{"id":1635,"date":"2025-08-24T17:39:00","date_gmt":"2025-08-24T17:39:00","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1635"},"modified":"2025-11-09T14:08:12","modified_gmt":"2025-11-09T14:08:12","slug":"borrower-tds-responsibilities-compliance-guide-fy-2025-26","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/borrower-tds-responsibilities-compliance-guide-fy-2025-26\/","title":{"rendered":"\u30ce\u30f3\u30d0\u30f3\u30af\u91d1\u878d\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9069\u7528\uff1a2025\u201326\u5e74\u5ea6\u306e\u305f\u3081\u306e\u5305\u62ec\u7684\u30ac\u30a4\u30c9"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1635\" class=\"elementor elementor-1635\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5163320 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5163320\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd7123b\" data-id=\"cd7123b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f3f20ad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f3f20ad\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7084e49\" data-id=\"7084e49\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45ad4d8 elementor-widget elementor-widget-heading\" data-id=\"45ad4d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation <span style=\"color: #ee1122\">Times  <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4ce0fc elementor-widget elementor-widget-heading\" data-id=\"d4ce0fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">NBFC<span style=\"color: #ee1122\">\u3068TDS \n<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e9667b elementor-widget elementor-widget-image\" data-id=\"4e9667b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1100\" height=\"272\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/08\/Direct-Tax-Borrower-TDS-Responsibilities-Compliance-Guide-FY-2025\u201326.jpg\" class=\"attachment-full size-full wp-image-1644\" alt=\"Direct Tax - Borrower TDS Responsibilities Compliance Guide FY 2025\u201326\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/08\/Direct-Tax-Borrower-TDS-Responsibilities-Compliance-Guide-FY-2025\u201326.jpg 1100w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/08\/Direct-Tax-Borrower-TDS-Responsibilities-Compliance-Guide-FY-2025\u201326-300x74.jpg 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/08\/Direct-Tax-Borrower-TDS-Responsibilities-Compliance-Guide-FY-2025\u201326-1024x253.jpg 1024w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/08\/Direct-Tax-Borrower-TDS-Responsibilities-Compliance-Guide-FY-2025\u201326-768x190.jpg 768w\" sizes=\"(max-width: 1100px) 100vw, 1100px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a34c287 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a34c287\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-cd18de4\" data-id=\"cd18de4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-727efa3 elementor-widget elementor-widget-heading\" data-id=\"727efa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction <span style=\"color: #ee1122\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-140c8d5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"140c8d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0761ccc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0761ccc\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b74b474\" data-id=\"b74b474\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba64501 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"ba64501\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/01\/Anjali-Darak-Manager-Direct-Tax.png\" alt=\"Picture of by Anjali Darak\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h6 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tby Anjali Darak\t\t\t\t\t\t<\/h6>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Manager - Direct