Tchair Deduction ku Source (TDS) ndi njira yaikulu m'makhoma a msonkho a ku India amene amathandiza boma kusonkhanitsa misonkho panthaŵi yomwe ndalama zimaperekedwa. Mmalo mwa kuyembekezera kuti okhoma msonkho abweze ndi kulipira chaka chimodzi, TDS imafuna munthu wopereka ndalama kuti achotse msonkho asanapereke kwa wolandira msonkho. Dongosololi limapanga mtsinde wosalekeza wa ndalama, kuchepetsa kuchotsa msonkho, ndi kuchititsa kuti magulu onse aŵiriwo apereke. Kuzindikira TDS kuli kofunika kwa aliyense wolandira ndalama mu India [1] Kukhalabe wogwira ntchito, waulere, wa bizinesi, mwini, kapena munthu wina wolandira ngongole kapena wobwereka.

Kodi TDS Nchiyani?

TDS imaimira Trix Deduction ku Bukhu. Ndi njira yoyambitsidwa pansi pa bungwe la Indian Inhome Tax Act , 1961, kusonkhanitsa msonkho pa chiyambi chenicheni cha ndalama. Pansi pa dongosolo lino, munthu aliyense wopanga malipiro otchulidwa "monga malipiro, chiwongola dzanja, khonsa, makampani, ndalama zolipirira ntchito, ndalama zolipirira omanga nyumba . . . Ndalama zoikizidwazo zimaikidwa ndi boma m'magawo a nthaŵi oikizidwa.

Mfundo njapafupi: "Kapeni monga malipiro anu. Mmalo mwa boma lotolera msonkho mwachindunji kwa wolandira ndalama kumapeto kwa chaka chandalama, woperekayo amachita monga nkhoswe yemwe amasonkhanitsa msonkho wa boma. Zimenezi sizimangotsimikizira kusonkhetsa ndalama za panthaŵi yake komanso zimafalitsanso mtolo wa msonkho kwa wolandirayo chaka chonse.

Kodi Ndani Amachita Mapwandowo?

Pali magawo atatu ofunika kwambiri pa malonda alionse a TDS:

  • Deductor [1] + Munthu kapena bungwe lopanga malipiro ndi lija la kukhoma msonkho. Amenewa angakhale bwana, banki, kampani, kapena munthu.
  • Deductee [[FLT :1] - Munthu kapena gulu lolandira malipiro. Deductee imalandira ndalama ya thamza pambuyo poti TDS yagwiritsidwa ntchito.
  • Government [[FLT :1] - Wolandira wamkulu wa msonkho wochotsedwa, umene umaikidwa ndi woyendetsa ntchito m'makalata a boma.

Mmene TDS Imagwirira Ntchito

Njira za TDS zimatsatiridwa mwadongosolo, koma sitepe lililonse lili ndi malamulo amene onse aŵiri opanga ndi otembenuza ayenera kutsatira.

Njira Imodzi

  1. Kudziŵikitsa mtundu wa malipiro - : : : : : : : . . . . . . . . . . .
  2. Kangale mlingo wa TDS ndi khomo [1] - mtundu uliwonse wa malipiro uli ndi mlingo wotchuliratu ndi mtengo wa ndalama. TDS imagwira ntchito kokha ngati malipirowo akupitirira malire.
  3. Msonkho wovomerezeka pamlingo woyenerera – Panthaŵi ya kupereka ndalama, woyendetsa ntchito amaŵerengera ndi kuchotsa mlingo woyenera wa msonkho.
  4. Ikani msonkho ku boma + - - Ndalama zochotsedwa ziyenera kuikidwa m'mapepala a pa Intaneti kugwiritsa ntchito ma 131 kapena kulowa m'madeti a TDS.
  5. File TDS imabwerera [1] -Deductor + K'OKS ayenera kukonza TDS mobwerezabwereza kubwerera (FOR 24Q, 26Q, 27Q, etc.) kufupikitsa macheke onse opangidwa mkati mwa chigawo cha magawo anayi.
  6. Issue TDS satifiketi [1] – Deductor akupereka pepala la pepala (Form 16 kaamba ka malipiro, Lamu 16A kaamba ka osakhala a ganyu) kwa deductee, imene wogulitsayo amagwiritsira ntchito kukongola pamene akubweza msonkho.

