TDS kya Hai? And ye Kab or Kyu Deduct hota Hai

Ek vyakti ke liye income (aay) ke vibhinn sources (stroth) ho sakte hain. Income tax ek direct tax (pratyaksh kar) hai jiska unhewn bhugtan karna avashyak hai aur yah is baat par nirbhar karta hai ki unki kul income (aay) kis tax bracket mein aati hai.

Bharatiya tax system (kar pranali) ke anusar, tax deducted at source (TDS) yani stroth par kar katouti, taxation (kar-nirdharan) mein ek mahatvapurn shabd hai, jiska taxpayers (kar data) par ahem asar hota hai. Yah sarkar dwara income tax ekatrit karne ka ek tarika hai aur didti (jis vyakti ke income se katouti ki jati hai) ke liye yah suvidhajanak hai kyonki iski katouti apne aap hoti hai.

Contents hide

1 Tds Ka Arth Aur Tds Ka Full Form

2 Tax Deducted at Source (Stroth Par Kar Katouti) Mein Rates (Daron) Ke Liye Kya Niyam Hain?

3 Salary (Vetan) Mein Se Kitni Tax Katouti Kiye Jaane Ki Avashyakta Hai?

4 Vitthiye Varsh Ke Dauran Kya Tds Rashi Mein Badlaav Ho Sakta Hai?

5 Tds Refund Ke Liye Kaise Apply Karein?

6 Uchit Tds Katouti Sunishchit Karein

7 Form 26as Kya Hota Hai? What is Form 26as?

8 Kuch Sawaal Aur Jawaab – Tds Ke Baare Mein

8.1 **1. Tds Ka Full Form Kya Hai?**

8.2 **2. Tds Kyun Kata Jata Hai?**

8.3 **3. Tds Kya Hai?**

8.4 **4. Tds Kitna Pratishat Kata Hai?**

8.5 **5. Tds Kya Hai Aur Iski Ganana Kaise Ki Jati Hai?**

8.6 **6. Tds Kyun Lagaya Jata Hai?**

Tds Ka Arth Aur Tds Ka Full Form

TDS ek Direct Taxation (Pratyaksh Kar-Nirdharan) ka tareeka hai jiski shuruaat Income Source (Aay ke Srot) se ya Income Payout (Aay ki Adaygi) ke samay se hi tax ikatthaa karne ke liye ki gayi. TDS ka full form hota hai

Tax Deducted at Source yaani Srot par ki gayi Tax (Kar) Katouti. Is paddhati ke antargat, yadi koi vyakti (Katouti Karnewala/Deductor) kisi anya vyakti ko bhugtan karne ke liye zimmedar hai to vah Source (Srot) par Tax me Deduction (Katouti) kar shesh raashi Deductee ko transfer karega.

Kaati gayi TDS rashi Kendriya Sarkar ko bhej di jayegi. Form 26AS ya Deductor (Katouti Karnewale) dwara jaari kiye gaye TDS Certificate (Pramanpatra) mein Deducted Tax Deducted at Source (TDS) rashi ki jaanch ki ja sakti hai.

TDS tax chori par niyantran rakhne mein madad karta hai. Itna hi nahin, is paddhati mein tax payer (kardata) ko vittiya varsh ke ant mein varshik kar ke roop mein ek badi rashi ka bhugtan karne ki avashyakta nahin hoti.

TDS ka arth behtar tarikke se samjhne ke liye aaiye ek udaharan lete hain. Yadi bhugtan ka Swaroop professional fees (peshewar shulk) hai aur nirdharit tax rate 10% hai.

Shri X ko professional fees ke roop mein Rs. 20,000/- ka bhugtan karne ke liye, ABC Ltd. ko Rs. 2000/- ka deduction (katouti) karna hoga aur Rs. 18,000/- ka net payment (nival bhugtan) karna hoga. ABC Ltd. dwara deduct (katouti) ki gayi Rs. 2000/- ki rashi seedhe taur par Sarkar ke khate mein jama kar di jati hai.

Tax Deducted at Source (Stroth Par Kar Katouti) Mein Rates (Daron) Ke Liye Kya Niyam Hain?

Keval income tax return bharne ke liye hi nahin lekin TDS ke sambandh mein bhi niyam maujood hain. Yadi ek vyakti ya sanstha paryapt roop se in niyamon ka palan karti hai to ve dand, shulk ya byaaj taal sakte hain. TDS se jude pramukh niyam hain:

Mahatvapurn niyamon mein sabse pehla niyam yah hai ki stroth par kiya jaane wala tax deduction (katouti) jab bhugtan deya ho ya jab vastavik rashi di jati hai, jo bhi pehle ho, to deduct (katouti) kiya jaaye.