Tax<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-205eae5\" data-id=\"205eae5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b8b40c4 elementor-widget elementor-widget-text-editor\" data-id=\"b8b40c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u30a4\u30f3\u30c9\u3067\u306f\u30ce\u30f3\u30d0\u30f3\u30af\u91d1\u878d\u4f1a\u793e\uff08NBFC\uff09\u304c\u3001\u500b\u4eba\u3084\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5e45\u5e83\u3044\u5206\u91ce\u3067\u878d\u8cc7\u3092\u884c\u3046\u91cd\u8981\u306a\u91d1\u878d\u4ef2\u4ecb\u6a5f\u95a2\u3068\u3057\u3066\u53f0\u982d\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5f79\u5272\u306e\u62e1\u5927\u306b\u4f34\u3044\u3001\u653f\u5e9c\u306f\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u57fa\u6e96\u3092\u5f37\u5316\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u5229\u5b50\u652f\u6255\u3044\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\uff08TDS\uff09\u3092\u5b9a\u3081\u305f\u6240\u5f97\u7a0e\u6cd5\u7b2c194A\u6761\u306e\u3082\u3068\u3067\u306e\u898f\u5236\u304c\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001NBFC\u306b\u5bfe\u3059\u308bTDS\u306e\u9069\u7528\u7bc4\u56f2\u3001\u9075\u5b88\u3059\u3079\u304d\u8981\u4ef6\u3001\u6700\u8fd1\u306e\u6539\u6b63\u70b9\u3001\u305d\u3057\u3066\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p><p>UJA Tax Team<\/p><p style=\"text-align: right;\">2025\u5e749\u6708\u4f5c\u6210<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-baea7e4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"baea7e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fafdd3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fafdd3f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c058270\" data-id=\"c058270\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dcd783c elementor-widget elementor-widget-heading\" data-id=\"dcd783c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u30ce\u30f3\u30d0\u30f3\u30af\u91d1\u878d\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9069\u7528\uff1a<span style=\"color: #ee1122\">2025\u201326\u5e74\u5ea6\u306e\u305f\u3081\u306e\u5305\u62ec\u7684\u30ac\u30a4\u30c9\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82d4f53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"82d4f53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-23e3c6f elementor-widget elementor-widget-text-editor\" data-id=\"23e3c6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u30a4\u30f3\u30c9\u306e\u9032\u5316\u3059\u308b\u91d1\u878d\u74b0\u5883\u306b\u304a\u3044\u3066\u3001NBFC\u306f\u3001\u5f93\u6765\u306e\u9280\u884c\u306e\u30b5\u30fc\u30d3\u30b9\u304c\u5341\u5206\u306b\u884c\u304d\u5c4a\u304b\u306a\u3044\u500b\u4eba\u3084\u4f01\u696d\u3078\u306e\u4fe1\u7528\u683c\u5dee\u3092\u57cb\u3081\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u5b58\u5728\u3068\u3057\u3066\u53f0\u982d\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u305d\u306e\u67d4\u8edf\u6027\u3001\u5e83\u7bc4\u306a\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3001\u9769\u65b0\u7684\u306a\u878d\u8cc7\u30e2\u30c7\u30eb\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u3001\u6d88\u8cbb\u8005\u91d1\u878d\u3001\u8fb2\u6751\u91d1\u878d\u306a\u3069\u3001\u591a\u69d8\u306a\u5206\u91ce\u306b\u304a\u3044\u3066\u4e0d\u53ef\u6b20\u306a\u5b58\u5728\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p><p>\u3057\u304b\u3057\u3001\u3053\u306e\u5f71\u97ff\u529b\u306e\u62e1\u5927\u306b\u4f34\u3044\u3001\u7279\u306b\u7a0e\u5236\u5206\u91ce\u306b\u304a\u3051\u308b\u898f\u5236\u30fb\u76e3\u7763\u304c\u5f37\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u61f8\u5ff5\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u3001NBFC\u3078\u306e\u5229\u606f\u652f\u6255\u3044\u306b\u9069\u7528\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08TDS\uff09\u306e\u9069\u7528\u7bc4\u56f2\u3067\u3059\u3002\u9280\u884c\u3084\u4e00\u90e8\u306e\u91d1\u878d\u6a5f\u95