ᱴᱷᱤᱠᱟᱫᱟᱨ ᱵᱤᱞ › ᱠᱟᱴᱟᱣ
ᱴᱷᱤᱠᱟᱫᱟᱨ ᱵᱤᱞ ᱨᱮ ᱠᱟᱴᱟᱣ
ᱠᱞᱟᱭᱮᱱᱴ ᱠᱚᱢ ᱜᱮ ᱯᱩᱨᱟᱹ ᱵᱤᱞ ᱴᱟᱠᱟ ᱮᱢᱟ᱾ ᱥᱟᱱᱟᱢ ᱠᱟᱴᱟᱣ ᱵᱟᱰᱟᱭ ᱞᱮᱠᱷᱟᱱ ᱟᱢ ᱪᱮᱠ ᱡᱟᱺᱪ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ ᱟᱨ ᱛᱟᱭᱚᱢ ᱴᱟᱠᱟ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱨᱤᱴᱮᱱᱥᱚᱱ ᱥᱮ ᱥᱤᱠᱭᱩᱨᱤᱴᱤ ᱰᱤᱯᱚᱡᱤᱴ
ᱥᱟᱱᱟᱢ ᱵᱤᱞ ᱠᱷᱚᱱ ᱢᱤᱫ ᱯᱟᱨᱥᱮᱱᱴ (ᱟᱭᱢᱟ ᱫᱷᱟᱣ 5% ᱥᱮ 10%, ᱠᱚᱱᱴᱨᱮᱠᱴ ᱞᱟᱹᱭ ᱞᱮᱠᱟ) ᱛᱟᱺᱜᱤ ᱠᱟᱛᱮ ᱰᱤᱯᱷᱮᱠᱴ ᱞᱟᱭᱵᱤᱞᱤᱴᱤ ᱚᱠᱛᱚ ᱛᱟᱭᱚᱢ ᱨᱩᱣᱟᱹᱲ ᱮᱢᱚᱜᱼᱟ᱾ ᱱᱚᱣᱟ ᱟᱢᱟᱜ ᱜᱮ ᱟᱹᱢᱫᱟᱹᱱᱤ: ᱴᱨᱮᱠ ᱢᱮ ᱟᱨ ᱚᱠᱛᱚ ᱨᱮ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞᱤ ᱢᱮ᱾
ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ TDS
ᱴᱷᱤᱠᱟᱫᱟᱨ ᱮ ᱮᱢᱤᱭᱟᱹ ᱠᱞᱟᱭᱮᱱᱴ TDS ᱮ ᱠᱟᱴᱟᱣᱟ: ᱴᱷᱤᱠᱟᱫᱟᱨ ᱦᱚᱲ ᱥᱮ HUF ᱞᱮᱠᱷᱟᱱ ᱟᱭᱢᱟ ᱫᱷᱟᱣ 1%, ᱮᱴᱟᱜ ᱞᱟᱹᱜᱤᱫ 2%᱾ ᱱᱚᱣᱟ ᱱᱤᱭᱚᱢ ᱱᱤᱛᱚᱜ Income-tax Act, 2025 ᱨᱮᱭᱟᱜ section 393 ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ (ᱞᱟᱦᱟ ᱨᱮ section 194C)᱾ ᱵᱤᱞ ᱨᱮ GST ᱟᱞᱟᱜ ᱩᱫᱩᱜ ᱞᱮᱠᱷᱟᱱ TDS GST ᱵᱟᱹᱱᱩᱜ ᱵᱮᱞᱭᱩ ᱨᱮ ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ, ᱡᱮᱞᱮᱠᱟ CBDT Circular 23/2017 ᱨᱮ ᱵᱩᱡᱷᱟᱹᱣᱮᱱᱟ᱾ ᱠᱟᱴᱟᱣ ᱟᱢᱟᱜ Form 26AS / ᱥᱮᱨᱢᱟ ᱥᱴᱮᱴᱢᱮᱱᱴ ᱨᱮ ᱧᱮᱞᱚᱜᱼᱟ ᱟᱨ ᱟᱢ ᱟᱢᱟᱜ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ ᱨᱤᱴᱟᱨᱱ ᱨᱮ ᱠᱞᱮᱢ ᱢᱮ᱾