TDS deduction (katouti) mein deri se jab tak tax deduction (kar katouti) nahin ki jaati prati mah @ 1% ke rate se byaaj bharna hoga.
Pratyek vyakti ko chaahe vo employer (niyokta) ho ya koi anya, use agle mahine ki 7 taarikh se pehle sarkar ke khate mein tax jama karna avashyak hai.
TDS ke deri se ya ghair-bhugtan ke maamale mein prati mah 1.5% ke rate (dar) se byaaj vasoolaa jayega jab tak tax jama nahin kiya jaata.

Salary (Vetan) Mein Se Kitni Tax Katouti Kiye Jaane Ki Avashyakta Hai?

Vyaktiyon dwara bhugtan karne ke sabse samanya prakaron mein se ek hai karmachariyon ko dee jaanewali salary (vetan).

Income tax (ayakar) ko sanchalit karne vaale maujooda niyamon ke anusar salary income (vetan aay) se TDS deduct (katouti) karne ka koi fixed-rate (nishchit dar) nahin hai. Yah karmachari ke taxable income (karyogy aay) par lagu hone vaale income tax slab par nirbhar karta hai.

Iske baad employer (niyokta) ‘income tax ke average rate/average dar’ ke aadhar par tax liability (kar deyta) calculate karta hai.

Average rate/average dar ka matlab kul tax liability (kar deyta) ko karmachari ki kul income (aay) se vibhajit karna hai. Kul tax liability (kar deyta) calculate karne ke liye salary par tax deduction (kar katouti) karne se pehle employer (niyokta) karmachari dwara kiye gaye sabhi investments (nivesh) par vichar karta hai.

Chhoot: Yadi estimated salary (anumani vetan) basic exemption limit (mool chhoot seema) se zyada na ho to stroth par koi tax deduct (kar katouti) nahin kiya jana chahiye.
Chhoot prapt bhatte: Leave Travel Concession (LTC) / Yatra avkash chhoot, House Rent Allowance (HRA) / Ghar kiraya bhatta, conveyance/parivahan, yatra jaise bhatte nirbhari seema ke anusar chhoot prapt (exempted) mane jate hain. Iske saath hi, taxable income (karyogy vetan) calculate karne ke liye anya anulabh (atirikt suvidhaayein) jo vetan ka bhaag nahin hote, use karmachari ke kul salary (vetan) mein se ghataaya jana chahiye.
Anya katoutiyan: Anya katoutiyan bhi hoti hain jaise dhara 80C, 80CCC, 80CCD, 80CCF, 80D, 80DD, 80DDB, 80E aur 80EEEE jin par varshik aay calculate aur stroth par tax deduct (stroth par kar katouti) karte samay vichar kiya jana chahiye.

Note: In deductions ko claim (katoutiyo ka daava pesh) karne ke liye vyakti ko investments (nivesh) karne aur inhe ghoshit karne ki avashyakta hai.

Vitthiye Varsh Ke Dauran Kya Tds Rashi Mein Badlaav Ho Sakta Hai?

Aam taur par, employer (niyokta) karmachari ki net taxable income (nival karyogy aay) ke aadhar par TDS deduct (katouti) karta hai. Iska matlab hai gross taxable income (sakal karyogy aay) mein se (employer/employee dwara dee gayi jaankari ke aadhar) dhara 80C se 80U ke antargat tax saving deductions (kar bachat katoutiyo) ko ghatana.

Kyunki income tax ki average rate (aushat dar) ka calculation karmachari dwara ki gayi ghoshnaon ya aagami avadhi ke liye karmachari ke poorvanumaanit salary ke aadhar par kiya jata hai, ismein nimnlikhit paristhitiyon mein badlaav ho sakta hai:

Saal ke dauran karmachari dwara praapt kiya gaya koi bhi bonus ya salary vriddhi jo unki income (aay) mein aur isliye peyable tax (dey kar) mein vriddhi karta hai.
Tax saving investment (kar bachat nivesh) ke saboot prastut karna jo unhone pehle prastut nahin kiye the.
Vaastavik tax saving investment (kar bachat nivesh) rashi saal ke shuruaat mein karmachari dwara ki gayi ghoshna se kam hai.
Karmachari dwara nayi naukri badalne ke maamle mein.

Aise maamlo mein pehle ki gayi kam deduction (katouti) ko poora karne ke liye baad ke mahino mein atirikt TDS deduction (katouti) kiya jata hai. Isi tarah, yadi kisi kaaranvash, employer (niyokta) ne TDS ke higher rate (uchch dar) ke anusar katouti ki hai to aane wale mahino mein kul TDS ko aushat karne ke liye kam TDS kata jayega.

Tds Refund Ke Liye Kaise Apply Karein?

Ek pramukh galat dharaṇā jo kai logon mein hoti hai ki adhik TDS ka refund income tax refund se alag hota hai. Haan, yadi aapka varshik income tax return daakhil karte samay keval ek hi prakar ka return hota hai jiska aap dava karte hain.