a2\u306f\u6240\u5f97\u7a0e\u6cd5\u7b2c194A\u6761\u306e\u514d\u9664\u5bfe\u8c61\u3067\u3059\u304c\u3001NBFC\u306fTDS\u898f\u5b9a\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308a\u3001\u501f\u4e3b\u306f\u5229\u606f\u652f\u6255\u3044\u306b\u969b\u3057\u3066\u3001\u7a0e\u91d1\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u653f\u5e9c\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u672c\u8a18\u4e8b\u3067\u306f\u3001NBFC\u306b\u5bfe\u3059\u308bTDS\u306b\u95a2\u3059\u308b\u6cd5\u7684\u67a0\u7d44\u307f\u3001\u9075\u5b88\u8981\u4ef6\u3001\u5b9f\u8df5\u4e0a\u306e\u8ab2\u984c\u3001\u304a\u3088\u30732025\uff5e26\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6700\u65b0\u306e\u52d5\u5411\u3092\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u3001\u3053\u306e\u8907\u96d1\u306a\u9818\u57df\u3092\u30ca\u30d3\u30b2\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b61cce2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b61cce2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-aab9287\" data-id=\"aab9287\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-44f0c1d elementor-widget elementor-widget-heading\" data-id=\"44f0c1d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u6cd5\u7684\u6839\u62e0\uff1a\u6240\u5f97\u7a0e\u6cd5\u7b2c194A\u6761<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-532255b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"532255b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e42e21 elementor-widget elementor-widget-text-editor\" data-id=\"1e42e21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c194A\u6761\u306f\u3001\u30a4\u30f3\u30c9\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u5229\u606f\u306e\u652f\u6255\u3044\uff08\u6709\u4fa1\u8a3c\u5238\u306e\u5229\u606f\u3092\u9664\u304f\uff09\u306b\u5bfe\u3057\u3066TDS\u3092\u8ab2\u3059\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u9280\u884c\u3001\u4fdd\u967a\u4f1a\u793e\u304a\u3088\u3073\u7279\u5b9a\u306e\u6a5f\u95a2\u306f\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001NBFC\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u5229\u606f\u306b\u5bfe\u3057\u306610\uff05\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u5229\u606f\u3092\u652f\u6255\u3046\u501f\u308a\u624b\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u653f\u5e9c\u306b\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p><strong>\u4e3b\u306a\u9069\u7528\u30dd\u30a4\u30f3\u30c8<\/strong><strong>:<\/strong><\/p><table><tbody><tr><td width=\"198\"><p>\u9805\u76ee<\/p><\/td><td width=\"666\"><p>\u5185\u5bb9<\/p><\/td><\/tr><tr><td width=\"198\"><p>\u652f\u6255\u5143<\/p><\/td><td width=\"666\"><p>\u500b\u4eba\uff08\u76e3\u67fb\u5bfe\u8c61\uff09\u3001HUFs\uff08\u203b\uff09\u3001\u4f01\u696d<\/p><\/td><\/tr><tr><td width=\"198\"><p>\u652f\u6255\u5148<\/p><\/td><td width=\"666\"><p>RBI\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308bNBFC<\/p><\/td><\/tr><tr><td width=\"198\"><p>\u6240\u5f97\u306e\u7a2e\u985e<\/p><\/td><td width=\"666\"><p>\u5229\u606f(\u6709\u4fa1\u8a3c\u5238\u3092\u9664\u304f)<\/p><\/td><\/tr><tr><td width=\"198\"><p>\u95be\u5024<\/p><\/td><td width=\"666\"><p>10,000 \u30eb\u30d4\u30fc(\u4e00\u822c), 50,000\u30eb\u30d4\u30fc (\u9280\u884c\u304b\u3089\u501f\u308a\u305f\u9ad8\u9f62\u8005), 40,000 \u00a0 \u30eb\u30d4\u30fc(\u9280\u884c\u304b\u3089\u501f\u308a\u305f\u9ad8\u9f62\u8005\u4ee5\u5916\u306e\u501f\u4e3b)<\/p><\/td><\/tr><tr><td width=\"198\"><p>TDS Rate<\/p><\/td><td width=\"666\"><p>10% (PAN\u3042\u308a), 20% (PAN\u306a\u3057)<\/p><\/td><\/tr><\/tbody><\/table><p>\u203bHUFs: \u30d2\u30f3\u30c9\u30a5\u30fc\u6559\u306e\u5171\u540c\u5bb6\u65cf\u3002\u30d2\u30f3\u30c9\u30a5\u30fc\u6cd5\u306b\u57fa\u3065\u304f\u300c\u4e00\u3064\u306e\u5bb6\u65cf\u5358\u4f4d\uff08\u5171\u540c\u4f53\uff09\u300d\u3002\u5bb6\u65cf\u5168\u4f53\u3067\u8ca1\u7523\u3092\u6240\u6709\u30fb\u7ba1\u7406\u3059\u308b\u4ed5\u7d44\u307f\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c12caf1 