Mbali Zazikulu za TDS

  • Kudalira pa malipiro ambiri, kuphatikizapo malipiro, chiwongola dzanja, lendi, bungwe, kulipira ndalama zaukatswiri, kulipira mafumu, ndi kulipirira omanga nyumba.
  • MITENGO ya ma TD imasiyanasiyana malinga ndi mtundu wa malipiro ndi malo okhala olipira. Mwachitsanzo, TDS pa malipiro imatsatira pamtengo woyenerera wa msonkho wa ndalama, pamene kuli kwakuti TDS pa chiwongola dzanja imakhala mlingo woikika.
  • Woyendetsa galimotoyo ali ndi udindo wochotsa ndi kuika TDS yosagwirizana ndi ntchitoyo, angapeze chiwongola dzanja, chilango, ndi kukana kuwonongedwa kwa ndalama.
  • Ochotsa ndalama anganene kuti TDS ndiyo ngongole yowachotsera msonkho wonse pamene akusunga chiwongola dzanja chawo cha malipiro a pachaka.
  • Ngati ndalama zonse za deducee zili zotsika pa malire okhometsa msonkho, iwo angapereke chilolezo chaumwini (Form 15G/15H) kupempha kuchotsedwa kwa TDS.

Magetsi a FY 2024 - 25

Malamulo a Inhome Tax Act amalamula kuti pakhale ndalama za TDS ndi madesiki a mitundu yosiyanasiyana. Pansipa pali zina mwa magulu ofala kwambiri. Onani kuti mitengo imeneyi ingakhale ndi pulogalamu yogwiritsa ntchito nyuzi ndi masefa m’zochitika zina.

Zigawo ndi Mayeso Ofala a TDS

  • Kuŵerengera 192 – Salry: TD imachotsedwa monga ngati pa mlingo wa msonkho wa malipiro wogwira ntchito kwa wolembedwa ntchito. Wolemba ntchito amaŵerengera msonkho wozikidwa pa ndalama zonse zimene wantchitoyo amapeza chaka chonse.
  • Kutembenuza 194A – Chikondwerero pa Bank Deposits [1]: TDS pa 10% pa chiwongola dzanja pa ndalama zoposa 760,000 (Zambia0,000 kwa nzika zokulirapo) m'chaka chandalama.
  • Kupereka kwa ogulitsa kwa Ogwirizana : TD pa 1% ya munthu aliyense kapena HUF ndi 2% kwa ena pa kulipirira 761,00 m'chaka chandalama kapena 760,000 pa malipiro amodzi.
  • Kusankha 194I – Rent : TDS pa 2% pa lendi ya zomera / makina ndi 10% pa lendi kaamba ka malo, nyumba, kapena mipando. Mpata: 762,400,000 pachaka.
  • [[FLT: 0] Kumasulira 194J – Professional and Technical Fees : TDS pa 10% pa malipiro a mautumiki aukatswiri kapena aluso. Current: 760,000 pa malipiro.
  • Kusankha 194H – Commission kapena Brokerage [1]: TDS pa 5% pa konsi yoposa 7615,000 m’chaka chandalama.
  • Kusankha 194N – Ndalama : TDS pa 2% pa kuchotsa ndalama [1] crore kuchokera ku akaunti ya banki m'chaka chandalama.

MALONDA OFUNIKA M’kupereka Msonkho

Pamene kuli kwakuti mpambo wapamwambawu ukutchula zochitika zofala kwambiri, lamulo la Inhome Taxis Act limaphatikizapo makonzedwe ambiri a TDS a kulipirira ndalama zapadera. Nazi zigawo zina zowonjezereka zimene okhoma msonkho ndi amalonda ayenera kudziŵa:

  • Kukopa 193 – Chikondwerero pa Ziyeso : TDS pa 10% pa chiwongola dzanja kuchokera ku debetution kapena mandasi ena operekedwa ndi kampani.
  • Kupambana 194B – Kupambana kuchokera ku Lottery kapena Malungo [1]: TDS pa 30% pa kupambana kulikonse koposa 760,000.
  • Kusanthula 194D – Inishuwarensi Commission : TDS pa 5% pa khonsati ya inshuwalansi pa ogona kwa nzika.
  • Kusintha 194G – Commission on Sale of Lottery Tracks [1]: TDS pa 5% pa malipiro 765,000.
  • Kupereka 195 – zopereka kwa Opanda Osintha [1] : MBIRI pa mlingo wotchulidwa m'Chikalata cha Msonkho cha Ndalama kapena Kutsatira Kuletsa Kupereka Msonkho Waŵiri (DATAA).

Kaamba ka ndandanda yonse ya zopereka ndi milingo yokonzedwanso, mungaloze ku webusaiti ya boma [[FLT: 0] yolandira Dipatimenti ya Msonkho [1]

Kubwereranso kwa TDS

Wopanga madedu amene wachotsa TDS ayenera kubwerera chigawo chimodzi mwa zinayi. Mapepala ameneŵa amapereka ndemanga yatsatanetsatane ya zochepetsedwa zonse zopangidwa mkati mwa kota, limodzi ndi tsatanetsatane wofanana wa challan ndi chidziŵitso cha deducte.