GST TDS
ᱥᱚᱨᱠᱟᱨᱤ ᱵᱤᱵᱷᱟᱜ, ᱞᱚᱠᱟᱞ ᱵᱚᱰᱤ ᱟᱨ ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱥᱚᱨᱠᱟᱨᱤ ᱥᱟᱸᱥᱛᱷᱟᱱ CGST Act ᱨᱮᱭᱟᱜ section 51 ᱞᱟᱛᱟᱨ ᱨᱮ ᱠᱚᱱᱴᱨᱮᱠᱴ ᱵᱮᱞᱭᱩ ₹2.5 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱞᱮᱠᱷᱟᱱ 2% GST TDS (1% CGST + 1% SGST, ᱥᱮ 2% IGST) ᱠᱚ ᱠᱟᱴᱟᱣᱟ᱾ ᱱᱚᱣᱟ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ ᱨᱮ ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ᱾ ᱠᱞᱟᱭᱮᱱᱴ ᱨᱤᱴᱟᱨᱱ ᱯᱷᱟᱭᱤᱞ ᱛᱟᱭᱚᱢ ᱱᱚᱣᱟ ᱟᱢᱟᱜ ᱤᱞᱮᱠᱴᱨᱚᱱᱤᱠ ᱠᱮᱥ ᱞᱮᱡᱟᱨ ᱨᱮ ᱦᱮᱡᱚᱜᱼᱟ; GST ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱚᱱᱟ ᱢᱟᱱᱟᱣ ᱢᱮ᱾
ᱨᱤᱠᱚᱵᱷᱟᱨᱤ
- ᱢᱚᱵᱤᱞᱟᱭᱡᱮᱥᱚᱱ ᱮᱰᱵᱷᱟᱱᱥ: ᱠᱚᱱᱴᱨᱮᱠᱴ ᱞᱮᱠᱟ ᱵᱤᱞ ᱠᱷᱚᱱ ᱠᱤᱥᱛᱤ ᱨᱮ ᱨᱩᱣᱟᱹᱲ ᱦᱟᱛᱟᱣᱚᱜᱼᱟ᱾
- ᱠᱞᱟᱭᱮᱱᱴ ᱮᱢ ᱡᱤᱱᱤᱥ (ᱥᱤᱢᱮᱱᱴ, ᱥᱴᱤᱞ): ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱜᱚᱱᱚᱝ ᱨᱩᱣᱟᱹᱲ ᱦᱟᱛᱟᱣᱚᱜᱼᱟ᱾
- ᱮᱴᱟᱜ: ᱫᱟᱜ, ᱵᱤᱡᱞᱤ, ᱡᱚᱨᱤᱢᱟᱱᱟ; ᱯᱨᱤᱱᱴ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱨᱚᱬ ᱚᱞ ᱢᱮ᱾
ᱱᱮᱴ ᱡᱟᱺᱪ ᱢᱮ
ᱱᱮᱴ ᱮᱢ = ᱵᱤᱞ ᱴᱟᱠᱟ (ᱵᱮᱞᱭᱩ + GST) − ᱨᱤᱴᱮᱱᱥᱚᱱ − TDS − GST TDS − ᱨᱤᱠᱚᱵᱷᱟᱨᱤ᱾ ᱠᱞᱟᱭᱮᱱᱴ ᱨᱮᱭᱟᱜ ᱯᱮᱢᱮᱱᱴ ᱮᱰᱵᱷᱟᱭᱤᱥ ᱥᱟᱞᱟᱜ ᱢᱤᱞᱟᱹᱣ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱠᱟᱨ ᱥᱟᱱᱟᱢ ᱞᱟᱭᱤᱱ ᱯᱨᱤᱱᱴᱟ᱾