elementor-widget elementor-widget-heading\" data-id=\"c12caf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u6700\u8fd1\u306e\u6539\u6b63\uff082025\u5e744\u67081\u65e5\u65bd\u884c\uff09<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-302297d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"302297d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2dfcaa elementor-widget elementor-widget-text-editor\" data-id=\"a2dfcaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u8ca1\u52d9\u6cd52025\u306b\u3088\u308a\u3001\u7b2c194A\u6761\u306b\u57fa\u3065\u304fTDS\u306e\u95be\u5024\u304c\u6539\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<\/p><ul><li>\u9ad8\u9f62\u8005: 100,000\u30eb\u30d4\u30fc (\u9280\u884c\u3001\u5354\u540c\u7d44\u5408\u3001\u90f5\u4fbf\u5c40\u3078\u306e\u652f\u6255\u3044)<\/li><li>\u305d\u308c\u4ee5\u5916: 50,000\u30eb\u30d4\u30fc (\u9280\u884c\u3001\u5354\u540c\u7d44\u5408\u3001\u90f5\u4fbf\u5c40\u3078\u306e\u652f\u6255\u3044)<\/li><li>\u4e00\u822c\u7d0d\u4ed8\u8005(NBFCs\u3092\u542b\u3080): 10,000\u30eb\u30d4\u30fc<\/li><\/ul><p>\u3053\u306e\u5909\u66f4\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7c21\u7d20\u5316\u3068\u8ab2\u7a0e\u5bfe\u8c61\u306e\u62e1\u5927\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-138f190 elementor-widget elementor-widget-heading\" data-id=\"138f190\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u501f\u308a\u624b\u306e\u9075\u5b88\u8981\u4ef6\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a136d9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7a136d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d330d77 elementor-widget elementor-widget-text-editor\" data-id=\"d330d77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>NBFC\u3078\u306e\u5229\u606f\u3092\u652f\u6255\u3046\u501f\u308a\u624b\u306b\u5bfe\u3057\u3066\u3001TDS\u306b\u95a2\u3059\u308b\u624b\u9806\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p><p><strong>\u30d7\u30ed\u30bb\u30b9<\/strong><strong>:<\/strong><\/p><ol><li><strong>TAN<\/strong><strong>\u306e\u767b\u9332<\/strong>: TAN\uff08\u6e90\u6cc9\u5fb4\u53ce\u756a\u53f7: Tax Deduction and Collection Account Number\uff09\u3092\u53d6\u5f97\u3059\u308b<\/li><li><strong>\u5229\u606f\u306e\u7279\u5b9a<\/strong>: EMI\uff08Equated Monthly Installment:\u5206\u5272\u8fd4\u6e08\uff09\u306e\u5229\u7528\u8005\u306f\u3001\u30ed\u30fc\u30f3\u8fd4\u6e08\u8a08\u7b97\u8868\u3092\u4f7f\u3063\u3066\u3001\u5206\u5272\u6255\u3044\u306e\u5229\u606f\u90e8\u5206\u3092\u5143\u672c\u3068\u5206\u96e2\u3059\u308b<\/li><li><strong>TDS<\/strong><strong>\u306e\u63a7\u9664<\/strong>: \u5229\u606f\u306e10%\u3092\u8a08\u7b97\u3057\u3001\u8fd4\u6e08\u6642\u306b\u63a7\u9664\u3059\u308b<\/li><li><strong>TDS<\/strong><strong>\u306e\u7d0d\u4ed8<\/strong>: \u6bce\u67087\u65e5\u307e\u3067\u306b\u653f\u5e9c\u306b\u7d0d\u4ed8\u3059\u308b<\/li><li><strong>\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/strong>: \u56db\u534a\u671f\u3054\u3068\u306bTDS\u7533\u544a\u66f8(Form 26Q)\u3092\u63d0\u51fa<\/li><li><strong>\u8a3c\u660e\u66f8\u767a\u884c<\/strong>: \u7a0e\u984d\u63a7\u9664\u8acb\u6c42\u306e\u305f\u3081\u306b\u3001NBFC\u306b Form 16A\u3092\u63d0\u51fa<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6c654b elementor-widget elementor-widget-heading\" data-id=\"f6c654b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u5b9f\u65bd\u4e0a\u306e\u8ab2\u984c<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810ef54 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"810ef54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22b496a elementor-widget