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Ãâah©L 2022-23

INCO
ME T
AX

jiyik tUkhdtÇ Mizauf« (TDS)

br‹id
 TDS / TCS vd;why; vd;d?
xU rpy Fwpg;gpl;l gz toq;fPLfSf;F (Payments) (v.fh. tl;b>
fkp\d;> xg;ge;jk;> thlif> Kjypad) gzk; nrYj;Jk; egh;>
nrYj;Jk; gzj;jpy; eph;zapf;fg;gl;l tpfpjj;jpy; thpia (TDS)
gpbj;jk; nra;a Ntz;Lk;. gpbj;jk; nra;ag;gLk; thp TDS vd;W
miof;fg;gLfpwJ. gzk; nrYj;Jgth; Tax Deductor (thp gpbg;gth;)
vd;Wk;> gzk; ngWgth; Deductee (thp gpbj;jk; nra;ag;gLgth;)
vd;Wk; miof;fg;gLfpwhh;.
TCS vd;gJ rpy ghpe;Jiuf;fg;gl;l nghUl;fis tpw;Fk;
NghJ nghUl;fis thq;Fgth;fsplkpUe;J tpw;gidahsuhy;
t#ypf;fg;gLk; thp. tpw;gidahsh; Tax Collector (thp t#ypg;gth;)
vd;Wk;> thq;Fgth; Collectee (thp t#ypf;fg;gLgth;) vd;Wk;
miof;fg;gLfpwhh;.

TAN vd;why; vd;d?

thp gpbj;jk; / thp t#y; nra;Ak; xt;nthU egUk; thp gpbj;jk;
kw;Wk; t#y; fzf;F vz;iz (TAN-Tax Deduction and Collection
Account Number) ngw Ntz;Lk; kw;Wk; tUkhd thpj;JiwAldhd
TDS/TCS njhlh;ghd xt;nthU fbjj;njhlh;gpYk; TAN-I
Nkw;Nfhs; fhl;l Ntz;Lk;.
Fwpg;G: gpd;tUk; thp gpbj;jk; nra;Ak; ghpth;j;jidfSf;F TAN
fl;lhakpy;iy:
(m) gphpT 194IA-d; fPo; mirah nrhj;J thq;Fjy; (tpw;gth;
,e;jpahtpy; trpg;gtuhf (Resident) ,Uj;jy; Ntz;Lk;.
tpw;gth; ,e;jpahtpy; trpf;ftpy;iy (Non Resident) vd;why;>
TAN ngWtJ fl;lhak;)
(M) gphpT 194IB-d; fPo; thlif nrYj;Jjy; (tUlhe;jpu fzf;F
jzpf;iff;F [Audit] cl;glhj jdpegh; / HUF thlif
nrYj;Jgtuhf ,Ug;gpd;)
(,) gphpT 194M-d; fPo; xg;ge;jk; / fkp\d; / juF / njhopy; Kiw
Nritfs; (tUlhe;jpu fzf;F jzpf;iff;F [Audit]
cl;glhj jdpegh; / HUF gzk; nrYj;Jgtuhf ,Ug;gpd;)

TDS / TCS Deductors / Collectors rl;lg;gb ,zq;Ftjw;fhd

,iza mbg;gilapyhd nray;ghLfs;:
1. gad; g Lj; J tjw; F Kd; TRACES (www.tdscpc.gov.in)
,izajsj;jpy; gjpT nra;tJ fl;lhak;.
2. TDS nray;jpwd; (mwpf;if epiy> ryhd; epiy> gpbj;jk;
nra;j njhif nrYj;j Ntz;ba epiy> thp gpbj;jk;
nra;gth; ,zf;f Ratptuk;) gw;wp mwpa ‘thp gpbg;gthpd;
lh\;Nghh;il" (Deductor Dashboard) ghh;f;fTk;.
3. CPC (TDS) %yk; mDg;gg;gl;l jfty;njhlh;Gfis njhpe;Jf;
nfhs;s TRACES Kfg;Gg;gf;fj;jpy; "TDS CPC Communications"
I ghh;f;fTk;
4. Md;iyd;/M‡g;iyd; TDS mwpf;if jpUj;jq;fis
Neubahf TRACES ,y; Nkw;nfhs;syhk;
5. gbtk; 27Q-y; njhptpf;fg;gl;l PAN ,y;yhj Deductees
njhlh;ghd ghpth;j;jid mbg;gilapyhd mwpf;if
(Transaction Based Report-TBR), njhFf; f g; g l; l Nfhg; G
(Consolidated File), epahag;gLj;jy; mwpf;if (Justification
Report), TAN-PAN njhFf;fg;gl;l Nfhg;G (Consolidated File),
TDS/TCS rhd;wpjo;fs; gjptpwf;fk; nra;ayhk;.

2
6. CPC(TDS) ,ypUe;J tUk; default mwptpg;igj; jtph;f;f>
Kjw;fl;l ];fphPdpq;fpd; NghJ fz;lwpag;gLk; tof;fkhd
TDS mwpf;iffspy; ,Uf;Fk; ryhd; kw;Wk; PAN gpiofs;
njhlh;ghd mwpf;iffs; SMS / kpd;dQ;ry; %yk;
njhptpf;fg;gLfpwJ.
7. xUq;fpizf;fg;gl;l TDS ,zf;f mwpf;if (Aggregated TDS
Compliance Report) - fhh;g;gNul;fs; / tq;fpfs; PAN cld;
njhlh;Gila midj;J TAN-fspd; xUq;fpize;j Default
Summary TRACES ,y; thp nrYj;JNthh; cs;Eiotpy;
(Taxpayer Login) fpilf;Fk;.
8. ,-LNlhhpay; f s; > mbf; f b Nfl; f g; g Lk; Nfs; t pfs; >
Rw;wwpf;iffs; kw;Wk; mwptpg;Gfs; kw;Wk; CPC (TDS)
njhlh;Gfs; fpilf;fg;ngWk;.
9. thp gpbg;gth; Fiw jPh;f;Fk; njhFjp (Deductor Grievance
Module)-TRACES,y; Md;iydpy; jPh;TfSf;fhd Nfhhpf;if
,lk; ngw;wpUf;Fk;.

vg;NghJ thp gpbj;jk; / thp t#y; nra;a Ntz;Lk;?