TDS refund daakhil karne ke liye khata kramank aur IFSC code jaise bank khate ka vivaran dena anivarya hota hai. Aisa na kar paane par aapke liye ek valid file nahi ban paayegi. Yadi jitni katouti ki jaani thi koi usse zyada tax katouti karta hai, to aapko income tax refund kiya jaayega jiske liye varshik income tax return (ITR) daakhil karte waqt dava prastut kiya ja sakta hai.

Udaharan ke liye, aap ek transport agency ke maalik hain aur aapki ek swamitv wali firm hai. Aapne Rs. 20,000/- ka ek invoice prastut kiya hai aur bhaade ka bhugtan karne wale vyakti ne (Dhara 194C ke antargat Rs. 1,000/- @ 2% ki tax katouti karne ke baad) aapko Rs. 19,600/- ki net amount / nival rashi ka bhugtan kiya hai.

Is mamle mein tax katouti 1% dar ke bajay 2% ke anusar kiya jayega aur isliye Rs. 200/- ka adhik TDS kata gaya. Income Tax Act, 1961 (Aaykar Adhiniyam, 1961) ke anusar income tax return mein ye Rs. 200 ka adhik TDS refund ke roop mein samne aayega.

Uchit Tds Katouti Sunishchit Karein

Income kamane wale pratyek vyakti ke liye source (strot) par tax deduction (kar katouti) ek anivarya kanooni badhata hai. Yeh sunishchit karta hai ki kisi prakar ki tax chori nahi ho rahi hai kyonki yeh source (strot) par hi lagaya jata hai.

Pratyek employer (niyokta), iske saath hi vyakti ko is katouti ki purtata ke liye uchit dhyan dena chahiye. Kyonki source par deduct kiya gaya tax (strot par ki gayi kar katouti) file/daakhil nahi karne ya deri se file/daakhil karne par arthik jurmana aur dand bharna hoga.

ITR kaise bhara jaaye iske baare mein jagrukta ke saath hi vyaktiyon ko apni or se employer (niyokta) ke saath uchit dastavez sajha karna chahiye aur iske alawa TDS provisions mein kisi bhi tarah ke update ke liye online jaanch karani chahiye. Yeh sunishchit karta hai ki aapke employer (niyokta) dwara aapke salary income (vetan aay) se source (strot) par tax katouti ki sahi ghoshana ho.

Aapki sanstha ke star par kis tarah TDS calculate kiya jata hai isse samjhne ke liye aap TDS calculators ka istemal kar sakte hain. Income tax daakhil kiye jaane ke charan se pahle TDS katouti ki jati hai, isliye sunishchit karein ki sahi disha mein bane rahein aur aap ise achhi tarah samajh lein.

Form 26as Kya Hota Hai? What is Form 26as?

Form 26AS ek online form hota hai, jisme ek person ko kiye gaye aise payments, jin par TDS kata gaya hai, TDS rashi, bhugtan kiya gaya tax, refund amount, financial transactions, etc., ki jaankari hoti hai.

Form 26AS ko online check kiya ja sakta hai. Is form mein woh sabhi tarah ke payments bhi aate hain, jin par TDS kata gaya hai.

Agar aapka kisi payment par TDS kata gaya hai aur vah payment Form 26AS mein nahi dikh raha hai, to iska matlab hai ki TDS deductor ne aapka TDS amount sarkar ko jama nahi karwaya hai.

Kuch Sawaal Aur Jawaab – Tds Ke Baare Mein

1. Tds Ka Full Form Kya Hai?

TDS ki full form hoti hai “Tax Deducted at Source,” yani strot par ki gayi tax katoti hoti hai.

2. Tds Kyun Kata Jata Hai?

TDS sarkar dwara indirect tax ka tareeka hai. Isse tax ki chori ko roka jata hai.

3. Tds Kya Hai?

Sarkar tax do tarah se leti hai. Pahla hai direct tax aur dusra prakar hai indirect tax. Inhe Pratyaksh Kar (Direct Tax) Apratyaksh Kar (Indirect Tax) bhi kaha jata hai. TDS sarkar dwara indirect tax ka tareeka hai.

4. Tds Kitna Pratishat Kata Hai?

Tarah-tarah ki aamdani ke liye alag-alag TDS dar lagu hoti hai. Agar fixed deposit par mila byaaj 10 hajaar rupaye se adhik hai, to us par 10 pratishat ki dar se TDS kata jayega.

5. Tds Kya Hai Aur Iski Ganana Kaise Ki Jati Hai?

Agar kisi ki koi aay hoti hai to us aay se tax katkar agar vyakti ko baaki rakam di jati hai to us tax ke roop mein kati gayi rakam ko TDS kehte hain.

6. Tds Kyun Lagaya Jata Hai?

Ek tax ek anivary shulk ya vittiya shulk hota hai jo sarkar dwara kisi vyakti ya sanstha par rajswa jutane ke liye lagaya jata hai. Jama huye tax ki kul rashi ko vibhinn sarvajanik karyakramon ke liye upayog kiya jata hai. Kanun ke mutabik, khud se ya galati se tax bhugtan na karne par jurmana ya saja mil sakti hai.