दोस्तों, आज हम बात करने वाले हैं टीडीएस क्या होता है TDS Kya hota h के बारे में।
- TDS एक प्रत्यक्ष कर है।
- TDS इनकम टैक्स का ही एक हिस्सा होता है, जिसका भुगतान टैक्सपेयर पहले ही कर देता है।
- TDS के जरिये सरकार टैक्स को तुरंत इकट्ठा करती है।
- TDS की कटौती सैलेरी, निवेश पर मिले ब्याज, प्रोफेशनल फीस, कमीशन और ब्रोकरेज से की जाती है।
TDS की Full Form
- TDS की Full Form है Tax Deducted at Sources
- TDS हिन्दी मे मतलब होता है स्त्रोत पर कर की कटौती।
TDS क्या है TDS Kya hota h
- TDS का मतलब होता है स्त्रोत पर कर की कटौती यानि आमदनी के स्त्रोत या उद्गम पर टैक्स काट लेना।
- यहां पर उद्गम, उस व्यक्ति या संस्था को माना जाता है जो किसी को आमदनी का भुगतान करता है।
- TDS काटने के बाद रकम को आमदनी के हकदार को दे दिया जाता है।
- काटा गया TDS इनकम टैक्स विभाग में जमा करवा दिया जाता है।
TDS किसपर कटता है
- वेतन पर
- सिक्योरिटी के ब्याज पर
- लाभांश पर
- शेयर के ब्याज पर
- खेलों कार्ड लाॅटरी आदि मे जीती गई रकम पर
- ठेकेदार के भुगतान पर
- बीमा बेचने से मिल कमीशन पर
- कमीशन पर
- अचल सम्पति के बेचान पर
- किराये के भुगतान पर
- कमीशन के भुगतान पर
- बैंक ब्याज पर
- कम्पनी के डायरेक्टर को दिये जाने वाले भुगतान पर
TDS के लाभ
- यह टैक्स चोरी रोकने में मदद करता हैं।
- पूरे वित्तीय वर्ष में TDS कटता है और यह राजस्व की आमदनी का तरीका हैं।
- यह टैक्स कलेक्शन का तरीका हैं।
- यह सरकार और टैक्स काटने वाले के बीच टैक्स कलेक्शन की जिम्मेदारी साझा करने का एक तरीका है।
TDS कटौती की दरें| TDS Rates
Rates for tax deduction at source*
[For Assessment year 2022-23]
| Particulars | TDS Rates (in %) |
| 1. In the case of a person other than a company | |
| 1.1 where the person is resident in India- | |
| Section 192: Payment of salary | Normal Slab Rate |
| Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee. | 10 |
| Section 193: Interest on securities | |
| a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; | 10 |
| b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; | 10 |
| c) any security of the Central or State Government; [i.e. 8% Savings (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018] | 10 |
| d) interest on any other security | 10 |
| Section 194: Income by way of dividend | 10 |
| Section 194A: Income by way of interest other than “Interest on securities” | 10 |
| Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort | 30 |
| Section 194BB: Income by way of winnings from horse races | 30 |
| Section 194C: Payment to contractor/sub-contractor | |
| a) HUF/Individuals | 1 |
| b) Others | 2 |
| Section 194D: Insurance commission | 5 |
| Section 194DA: Payment in respect of life insurance policy w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out | 5 |
| Section 194EE: Payment in respect of deposit under National Savings scheme | 10 |
| Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India | 20 |
| Section 194G: Commission, etc., on sale of lottery tickets | 5 |
| Section 194H: Commission or brokerage | 5 |
| Section 194-I: Rent | |
| a) Plant & Machinery | 2 |
| b) Land or building or furniture or fitting | 10 |
| Section 194-IA: Payment on transfer of certain immovable property other than agricultural land | 1 |
| Section 194-IB: Payment of rent by individual or HUF not liable to tax audit | 5 |
| Section 194-IC: Payment of monetary consideration under Joint Development Agreements | 10 |
| Section 194J: Fees for professional or technical services: i) sum paid or payable towards fees for technical services ii) sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; iii) Any other sum Note: With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center. | 2 2 10 |
| Section 194K: Income in respect of units payable to resident person | 10 |
| Section 194LA: Payment of compensation on acquisition of certain immovable property | 10 |
| Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. | 10 |
| Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] | 10 |
| Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) | 25 in case of Individual or HUF 30 in case of other person |
| Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J. Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh. | 5 |
| Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office: i) in excess of Rs. 1 crore ii) in excess of Rs. 20 lakhs* * for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of: a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year. | 2 2/5 |
| Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant | 1 |
| Section 194P: Deduction of tax by specified bank in case of senior citizen having age of 75 or more | Tax on total income as per rate in force |
| Section 194Q: Payment to resident for purchase of goods of the aggregate value exceeding Rs. 50 lakhs Note: TDS is deductible on sum exceeding Rs. 50 lakhs | 0.1 |
| Any Other Income | 10 |
| 1.2 where the person is not resident in India*- | |
| Section 192: Payment of Salary | Normal Slab Rate |
| Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee. | 10 |
| Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort | 30 |
| Section 194BB: Income by way of winnings from horse races | 30 |
| Section 194E: Payment to non-resident sportsmen/sports association | 20 |
| Section 194EE: Payment in respect of deposits under National Savings Scheme | 10 |
| Section 194F:Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India | 20 |
| Section 194G: Commission, etc., on sale of lottery tickets | 5 |
| Section 194LB: Payment of interest on infrastructure debt fund | 5 |
| Sec. 194LBA(2): Payment of the nature referred to in Section 10(23FC)(a) | 5 |
| Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b) | 10 |
| Section 194LBA(3): Payment of the nature referred to in section 10(23FCA) by business trust to unit holders | 30 |
| Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]. | 30 |
| Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) | 30 |
| Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond) | 5 or 4* * In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC |
| Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor | 5 |
| Section 195: Payment of any other sum to a Non-resident | |
| a) Income in respect of investment made by a Non-resident Indian Citizen | 20 |
| b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen | 10 |
| c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112 | 10 |
| d) Income by way of long-term capital gains as referred to in Section 112A | 10 |
| e) Income by way of short-term capital gains referred to in Section 111A | 15 |
| f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A | 20 |
| g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC) | 20 |
| h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India | 10 |
| i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy | 10 |
| j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy | 10 |
| k) Any other income | 30 |
| Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund | 10 |
| Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR) | 10 |
| Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities) | 20 |
| 2. In the case of a company- | |
| 2.1 where the company is a domestic company- | |
| Section 193: Interest on securities | |
| a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; | 10 |
| b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; | 10 |
| c) any security of the Central or State Government; [i.e. 8% Saving (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018] | 10 |
| d) interest on any other security | 10 |
| Section 194: Dividend | 10 |
| Section 194A: Income by way of interest other than “Interest on securities” | 10 |
| Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort | 30 |
| Section 194BB: Income by way of winnings from horse races | 30 |
| Section 194C: Payment to contractor/sub-contractor | |
| a) HUF/Individuals | 1 |