1. Fwpg;gpl;l gzk; nrYj;Jk; Neuj;jpNyh my;yJ gzj;ij
fzf;Fg; Gj;jfj;jpy; tuT itf;Fk; nghOjpNyh> ,tw;wpy;
vJ Kjypy; eilngWfpwNjh mg;NghJ thp gpbj;jk;
nra;ag;gl Ntz;Lk;.
TCS Ig; nghWj;jtiu> thq;Fgthpd; fzf;fpy; nlgpl;
nra;Ak; NghNjh my;yJ thq;FgthplkpUe;J mj;jifa
njhifia nuhf;fkhfNth> fhNrhiy / tiuNthiy-
ahfNth thq;Fk; NghJ my;yJ NtW VNjDk; Kiwapy;
thq;Fk; NghNjh> ,jpy; vJ Kjypy; eilngWfpwNjh>
mg;NghJ tpw;gidahsuhy; thp t#ypf;fg;gl Ntz;Lk;.
2. rk;gsj;jpy; tup gpbf;fNtz;b ,Ue;jhy;> CopaUf;F
rk;gsk; nrYj;Jk; Neuj;jpy; tup gpbj;jk; nra;ag;gl
Ntz;Lk;.
3. tUlhe; j pu fzf; F jzpf; i ff; F [Audit] cl; g lhj
jdpegh;/HUF thlif nrYj;jpdhy;> me;j tUlj;jpd;
filrp khj thlifapy; gphpT 194IB-d; fPo; tup gpbj;jk;
nra;a Ntz;Lk;.

thp gpbj;jk; / thp t#y; nra;j njhifia murhq;fj;jpd;

fzf;fpy; vg;NghJ nlghrpl; nra;a Ntz;Lk;?
ml;ltiz vz; 1
TDS/TCS nrYj;Jk; Kiw nrYj;j Ntz;ba Njjp

tUkhd thp ryhd; mNj ehspy; (Book Adjustment

,y;yhky; thp nrYj;jpdhy;
khh;r; khjj;jpy; nra;ag;gl;l
TDS/TCS
khh;r; khjj;ijj; jtpu kw;w
khjq;fspy; nra;ag;gl;l
TDS/TCS
mirah nrhj;ij
thq;Ftjw;fhd TDS (194 IA)*
,jpy; mlq;Fk;)
Vg;uy; 30 my;yJ mjw;F Kd;
me;j khj ,Wjpapy; ,Ue;J
7 ehl;fSf;Fs;.
TDS gpbj;jk; nra;j
khjj;jpd; Kbtpy; ,Ue;J 30
ehl;fSf;Fs; my;yJ
mjw;F Kd;.

TDS gpbj;jk; nra;j khjj;jpd;

thliff;fhd TDS (194 IB)* Kbtpy; ,Ue;J 30 ehl;fSf;Fs;
my;yJ mjw;F Kd;.

(*gbtk; 26QB/26QC ,y; ryhd; kw;Wk; mwpf;ifiaAk;

jhf;fy; nra;a Ntz;Lk;)

3
 TDS/TCS nrYj;Jtjw;F
ve;j ryhd; gad;gLj;jg;gLfpwJ?

TDS / TCS ryhd; vz;. ITNS-281Ig; gad;gLj;jp gpbj;jk; / t#y;

nra;j njhifia kj;jpa murhq;fj;jpd; fzf;fpy; nlghrpl;
nra;ag;gl Ntz;Lk;.

ryhd; milahs vz; (Challan Identification Number - CIN)

vd;why; vd;d?
xt;nthU tUkhd thp ryhd;fSk; CIN My; milahsk;
fhzg;gLfpd;wd. mjpy; tq;fp BSR FwpaPL> gzk; nrYj;jpa
Njjp kw;Wk; ryhd; thpir vz; ,lk;ngw;wpUf;Fk;.

thpia nlghrpl; nra;tJ vg;gb?

gpbj;jk; nra;j TDS / TCS njhifahdJ Manual / Electronic Kiwapy;
ryhd; %yk; tq;fpapy; gzkhfNth / fhNrhiyahfNth
nlghrpl; nra;ag;gl Ntz;Lk;.
gphpT 44AB-d; fPo; tUlhe;jpu fzf;F jzpf;iff;F cl;gLk; Non
Corporate Assessees kpd;dZ (electronic) Kiwapy; TDS/TCS
nrYj;JtJ fl;lhak;:

TDS/TCS rhd;wpjopd; gbtk; vd;d ?

TDS/TCS rhd;wpjio ve;nje;j fhyj;jpw;Fs; nfhLf;f
Ntz;Lk;?
thp gpbj;jk; / thp t#y; nra;j xt;nthU egUk;> gpbj;jk;/t#y;
nra;j njhif njhlh;ghf gpbj;jk;/t#y; nra;ag;gl;l egUf;F
gpd;tUk; gbtj;jpy; xU rhd;wpjio toq;f Ntz;Lk;
1. gpuj;Naf TDS rhd;wpjo; vz;Zld; $ba TDS/TCS
rhd;wpjio> (gbtk; 16/16A/16B/16C/27D) (www.tdscpc.gov.in
,iza jsj;jpy; ,Ue;J) gjptpwf;fk; nra;J> chpa
Njjpf;Fs; thp (nrYj;JNthUf;F) toq;f Ntz;Lk;.
2. 4tJ fhyhz;bw;fhd 24Q mwpf;ifapd; ,izg;G II ,y;
njhptpf;fg;gl;Ls;s PAN-fs;> gbtk; 16 ,d; gFjp A-tpy;
,lk;ngw;wpUf;Fk;. 4tJ fhyhz;bw;fhd fhyhz;L TDS
mwpf;ifapd; ,izg;G II ,y; Mz;L KOtJk; my;yJ xU
gFjpf;fhd rk;gs tptuq;fs; fl;lhak; ,lk;ngw;wpUf;f
Ntz;Lk;.
ml;ltiz vz; 2
rhd;wpjo; nfhLf;f
gbtk;
tptuq;fs; Ntz;ba fhy
vz;.
,ilntsp

TDS rhd;wpjo; - rk;gsk Form – 16 Mz;bw;F xUKiw

TDS rk;gsk; jtpu ,ju Form – 16A fhyhz;bw;F xUKiw

ghpth;j;jidfSf;F

TCS rhd;wpjo Form – 27D fhyhz;bw;F xUKiw

TDS rhd;wpjo – mirah Form – 16B gbtk; 26QB jhf;fy;

nrhj;Jf;fis thq;Fjy; nra;j 15 ehl;fSf;Fs;

TDS rhd;wpjo; - thlif Form – 16C gbtk; 26 QCjhf;fy;

nrYj;Jjy nra;j 15 ehl;fSf;Fs;

gyjug;gl;l ghpth;j;jidfisAk; TDS / TCS fhyhz;L

rhd;wpjopy; ,izj;Jf; nfhs;syhk;.

4
 TDS/TCS rhd;wpjio toq;Ftjw;fhd filrp Njjp vd;d?
ml;ltiz vz; 3
gbtk; vz;. filrp Njjp

tUlhe;jpu Form 16 mLj;j epjpahz;L 15 [_d;

fhyhz;L Form 16A/27D ml;ltiz vz;.5-y; thpir

3 & 5-Ig; ghh;f;fTk;

01/04/2012 Kjy; fl; l hakhf www.tdscpc.gov.in ,ypUe; J

gjptpwf;fk; nra;ag;gl;l TDS rhd;wpjio (16A) kl;LNk toq;f
Ntz;Lk;. thp gpbj;jk; nra;gth;> rhd;wpjopd; cs;slf;fq;fspd;
cz;ikj; jd;ikia rhpghh;j;J> Digital / Manual ifnahg;gk; %yk;
mij mq;fPfhpf;f Ntz;Lk;. mg;NghJjhd; mJ rhpahd
rhd;wpjohFk;.

TDS/TCS rhd;wpjopd; cs;slf;fk; vd;d?

