{"id":1778,"date":"2025-10-25T16:02:38","date_gmt":"2025-10-25T16:02:38","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1778"},"modified":"2025-11-23T16:24:02","modified_gmt":"2025-11-23T16:24:02","slug":"tds-guide-common-defaults-latest-amendments","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/tds-guide-common-defaults-latest-amendments\/","title":{"rendered":"TDS \u306e\u7406\u89e3\uff1a\u4e3b\u306a\u4e0d\u5c65\u884c\u4e8b\u4f8b\u3068\u6700\u8fd1\u306e\u6539\u6b63\u70b9"},"content":{"rendered":"\t\t
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Taxation Times <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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TDS \u306e\u7406\u89e3\n<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"TDS\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
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Introduction <\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\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
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\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
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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

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TDS\uff08\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u5236\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u7a0e\u91d1\u306e\u9069\u6642\u5fb4\u53ce\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u63a7\u9664\u306e\u9045\u5ef6\u3001\u672a\u7d0d\u4ed8\u3001\u8aa4\u3063\u305f\u7533\u544a\u3068\u3044\u3063\u305f\u9055\u53cd\u304c\u5ea6\u3005\u767a\u751f\u3059\u308b\u3068\u3001\u7f70\u91d1\u3084\u5ef6\u6ede\u5229\u606f\u306e\u767a\u751f\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5411\u4e0a\u306e\u305f\u3081\u3001\u6700\u8fd1\u306e\u6539\u6b63\u3067\u306f\u898f\u5247\u304c\u5f37\u5316\u3055\u308c\u3001\u57f7\u884c\u304c\u53b3\u683c\u5316\u3055\u308c\u305f\u3053\u3068\u3082\u898b\u9003\u305b\u307e\u305b\u3093\u3002\u672c\u7a3f\u3067\u306f\u3001TDS \u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u9055\u53cd\u4e8b\u4f8b\u3068\u3001\u5fb4\u53ce\u8005\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/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<\/p>

\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<\/span><\/a> \u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p>

UJA Tax Team<\/p>

2025 \u5e74 10 \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

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TDS \u306e\u7406\u89e3\uff1a\u4e3b\u306a\u4e0d\u5c65\u884c\u4e8b\u4f8b\u3068\u6700\u8fd1\u306e\u6539\u6b63\u70b9\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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TDS\uff08Tax Deducted at Source\/\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u884c\u653f\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u6240\u5f97\u306e\u767a\u751f\u6e90\u3067\u306e\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u52b9\u7387\u7684\u306a\u7a0e\u91d1\u5fb4\u53ce\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u8131\u7a0e\u3092\u9632\u3050\u3068\u3068\u3082\u306b\u7a0e\u53ce\u306e\u5186\u6ed1\u306a\u6d41\u308c\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u96c7\u7528\u4e3b\u3001\u9280\u884c\u3001\u307e\u305f\u306f\u7279\u5b9a\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u4e8b\u696d\u8005\u306a\u3069\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u8005\uff08deductor\uff09\u300d\u304c\u3001\u7a0e\u91d1\u306e\u63a7\u9664\u3068\u7d0d\u4ed8\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>

\u672c\u6765\u306f\u30b9\u30e0\u30fc\u30ba\u306b\u6a5f\u80fd\u3059\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u63a7\u9664\u306e\u9045\u5ef6\u3001\u672a\u7d0d\u4ed8\u3001PAN\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u306e\u8aa4\u8a18\u3001TDS \u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u3084\u8aa4\u63d0\u51fa\u306a\u3069\u306e\u4e0d\u5c65\u884c\u3068\u3044\u3063\u305f\u4e8b\u6848\u304c\u983b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u554f\u984c\u306e\u91cd\u5927\u6027\u3092\u8e0f\u307e\u3048\u3001\u6240\u5f97\u7a0e\u5c40\u306f\u898f\u5236\u3092\u5f37\u5316\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5411\u4e0a\u3068\u9055\u53cd\u8005\u3078\u306e\u3088\u308a\u52b9\u679c\u7684\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u76ee\u7684\u3068\u3057\u305f\u6539\u6b63\u3092\u884c\u3063\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

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TDS \u3067\u8d77\u3053\u308a\u304c\u3061\u306a\u4e0d\u5c65\u884c\u306e\u4f8b<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\u4ee5\u4e0b\u306f\u3001TDS \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3067\u3088\u304f\u898b\u3089\u308c\u308b\u4e0d\u5c65\u884c\u306e\u4e8b\u4f8b\u3067\u3059\u3002<\/p>

