏꯌꯦꯟꯇꯅ ꯄꯤꯔꯕ ꯃꯦꯇꯦꯔꯤꯌꯦꯜ (ꯁꯤꯃꯦꯟꯇ, ꯁ꯭ꯇꯤꯜ): ꯃꯗꯨꯒꯤ ꯃꯃꯜ ꯍꯜꯂꯛꯏ꯫
- ꯑꯇꯣꯞꯄ: ꯏꯁꯤꯡ, ꯏꯂꯦꯛꯠꯔꯤꯛ, ꯆꯥꯏꯔꯥꯛ; ꯄ꯭ꯔꯤꯟꯇ ꯑꯣꯏꯅꯕ ꯃꯔꯝ ꯏꯕꯤꯌꯨ꯫
ꯅꯦꯠ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ
ꯅꯦꯠ ꯄꯤꯒꯗꯕ = ꯕꯤꯂꯒꯤ ꯁꯦꯜ (ꯚꯦꯜꯌꯨ + GST) − ꯔꯤꯇꯦꯟꯁꯟ − TDS − GST TDS − ꯔꯤꯀꯚꯔꯤ꯫ ꯀ꯭ꯂꯥꯏꯌꯦꯟꯇꯀꯤ ꯄꯦꯃꯦꯟꯠ ꯑꯦꯗꯚꯥꯏꯁꯀ ꯃꯥꯟꯅꯍꯟꯅꯕ ꯃꯦꯀꯔꯅ ꯂꯥꯏꯟ ꯈꯨꯗꯤꯡꯃꯛ ꯄ꯭ꯔꯤꯟꯇ ꯇꯧꯏ꯫