TDS
(Tax Deducted at Source) – Explained in Simple Hinglish
Aapne TDS ka naam to suna hi hoga –
salary slip, bank interest, rent ya professional fees me. Lekin TDS hota kya hai? Kyu kaata jaata hai? Aur kaise aap
check kar sakte ho ki aapka TDS sahi katega?
Chaliye, is blog mein hum TDS ko ekdum simple language mein samajhte hain:
🔍 TDS Kya Hota Hai?
TDS ka full form Tax Deducted at
Source hai aur ye kai tarah ki alag alag services pr lagu hota hai.
Ye ek aisa system hai jisme
income milne se pehle hi tax cut kar diya jaata hai, aur directly
government ke account me jama kar diya jaata hai. Isse government ko regular
income milti hai aur tax chhupane ke chances kam ho jaate hain. Agar aapki
income taxable nahi hai aur aapki service ke upar TDS kata hai to aap jab bhi
apna next year ka Income tax return file karte hai to aapko TDS ka amount
refund mil jata hai.
🧾
TDS Kaise Kaam Karta Hai?
Jab koi company ya aadmi aapko paisa
deta hai ya aap kisi company ko apni service dete hai (jaise salary, rent,
fees, commission, etc.), to wo aapko pura paisa dene ke bajaye pehle tax cut
karta hai aur baaki paisa aapko deta hai. Cut ki gayi rakam government
ko jama hoti hai. aur wo amount
aapko income tax return bharne ke baad aapko government refund karti hai
Example:
Agar aapko ₹50,000 ka kisi company
me jobwork kiya hai to aur paise milne wale hain to uspe 1% TDS lagta hai, to:
- Aapko milega ₹49,500
- ₹500 government ke paas TDS ke roop me chala jaayega
Aur jab bhi aap apna income tax
return file karte ho TDS ka paisa aapko refund mil jata hai agar aap income tax
ke slab ke niche aate hai.
📂 TDS Kis aur Payments Par Lagta Hai?
Waise to bahot sare TDS ke sections
hai lekin me aise section ki baat karuga jo aapko usefuk ho sakte hai aur
normally sab ko knowledge me hona jaruri hai.
*TDS Salary under section 192:
Is
section ke under salary ke upar jo bhi incometax ka tax slab hai us hisaab se
TDS kata jayega. Abhi 12lakh tak ki income ke upar koi tax pay karna nahi hota
is liye agar aapki salary 12lakh se kam hai to TDS nahi katega aur agar aapki
salary 12lakh se zyada hai 15% tax ke hisaab se 15% TDS katega.
*TDS on Divide under section 194:
Agar
aapke dividend ki income Rs.10,000 se zyada hai to 10% TDS katega.
*TDS on Interest on securities us 194:
Agar
aapne bonds, debenture, govt bonds, FD etc ke upar milne wala interest aur
savings account ke interest par lagta hai. lekin isme 2 conditions hai, agar
senior citizen hai to minimum limit Rs. 1,00,000 hai aur agar normal citizen ke
liye limit Rs.50,000 hai. aur 10% TDS katega.
*TDS on contractor u/d 194C:
Agar
aap transport service, labour service ya kisi jobwork service provide karte ho
to ye section applicable hoga. Isme 2 condition hai, agar single transaction
hai to limit Rs.30,000 aur agar multiple transaction hai to limit Rs.1,00,000
rahegi. Aur service provide koi company hai ya partnership firm hai to 2% TDS
lagega aur koi individual person hao to 1% TDS lagega.
*TDS on commission:
Under section194D:
insurance ke upar milne wala commission ke upar 5% TDS lagega aur Limit
Rs.20,000.
Under Section 194H:
commission or Brokerage ke upar 2% TDS
lagega aur limit Rs.20,000.
*TDS on rent under section 194I:
Land
and Building pe lagne wale rent par 10% TDS lagega aur limit Rs.50,000 per
month
Plant/Machinary
pe milne wale rent par 2% TDS lagega aur Limit Rs.50,000 per month.
*TDS on Stampduty:
Agar
aap kisi aisi property(jamin, ghar, office, shop, plot) ko kharid rahe ho jo
agriculture nahi hai aur uski value Rs.50lakh se zyada hai to Stamp duty ya
Dastavej ki value ka 1% TDS lagega.
*TDS on Professional Fees US 194J:
Koi
bhi engineering fees, chartered accountant ke fees, architect ki fees pe 10%
TDS lagega aur Limit Rs.50,000.
Note: agar aap apna PAN Card nahi dete
ho to company aapki service ka 20% TDS kaat sakti hai aur ek baat jab bhi koi
company aapko TDS katke paisa deti hai to us company se TAN Certificate lelo.
🧾
TDS Certificate – Form 16 & Form 16A
Jab aapka TDS kata jaata hai to
deduct karne wala aapko TDS Certificate deta hai jisme ye mentioned hota
hai ki kitni amount ke upar kitna TDS kata gaya hai.
- Form 16:
Agar aap salaried ho
- Form 16A:
Non-salary payments ke liye
Ye certificate aapke ITR file karne
me madad karta hai aur aapko TDS Refund lene madad karta hai.
📱 TDS Kaise Check Karein?
- Income tax portal par apna ID
Passward dal kar login karein
- “View Form 26AS” par click karein aur apni TDS details
ki jankari payein.
- Aapka poora TDS ka record dikh jaayega – kisne
kaata, kitna kaata
🧮
TDS Refund Kya Hota Hai?
Agar aapka TDS aapki real tax
liability se zyada kata gaya hai, to aap ITR file karte watq details dal
ke refund le sakte ho.
Example:
Aapka total tax banta hai ₹10,000,
par ₹15,000 TDS katega to:
- Aapko ₹5,000 refund milega
⚠️
TDS Time Pe File Nahi Kiya To?
Agar TDS time pe deduct nahi kiya
gaya ya file nahi kiya gaya, to penalty aur interest lag sakta hai:
- ₹200 per day late fee
- 1%–1.5% monthly interest
- Penalty ₹10,000–₹1 lakh tak ho sakti hai
✅
Conclusion:
TDS ek simple aur secure system
hai jisme tax directly source se cut hota hai. Ye government ko regular
revenue deta hai aur taxpayers ko bhi ek track milta hai.
🧠 Tip: Hamesha apna PAN
number correct dena na bhulein, warna TDS zyada katega (20%).
💬 Aapke TDS se related koi bhi sawal ho, to comment karke
poochhein!
Aur follow karein Rupigyan - Rupi ka gyan, Hindi me Asan.
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