TDS/TCS rhd;wpjopy; gpd;tUk; tptuq;fs; ,lk;ngw;wpUf;Fk;:
(m) thp gpbj;jk; nra;ag;gl;lthpd; nry;YgbahFk; PAN;
(M) thp gpbj;jk; /thp t#y; nra;gthpd; nry;YgbahFk; TAN;
(,) ryhd; milahs vz; (CIN)> ,J thp nlghrpl; nra;ag;gl;l
tq;fpapd; BSR FwpaPL> nlghrpl; nra;ag;gl;l Njjp kw;Wk;
tq;fpahy; xJf;fg;gl;l ryhd; thpir vz; Mfpatw;wpd;
fyitahy; cUthf;fg;gl;l vz;zhFk;.
(<) TDS/TCS-d; njhlh;Gila fhyhz;L mwpf;ifapd; urPJ vz;
(TDS / TCS Return Receipt Number).

TDS / TCS mwpf;if vd;why; vd;d> ve;j tbtj;jpy; mJ

toq;fg;gl Ntz;Lk;?
Ø thp gpbj;jk; / thp t#y; nra;a flikg;gl;Ls;s xt;nthU
egUk;> TDS/TCS mwpf;ifia jhf;fy; nra;a Ntz;Lk;.
Ø TDS/TCS mwpf;ifapy; rhpahd kw;Wk; nry;YgbahFk;
Fiwthd thp gpbj;jj;jpw;Fg; ngw;w TDS/TCS rhd;wpjo;
vz;izf; Fwpg;gplTk;. thp gpbj;jk;/ thp t#y; nra;gth;
www.tdscpc.gov.in vd;w TRACES ,izajsj;jpy; Fiwthd
thp gpbj;jj;jpw;Fg; ngw;w TDS/TCS rhd;wpjo; vz;iz
Md;iydpy; rhpghh;j;Jf; nfhs;syhk;.
Ø tof;fkhd TDS/ TCS mwpf;iffspy; Nkw;Nfhs; fhl;lg;gl
Ntz;ba filrp jw;fhypf urPJ vz; (Last Provisional Receipt
Number): Gjpa tof;fkhd (mry;) TDS/TCS mwpf;ifiaj;
jhf;fy; nra;Ak; NghJ> ve;jg; gbt tifapYk; tof;fkhd
fhyhz;L TDS/TCS mwpf;ifapd; filrpahf
Vw;Wf;nfhs;sg;gl;l jw;fhypf urPJ vz;izf; Fwpg;gpLtJ
fl;lhak;.
Ø TDS/TCS mwpf;ifia nry;YgbahFk; ryhd; kw;Wk; gpbj;jk;
nra;ag;gl;l eghpd; rhpahd tptuq;fis Nkw;Nfhs;
fhl;lhky; jhf;fy; nra;a KbahJ
Ø TAN-PAN Master I TRACES jsj;jpypUe;J gjptpwf;fk; nra;J>
mijNa Gjpjhf jhf; f y; nra; A k; mwpf; i ffspy;
njhptpg;gjdhy;> jtwhd kw;Wk; nry;yhj PAN-I Nkw;Nfhs;
fhl;Ltij jtph;j;jplyhk;.

5
Ø PAN kw;Wk; Gjpjhf thp gpbj;jk; nra;ag;gLk; eghpd; ngaiu
TDS mwpf;ifapy; Nkw;Nfhs; fhl;Lk; Kd;dh; TRACES
jsj;jpy; rhpghh;f;f Ntz;Lk;.
Ø KOikaw;w kw;Wk; jtwhd mwpf;ifapy; cs;s jtWfis
clDf;Fld; jpUj;jg;gl;l mwpf;ifapid rkh;g;gpj;J rhp
nra;jply; Ntz;Lk;. TRACES ,izajsk; www.tdscpc.gov.in
mwpf;iffis Md;iydpy; jpUj;Jtjw;fhd trjpia
toq;FfpwJ.
Ø murhq;fk; rhh;ghf thp gpbj;jk; nra;gth;fs; mth;fspd;
fzf;F mjpfhhpaplkpUe;J (AIN itj;jpUg;gth;)> BIN (Book
Identification Number) vz;iz rhpahd Neuj;jpy; ngw;W> TDS /
TCS mwpf;ifapy; mij rhpahff; Fwpg;gply; Ntz;Lk;.

ml;ltiz vz; 4

TDS/TCS TDS/TCS
njhlh;ghd mwpf;if mwpf;if gbtk;
TDS – rk;gsk; gbtk; 24Q
TDS - rk;gsk; jtpu ,ju gbtk; 26Q
ghpth;j;jidfSf;F - gzk;
ngWgth; ,e;jpahtpy;
trpg;gtuhf ,Ug;gpd;
TDS – rk;gsk; jtpu ,ju gbtk; 27Q
ghpth;j;jidfSf;F - gzk;
ngWgth; NRI, may;ehl;L
fk;ngdp my;yJ RNOR Mf
,Ug;gpd;
TCS gbtk; 27EQ

TDS - mirah nrhj;Jf;fis gbtk; 26QB

thq;Fjy;
TDS - rpy Fwpg;gpl;l jdpegh; gbtk; 26QC
my;yJ HUF thlif
nrYj;jpdhy;

TDS/TCS mwpf;ifia ve;j fhyj;jpw;Fs; rkh;g;gpf;f

Ntz;Lk; kw;Wk; mjd; filrp Njjp vd;d?

ml;ltiz vz; 5

fhyhz;L TDS mwpf;if 16Af;fhd

TCS mwpf;if
27D f;fhd
KbT nrYj;j Ntz;ba nrYj;j Ntz;ba
filrp Njjp filrp Njjp
filrp Njjp filrp Njjp
(1) (2) (3) (4) (5)
[_d; 30 [_iy 31 Mf];l; 15 [_iy 15 [_iy 30
nrg;lk;gh; 30 mf;Nlhgh; 31 etk;gh; 15 mf;Nlhgh; 15 mf;Nlhgh; 30
brk;gh; 31 [dthp 31 gpg;uthp 15 [dthp 15 [dthp 30
khh;r 31 Nk 31 [_d; 15 Nk 15 Nk 30