Mitundu ya TDS Ibweranso

  • [[ML:0] Form 24Q [1] - - FTDS pa malipiro.
  • [[FULT:0] FORm 26Q [[FLT :1] - -F TDS pa malipiro onse osafunikira operekedwa kwa nzika.
  • Form 27Q [1] - - FTDS pa malipiro operekedwa kwa anthu osakhala mtsogoleri.
  • [[FULT:0] Form 27EQ[[FULT:1] + +"

Madeti Oyenerera a TDS Kubwerera

Masiku oyenerera kaamba ka kubwezeretsa TDS mwadongosolo ndi awa:

  • [[FULT:0]Q1 (April mpaka June)[[FUL:1]: 31 July
  • Q2 (Mpaka September): 31 October
  • Q3 (October mpaka December) : 31 January
  • Q4 (January mpaka March): 31 May

Kulephera kukonza mafaelo panthaŵi kumachititsa kuti pakhale ndalama zochedwa zoikika pansi pa Gawo 234E la 76200 patsiku tsiku lililonse.

Makalata a TDS

Pambuyo pochotsa ndi kuika TDS, wotsogolera ayenera kutumiza chikalata cha TDS ku ochotsa ntchito. Chikalata chimenechi chimakhala chitsimikiziro cha kuchotsedwa kwa msonkho ndipo nchofunika kuti woyendetsa ntchito alembe ngongole pamene akusunga msonkho wawo wa ndalama.

Mitundu ya Makalata a TDS

  • Form 16 [[FLT :1] [1] [1] . Kulemba kwa wolembedwa ntchito pa TDS pa malipiro. Kuli ndi tsatanetsatane wa malipiro, TDS inachotsedwa, ndi kuikidwa.
  • FORm 16A[FLT :1] – Ofalitsidwa kaamba ka TDS pa malipiro osafunikira a chiwongola dzanja, lendi, malipiro aukatswiri, ndi zinanso.
  • FORm 16B – Oppetwa ya TDS pa kugulitsidwa kwa malo osasuntha (Kugulitsa 194IA).
  • [[FULT:0] FORm 16C – Opperedwa kaamba ka TDS pa lendi (Kusintha 194-I).

Ochotsapo akhoza kujambula ndi kujambula zikalata zimenezi ku TRACS portal kapena Webusaiti ya TDS-CPC .

Mapindu a TSD

Dongosolo la TDS limapereka mapindu aakulu kwa boma, kulipirira msonkho, ndi mabizinesi:

  • Ndalama za boma za magetsi – Msonkho umasonkhanitsidwa chaka chonse, kutsimikizira kuti ndalama zoyendera kwa wolembayo zikhoza kuyenda bwino.
  • Kuchotsa msonkho [1] – Popeza kuti msonkho umachotsedwa pa magwero, kumachepetsa mwaŵi wa kulembedwa kwa ndalama zochepa.
  • Kulipira kwa okhoma msonkho – Msonkho wa msonkho umafafanizidwa chaka chonse, kupangitsa kukhala kosavuta kwa anthu kulinganiza ndalama. Kwa antchito olembedwa ntchito, bwana amasamalira ndalamazo mwaufulu.
  • Kutsatira macheke a bulult – Mafaelo a deductor amabwerera monga deducee PANS, kupangitsa kawonekedwe kowonekera ka ndalama ndi malipiro a msonkho.
  • Salmore system ya ngongole [FLT :1] – The deduce's Form 26AS (mawu a msonkho wa anu) imasonyeza kukongola kwa TDS, kufeŵetsa njira yobwezera.

Komabe, dongosololo limaikanso mtolo wogonjera pa ogulitsa ndalama, amene ayenera kutsimikizira kuchepetsedwa kwa panthaŵi yake, kusungidwa, ndi kubwezeredwa kwa mapepala osungira chilango kuti apeŵe chilango.

Nkhani Zofala za Ma TV ndi Mmene Mungapeŵere Kulangidwa

Mosasamala kanthu za mapindu ake, kugonjera kwa TD kungakhale kovuta, makamaka kwa mabizinesi aang’ono ndi anthu ena.

Kuchotsa Madzi Otentha kwa TDS

Nkhani yofala kwambiri ndiyo kulephera kuchotsa TDS . Izi zingachitike pamene deductor sakudziŵa za makonzedwe a TDS kapena kulephera kuŵerengera khomo. Ngati TDS siichotsedwa, wokonza angafunikirebe kusungitsa msonkho ndi chiwongola dzanja. Kuwonjezera apo, ndalama zimene zimawonongedwa zingakhale zosavomerezeka pa Gawo 40(a) (ia) kuti apeze ndalama zoyendetsera bizinesi.