  1. TDS \u306e\u672a\u63a7\u9664<\/strong>
    TDS\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u652f\u6255\u3044\u6642\u306b\u63a7\u9664\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5\u7b2c 40(a)(ia)\u6761\u306b\u57fa\u3065\u304d\u7d4c\u8cbb\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u307b\u304b\u3001\u7b2c 201(1A)\u6761\u306b\u57fa\u3065\u304d\u5229\u606f\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/li>
  2. TDS \u306e\u9045\u5ef6\u63a7\u9664<\/strong>
    TDS \u306f\u300c\u652f\u6255\u6642\u300d\u307e\u305f\u306f\u300c\u8cbb\u7528\u8a08\u4e0a\u6642\u300d\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u6642\u70b9\u3067\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u63a7\u9664\u304c\u9045\u308c\u305f\u5834\u5408\u3001\u7b2c 201(1A)\u6761\u306b\u3088\u308a\u6708\u984d\uff08\u307e\u305f\u306f\u305d\u306e\u4e00\u90e8\uff09\u306e 1%\u306e\u5229\u606f\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/li>
  3. TDS \u306e\u672a\u7d0d\u4ed8<\/strong>
    \u63a7\u9664\u5f8c\u3001TDS \u306f\u6240\u5b9a\u306e\u671f\u9650\u5185\u306b\u653f\u5e9c\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u7d0d\u4ed8\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u6708\u3042\u305f\u308a1.5%\u306e\u5229\u606f\u304c\u8ab2\u3055\u308c\u308b\u307b\u304b\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u7b2c 276B \u6761\u306b\u57fa\u3065\u304d\u5211\u4e8b\u8a34\u8ffd\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>
  4. TDS \u7533\u544a\u66f8\u306e\u9045\u5ef6\u63d0\u51fa<\/strong>
    \u56db\u534a\u671f\u3054\u3068\u306e TDS \u7533\u544a\u66f8\u306f\u3001\u6240\u5b9a\u306e\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u304c\u9045\u308c\u305f\u5834\u5408\u3001\u7b2c234E \u6761\u306b\u57fa\u3065\u304d 1 \u65e5\u3042\u305f\u308a 200 \u30eb\u30d4\u30fc\u306e\u5ef6\u6ede\u6599\u304c\u8ab2\u3055\u308c\u3001TDS \u7dcf\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<\/li>
  5. PAN \u307e\u305f\u306f\u30d5\u30a9\u30fc\u30e0\u60c5\u5831\u306e\u8aa4\u308a<\/strong>
    TDS\u7533\u544a\u66f8\u306b\u8aa4\u3063\u305f PAN \u3092\u8a18\u8f09\u3057\u305f\u308a\u3001\u30c7\u30fc\u30bf\u304c\u4e0d\u4e00\u81f4\u306e\u5834\u5408\u3001\u7b2c 206AA \u6761\u306b\u3088\u308a 20%\u306e\u9ad8\u7387\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3001\u53d7\u53d6\u4eba\u5074\u3067 TDS \u63a7\u9664\u984d\u306e\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>
  6. \u63a7\u9664\u4e0d\u8db3\uff08Short Deduction\uff09<\/strong>
    \u5b9a\u3081\u3089\u308c\u305f\u7387\u3088\u308a\u3082\u4f4e\u3044\u7a0e\u7387\u3067 TDS \u3092\u63a7\u9664\u3057\u305f\u5834\u5408\u3001\u63a7\u9664\u4e0d\u8db3\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u672a\u63a7\u9664\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u5229\u606f\u3084\u7d4c\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306a\u3069\u306e\u5f71\u97ff\u3092\u53d7\u3051\u307e\u3059\u3002<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \u6700\u8fd1\u306e\u6539\u6b63\u304a\u3088\u3073\u898f\u5236\u306e\u5909\u66f4<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\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
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    CBDT \u901a\u9054 2025 \u5e74\u7b2c 9 \u53f7\u306b\u3088\u308b\u3068\u3001\u6709\u52b9\u5316\u3055\u308c\u3066\u3044\u306a\u3044\uff08Aadhaar \u3068\u9023\u643a\u3055\u308c\u3066\u3044\u306a\u3044\uff09PAN\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f TDS \u306e\u4e0d\u5c65\u884c\u3092\u89e3\u6d88\u3059\u308b\u305f\u3081\u306e\u6700\u7d42\u671f\u9650\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>
    \u53d6\u5f15\u671f\u9593<\/strong><\/td>PAN \u3068 Aadhaar \u306e\u9023 \u643a\u306e\u7de0\u5207\u00a0<\/strong><\/td>\u6551\u6e08\u63aa\u7f6e\u306e\u9069\u7528<\/strong><\/td><\/tr>
    2024 \u5e74 4 \u6708 1 \u65e5\uff5e
    2025 \u5e74 7 \u6708 31 \u65e5<\/td>    		2025 \u5e74 9 \u6708 30 \u65e5\u307e\u3067<\/td>TDS \u306e\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u306a\u3057\uff1b\u5ef6\u6ede\u91d1\u306e\u514d\u9664<\/td><\/tr>
    2025 \u5e74 8 \u6708 1 \u65e5\u4ee5\u964d<\/td>\u53d6\u5f15\u3057\u305f\u6708\u306e\u6708\u672b\u304b\u3089 2 \u30ab\u6708\u4ee5\u5185<\/td>TDS \u306e\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u306a\u3057\uff1b\u5ef6\u6ede\u91d1\u306e\u514d\u9664<\/td><\/tr><\/tbody><\/table>
    • PAN \u304c\u3053\u308c\u3089\u306e\u671f\u9650\u5185\u306b\u6709\u52b9\u5316\u3055\u308c\u308c\u3070\u3001\u63a7\u9664\u8005\uff0f\u5fb4\u53ce\u8005\u306f\u7b2c 206AA \u6761\uff0f\u7b2c 206CC \u6761\u306b\u57fa\u3065\u304f\u7d0d\u7a0e\u7fa9\u52d9\u4e0d\u5c65\u884c\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u305a\u3001\u901a\u5e38\u306e TDS \u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>
    • \u671f\u9650\u5185\u306b PAN \u304c\u9023\u643a\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u3088\u308a\u9ad8\u3044\u7a0e\u7387\uff0820\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u4e0d\u5c65\u884c\u304c\u8a8d\u5b9a\u3055\u308c\u307e\u3059\u3002<\/li><\/ul>