| b) Others | 2 |
| Section 194D: Insurance commission | 10 |
| Section 194DA: Payment in respect of life insurance policy w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out | 5 |
| Section 194EE: Payment in respect of deposit under National Savings scheme | 10 |
| Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India | 20 |
| Section 194G: Commission, etc., on sale of lottery tickets | 5 |
| Section 194H: Commission or brokerage | 5 |
| Section 194-I: Rent | |
| a) Plant & Machinery | 2 |
| b) Land or building or furniture or fitting | 10 |
| Section 194-IA:Payment on transfer of certain immovable property other than agricultural land | 1 |
| Section 194-IC:Payment of monetary consideration under Joint Development Agreements | 10 |
| Section 194J: Fees for professional or technical services: iv) sum paid or payable towards fees for technical services v) sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; vi) Any other sum Note: With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center. | 2 2 10 |
| Section 194K : Income in respect of units payable to resident person | 10 |
| Section 194LA: Payment of compensation on acquisition of certain immovable property | 10 |
| Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. | 10 |
| Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] . | 10 |
| Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) | 10 |
| Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J. Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh. | 5% |
| Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office: iii) in excess of Rs. 1 crore iv) in excess of Rs. 20 lakhs* * for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of: a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year. | 2 2/5 |
| Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant | 1 |
| Section 194P: Deduction of tax by specified bank in case of senior citizen having age of 75 or more | Tax on total income as per rate in force |
| Section 194Q: Payment to resident for purchase of goods of the aggregate value exceeding Rs. 50 lakhs Note: TDS is deductible on sum exceeding Rs. 50 lakhs | 0.1 |
| Any Other Income | 10 |
| 2.2 where the company is not a domestic company*- | |
| Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort | 30 |
| Section 194BB: Income by way of winnings from horse races | 30 |
| Section 194E: Payment to non-resident sports association | 20 |
| Section 194G: Commission, etc., on sale of lottery tickets | 5 |
| Section 194LB: Payment of interest on infrastructure debt fund | 5 |
| Section 194LBA(2): – Payment of the nature referred to in Section 10(23FC)(a) | 5 |
| Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b) | 10 |
| Section 194LBA(3): Business trust shall deduct tax while distributing any income received from renting or leasing or letting out any real estate asset owned directly by it to its unit holders. | 40 |
| Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]. | 40 |
| Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) | 40 |
| Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond) | 5 or 4* * In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC |
| Section 194LD:Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor | 5 |
| Section 195: Payment of any other sum | |
| a) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 112 | 10 |
| b) Income by way of long-term capital gains as referred to in Section 112A | 10 |
| c) Income by way of short-term capital gains referred to in Section 111A | 15 |
| d) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33) , 10(36) and 112A | 20 |
| e) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC) | 20 |
| f) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India | 10 |
| g) Income by way of royalty [not being royalty of the nature referred to in point f) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy— | |