Kulephera kwa MaTD Kozengereza

Pamene achotsedwa, TDS iyenera kuikidwa ndi 7 (pamalipiro ambiri). Kwa March, deti lokwanira ndi April 30. Ndalama zosungidwa zoyembekezera zikopa chiwongola dzanja pansi pa chigawo 201(1A): 1% mwezi uliwonse pa dekshoni ya madeko ndi 1.5% mwezi uliwonse pa kuchedwa.

Kuyenda Molakwika kwa Gulu la Abuda

Deductor ayenera kugwira mawu PAN ya deductee yolondola. Ngati PAN ili yosoweka kapena yolakwika, TDS idzachotsedwa pamlingo wapamwamba (20% pa Gawo 206A). M’zochitika zotero, deductee satha kuitenga kukhala ndi chilolezo cha TDS yokulirapo. Nthaŵi zonse amatsimikizira PAN isanapereke ndalama.

Kubwerera kwa TDS Kumapeto

Mapepala aposachedwapa amakopa ndalama za 76200 patsiku pa Chigawo 234E. Ndiponso, woyendetsa kampaniyo sangapereke zikalata za TDS ku madeduki pokhapo ngati alandiranso.

Kusakaniza Pakati pa Kubwerera kwa TD ndi Mpangidwe 26as

Nthaŵi zina ndalama za TDS zosonyezedwa m'Fumu ya deduce 26AS sizilingana ndi pepala la pepala. Izi zingachitike chifukwa cha tsatanetsatane wa challan kapena zolakwa . Madeducte ayenera kuyang'ana nthaŵi zonse ezake 26AS ndi kupempha deductor kuti akonzeretu kusiyana. Ngati mukufuna kudziŵa zambiri ponena za mmene mungaŵerengere Forma 26AS yanu, mungachezere chigawo cha [[FLT: 0] .

Mmene Munganenere Mphoto Pobwezera Msonkho

Kwa a deductees, akumati TDS ngongole njomveka. Pokonza ndalama zanu za msonkho (ITR), msonkho wonse wochotsedwa ndi kuikidwa m'dzina lanu udzawonekera mu Fim 26AS yanu. Ndi mmene mungatsimikizire kuti mupeza ngongole yonse:

  • Sungani zikalata zonse za TDS (Form 16, 16A, ndi zina zotero) kwa akatswiri anu opanga ma TDS.
  • Ganizirani ndalama zimene mumalandira pokhoma msonkho ndipo onani njira yanu 26AS.
  • Tsimikizirani kuti TDS imachuluka m’zikalata zanu zofanana ndi zija zolembedwa m’Form 26AS.
  • Ngati muli ndi munthu wosiyana, funsani mphunzitsi wanu kuti akudzudzuleni.
  • Pamene mukulemba ndalama za ITR, lembani ndalama zonse za TDS pa Form 26AS monga msonkho wolipidwa.
  • Ngati ndalama zanu zonse zili pansi pa malire enieni a kusaloŵa m’gulu, mungalembenso ndalama zobwezeredwa ku TDS.

Kumaliza

TDS ndi mbali yofunika kwambiri ya misonkho ya ku India. Mwa kutsimikizira kuti msonkho umasonkhanitsidwa pamlingo womwewo umene ndalama zimaperekedwa, dongosololo limalimbikitsa kugonjera, limachepetsa ukulu wa kuthaŵa, ndipo limapereka njira yosasintha ya ndalama zopitira ku boma. Kwa okhoma msonkho, TDS n’kofunika kwambiri . Kumvetsa TDS n’kofunika kwambiri .

Kwa a deductor, mfungulo ndiyo kukhalabe odziŵitsidwa ponena za zopereka za TDS, deduct pamiyeso yolondola, kuika msonkho panthaŵi yake, ndi kubwereranso kwa mafaelo. Kwa deducte, kuli kofunikanso kutsimikizira kuti TDS yachotsedwa molondola ndi kuikizidwa ndi kulembedwa kwa mbiri yanu. Kufufuza kwa nthaŵi zonse kwa Form 26AS kungakuthandizeni kudziŵa ndi kukonza vuto lililonse musanaike pa msonkho wanu.

Kumbukirani kuti kusagwirizana ndi makonzedwe a TDS kungatsogolere ku chikondwerero, zilango, ndi kukana zowonongedwa. Kumbali ina, kugonjera koyenera kumatsimikizira malonda a ndalama ndi chidziŵitso cha misonkho yaulere yosabisa. Kaya ndinu wolemba ntchito, mwini bizinesi, kapena munthu wolandira chiwongola dzanja kapena lendi, kukhoza kwa TDS kudzakuthandizani kuyendetsa malo a ku India ndi chidaliro.