Dilip ki firm apne agents ko ₹1,50,000 ka commission dene wali hai, aur ek rishtedaar se liye hue business loan par ₹36,000 ka interest bhi dena hai. Dono mein TDS kaatna padta hai ya nahi? Ye sawal chhote vyapariyon se sabse zyada pooche jaate hain. Is guide mein hum Section 194H (commission aur brokerage) aur 194A (interest) ki limit, rate, kaun-kaun exempt hai aur PAN na hone par 206AA ka 20% rate saaf karte hain.
Quick Summary
- 194H: commission ya brokerage par 2% TDS, saal ki limit ₹20,000 (FY 2025-26 se)
- 194A: bank ke alawa interest par 10% TDS; limit aam taur par ₹10,000 per year (bank/post office par ₹50,000, senior citizen par ₹1 lakh)
- Individual/HUF jinka tax audit nahi hota, wo aam taur par 194H aur 194A mein TDS nahi katate (par 194M jaise alag rule lag sakte hain)
- PAN na ho to Section 206AA ke tahat 20% ya zyada rate
- TDS katne ke baad 7 tareekh tak deposit aur quarterly Form 26Q return
Do Alag Sections, Do Alag Payments
| Section | Kis payment par | Rate | Annual limit |
|---|---|---|---|
| 194H | Commission ya brokerage (jaise sales agent, insurance agent ko chhodkar) | 2% | ₹20,000 (FY 2025-26 se) |
| 194A | Interest (bank ke alawa) jaise loan par interest | 10% | ₹10,000 (bank/post office: ₹50,000; senior citizen: ₹1,00,000) |
In dono limits mein FY 2025-26 (Budget 2025) se badlav hue hain. Isliye purane blog ya notes mein likhi limit se dhokha na khayein. Rate bhi samay ke saath badal sakte hain, isliye payment se pehle latest rate dekh lein.
194H: Commission Par TDS
Jab koi business apne agent, distributor ya salesman ko commission ya brokerage deta hai, to TDS katna padta hai. Commission wo payment hai jo kisi ki taraf se sale ya service arrange karne ke badle diya jata hai. Discount ya trade margin commission nahi maana jaata, isliye dealer ko diya gaya discount aksar 194H ke daayre mein nahi aata (facts par depend karta hai).
- Rate: 2% (1 October 2024 se pehle 5% tha).
- Limit: ek financial year mein ₹20,000 se zyada ho to poori rakam par TDS.
- Payee agar individual/HUF hai aur uska audit nahi hota, to bhi payer (firm/company) ko TDS katna padta hai.
- Payer agar individual/HUF hai jiska tax audit nahi hota, to wo 194H nahi katata.
Example
Dilip ki firm ne ek agent ko saal bhar mein ₹1,50,000 ka commission diya. TDS = 2% × ₹1,50,000 = ₹3,000. Agent ko ₹1,47,000 milenge, aur ₹3,000 Dilip ki firm 7 tareekh tak sarkar ko jama karegi. Agar PAN nahi hai to rate 20% ho jaata hai, yaani ₹30,000.
194A: Interest Par TDS
Bank ya post office ke alawa kisi bhi taraf se diya gaya interest 194A ke daayre mein aa sakta hai. Jaise dost ya rishtedaar se liya hua business loan, ya partner se liya hua loan (par partnership firm mein partner ko diye gaye interest par ab 194T lagta hai, uska alag guide dekhein). Company ya firm jo interest deti hai, uska TDS katna zaroori hota hai.
- Rate: 10%.
- Limit: aam taur par ₹10,000 per year (FY 2025-26 se). Bank/post office interest par ₹50,000 aur senior citizen par ₹1,00,000.
- Individual ya HUF jinka tax audit nahi hota, wo interest par TDS nahi katate.
- Lender individual ho tab bhi TDS ka sawal borrower par depend karta hai: borrower firm, company ya audit-liable person ho to TDS katna padta hai.
