स्रोत पर कर कटौती (TDS)

Tax Deducted at Source

परिभाषा: TDS is income tax that the society, while making certain payments (salary, contractor, rent, interest, etc.), deducts at the time of payment and deposits with the government on the payee's behalf.

आसान शब्दों में

Instead of the receiver paying tax later, the society cuts a small part of the payment as tax and deposits it for them. The receiver gets credit for it.

हिन्दी में

कुछ भुगतान करते समय (वेतन, ठेकेदार, किराया, ब्याज) समिति भुगतान में से कर का हिस्सा काटकर सरकार में जमा कर देती है — यही TDS है। जिसका काटा, उसे उस कर का श्रेय (credit) मिलता है। दर व सीमा भुगतान के प्रकार व धारा पर निर्भर करती हैं।

In English

The society deducts TDS at the applicable rate for the payment type, deposits it by the due date, and reports it in the TDS return (e.g. 24Q/26Q) so the payee can claim credit in Form 26AS / Form 16A.

यह क्यों ज़रूरी है

Wrong or missed TDS creates interest, penalty and mismatch for the payee. The society must deduct, deposit and file correctly.

आम गलतफ़हमियाँ

• ❌ "TDS is an extra cost to the society." → It is the payee's tax, only routed through the society.
• ❌ "One rate fits all payments." → Rates and thresholds differ by section and payment type — verify each.

सीखने के लक्ष्य

• Define TDS in one sentence.
• State that rates/thresholds depend on the payment type and section.

जुड़े विषय

GST · Payment voucher

और पढ़ें: /help/tds-deduct · /guide/tds-and-26q

अपनी समिति का खाता मुफ्त में डिजिटल कीजिए — रजिस्टर करें →

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