Business ka tax profit par lagta hai, aur profit = income minus expenses. Isliye kaun sa kharcha profit se ghatane layak hai aur kaun sa nahi, ye jaanna seedha tax bachata hai. Lekin kuch kharche, bhale business ke hi ho, cash me payment ya TDS ki galti ki wajah se disallow ho jaate hain.
Quick Summary
- Sirf wo kharche allowed hain jo business ke liye hi aur revenue nature ke ho (Section 37(1))
- Cash payment ₹10,000 se zyada ek din me ek vyakti ko karne par kharcha disallow (40A(3))
- TDS na kaatne par kharche ka 30% disallow (40(a)(ia))
- MSME ko 45 din ke andar payment na karne par bhi disallowance ho sakta hai
- Personal, penalty aur capital kharche allowed nahi
Allowed Kharche
- Rent, bijli, pani, internet aur phone
- Employees ki salary, bonus aur staff welfare
- Business loan par interest
- Stock ki purchase aur transport
- Repair aur maintenance (capital nature ka nahi)
- Insurance premium (business assets ka)
- Advertising aur marketing
- Accounting, audit aur professional fees
- Depreciation (assets par)
- Bad debts jo books me write-off hue
Cash Payment Ki Limit: Section 40A(3)
Agar aap kisi ek vyakti ko ek din me ₹10,000 se zyada ka payment cash me karte hain, to wo poora kharcha disallow ho jaata hai, yaani profit se nahi ghata sakte. Goods carriage ko hire ya lease par lene ke payment ke liye limit ₹35,000 hai. Digital payment (bank transfer, UPI, cheque) karna iska simple solution hai.
Example
Aapne ek supplier ko ek din me ₹25,000 cash me de diye. Ye poore ₹25,000 disallow honge. Agar wahi payment UPI ya NEFT se hota, to poora expense allowed hota. Ek hi din me kai chhote payments ek hi vyakti ko karne par unhe jodkar dekha jaata hai.
- Kuch exceptions hain (Rule 6DD), jaise gaon me jahan banking facility nahi hai
- Bank ki holiday ya bank strike jaise special cases
Expenses Jo Disallow Ho Sakte Hain
| Kharcha | Kyun disallow |
|---|---|
| Personal expenses (ghar, family) | Business ke liye nahi |
| Income tax aur penalty | Tax aur fine business expense nahi |
| Capital expenditure (machine, building) | Sirf depreciation milta hai, poora kharcha nahi |
| Cash payment ₹10,000+ | Section 40A(3) |
| TDS nahi kaata ya deposit nahi kiya | 30% disallow, Section 40(a)(ia). Rules TDS return guide aur 194C guide me |
| MSME ko 45 din ke baad payment | 43B(h), jab tak payment na ho. Detail MSME guide me |
| Related party ko zyada payment | 40A(2), excess hissa disallow |
| Employee ka PF/ESI late deposit | Due date ke baad deposit hone par disallow |
Books Aur Proof Kyun Zaroori Hain
Income tax department expenses ko tabhi accept karta hai jab wo books me record ho aur bill ya proof maujood ho. Bina bill ke kharcha claim karne par disallowance ka risk badhta hai. Accounting ke types accrual vs cash guide me hain, aur monthly books ke fayde bookkeeping guide me.
- Har kharche ka GST bill ya invoice rakhein
- Bank se payment karein taaki proof ban jaaye
- Personal aur business bank account alag rakhein
- GST ITC ke liye bhi bill zaroori hai. ITC rules ITC guide me hain
Presumptive Taxation Me Expenses
Agar aap 44AD ya 44ADA jaisi presumptive scheme me hain, to alag se expenses claim nahi karte, kyunki profit ek percentage par maana jaata hai. Scheme ke rules 44ADA guide me hain.
Kharche sahi tarike se claim karna profit aur tax dono par asar daalta hai. Hamari Accounting & Bookkeeping service me books aur tax compliance dono handle hote hain. Free consultation book karein.
Frequently Asked Questions
Cash payment ki limit kya hai?
Ek din me ek vyakti ko ₹10,000 se zyada cash me payment karne par kharcha disallow ho jaata hai (goods carriage hire ke liye ₹35,000).
Kya personal kharche business me claim kar sakte hain?
Nahi. Sirf business ke liye kiye gaye kharche allowed hain.
TDS na kaatne par kya hota hai?
Us expense ka 30% disallow ho jaata hai, aur interest aur penalty alag se lag sakte hain.
Kya bina bill ke kharcha claim ho sakta hai?
Technically ho sakta hai, lekin proof ke bina department disallow kar sakta hai. Bill aur bank payment hamesha rakhein.
Ye jaankari 30 September 2026 tak ki hai. 1 April 2026 se Income-tax Act, 2025 lagu ho chuka hai, jisme sections ke number badal gaye hain (is article me purane section numbers isliye diye gaye hain ki aap unhe pehchaan sakein). Rules aur rates Budget me badalte rehte hain, isliye apne case ke liye hamse consult karein.