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TDS VOUCHER ENTRY
और
TDS PAYMENT ENTRY
करना सीखे |
A TO Z DETAIL OF TDS & TDS RETURN FILING
TDS क्या होता है ?
TDS कब और ककसको DEDUCT करना होता है ?
TDS REFUND कैसे होता है ?
की प्राप्त करें
TDS की RETURN कैसे फाइल की जाती है ?
और भी बहुत कुछ है इस VIDEO में है …………
TDS ENTRY IN TALLY ERP9
TDS CREATING
CREATING CREATING
NATURE TDS
EXPENSE TDS
OF PARTY
LEDGER LEDGER
PAYMENT LEDGER
Section
Source Payee Type Threshold Limit TDS Rate
Number
Basic exemption limits as per the income tax slab
192 Salary Payment Individual Rates of Income Tax in force.
rates.
193 Interest on securities Resident - 10%
Dividend other than the dividend as referred to
194 Deemed Dividend Resident Individual 10%
in Section 115-O
a.Rs 50000 if the interest is paid by the
following:Banks;
94A Interest excluding interest on securities. Resident b.Co-operative Banks; or 10%
c.Post Office deposits.
In any other case, Rs. 5000 will be the limit.
Winning from games like a crossword puzzle, card,
194B Any person The amount is exceeding Rs. 10000 30%
lottery, etc.
194BB Winning from House race Any person The amount is exceeding Rs. 10000 30%
- Single payment is exceeding Rs. 30000; or - Individual/HUF = 1% of the sum paid.
194C Contractor payments Resident contractor
-Aggregate sums paid in the FY exceeding Rs. 100000. - Any other person = 2% of the sum paid.
194D Insurance Commission Any Resident Rs. 15000 per Financial Year 10%
Aggregate payment must be less than Rs. 100000 in
194DA Amount under LIC Resident 1%
the FY
194H Brokerage or Commission Resident Rs. 15000 per Financial year 5%
- P&M or equipment = 2%
194-I Rent Resident Rs. 240000 per Financial Year
- Land, building, furniture or fixtures = 10%.
194-IA Transfer of immovable property Resident Transferor Consideration of Rs 50lakhs. 1%
Royalty, Director Remuneration, Professional or Rs. 30000 for each income in the FY (Not applicable to
194J Resident 10%
technical service fees, Non-compete fees payment to the director).
194LA Compensation on acquiring immovable property Resident Rs. 250000 per FY 10%
Scenario 1 Proprietorship Firm TDS on Contract (194C)
GAURAV PALCEMENT (GSTIN- 09CYMPS9400E3Z3) PROVIDED US MAN POWER SUPPLY AS PER BELOW
MENITONED DETAIL.
POINT TO BE REMEMBER BEFORE INVOICE RECORDING
Invoice No. 1, Dated- 02-05-2020
1. Type of Deductee
Taxable Value- Rs. 55000 Above threshold limit Rs. 30000 2. TDS Nature of Payment
GST @18% - Rs. 9900
Total Amount- Rs. 64900 3. Threshold Limit
PVT LTD COMPANY TDS on Contract (194C)
Scenario 2
SAURAV PALCEMENT PVT LTD (GSTIN - 09CYMCS9400E3Z3) PROVIDED US MAN POWER SUPPLY AS PER
BELOW MENITONED DETAIL.
Invoice No. 1, Dated- 02-05-2020
Taxable Value- Rs. 55000 Above threshold limit Rs. 30000
GST @18% - Rs. 9900
Total Amount- Rs. 64900
Scenario 3 Proprietorship Firm TDS on Contract
ABC PALCEMENT (GSTIN- 09CYMPA9400E3Z3) PROVIDED US MAN POWER SUPPLY AS PER BELOW
MENITONED DETAIL.
POINT TO BE REMEMBER BEFORE INVOICE RECORDING
Invoice No. 1, Dated- 02-05-2020
1. Type of Deductee
Taxable Value- Rs. 20000 under threshold limit Rs. 30000 2. TDS Nature of Payment
GST @18% - Rs. 3600
Total Amount- Rs. 23600 3. Threshold Limit
KINDLY CLEAR THE OUTSTANDING OF ALL
SERVICE PROVIDER AS ON 15-06-2020
Scenario 4 COMPANY TDS ON PROFESSIONAL FEES (194J)
SINGH CA & CO. (GSTIN- 09CYMCS9400E3Z3) RAISED A INVOICE ON US FOR PROFESSIONAL FEES
POINT TO BE REMEMBER BEFORE INVOICE RECORDING
Taxable Value- Rs. 55000 Above threshold limit Rs. 30000/F.Y.
1. Type of Deductee
GST @18% - Rs. 9900
Total Amount- Rs. 64900 2. TDS Nature of Payment
3. Threshold Limit
Scenario 5
Our company paid amount for following expenses
TDS ON RENT(194I)
1. Rs. 500000 as RENT to Singh Business park. Above threshold limit Rs. 240000 per F.Y.
2. Rs. 50000 as COMMISSION to Mr. Rampyare Above threshold limit Rs. 15000 per F.Y.
TDS ON COMMISSION (194H)
3. Rs. 100000 paid as ADVANCE to Gaurav Placement in cash. Above threshold limit Rs. 30000/F.Y.
TDS ON CONTRACT (194C)
A SEPARATE VIDEO WILL BE
UPLOADED FOR HOW TO
CALCULATE
TDS ON SALARY
HOW TO MAKE TDS PAYMENT ONLINE-
VIDEO ALREADY UPLOADED LINK MENTIONED IN
DESCRIPTION OF THIS VIDEO
HOW TO RECORD
TDS PAYMENT ENTRY
IN TALLY ERP9
DUE DATE FOR DEPOSITING THE TDS
•The Tax Deducted at Source must be deposited to the government by 7th of the
subsequent month.
•TDS deducted in the month of June must be paid to the government by 7th July.
•However, the TDS deducted in the month of March can be deposited till 30th April.
Interest on Late payment
When TDS is not deducted – 1% per month or part thereof, for the period from the
date on which TDS is deductible/collectible to the date on which TDS/TCS is actually
deducted/collected.
When TDS is deducted but not paid – Interest at the rate of 1.5% per month or part
thereof, for the period from the date on which TDS is actually deducted/collected to
the date on which such TDS/TCS is actually paid.
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