      \u9055\u53cd\u9632\u6b62\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306e\u305f\u3081\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u8fd1\u5e74\u306e\u4e3b\u8981\u306a\u6539\u6b63\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<\/p>

      1. \u00a0\u975e\u9075\u5b88\u306b\u5bfe\u3059\u308b\u7f70\u5247\u5f37\u5316<\/strong>
        \u7b2c 271H \u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u8aa4\u3063\u305f\u7533\u544a\u307e\u305f\u306f\u9045\u5ef6\u3057\u305f\u7533\u544a\u306b\u5bfe\u3057\u3066\u300110,000 \u30eb\u30d4\u30fc\u304b\u3089 100,000\u30eb\u30d4\u30fc\u307e\u3067\u306e\u53b3\u683c\u306a\u7f70\u5247\u304c\u9069\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u9055\u53cd\u3092\u7e70\u308a\u8fd4\u3059\u8005\u306f\u8d77\u8a34\u5bfe\u8c61\u3068\u306a\u308a\u3001\u653f\u5e9c\u8abf\u9054\u30fb\u5951\u7d04\u306b\u304a\u3051\u308b\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u767b\u9332\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>
      2. \u00a0\u6280\u8853\u6d3b\u7528\u306e\u5f37\u5316<\/strong>
        TRACES \u30dd\u30fc\u30bf\u30eb\u3068\u5e74\u6b21\u60c5\u5831\u5831\u544a\u66f8\uff08AIS\uff09\u304c\u62e1\u5145\u3055\u308c\u3001TDS \u306e\u672a\u7d0d\u3084\u4e0d\u4e00\u81f4\u304c\u8ffd\u8de1\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u6e90\u6cc9\u5fb4\u53ce\u30c7\u30fc\u30bf\u306b\u57fa\u3065\u304f\u4e8b\u524d\u5165\u529b\u6e08\u307f\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306b\u3088\u308a\u4e0d\u4e00\u81f4\u304c\u53ef\u8996\u5316\u3055\u308c\u3001\u76e3\u8996\u304c\u5f37\u5316\u3055\u308c\u307e\u3059\u3002<\/li>
      3. \u00a0\u672a\u7533\u544a\u8005\u3078\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\uff08\u7b2c 206AB \u6761\uff09<\/strong>
        2021-22 \u5e74\u5ea6\u3088\u308a\u3001\u904e\u53bb 2 \u5e74\u9593\u306b\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064 TDS\/TCS \u306e\u5408\u8a08\u984d\u304c50,000 \u30eb\u30d4\u30fc\u4ee5\u4e0a\u306e\u500b\u4eba\u306b\u5bfe\u3057\u3001\u65b0\u305f\u306a\u6761\u9805\u306b\u3088\u308a\u9ad8\u3044 TDS \u7387\uff08\u898f\u5b9a\u7387\u306e 2 \u500d\u307e\u305f\u306f 5\uff05\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li>
      4. \u00a0\u500b\u4eba\u63a7\u9664\u8005\u5411\u3051\u69d8\u5f0f 26QB \u304a\u3088\u3073 26QC<\/strong>
        \u6e90\u6cc9\u5fb4\u53ce\u57fa\u76e4\u306e\u62e1\u5927\u306e\u305f\u3081\u3001\u7279\u5b9a\u306e\u9ad8\u984d\u53d6\u5f15\uff08\u4f8b\uff1a\u6708\u984d\u8cc3\u6599 5 \u4e07\u30eb\u30d4\u30fc\u8d85\u3001\u4e0d\u52d5\u7523\u58f2\u5374 500\u4e07\u30eb\u30d4\u30fc\u8d85\uff09\u3092\u884c\u3046\u500b\u4eba\u306f\u3001\u69d8\u5f0f 26QB\/26QC \u306a\u3069\u306e\u7c21\u7d20\u5316\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7533\u544a\u30e1\u30ab\u30cb\u30ba\u30e0\u3078\u306e\u6e96\u62e0\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t