6
 TDS/TCS njhifapid muRf;F nrYj;jhjjdhy;
Vw;gLk; gpd;tpisTfs; vd;d?
Ø (TDS) thpiag; gpbj;jk; nra;aj; jtWjy; my;yJ Fiwthd
thp gpbj;jk; nra;jy; my;yJ gpbj;jk; nra;ag;gl;l thpia
murhq;fj;jpd; fzf;fpy; nrYj;jj; jtWjy;/jhkjkhf
nrYj;Jjy; Nghd;w nray;ghLfshy; thp gpbj;jk; nra;j egh;
thp fl;lj; jtwpatuhff; fUjg;gLthh; NkYk; thpf;F
epfuhd njhif mguhjkhfTk; tpjpf;fg;gLk;.
Ø (TDS) thp gpbf;fhky; ,Uj;jy;/Fiwthf thp gpbj;jk; nra;jy;
my; y J jhkjkhf thp gpbj; j k; nra; j y; Nghd; w
nray;ghLfshy;> khjj;jpw;F 1% tl;b tpjpf;fg;gLk;. NkYk;
gpbj;jk; nra;j thpia murhq;fj;jpw;F nrYj;jj; jtwpdhy;>
gpbj;jk; nra;j thpia murhq;fj;jpw;F nrYj;Jk; khjk;
tiuapy; khjj;jpw;F 1.5% tl;b tpjpf;fg;gLk;.
Ø (TCS) t#ypj;j gpwF thp nrYj;Jtjpy; jhkjk; Vw;gl;lhy;>
t#ypj;j thpia murhq;fj;jpw;F nrYj;Jk; khjk; tiuapy;>
khjj;jpw;F 1.5% tl;b tpjpf;fg;gLk;.
Ø gpbj;jk; nra;ag;gl;l thpia kj;jpa murpd; fzf;fpy;
nrYj;jj; jtwpdhy;> me;j egh; Fiwe;jgl;rk; %d;W
khjq;fs; Kjy; mjpfgl;rk; 7 Mz;Lfs; tiuapyhd
fLikahd rpiwj;jz;lidiaAk; vjph;nfhs;s NehpLk;.
Ø TDS/TCS fhyhz;L mwpf;iffis jhkjkhf jhf;fy;
nra;jhy;:
(m) gphpT 234E-d; gb Fwpg;gpl;l tuk;GfSf;F cl;gl;L>
ehs; xd;Wf;F &.200/- tpfpjk; jhkj jhf;fy;
fl;lzk; (Late Filing Fee) tpjpf;fg;gLk;.
(M) gphpT 271H-d; fPo; Fiwe;jgl;r mguhjk; &. 10>000/-
(mjpfgl;rk; &.1>00>000/-) tpjpf;fg;gLk;.
Ø TDS/TCS mwpf;ifapid Process nra;Ak;nghOJ TDS/TCS-y;
vjhtJ jtwtplg;gl;Ls;sjh vd;gij TRACES ,iza
jskhd www.tdscpc.gov.in-y; ,Ue;J TDS/TCS justification
report-I gjptpwf;fk; nra;J cWjpnra;jy; mtrpakhFk;.

jtwhd TDS/TCS mwpf;if rkh;g;gpj;jy; / mwpf;ifia

jhkjkhf rkh;g;gpj;jyhy; Vw;gLk; gpd;tpisTfs; vd;d?
Ø 01.07.2012 Kjy; > TDS/TCS mwpf; i fia Fwpg; g pl; l
fhyf;nfLTf;Fs; rkh;g;gpf;fj; jtwpdhy;> gphpT 234E-d; fPo;
mwpf;ifia jhf;fk; nra;Ak; ehs; tiuapy;> ehs; xd;Wf;F
&.200/- jhkj jhf;fy; fl;lzk; (Late Filing Fee) nrYj;j
NehpLk;.
Ø 01.07.2012 Kjy; > TDS/TCS mwpf; i fapy; jtwhd
jfty;fis njhptpj;jhy; Fiwe;jgl;rk; &.10>000/- Kjy;
mjpfgl;rk; &.1>00>000/- tiuapy; mguhjk; nrYj;j NehpLk;.
Ø TDS/TCS mwpf;ifia rkh;g;gpg;gjpy; Xuhz;bw;Fk; Nkyhf
jhkjk; ,Ug;gpd;> Vw;nfdNt tpjpj;j mguhjj;Jld; NkYk;
Fiwe;jgl;rk; &.10>000/- Kjy; mjpfgl;rk; &.1>00>000/-
tiuapy; $Ljy; mguhjk; nrYj;j NehpLk;.
Ø TAN tpz;zg;gpj;J ngw jtwpdhy; my;yJ jtwhd TAN-I
Fwpg;gpl;lhy;> &.10>000/- mguhjk; nrYj;j NehpLk;.
Ø gphpT 234E-d; fPo; tpjpf;fg;gLk; jhkj jhf;fy; fl;lzk; (Late
Filing Fee) rl;lhPjpahdJ. mJ vf;fhuzj;jhYk; js;Sgb
nra;ag;glkhl;lhJ.

7
 xUq;fpize;j TDS ,zf;fj;jpw;fhd topKiwfs;:
(Aggregated TDS Compliance)
Ø xU epWtdj;jpd; PAN (kj;jpa mYtyfk;> jiyikafk;
Nghd;wit)> mjd; fpisffSf;F xd;Wf;Fk; Nkw;gl;l TAN-
If; nfhz;bUe;jhy; my;yJ Fwpg;gplg;gl;l PAN cld;
njhlh;Gilajhf ,Ue;jhy;> epWtd mstpy; "Aggregated TDS
Compliance" –I kjpg;gha;T nra;Jf;nfhs;syhk;.
Ø ,e;j mk;rk; midj;J TDS Default-fs; gw;wpa jfty;fis
midj;J TAN thhpahf> midj;J epjpahz;L thhpahf
RUf;fkhf toq;FfpwJ. ,e;j trjpahdJ TDS eph;thfj;ij
gaDs; s jhf; f Tk; > fz; f hzpf; f Tk; > fl; L g; g Lj; j Tk; >
rl;lhPjpahf ,zq;fTk; cjTfpwJ.
Ø ,e;j mk;rkhdJ> xU epWtdk; tUkhd tup rl;lk;> 1961
,d; gphpT 40(a)(ia) ,d; tpjpfSf;F ,zq;fp elf;fTk;>
NkYk; thp jzpf;if mwpf;ifapd; (gbtk; 3CD u/s 44AB) gj;jp
21(b) & 34(b) ,y; rhpahd jfty; Fwpg;gplg;gLtijAk; cWjp
nra;fpwJ.
Ø ,e;j mk;rj;ijg; gad;gLj;j> thp gpbj;jk; nra;gth; jkJ PAN
–I TRACES ,izajsj;jpy; gjpT nra;a Ntz;Lk;.

TDS/TCS mwpf;ifia jhf;fy; nra;Ak; gbtk; vd;d?

TDS/TCS ,d; mwpf;ifia gpd;tUk; gbtq;fs; VjhtJ xd;wpy;
jhf;fy; nra;ayhk;:
(1) fhfpjg; gbtk; (20-f;Fk; Fiwthd egh;fSf;fhf).
(2) vyf;l;uhdpf; gbtk;: kpd;dZg; gbtk; rkh;g;gpf;ifapy;
gbtk; vz;. 27A Nrh;j;J rkh;g;gpf;fg;gl Ntz;Lk;.
gpd;tUk; thp gpbj;jk;/thp t#y; nra;Ak; egh;fs;> TDS/TCS
mwpf;ifia Fwpg;gpl;l gbtj;jpy; kpd;dZ Kiwapy; kl;LNk
jhf;fy; nra;a Ntz;Lk;:
(1) thp gpbj;jk; nra;gth; muR mYtyfkhf ,Ue;jhy;.
(2) thp gpbj;jk; nra;gth; xU epWtdkhf(Company) ,Ue;jhy;.
(3) thp gpbj;jk; nra;gthpd; fzf;Ffs; Ke;ija epjpahz;by;
gphpT 44AB ,d; fPo; jzpf;if nra;a Ntz;b ,Ue;jhy;.
(4) thp gpbj;jk; nra;Ak; egh; ,UgJ my;yJ mjw;F Nkyhd
egh;fsplkpUe;J thp gpbj;jk; nra;gtuhf ,Ue;jhy; my;yJ
fhyhz;L mwpf;ifapy; ,UgJ my;yJ mjw;F Nkyhd
gjpTfis nfhz;bUe;jhy;.
Fwpg;G: Nkw;$wpa egh;fs; jtpu gpw egh;fs; jq;fs; fhyhz;L
mwpf;ifia kpd;dZ Kiwapy; toq;FtJ fl;lhaky;y.