elementor-widget-text-editor\" data-id=\"22b496a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u660e\u78ba\u306a\u6cd5\u7684\u7fa9\u52d9\u304c\u3042\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u5b9f\u52d9\u9762\u3067\u6b21\u306e\u3088\u3046\u306a\u8ab2\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<\/p><ul><li><strong>EMI<\/strong><strong>\u652f\u6255\u3044\u30dd\u30fc\u30bf\u30eb<\/strong>: \u591a\u304f\u306eNBFC\u306eEMI\u7528\u306e\u652f\u6255\u3044\u30dd\u30fc\u30bf\u30eb\u3067\u306f\u3001\u7dcf\u984d\u3067\u306e\u652f\u6255\u3044\u3057\u304b\u53d7\u3051\u4ed8\u3051\u305a\u3001\u5229\u606f\u90e8\u5206\u304b\u3089\u306e\u307fTDS\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u6280\u8853\u7684\u306b\u96e3\u3057\u3044<\/li><li><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3078\u306e\u5f71\u97ff<\/strong>: \u305d\u306e\u305f\u3081\u3001\u501f\u308a\u624b\u306fEMI\u3092\u5168\u984dNBFC\u306b\u652f\u6255\u3044\u3001\u3055\u3089\u306b\u81ea\u5df1\u8cc7\u91d1\u304b\u3089TDS\u5206\u3092\u653f\u5e9c\u3078\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u8ca1\u52d9\u7684\u306a\u8ca0\u62c5\u304c\u5897\u3048\u308b<\/li><li><strong>\u4f1a\u8a08\u4e0a\u306e\u8aa4\u308a<\/strong>: \u5143\u672c\u3068\u5229\u606f\u306e\u533a\u5206\u3051\u3092\u8aa4\u308b\u3068\u3001TDS\u306e\u63a7\u9664\u304c\u8aa4\u3063\u3066\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li><li><strong>NBFC<\/strong><strong>\u5074\u306e\u53cd\u5bfe<\/strong>: \u4e00\u90e8\u306eNBFC\u306fTDS\u63a7\u9664\u3092\u8a8d\u3081\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u306e\u5168\u984d\u652f\u6255\u3044\u3092\u8981\u6c42\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b7d459 elementor-widget elementor-widget-heading\" data-id=\"6b7d459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u975e\u9075\u5b88\u304c\u5f15\u304d\u8d77\u3053\u3059\u61f8\u5ff5\u4e8b\u9805<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7cf151 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c7cf151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e8e486 elementor-widget elementor-widget-text-editor\" data-id=\"9e8e486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>TDS\u306e\u63a7\u9664\u307e\u305f\u306f\u7d0d\u4ed8\u3092\u6020\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u7d50\u679c\u3092\u62db\u304f\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059:<\/p><ul><li><strong>\u5229\u606f\u8cbb\u7528\u306e\u5426\u8a8d\uff1a<\/strong>\u5229\u606f\u306e\u6700\u592730%\u304c\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c40(a)(ia)\u6761\u306b\u57fa\u3065\u304d\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/li><li><strong>\u7f70\u91d1\u304a\u3088\u3073\u5229\u606f<\/strong>\uff1a\u7b2c201(1A)\u6761\u304a\u3088\u3073\u7b2c234E\u6761\u306b\u57fa\u3065\u304d\u7f70\u91d1\u3084\u5229\u606f\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li><li><strong>\u5211\u4e8b\u8a34\u8ffd\uff1a<\/strong>\u6545\u610f\u306e\u4e0d\u5c65\u884c\u3068\u8a8d\u5b9a\u3055\u308c\u305f\u91cd\u5927\u306a\u5834\u5408\u306b\u306f\u3001\u5211\u4e8b\u8a34\u8ffd\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99ff2e8 elementor-widget elementor-widget-heading\" data-id=\"99ff2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3: NBFC\u304b\u3089\u306e\u4e8b\u696d\u30ed\u30fc\u30f3<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59955af elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"59955af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f1fdd3 elementor-widget elementor-widget-text-editor\" data-id=\"0f1fdd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u3042\u308b\u4f1a\u793e\u304c12%\u306e\u5229\u606f\u3067500\u4e07\u30eb\u30d4\u30fc\u3092\u501f\u308a\u5165\u308c\u305f\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p><ul><li>\u5e74\u9593\u5229\u606f: 600,000\u30eb\u30d4\u30fc<\/li><li>TDS (10%): 60,000\u30eb\u30d4\u30fc<\/li><\/ul><p><b>TDS<\/b><b>\u304c\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/b><\/p><ul><li>\u7f70\u91d1: 60,000\u30eb\u30d4\u30fc<\/li><li>\u5229\u606f: \u6bce\u67081\uff5e1.5%<\/li><li>\u63a7\u9664\u4e0d\u53ef: 600,000\u30eb\u30d4\u30fc\u304c\u63a7\u9664\u4e0d\u53ef\u3068\u306a\u308a\u3001\u7a0e\u8ca0\u62c5\u304c\u5897\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b7e8f6 elementor-widget elementor-widget-heading\" data-id=\"4b7e8f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7c21\u7d20\u5316\u306e\u305f\u3081\u306e\u653f\u5e9c\u306e\u65bd\u7b56<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cec346 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7cec346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-763af95 elementor-widget elementor-widget-text-editor\" data-id=\"763af95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>TDS\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7c21\u7d20\u5316\u3059\u308b\u305f\u3081\u3001\u653f\u5e9c\u306f\u4ee5\u4e0b\u306e\u63aa\u7f6e\u3092\u8b1b\u3058\u3066\u3044\u307e\u3059:<\/p><ul><li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e<\/strong><strong>Web<\/strong><strong>\u30da\u30fc\u30b8\uff08<\/strong><strong>TRACES<\/strong><strong>\uff09<\/strong>\u3084<strong>Form 26AS<\/strong>\u306a\u3069\u306e\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306e\u6a5f\u80fd\u5f37\u5316<\/li><li><strong>TDS<\/strong><strong>\u8a3c\u660e\u66f8\u306e\u81ea\u52d5\u751f\u6210<\/strong>\u3092\u53ef\u80fd\u306b<\/li><li>\u975e\u7533\u544a\u8005\u306b\u5bfe\u3059\u308b\u7b2c206AB\u6761\u304a\u3088\u3073\u7b2c206CCA\u6761\u3068\u3044\u3063\u305f<strong>\u8ca0\u62c5\u306e\u91cd\u3044\u898f\u5b9a\u306e\u5ec3\u6b62<\/strong><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e15d2b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e15d2b7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-1a029cc\" data-id=\"1a029cc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21efc7b elementor-widget elementor-widget-heading\" data-id=\"21efc7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u307e\u3068\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d71193d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d71193d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee324c3 elementor-widget elementor-widget-text-editor\" data-id=\"ee324c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u7b2c194A\u6761\u306bNBFC\u304c\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u52a0\u3048\u3089\u308c\u305f\u3053\u3068\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u5236\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u5909\u5316\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u900f\u660e\u6027\u3068\u8aac\u660e\u8cac\u4efb\u3092\u4fc3\u9032\u3059\u308b\u4e00\u65b9\u3067\u3001\u501f\u308a\u624b\u306b\u5bfe\u3057\u3066\u904b\u7528\u4e0a\u306e\u8ab2\u984c\u3082\u8ab2\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u7f70\u5247\u3092\u56de\u907f\u3057\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3001\u5f37\u56fa\u306a\u30b7\u30b9\u30c6\u30e0\u3092\u5c0e\u5165\u3057\u3001\u6cd5\u6539\u6b63\u306e\u6700\u65b0\u60c5\u5831\u3092\u628a\u63e1\u3057\u3001\u7a4d\u6975\u7684\u306bTDS\u7fa9\u52d9\u3092\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation Times NBFC\u3068TDS Introduction \u30a4\u30f3\u30c9\u3067\u306f\u30ce\u30f3\u30d0\u30f3\u30af\u91d1\u878d\u4f1a\u793e\uff08NBFC\uff09\u304c\u3001\u500b\u4eba\u3084\u4f01\u696d\u306b\u5bfe\u3057\u3066\u5e45\u5e83\u3044\u5206\u91ce\u3067\u878d\u8cc7\u3092\u884c\u3046\u91cd\u8981\u306a\u91d1\u878d\u4ef2\u4ecb\u6a5f\u95a2\u3068\u3057\u3066\u53f0\u982d\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u5f79\u5272\u306e\u62e1\u5927\u306b\u4f34\u3044\u3001\u653f\u5e9c\u306f\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u57fa\u6e96\u3092\u5f37\u5316\u3057\u3066\u304a\u308a\u3001\u7279\u306b\u5229\u5b50\u652f\u6255\u3044\u306b\u304b\u304b\u308b\u6e90\u6cc9\u5fb4\u53ce\uff08TDS\uff09\u3092\u5b9a\u3081\u305f\u6240\u5f97\u7a0e\u6cd5\u7b2c194A\u6761\u306e\u3082\u3068\u3067\u306e\u898f\u5236\u304c\u53b3\u683c\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u672c\u8a18\u4e8b\u3067\u306f\u3001NBFC\u306b\u5bfe\u3059\u308bTDS\u306e\u9069\u7528\u7bc4\u56f2\u3001\u9075\u5b88\u3059\u3079\u304d\u8981\u4ef6\u3001\u6700\u8fd1\u306e\u6539\u6b63\u70b9\u3001\u305d\u3057\u3066\u5b9f\u52d9\u4e0a\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u5305\u62ec\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u304c\u307f\u306a\u3055\u3093\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002 