        TDS \u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u305f\u3081\u306e\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t
        \n\t\t\t\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
        \n\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t

        <\/p>

        \u7f70<\/span>\u5247\u3092\u56de\u907f\u3057\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u5b9f\u8df5\u3057\u307e\u3057\u3087\u3046\uff1a<\/span><\/p>

        • \u652f<\/span>\u6255\u3044\u524d\u306b<\/span> PAN <\/span>\u756a<\/span>\u53f7\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u8a73\u7d30\u3092\u78ba\u8a8d\u3059\u308b<\/span><\/li>
        • TDS <\/span>\u3092<\/span>\u671f\u9650\u5185\u306b\u63a7\u9664\u30fb\u7d0d\u4ed8\u3059\u308b\uff08\u6708\u6b21\u671f\u9650\uff09<\/span><\/li>
        • \u6b63<\/span>\u78ba\u306a\u56db\u534a\u671f\u3054\u3068\u306e<\/span> TDS <\/span>\u7533<\/span>\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b<\/span><\/li>
        • TDS <\/span>\u306b<\/span>\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u306e\u5b9a\u671f\u7684\u306a\u5185\u90e8\u76e3\u67fb\u3092\u5b9f\u65bd\u3059\u308b<\/span><\/li>
        • \u81ea<\/span>\u52d5\u5316\u3055\u308c\u305f\u4f1a\u8a08\u307e\u305f\u306f<\/span> ERP <\/span>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092<\/span>\u4f7f\u7528\u3057\u3066<\/span> TDS <\/span>\u30d7\u30ed\u30bb\u30b9\u3092<\/span>\u7d71\u5408\u3059\u308b<\/span><\/li><\/ul>

          <\/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

          \n\t\t\t\t\t\t
          \n\t\t\t\t\t
          \n\t\t\t
          \n\t\t\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t

          \u307e\u3068\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t
          \n\t\t\t\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
          \n\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t

          <\/p>

          TDS <\/span>\u306f\u3001\u5358\u306a\u308b\u624b\u7d9a\u4e0a\u306e\u7fa9\u52d9\u3067\u306f\u306a\u304f\u3001\u6e90\u6cc9\u5fb4\u53ce\u8005\u306b\u8ab2\u305b\u3089\u308c\u305f\u6cd5\u7684\u304b\u3064\u8ca1\u52d9\u7684\u306a\u8cac\u4efb\u3067\u3059\u3002\u653f\u5e9c\u304c\u30c7\u30b8\u30bf\u30eb\u8ffd\u8de1\u3084\u30c7\u30fc\u30bf\u7d71\u5408\u3001\u53b3\u683c\u306a\u57f7\u884c\u3092\u5f37\u5316\u3057\u3066\u3044\u308b\u4e2d\u3067\u3001<\/span>TDS <\/span>\u306e\u9075\u5b88\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u3001\u91cd\u5927\u306a\u7d50\u679c\u3092\u62db\u304f\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>