thp gpbj;jk; nra;ag;gl Ntz;ba egh; thp gpbj;jk;

nra;gtUf;F jkJ PAN-I mspf;fj; jtwpdhy;> thp gpbj;jk;/
thp t#y; nra;gthpd; flikfs; vd;d ?
thp gpbj;jk; / thp t#Yf;F cs;shFk; egh; thp gpbj;jk; / thp
t#y; nra;Ak; eghplk; jkJ PAN-I mspf;fj; jtwpdhy; my;yJ
jtwhd PAN-I mspj;jhy;> thp gpbj;jk; / thp t#y; nra;Ak; egh;>
gpd;tUk; tpfpjj;jpy; vJ mjpfkhf ,Uf;fpwNjh me;j tpfpjj;jpy;
thpia gpbj;jk; / t#y; nra;a Ntz;Lk;.
(m) tUkhd thp rl;lj;jpy; ghpe;Jiuf;fg;gl;l tpfpjk;; my;yJ
(M) eilKiwapy; cs;s tpfpjj;jpy;> mjhtJ> epjpr; rl;lj;jpy;
(Finance Act) Fwpg;gplg;gl;Ls;s tpfpjk;; my;yJ
(c) 20% tpfpjj;jpy;

8
 Fiwe;j tpfpjj;jpy; thp gpbj;jk; nra;Ak; rhd;wpjo;
(Lower Deduction Certificate) vd;why; vd;d?
Lower Deduction Certificate vd;gJ tUkhd tup rl;lk;> 1961 ,d;
gphpT 197/197A ,d; fPo; Fiwe;j/NIL tpfpjq;fspy; thpia gpbj;jk; /
t#y; nra;tjw;fhf toq;fg;gLk; xU rhd;wpjohFk;.
thp gpbj;jk; / thp t#y; nra;ag;gl Ntz;ba egh; ,e;jpahtpy;
trpg;gtuhf ,Ue;jhy; Assessing Officer thp gpbj;jk; / t#y; nra;Ak;
egUf;F Lower / Nil Deduction Certificate-I toq;fyhk;.

Fiwe;j tpfpjj;jpy; thp gpbj;jk; nra;Ak; rhd;wpjio

ve;nje;j #o;epiyfspy; ngwyhk;?
1. tzpfk; e\;lj;ij re;jpf;Fk; vd vjph;ghh;f;fg;gLk; #oypy;.
2. Ke;ija Mz;bd; thp ,og;Gfs; elg;G epjpahz;bw;F
nfhz;L tUk; #oypy;
3. thp gpbj;jk; nra;ag;gLk; egUf;F mthpd; tUkhdk;
Fiwe;j tpfpjj;jpy; thpf;F cs;shFk; epiyapy;> mtUf;F
TDS mjpf tpfpjj;jpy; gpbj;jk; nra;ag;gLk; #oypy;.
4. thp gpbj; j k; nra; a g; g Lk; egh; elg; g hz; b y; rpy
Deductions/Exemptions-I NfhUk; #oypy;.

gphpT 197 ,d; fPo; toq;fg;gLk; rhd;wpjoYf;F

nghUe;Jk; tUkhdq;fs; vit?
Fiwe;j tpfpjj;jpy; thp gpbj;jk; nra;Ak; rhd;wpjo; gpd;tUk;
tUkhdq;fSf;fhf toq;fg;gLfpwJ:
1. gphpT 192 (rk;gsk;)
2. gphpT 193 (gj;jpuq;fs; kPjhd tl;b)
3. gphpT 194 (<Tj;njhif)
4. gphpT 194A (gpw tl;b)
5. gphpT 194C (xg;ge;jk;)
6. gphpT 194D (fhg;gPl;bw;fhd fkp\d;)
7. gphpT 194G (yhl;lhp tpw;gidapy; fkp\d; Nghd;wit)
8. gphpT 194H (fkp\d;/juF)
9. gphpT 194I (thlif)
10. gphpT 194J (njhopy;Kiw / njhopy;El;g Nritfs; %yk;
ngWk; tUkhdk;)
11. gphpT 194LA (mirah nrhj;ij ifafg;gLj;Jtjw;fhf
toq;fg;gLk; ,og;gPL)
12. gphpT 194LBB (Investment Fund-y; cs;s a+dpl;fspypUe;J
ngwg;gLk; tUkhdk;)
13. gphpT 194LBC (Securitization Fund-y; KjyPL nra;tjd; %yk;
fpilf;Fk; tUkhdk;)
14. gphpT 194O (E-commerce Operator e-commerce participant-f;F
nrYj;Jk; njhif) kw;Wk;
15. gphpT 195 (,e;jpahtpy; trpf;fhj egh;fspd; tUkhdk;)

gphpT 197-gbtk; 13 rkh;g;gpg;gjw;fhd eilKiw

1. Fiwe;j tpfpjk; / thpapy;yh rhd;wpjOf;F tpz;zg;gpf;f
tpUk;Gk; egh;> tUkhd thp tpjpfs;> 1962 ,d; fPo;
ghpe;Jiuf;fg;gl;l gbtk; 13-y; tpz;zg;gk; rkh;gpf;f
Ntz;Lk;.
2. tpiuthd nrayhf;fj;jpw;fhf gbtk; 13-I kpd;dZ
Kiwapy; jhf;fy; nra;Ak; trjp Vw;gLj;jg;gl;Ls;sJ.

9
3. Assessing Officer (AO) tpz;zg;gk; rkh;g;gpf;fg;gl;l khjk;
Kbtile; j 30 ehl; f Sf; F s; tpz; z g; g j; j pd; kP J
eltbf;if vLj;jhf Ntz;Lk;.
4. rkh;g;gpf;fg;gl;l tpz;zg;gk; G+h;j;jpahfp> Fiwthd tup
gpbj; j k; nra; a toq; f g; g l; l jftypy; AO jpUg; j p
mile;jhy;> mth; tpz;zg;gj;ij mq;fPfhpj;J rhd;wpjio
toq;Fthh;. toq;fg;gl;l xt;nthU rhd;wpjopYk; xU
jdpg;gl;l 10 ,yf;f Alphanumeric vz; ,lk;ngw;wpUf;Fk;.
5. mjpf tpfpjj;jpy; thp gpbj;jk; nra;tij jtph;f;f> AO
toq;fpa rhd;wpjio thp gpbj;jk; nra;Ak; eghplk; rkh;g;gpf;f
Ntz;Lk;. thp gpbj;jk; nra;Ak; egh;> rhd;wpjopy; me;j eghpd;
ngah; ,Ug;gij cWjp nra;J mjpy; jpUg;jp mile;jhy;>
rhd;wpjopy; Fwpg;gplg;gl;Ls;s tpfpjj;jpy; tupiag; gpbj;jk;
nra;thh;.
(6) thp gpbj;jk; nra;jth;> Fiwthd thp gpbg;gjw;fhd
rhd;wpjo; vz; kw;Wk; me;j eghpd; PAN-I TRACES- jsj;jpy;
rhpghh;j;jg;gpd; TDS Return-I jhf;fy; nra;Ak; NghJ TDS
Return-y; mij Nkw;Nfhs; fhl;l Ntz;Lk;.