UJA Tax Team 2025\u5e749\u6708\u4f5c\u6210 \u30ce\u30f3\u30d0\u30f3\u30af\u91d1\u878d\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u9069\u7528\uff1a2025\u201326\u5e74\u5ea6\u306e\u305f\u3081\u306e\u5305\u62ec\u7684\u30ac\u30a4\u30c9 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\u6240\u5f97\u7a0e\u6cd5\u7b2c194A\u6761\u306f\u3001\u30a4\u30f3\u30c9\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u5229\u606f\u306e\u652f\u6255\u3044\uff08\u6709\u4fa1\u8a3c\u5238\u306e\u5229\u606f\u3092\u9664\u304f\uff09\u306b\u5bfe\u3057\u3066TDS\u3092\u8ab2\u3059\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u9280\u884c\u3001\u4fdd\u967a\u4f1a\u793e\u304a\u3088\u3073\u7279\u5b9a\u306e\u6a5f\u95a2\u306f\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001NBFC\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u5229\u606f\u306b\u5bfe\u3057\u306610\uff05\u306e\u7a0e\u91d1\u304c\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u5229\u606f\u3092\u652f\u6255\u3046\u501f\u308a\u624b\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u653f\u5e9c\u306b\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u4e3b\u306a\u9069\u7528\u30dd\u30a4\u30f3\u30c8: \u9805\u76ee \u5185\u5bb9 \u652f\u6255\u5143 \u500b\u4eba\uff08\u76e3\u67fb\u5bfe\u8c61\uff09\u3001HUFs\uff08\u203b\uff09\u3001\u4f01\u696d \u652f\u6255\u5148 RBI\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308bNBFC \u6240\u5f97\u306e\u7a2e\u985e \u5229\u606f(\u6709\u4fa1\u8a3c\u5238\u3092\u9664\u304f) \u95be\u5024 10,000 \u30eb\u30d4\u30fc(\u4e00\u822c), 50,000\u30eb\u30d4\u30fc (\u9280\u884c\u304b\u3089\u501f\u308a\u305f\u9ad8\u9f62\u8005), 40,000 \u00a0 \u30eb\u30d4\u30fc(\u9280\u884c\u304b\u3089\u501f\u308a\u305f\u9ad8\u9f62\u8005\u4ee5\u5916\u306e\u501f\u4e3b) TDS Rate 10% (PAN\u3042\u308a), 20% (PAN\u306a\u3057) \u203bHUFs: \u30d2\u30f3\u30c9\u30a5\u30fc\u6559\u306e\u5171\u540c\u5bb6\u65cf\u3002\u30d2\u30f3\u30c9\u30a5\u30fc\u6cd5\u306b\u57fa\u3065\u304f\u300c\u4e00\u3064\u306e\u5bb6\u65cf\u5358\u4f4d\uff08\u5171\u540c\u4f53\uff09\u300d\u3002\u5bb6\u65cf\u5168\u4f53\u3067\u8ca1\u7523\u3092\u6240\u6709\u30fb\u7ba1\u7406\u3059\u308b\u4ed5\u7d44\u307f\u00a0 \u6700\u8fd1\u306e\u6539\u6b63\uff082025\u5e744\u67081\u65e5\u65bd\u884c\uff09 \u8ca1\u52d9\u6cd52025\u306b\u3088\u308a\u3001\u7b2c194A\u6761\u306b\u57fa\u3065\u304fTDS\u306e\u95be\u5024\u304c\u6539\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002 \u9ad8\u9f62\u8005: 100,000\u30eb\u30d4\u30fc (\u9280\u884c\u3001\u5354\u540c\u7d44\u5408\u3001\u90f5\u4fbf\u5c40\u3078\u306e\u652f\u6255\u3044) \u305d\u308c\u4ee5\u5916: 50,000\u30eb\u30d4\u30fc (\u9280\u884c\u3001\u5354\u540c\u7d44\u5408\u3001\u90f5\u4fbf\u5c40\u3078\u306e\u652f\u6255\u3044) \u4e00\u822c\u7d0d\u4ed8\u8005(NBFCs\u3092\u542b\u3080): 10,000\u30eb\u30d4\u30fc \u3053\u306e\u5909\u66f4\u306f\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u7c21\u7d20\u5316\u3068\u8ab2\u7a0e\u5bfe\u8c61\u306e\u62e1\u5927\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002 \u501f\u308a\u624b\u306e\u9075\u5b88\u8981\u4ef6 NBFC\u3078\u306e\u5229\u606f\u3092\u652f\u6255\u3046\u501f\u308a\u624b\u306b\u5bfe\u3057\u3066\u3001TDS\u306b\u95a2\u3059\u308b\u624b\u9806\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002 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