FD ka interest bank account me aata hai to laga ki kamai ho gayi, lekin us par tax bhi lagta hai. Bank kabhi kabhi TDS bhi kaat leta hai, chahe aapki income taxable limit se kam ho. Is guide me FD interest ka tax, TDS limit aur Form 15G/15H ka sahi istemaal samjhein.
Quick Summary
- FD interest 'Income from Other Sources' me aata hai aur aapki slab par taxable hai
- Bank TDS tab kaatta hai jab ek bank se saal ka interest ₹50,000 se zyada ho (senior citizen ke liye ₹1 lakh)
- TDS rate 10%, PAN na dene par 20%
- Kam income wale log Form 15G (60 se kam) ya 15H (60+) de kar TDS rok sakte hain
- Cumulative FD ka interest bhi har saal accrue hokar taxable hota hai
FD Interest Ka Tax Kaise Lagta Hai
FD ka interest aapki total income me add hota hai aur slab rate par tax lagta hai. Agar aap 30% slab me hain, to interest par bhi 30% (plus cess) lagega. Cumulative FD me interest maturity par milta hai, lekin tax har saal accrual basis par dena hota hai. Isliye maturity ka intezaar na karein.
- Interest ko ITR me 'Income from Other Sources' me dikhana hota hai
- Bank FD, post office time deposit aur corporate FD sab par ye rule lagta hai
- Interest par tax tabhi nahi lagta jab aapki total income taxable limit ke andar ho
Bank TDS Ki Limit Aur Rate
| Point | General | Senior citizen (60+) |
|---|---|---|
| TDS limit (ek bank se saal ka interest) | ₹50,000 | ₹1,00,000 |
| TDS rate (PAN ke saath) | 10% | 10% |
| PAN na hone par rate | 20% | 20% |
Limit ek hi bank ki sabhi branches ke interest ko milakar calculate hoti hai. Agar aapke 3 alag banks me FD hain, to har bank apni limit alag dekhta hai. Isliye total interest ₹50,000 se kam ho tab bhi, har bank me interest alag alag dekhna padta hai.
Dhyan rakhein
TDS kaatna bank ki zimmedari hai, lekin tax dena aapki zimmedari hai. TDS na kate tab bhi interest ITR me dikhana zaroori hai. Sab TDS ka record AIS aur 26AS guide me check kar sakte hain.
Form 15G Aur 15H Kya Hain
| Form | Kiske liye | Shart |
|---|---|---|
| Form 15G | 60 saal se kam resident individual aur HUF | Estimated total income par tax zero ho |
| Form 15H | 60 saal ya usse zyada ke resident senior citizens | Estimated total income par tax zero ho |
- Form har financial year ke shuru me bank me dena hota hai, har bank ko alag
- PAN dena zaroori hai, aur declaration sahi hona chahiye
- Galat declaration dena punishable hai
- Jin logon ki income taxable limit se kam hai (jaise pensioner, homemaker), unke liye ye bahut kaam ka hai
- NRI ye forms nahi de sakte
TDS Kat Gaya To Refund Kaise Milega
Agar aapki income taxable limit se kam thi lekin phir bhi TDS kat gaya, to ITR file karke refund claim kar sakte hain. Refund me delay ke reasons refund status guide me hain. Isliye Form 15G/15H time par dena zyada aasan hai.
Deductions: 80TTA Aur 80TTB
- 80TTA: savings account ke interest par ₹10,000 tak deduction (60 se kam age waalon ke liye, old regime)
- 80TTB: senior citizens ke liye FD aur savings dono ke interest par ₹50,000 tak (old regime)
- 80TTA/80TTB sirf old regime me milte hain
- FD ke interest par 80TTA nahi milta, wo sirf savings account ke liye hai
Senior citizens ke baaki benefits senior citizen guide me hain.
FD, savings aur dusre interest ka tax planning karke TDS refund ya extra tax se bach sakte hain. Hamari ITR Filing service me ye sab cover hota hai. Free consultation book karein.
Frequently Asked Questions
Kya FD par hamesha TDS kat'ta hai?
Nahi. Ek bank se saal ka interest ₹50,000 (senior ke liye ₹1 lakh) se zyada ho tabhi TDS kat'ta hai.
Form 15G kab dena chahiye?
Har financial year ki shuruaat me, jab aapki total income par tax zero ho. Senior citizens Form 15H denge.
TDS kat gaya lekin income kam hai, ab kya karein?
ITR file karke refund claim karein. Bank ko Form 15G/15H agle saal time par dena behtar rahega.
Cumulative FD par tax kab lagta hai?
Har saal accrued interest par tax lagta hai, chahe paisa maturity par hi mile.
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.