Kaun Exempt Hai: Chhote Vyapari Ke Liye
Agar aap individual ya HUF hain aur aapke accounts ka tax audit nahi hota (turnover limit ke andar), to aap aam taur par 194H aur 194A mein TDS nahi katate. Lekin agar aap partnership firm, company ya audit-liable individual hain, to TDS katna padega. Ye farak sabse zyada log miss karte hain.
PAN Na Ho To: 206AA Ka 20%
| Situation | TDS rate |
|---|---|
| Payee ne PAN diya | 194H par 2%, 194A par 10% |
| Payee ne PAN nahi diya | Section 206AA ke tahat 20% ya applicable rate se zyada, jo bhi zyada ho |
Pehle 206AB ke tahat non-filers par bhi zyada rate lagta tha, lekin ye provision 1 April 2025 se hata diya gaya hai. Isliye ab zyadatar cases mein sirf PAN ka hona ya na hona hi zyada rate ka karan banta hai. Naye Income-tax Act 2025 mein TDS ke provisions table mein ek jagah aa gaye hain, lekin aapke FY 2025-26 ke payments par purane section lagu rehte hain.
TDS Ki Process: Step by Step
- Payee ka PAN aur naam ka record lein (PAN verify karein).
- Payment ya credit ke samay TDS ki ganana karein.
- Payment mein se TDS kaat kar baaki rakam dein.
- TDS ko agle mahine ki 7 tareekh tak challan se jama karein (March ke liye 30 April).
- Form 26Q (quarterly) file karein aur Form 16A payee ko dein.
Due dates aur late fee ke liye hamara TDS Return Filing guide aur Section 194C ka contractor guide bhi dekhein.
Common Mistakes
- Limit paar hone par poori rakam par TDS katna bhool jana (limit paar hone par poori rakam par lagta hai).
- Individual/HUF ke audit ki shart ko samjhe bina TDS kaat dena ya na katna.
- PAN lekar bhi galat PAN bharna, jis se 26AS mein credit nahi dikhta.
- Discount ko commission samajhna ya commission ko 'incentive' kehkar TDS na katna.
- Partner ke interest par 194A lagana, jabki ab 194T lagta hai.
- TDS kaat kar deposit na karna.
Related Guides
- TDS on Contractor Payments (194C)
- TDS on Professional Fees (194J)
- TDS Return Filing: Due Dates aur Late Fee
- FD Interest TDS aur Form 15G/15H
Frequently Asked Questions
194H mein kitna TDS katna hai?
Commission ya brokerage par 2% TDS, jab ek saal mein payment ₹20,000 se zyada ho. 1 October 2024 se pehle ye rate 5% tha.
194A mein interest par TDS ka rate kya hai?
Bank ke alawa interest par 10% TDS. Limit aam taur par ₹10,000 per year hai, bank aur post office ke interest par ₹50,000 aur senior citizen ke interest par ₹1 lakh.
PAN na ho to TDS kitna katega?
Section 206AA ke tahat PAN na hone par 20% ya applicable rate se zyada, jo bhi zyada ho. Isliye payee se PAN lena zaroori hai.
Kya individual ko commission par TDS katna padta hai?
Agar individual ya HUF ka tax audit nahi hota, to aam taur par wo 194H ke tahat TDS nahi katata. Lekin firm, company ya audit-liable person ko katna padta hai.
Dealer ko diye discount par TDS lagta hai?
Trade discount aam taur par commission nahi maana jaata, isliye 194H nahi lagta. Lekin agar discount ke naam par commission diya ja raha hai, to facts ke hisaab se lag sakta hai.
206AB ka kya hua?
Non-filers par zyada TDS wala Section 206AB 1 April 2025 se hata diya gaya hai. PAN na hone par 206AA ka rate lagta hai.
Commission, interest aur contractor payments par TDS ki sahi ganana aur time par return file karna zaroori hai. Hamari TDS Return Filing service dekhein ya hamse seedha baat karein.
Disclaimer
Ye article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. Tax law, forms aur due dates mein badlav ho sakte hain, aur har case apne facts par depend karta hai. Koi bhi action lene se pehle apne CA ya tax professional se salah zaroor lein.