| A. where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976 | 50 |
| B. where the agreement is made after the 31st day of March, 1976 | 10 |
| h) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy— | |
| A. where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976 | 50 |
| B. where the agreement is made after the 31st day of March, 1976 | 10 |
| i) Any other income | 40 |
| Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund | 10 |
| Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR) | 10 |
| Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities) Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%. | 20 |
TDS जमा कराने की तारीख| TDS Deposit Dates
- अप्रैल – 7 मई
- मई – 7 जून
- जून – 7 जुलाई
- जुलाई – 7 अगस्त
- अगस्त – 7 सितम्बर
- सितम्बर – 7 अक्टूबर
- अक्टूबर – 7 नवम्बर
- नवम्बर – 7 दिसम्बर
- दिसम्बर – 7 जनवरी
- जनवरी – 7 फरवरी
- फरवरी – 7 मार्च
- मार्च – 30 अप्रैल
TDS रिटर्न दाखिल करने की आखरी तारीख
हर महीने का उसकी निर्धारित तिथि तक जमा किया जाता है। हर तिमाही पर रिटर्न भी दाखिल करना होता है। रिटर्न दाखिल करने की अंतिम तारीख, उस तिमाही के तुरंत बाद वाले महीने की अंतिम तिथि 30 या 31 होती है।जिसे नीचे समझाया गया है:-
- पहली तिमाही (अप्रैल, मई, जून) 31 जुलाई
- दूसरी तिमाही (जुलाई, अगस्त, सितम्बर) 31 अक्टूबर
- तीसरी तिमाही (अक्टूबर, नवम्बर, दिसम्बर) 31 जनवरी
- चैथी तिमाही (जनवरी, फरवरी, मार्च) 31 मई
TDS रिटर्न की प्रक्रिया
- ई-फाइलिंग के मुख्य पेज पर जाएँ।
- रजिस्ट्रेशन के समय दी गई यूजर आईडी और पासवर्ड के द्वारा लॉग-इन करें।
- TDS सेक्शन पर जाएँ और Upload TCS विकल्प चुनें।
- सभी जानकारी का सही से चुनें और भरें और confirm करें।
- TDS/TCS अपलोड करें (NSDL वेबसाइट से डाउनलोड की गई जानकारी द्वारा तैयार करें)।
- ई-फाइलिंग के लिए टैक्स काटने वाले को डिजिटल सिग्नेचर करने होते हैं| DSC का उपयोग करके डिजिटल सिग्नेचर की फ़ाइल जनरेट करें और उसे जमा करें।
- अपलोड बटन पर क्लिक करें और आपको कन्फरमेशन का मैसेज प्राप्त होगा।
TDS काटने का Certificate
- Form 16 – सैलेरी के रूप में भुगतान पर TDS काटा गया हो तो उसका सर्टिफिकेट Form 16 दिया जाता है।
- Form 16A – सैलेरी के अलावा अन्य के भुगतान पर TDS काटा गया हो तो उसका सर्टिफिकेट From 16A दिया जाता है।
TDS रिफंड के आवेदन
- आयकर साइट के माध्यम से TDS रिफंड का दावा किया जा सकता है।
- आपको आयकर रिटर्न फाइल करना होगा और TDS रिफंड दिखाना होगा।
- आयकर रिटर्न दाखिल करने के बाद आयकर विभाग TDS रिफंड अनुरोध पर कार्रवाई करेगा।
- यह राशि 6 महीने के भीतर आपके खाते में जमा हो सकती है।
- TDS रिटर्न का स्टेटस/स्तिथि आप ऑनलाइन देख सकते हैं।
TDS कौन काट सकता है
- जिस तरह टैक्स चुकाने वाले के पास PAN कार्ड होना चाहिए ठीक वैसे ही TDS काटने वाले के पास TAN नम्बर होने चाहिए।
- जो व्यक्ति या संस्था काटती है उसके पास अपना TAN नम्बर होना अनिवार्य है।
- TDS रिटर्न में भी TAN नम्बर देना जरूरी है।
- TAN नम्बर 10 अक्षरों का अल्फान्यूमेरिक (अक्षरों और संख्याओं से मिला) नम्बर होता है।
- TAN नम्बर के लिए NSDL की वेबसाइट पर Form 49B भरकर आवेदन किया जा सकता है।
TDS कटौती को कैसे रोके
- यदि कोई व्यक्ति इनकम टैक्स के दायरे में नहीं आता है तो कटौती न कराने के लिए एडवांस मे टैक्स काटने वाले को 15G या 15H फाॅर्म दे सकता है।
- Form 15G वरिष्ठ नागरिकों के लिए है।
- Form 15H अन्य सभी व्यक्तियों के लिए है।
किन मामलों में TDS लागू नहीं होता:
- जब राशि का भुगतान सरकार या किसी सरकारी बॉडी और भारतीय रिजर्व बैंक को किया जाता हैं.
- धारा 10(23D) के तहत अधिसूचित म्यूचुअल फंड के लिए राशि का भुगतान किया जाता हैं.
- जब आयकर अधिनियम की धारा 192 के तहत करदाता के पास टैक्स छूट का प्रमाण पत्र हो.
- जब राशि का भुगतान राज्य या केंद्रीय वित्तीय निगमों को किया जाता हैं.
- ब्याज जमा किया जा चुका हो.
- बैंक या बैंकिंग कंपनी.
- जीवन बीमा निगम, यूनिट ट्रस्ट ऑफ इंडिया या किसी अन्य बीमा कंपनी.
- राष्ट्रीय बचत प्रमाणपत्र.
- किसान विकास पत्र.
- गैर निवासी (non-resident) बाहरी खाता.
- बैंकिंग सहकारी समिति.
- बैंकों और सहकारी समिति के सेविंग अकांउट और रेकरिंग डिपॉज़िट.
- टैक्स की कटौती न करने के लिए अधिसूचित निकाय(नॉटिफाइड बॉडी)।
अन्य पढे़ं –
- टेक्नोलॉजी से सम्बन्धित और अधिक जानकारी के लिए क्लिक करें – क्लिक करें