          \u6700\u8fd1\u306e\u6539\u6b63\u306f\u3001\u6b63\u78ba\u304b\u3064\u671f\u9650\u5185\u306e\u9075\u5b88\u306e\u91cd\u8981\u6027\u3092\u5f37\u8abf\u3057\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u6cd5\u7684\u30fb\u8ca1\u52d9\u7684\u306a\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u5909\u5316\u306b\u7a4d\u6975\u7684\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/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":"

          Taxation Times TDS \u306e\u7406\u89e3 Introduction TDS\uff08\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u5236\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u7a0e\u91d1\u306e\u9069\u6642\u5fb4\u53ce\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u63a7\u9664\u306e\u9045\u5ef6\u3001\u672a\u7d0d\u4ed8\u3001\u8aa4\u3063\u305f\u7533\u544a\u3068\u3044\u3063\u305f\u9055\u53cd\u304c\u5ea6\u3005\u767a\u751f\u3059\u308b\u3068\u3001\u7f70\u91d1\u3084\u5ef6\u6ede\u5229\u606f\u306e\u767a\u751f\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5411\u4e0a\u306e\u305f\u3081\u3001\u6700\u8fd1\u306e\u6539\u6b63\u3067\u306f\u898f\u5247\u304c\u5f37\u5316\u3055\u308c\u3001\u57f7\u884c\u304c\u53b3\u683c\u5316\u3055\u308c\u305f\u3053\u3068\u3082\u898b\u9003\u305b\u307e\u305b\u3093\u3002\u672c\u7a3f\u3067\u306f\u3001TDS \u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u9055\u53cd\u4e8b\u4f8b\u3068\u3001\u5fb4\u53ce\u8005\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3092\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 \u5e74 10 \u6708\u4f5c\u6210 TDS \u306e\u7406\u89e3\uff1a\u4e3b\u306a\u4e0d\u5c65\u884c\u4e8b\u4f8b\u3068\u6700\u8fd1\u306e\u6539\u6b63\u70b9 TDS\uff08Tax Deducted at Source\/\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff09\u306f\u3001\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u884c\u653f\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u6240\u5f97\u306e\u767a\u751f\u6e90\u3067\u306e\u30bf\u30a4\u30e0\u30ea\u30fc\u304b\u3064\u52b9\u7387\u7684\u306a\u7a0e\u91d1\u5fb4\u53ce\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u8131\u7a0e\u3092\u9632\u3050\u3068\u3068\u3082\u306b\u7a0e\u53ce\u306e\u5186\u6ed1\u306a\u6d41\u308c\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u5c0e\u5165\u3055\u308c\u305f\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001\u96c7\u7528\u4e3b\u3001\u9280\u884c\u3001\u307e\u305f\u306f\u7279\u5b9a\u306e\u652f\u6255\u3044\u3092\u884c\u3046\u4e8b\u696d\u8005\u306a\u3069\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u8005\uff08deductor\uff09\u300d\u304c\u3001\u7a0e\u91d1\u306e\u63a7\u9664\u3068\u7d0d\u4ed8\u306e\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\u3002 \u672c\u6765\u306f\u30b9\u30e0\u30fc\u30ba\u306b\u6a5f\u80fd\u3059\u308b\u3088\u3046\u8a2d\u8a08\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u63a7\u9664\u306e\u9045\u5ef6\u3001\u672a\u7d0d\u4ed8\u3001PAN\uff08\u7d0d\u7a0e\u8005\u756a\u53f7\uff09\u306e\u8aa4\u8a18\u3001TDS \u7533\u544a\u66f8\u306e\u63d0\u51fa\u9045\u5ef6\u3084\u8aa4\u63d0\u51fa\u306a\u3069\u306e\u4e0d\u5c65\u884c\u3068\u3044\u3063\u305f\u4e8b\u6848\u304c\u983b\u767a\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u554f\u984c\u306e\u91cd\u5927\u6027\u3092\u8e0f\u307e\u3048\u3001\u6240\u5f97\u7a0e\u5c40\u306f\u898f\u5236\u3092\u5f37\u5316\u3057\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5411\u4e0a\u3068\u9055\u53cd\u8005\u3078\u306e\u3088\u308a\u52b9\u679c\u7684\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u76ee\u7684\u3068\u3057\u305f\u6539\u6b63\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002 TDS \u3067\u8d77\u3053\u308a\u304c\u3061\u306a\u4e0d\u5c65\u884c\u306e\u4f8b 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