gbtk; 13 cld; rkh;g;gpf;fg;gl Ntz;ba Mtzq;fs;

kw;Wk; gpw tptuq;fs;:

1. PAN fhh;bd; efy;

2. elg;G epjpahz;bw;fhd jpl;lkplg;gl;l tUkhd mwpf;if
(Projected Income Statement)
3. fle;j %d;W Mz;Lfspy; rkh;g;gpf;fg;gl;l Income Tax Returns
kw;Wk; Assessment Order> VjhtJ ,Ug;gpd;.
4. fle;j %d;W Mz;LfSf;fhd epjp mwpf;iffs; kw;Wk;
jzpf; i f mwpf; i ffs; (fzf; F fs; jzpf; i ff; F
cl;gLj;jg;gl;bUe;jhy;)
5. fle;j %d;W Mz;Lfspy; nrYj;jpa thp njhlh;ghd
tptuq;fs;

6. Ke;ija Mz;L nrYj;jpa Advance Tax / TDS / TCS tptuq;fs;

7. tpz;zg;gjhuhpd; gy;NtW tUkhdq;fs; kw;Wk; mtw;wpd;
Mjhuq;fs; njhlh;ghd tptuq;fs;

8. tpz;zg;gjhuUf;F gzk; nrYj;Jk; egh;fspd; TAN

njhlh;ghd tptuq;fs;.

rhd;wpjopd; nry;YgbahFk; fhyk;

Fiwe;j tpfpjk; / thpapy;yh rhd;wpjohdJ tpz;zg;gpj;j

Fwpg;gpl;l epjpahz;bw;F kl;LNk nry;YgbahFk;. ,e;j
rhd;wpjohdJ fhyhtjpahFk; Kd;dNu Assessing Officer-My;
uj;J nra;ag;glhky; ,Uf;Fk; gl;rj;jpy; toq;fg;gl;l Njjp-
apypUe;J me;j Mz;bd; ,Wjptiu kl;LNk nry;YgbahFk;.

gbtk; 13 tpz; z g; g j; i j tUlj; j pd; ve; j Neuj; j pYk;

rkh;g;gpf;fyhk;. Mz;bd; njhlf;fj;jpy; mij rkh;g;gpf;f
ghpe;Jiuf;fg;gLfpwJ.

10
 Self-Declaration (Form 15G/15H) rkh;g;gpf;fg;gLk; jUzq;fs;
gphpT 197A ,d; gb> fPo;fz;l tUkhdq;fs; ,Ue;jhy;:
(1) tUq;fhy itg;G epjpia jpUk;gg; ngWjy; (gphpT 192A)
(2) MAs; fhg;gPl;Lj; njhifapid ngWjk; (Sec 194DA)
(3) thlif tUkhdk; (gphpT 194-I)
(4) gj;jpuq;fspypUe;J tl;b (gphpT 193)
(5) gpw tl;b (gphpT 194A)
Assessee gpd;tUk; epge;jidfis G+h;j;jp nra;jhy;> thp gpbj;jk;
nra;ahky; ,Uf;f> thp gpbj;jk; nra;Ak; egUf;F eph;zapf;fg;gl;l
gbtj;jpy; (gbtk; 15G/15H) Self Declaration-I mspf;fyhk;.
m. Assessee (Resident Individual) ,e;jpahtpy; trpf;Fk; jdpegh;/
HUF-Mf ,Uf;f Ntz;Lk;.
M. Tax liability – VJk; ,y;yhky; ,Uf;f Ntz;Lk;.
me;j egh; 60 taJf;F Fiwthdtuhf ,Ue;jhy;> mtuJ nkhj;j
tUkhdk; (fopTfSf;F Kd;) mbg;gil tpyf;F tuk;ig (&. 2.5
yl;rk;) tpl Fiwthf ,Uj;jy; Ntz;Lk;.
Fwpg;G : gbtk; 15H 60 taijf; fle;j egh;fSf;fhdJ.

epjpahz;L 2022-23f;fhd TDS tpfpjq;fs;

cr;r
ghpth;j;jidfspd; (%) jdp egh; (%) gpw
gphpT tuk;G
jd;ik / HUF egh;fs;;
(&)
192 rk;gsk; - elg;G -
Mz;bw;fhd
Slab Rate-y;
192A tUq;fhy itg;G epjpapy; 50000 10 -
,Ue;J ,Ug;Gj;
njhifia jpUk;gg;
ngWjy;
193 gj;jpuq;fs; kPjhd tl;b 10000 10 10
194 <Tj;njhif 5000 10 10
194A tq;fpfs; nrYj;Jk; tl;b 40000 10 10
194A gpw egh;fs; nrYj;Jk; 5000 10 10
tl;b
194A %j;j Fbkf;fSf;F 50000 10 -
tq;fpfs; nrYj;Jk; tl;b
194B yhl;lhpfs;> FWf;nfOj;J 10000 30 30
Gjph;fs;> rPl;Lf;fl;L
tpisahl;Lfs; kw;Wk;
gpwtpisahl;Lfs;
194BB Fjpiug; ge;jak; 10000 30 30
194C xg;ge;jjhuUf;F xU 30000 1 2
Kiw nrYj;Jk; njhif
194C xg;ge;jjhuUf;F xU 100000 1 2
epjpahz;by; nrYj;Jk;
njhif
194C ruf;F thfdq;fs; - - -
itj;jpUg;gth;
(gphpT 44AE) jkJ PAN-I
mspf;Fk;NghJ
194D ,d;#ud;]; fkp\d; (15G- 15000 5 10
15H Vw;Wf;nfhs;syhk;)
194DA MAs;fhg;gPl;Lj; 100000 5 5
njhifiaj; jpUk;g
ngWjy;
194E ,e;jpahtpy; trpf;fhj - 20 20
tpisahl;L tPuh;fs; /
tpisahl;Lr;
rq;fj;jpw;Fg; gzk;
nrYj;Jjy;

