TDS

Working
CA Amit Mahajan
 TDI
*
Concept

Adding Banta
Income of
.

Ocs 0
9^ 9
,=¥ a

Banta
Kanta

service provided on → 5/4/220222

treason

① NO Bharosa on income earner

② in receipt of Govt
Delay
-

by
revenue

- -
- - - -
- - -
-1

1/4/22 31/3/23 31/7/23

5/4/22

__
sectioned
2=9,001000
salary →

tax
0 -
2150,000 → Nil

2. 5L
-
5L -
121500

s-i-ai-EIItHE@Ia.E
Tax
liability

CA Amit Mahajan
*
seuionlaw.EE *

Amount

f-
> 50,000
< 50,000
I
t
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it is taxable

#
Amt withdrawn

< b- years
Amt eawrgithdrawn
I
NOTDS

Due
't other reasons

→ ill-health
- Buz . discontinued

→ cessation of employment

t
TDs @ lot .

N0TD#

*sÉ Other

society
co -

op
.

✗
↳ -

operative society
[ small]
T¥ Members

/ GR

csr.ci.io#
• Sales To → 750 or

( last F-
4)
LANI
• Interest → > 2=540,000/2--50,000

CA Amit Mahajan
 Before
* Section 194 DA * after
1/4/12
→ Section IOCIOD ) 1/4/12
¥#T ↳ Premium <
10%11201 .
of

sum assured

↳
if yes -
Exempt

→
if premium is MORE

t
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check
maturity F

#
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t t
Taxable
Exempt
t
+
TDs

NITTI t
income element
only
-

on

Maturity E- 4L

Premium - 1L

paid

/TDSon→#

CA Amit Mahajan
* section 194J *

0 Ia n 0
9 9n
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Royalty ( Seiber)
( Buyeo)
TDs ✓

-
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- -
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-
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-

software

software I
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:
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! ② TDs should be deducted

*se
1 41s 194J / 195
TDs ✗
' == =

① Should be
Resident

Limit of Flor -
applicable BANK wise

}
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701
i. nor

↳ savings All -
40L 1- ☐ son #

SBI -
savings Alc →

=
801

TDS on ✗-

CA Amit Mahajan
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e-
20-21
21222
19-20 22-23

✗ ✗
y
withdrawal

②
t
II. 40W → TDs →

22-23

✗ ✗
f

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withdrawal
t
riled

CA Amit Mahajan
 F-←←*o7

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CA Amit Mahajan