TDS Sections (194C, 194J, 194I) Aur Threshold Limits
1. Important TDS Sections Aur Limits (Exam & Interview Favourite)
- Section 194C (Contractor Payment): Single bill ₹30,000 ya saal ka ₹1,00,000 cross hone par 1% (Individual) ya 2% (Company) TDS cut hota hai.
- Section 194J (Professional Fees): CA ya Consultant ki fees ₹30,000 se zyada hone par 10% TDS cut hota hai.
- Section 194I (Rent): Saal ka rent ₹2,40,000 se upar hone par 10% TDS cut hota hai.
- Section 206AA: Agar samne wali party apna PAN card nahi deti, toh seedha 20% Higher Rate se TDS kaata jaata hai!
Tally Prime With Tax Deducted At Source (TDS)
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- TDS Kya Hai? Basic Concept Aur Rules
- TDS Sections (194C, 194J, 194I) Aur Threshold Limits
- TDS Process: Deductor, Deductee Aur TAN Number
- TallyPrime Mein TDS Enable Karna (F11)
- TDS Nature of Payments Masters Banana
- Expense Aur Party Ledgers Mein TDS Configure Karna
- TDS Expense Booking Aur Deduction Entry (F7 / F9)
- TDS Exceptions Aur Higher 20% Rate Handling
- Advance Payment Par TDS Deduction Entry
- TDS Govt Ko Pay Karna (Challan ITNS 281 / Auto-Fill F5)
- Form 26Q Return Aur Outstanding Reports Check Karna