11
 cr;r
ghpth;j;jidfspd; (%) jdp egh; (%) gpw
gphpT tuk;G
jd;ik / HUF egh;fs;;
(&)
194EE Njrpa Nrkpg;Gj; jpl;lj;jpy; 2500 10 10
cs;s itg;Gj;
njhifiaj; jpUk;g
ngWjy;
194F kpa+r;Rty; ‡gz;l; - 20 20
my;yJ a+dpl;bu];l;
M‡g; ,e;jpah
a+dpl;fis jpUk;g
thq;Fk;NghJ nrYj;Jk;
gzk;
194G yhl;lhp rPl;L tpw;gidapy; 15000 5 5
fpilf;Fk; fkp\d;
194H fkp\d;/juF 15000 5 5
194I(a) njhopw;rhiy 240000 2 2
,ae;jpuq;fSf;F
nrYj;Jk; thlif
194I(b) epyk; my;yJ fl;blk; 240000 10 10
my;yJ
kur;rhkhd;fSf;F
nrYj;Jk; thlif
194IA tptrha epyk; my;yhj gpw 5000000 1 1
mirah nrhj;Jf;fis
thq;Fk;NghJ nrYj;Jk;
gzk;
194IB fzf;F thp jzpf;iff;F khjj;jpw;F 5 -
cl;glhj jdpegh; my;yJ 50000
HUF nrYj;Jk; thlif
(01.06.2017 Kjy;)
194IC $l;LNkk;ghl;L - 10 10
xg;ge;jq;fspd; (joint
venture) fPo; gzk;
nrYj;Jjy;
194J(a) njhopy;El;g Nritfs;> 30000 2 2
fhy; nrd;lh; Nritfs;
194J(b) njhopy;rhh; ty;Yeh; 30000 10 10
Nritfs;
194K kpa+r;Rty; ‡gz;l; 5000 10 10
epWtdq;fs; nrYj;Jk;
<Tj;njhif
194LA tptrha epyk; my;yhj gpw 250000 10 10
mirah nrhj;ijf;
ifafg;gLj;Jk; NghJ
toq;fg;gLk; ,og;gPL
194LA mirah nrhj;ijf; - - -
ifafg;gLj;Jk; NghJ
toq;fg;gLk; ,og;gPL
(01.04.2017 Kjy;
RFCTLARR rl;lj;jpd; gb
TDS tpyf;F
mspf;fg;gl;Ls;sJ)
194LB ,e;jpahtpy; trpf;fhj - 5 5
egUf;F cs; fl;likg;Gf;
fld; epjpapy; KjyPL nra;j
njhiff;F tl;b nrYj;Jjy;
194LBA tzpf mwf;fl;lisfs; - 10 10
a+dpl; itj;jpUg;gth;-
fSf;F nrYj;Jk;
tUkhdk; (01.10.2014
Kjy;)

12
 cr;r
ghpth;j;jidfspd; (%) jdp egh; (%) gpw
gphpT tuk;G
jd;ik / HUF egh;fs;;
(&)
194LBA tzpf mwf;fl;lisfs; - 5 5
a+dpl; itj;jpUf;Fk;
,e;jpahtpy; trpf;fhj
egUf;F nrYj;Jk;
tUkhdk; (01.10.2014
Kjy;)
194LBB KjyPl;L epjpapy; A+dpl; - 10 10
itj;jpUg;gtUf;F
nrYj;Jk; tUkhdk;
194LBB KjyPl;L epjpapy; A+dpl; - 30 40
itj;jpUf;Fk; ,e;jpahtpy;
trpf;fhj egUf;F nrYj;Jk;
tUkhdk;
194LBC ghJfhg;G mwf;fl;lis-apy; - 25 30
nra;ag;gl;l KjyPl;bypUe;J
KjyPl;lhsUf;F nrYj;Jk;
tUkhdk;
194LBC ghJfhg;G mwf;fl;lis-apy; - 40 40
nra;ag;gl;l KjyPl;bypUe;J
,e;jpahtpy; trpf;fhj
egUf;F nrYj;Jk;
tUkhdk;
194LC fld; xg;ge;jk; my;yJ - 5 5
ePz;lfhy gj;jpuq;fis
(ePz;lfhy cs;fl;likg;G
gj;jpuk; cl;gl)
ntspapLtjd; %yk;
ntspehl;L ehzaj;jpy;
fld; thq;fpa gzj;jpw;F
,e;jpa epWtdk; my;yJ
tzpf mwf;fl;lis tl;b
nrYj;Jjy;
194LD ntspehl;L epWtd - 5 5
KjyPl;lhsh; my;yJ
jFjptha;e;j ntspehl;L
KjyPl;lhsh;fSf;F ,e;jpa
epWtdk; my;yJ muRg;
gj;jpuq;fspd; &gha;
kjpg;gpyhd gj;jpuq;fSf;F
tl;b nrYj;Jjy;
194M jdpegh; my;yJ HUF 5000000 5 5
nrYj;Jk; fkp\d;(fhg;gPL
fkp\d; jtpu)> juF>
xg;ge;jf; fl;lzk;> njhopy;
Kiw fl;lzk;.
194N tq;fp my;yJ jghy; 10000000 2 2
mYtyfk; Mfpatw;wpy;
xUth; guhkhpf;Fk; xd;W
my;yJ mjw;F Nkw;gl;l
fzf;fpypUe;J gzk;
vLj;jy; (01.09.2019 Kjy;)
194O ,iza topapy; nghUl;fs; 500000 1 1
tpw;gid my;yJ Nritia
toq;Fk; tzpf epWtdk;
jkJ ,izajsk; %yk;
nghUl;fis my;yJ
Nritia tpw;Fk;
egh;fSf;F nrYj;Jk; gzk;

13
 cr;r
ghpth;j;jidfspd; (%) jdp egh; (%) gpw
gphpT tuk;G
jd;ik / HUF egh;fs;;
(&)
194P 75 my;yJ mjw;F Nkw;gl;l - elg;G -
taJila %j;j Fbkf;fs; Mz;bw;fhd
Xa;t+jpak; kw;Wk; tl;b Slab Rate-y;
tUkhdk; kl;Lk; ,Ug;gpd;
Income Tax Return jhf;fy;
nra;tjpypUe;J tpyf;F
mspf;fg;gLfpwJ.
mth;fSf;F NtW VjhtJ
tUkhdk; ,Ug;gpd;
194Q xU Mz;bw;F &. 50 5000000 0.1 0.1
yl;rj;jpw;F Nky;
nghUl;fis thq;Fk;NghJ
gzk; nrYj;Jjy;
Fwpg;G: &gha; 50
yl;rj;jpw;F mjpfkhd
njhiff;F TDS
gpbf;fg;gLk;. (01.07.2021
Kjy;)
194R tzpfk; my;yJ njhopypy; 20000 10 10
,Ue;J tUk; tUkhdk;
ngWgth;fs; VjhtJ
benefits my;yJ
perquisites toq;Fjy;
(01.07.2022 Kjy;)
194S nka;epfh; b[pl;ly; 50000/ 1 1
nrhj;Jf;fs; khw;wk; 100000
nra;jy; (Transfer of Virtual
Digital Assets) (01.07.2022
Kjy;)

epjpahz;L 2022-23f;fhd TCS tpfpjq;fs;

TCS ryhd; TCS gpbf;fNtz;ba nghUl;fs; tpfpjk;

FwpaPL kw;Wk; Nritfs; (%)
206CA kdpj Efh;Tf;fhd kJghdk; 1
206CB tdf; Fj;jifapd; fPo; ngwg;gl;l 2.5
kuk;
206CC td Fj;jif jtph;j;J NtW ve;j 2.5
KiwapYk; ngwg;gl;l kuk;
206CD gpw tdg;nghUl;fs; (kuk; my;yJ 2.5
nlz;L ,iyfs; jtpu)
206CE cw;gj;jpapd; NghJ tPzhFk; 1
nghUl;fs; (Scrap)
206CF thfd epWj;Jkplk; 2
206CG Nlhy;gpshrh 2
206CH Ruq;fk; kw;Wk; Fthhp 2
206CI nlz;L ,iyfs; (gPb Rw;Wk; 5
,iyfs;)
206CJ fdpkq;fs; - ypf;idl; my;yJ 1
epyf;fhp my;yJ ,Uk;GjhJ
206CK jq;ff; fl;bfs; / ,e;j gphpT
jq;f eiffs; 01.04.2017 Kjy;
jtph;f;fg;gl;lJ
206CL Nkhl;lhh; thfdj;jpd; kjpg;G &. 10 1
yl;rj;jpw;Fk; mjpfkhf ,Ue;jhy;
(01/06/2016 Kjy;)
206CM nghUl;fis tpw;gid nra;jy; ,e;j gphpT
(jq;ff; fl;bfs; / jq;f eiffs; 01.04.2017 Kjy;
jtph;j;J) jtph;f;fg;gl;lJ
206CN NtW VjhtJ Nritfs; ,e;j gphpT
toq;Fjy; 01.04.2017 Kjy;
jtph;f;fg;gl;lJ
206CO ntspehl;L Rw;Wg;gazk; Package 5*

14
 TCS ryhd; TCS gpbf;fNtz;ba nghUl;fs; tpfpjk;
FwpaPL kw;Wk; Nritfs; (%)
206CP gphpT 80E-y; Fwpg;gpl;Ls;s tzpf 0.50
epWtdq;fsplk; fy;tp fld; ngw;W
hprh;t; tq;fpapd; jhuhs
kakhf;fg;gl;l gzk; mDg;Gk;
jpl;lj;jpd; (Liberalised Remittance
Scheme - LRS) fPo; gzk; mDg;Gjy;
(&.7>00>000/- jhz;Lk;NghJ)
206CQ NkNy Fwpg;gpl;l fhuzk; jtpu NtW 5*
VNjDk; fhuzq;fSf;fhf hprh;t;
tq;fpapd; jhuhs kakhf;fg;gl;l
gzk; mDg;Gk; jpl;lj;jpd; (Liberalised
Remittance Scheme - LRS) fPo; gzk;
mDg;Gjy; (&.7>00>000/-
jhz;Lk;NghJ)
206CR &. 50 yl;rj;jpw;Fk; Nkyhd ve;jg; 0.1#
nghUl;fisAk; tpw;gid nra;jy;.
(rpy epge;jidfSf;F cl;gl;L)

* PAN / Mjhh; vz; mspf;fhtpby; 5 rjtpjj;jpw;F gjpyhf 10% thp

t#ypf;fg;gLk;.
# PAN / Mjhh; vz; mspf;fhtpby; 0.1 rjtpjj;jpw;F gjpyhf 1%
thp t#ypf;fg;gLk;.
Fwpg;Gfs;:
1. NkNy cs;s gl;bay; ngUk;ghYk; cs;ehl;L
ghpth;j;jidf;F nghUe;jf;$ba gphpTfis cs;slf;fpaJ.
2. gphpT 206AA: tUkhd tup rl;lk; - 1961 ,y; NtW VNjDk;
tpjpfspy; NtW VNjDk; nrhy;yg;gl;L ,Ue;jhYk; mJ ,e;j
gphptpw;Fg; nghUe;jhJƒ
ve;jnthU tUkhdk; my;yJ njhifiag; ngw chpikAs;s
ve;jnthU egUk;> mj;jpahak; XVIIB ,d; fPo; me;j tUkhdj;jpw;F
thp tpjpf;fg;gLk; #oypy; (,dp thp gpbj;jj;jpw;F MshFk; egh;
vd;wiog;gLthh;) mtuJ PAN-I thp gpbj;jk; nra;Ak; eghplk;
mspf;f Ntz;Lk;. mt;thW mspf;f jtWk; gl;rj;jpy; gpd;tUk;
tpfpjq;fspy; vJ mjpfNkh me;j tpfpjj;jpy; thp gpbj;jk;
nra;ag;gLk;;.
i. tUkhd thp rl;lj;jpd; tpjpfspy; Fwpg;gplg;gl;Ls;s
tpfpjj;jpy;; my;yJ
ii. eilKiwapy; cs;s tpfpjk; my;yJ tpfpjq;fspy;;
my;yJ
iii. 20% vd;w tpfpjj;jpy;.
gphpT 194O–d; fPo; thp gpbj;jk; nra;ag;gl Ntz;ba jUzq;fspy;>
NkNy nrhd;d cl;gphpT (iii) mkyhFk; nghOJ 20% vd;gjw;F
gjpyhf 5% vd;fpw tpfpjj;jpy; thp gpbj;jk; nra;ag;gl Ntz;Lk;.
NkYk;>
gphpT 194Q–d; fPo; thp gpbj;jk; nra;ag;gl Ntz;ba jUzq;fspy;>
NkNy nrhd;d cl;gphpT (iii) mkyhFk; nghOJ 20% vd;gjw;F
gjpyhf 5% vd;fpw tpfpjj;jpy; thp gpbj;jk; nra;ag;gl Ntz;Lk;.

3. gphpT 206AB: tUkhd tup rl;lk;-1961 ,y; NtW VNjDk;

tpjpfspy; NtW VNjDk; nrhy;yg;gl;L ,Ue;jhYk; mJ ,e;j
gphptpw;Fg; nghUe;jhJ;
mj;jpahak; XVIIB ,y; gphpTfs; 192, 192A, 194B, 194BB, 194LBC
my;yJ 194N jtpu gpw gphpTfspy; thp gpbj;jk; nra;ag;gLk;
nghOJ> xU Fwpg;gpl;l eghplkpUe;J ngwNtz;ba my;yJ
ngwg;gl;l my;yJ tuT itf;fg;gl;l tUkhdk; / njhiff;F>
gpd;tUk; tpfpjq;fspy; vJ mjpfNkh me;j tpfpjj;jpy; thp
gpbj;jk; nra;ag;gLk;;

15
i. tUkhd thp rl;lj;jpd; tpjpfspy; Fwpg;gplg;gl;Ls;s
tpfpjj;jpy; ,U klq;F; my;yJ
ii. eilKiwapy; cs;s tpfpjk; my;yJ tpfpjq;fis tpl ,U
klq;Fƒ my;yJ
iii. 5% vd;w tpfpjj;jpy;.

gphpT 206AA ,d; tpjpfs; xU Fwpg;gpl;l egUf;Fg; nghUe;Jk;

vd;why;> thpahdJ gphpT 206AA my;yJ gphpT 206AB ,jpy; vJ
mjpfkhf ,Uf;fpwNjh me;j tpfpjj;jpy; gpbj;jk; nra;ag;gl
Ntz;Lk;.

,e;jg; gphptpy; $wg;gl;Ls;s> 'Fwpg;gpl;l egh;" vd;gth;>

thp gpbj;jk; nra;a Ntz;ba Mz;bw;F Ke;ija kjpg;gPl;L
Mz;Lf;F (Previous Assessment Year) tUkhd thp mwpf;ifia
(Income Tax Returns) gphpT 139(1) $wg;gl;Ls;s fhyf; nfLtpw;Fs;
jhf;fy; nra;ahj egh; vd;W nghUs;gLk;;. NkYk;

me;j egh; ,e;jpahtpy; trpg;gtuhfîk;> thp gpbj;jk; nra;a

Ntz;ba Mz;bw;F Ke;ija kjpg;gPl;L Mz;by; mtUf;F
gpbj;jk;/t#y; nra;ag;gl;l thpahdJ &.50>000/- my;yJ
mjw;Fk; Nkyhf ,Uf;fNtz;Lk;.

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