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इनकम टैक्स डिपार्टमेंट ने टीडीएस नियमों में बदलाव किए , ये है वजह.

कोरोना वायरस महामारी ने देश की अर्थव्यवस्था के साथ बहुत कुछ बदल दिया है। इस काल में इनकम टैक्स डिपार्टमेंट ने भी कई तरह के बदलाव किए हैं। आटीआर के फॉर्म, रिटर्न भरने की तारीख समेत कई नियमों में बदलाव किए गए हैं। अब TDS फॉर्म में भी बदलाव किए गए हैं। इनकम टैक्स डिपार्टमेंट ने ऐसा इसलिए किया है ताकि TDS फॉर्म को और व्यापक बनाया जाए। टैक्स की कटौती किस वजह से नहीं की गई है इसकी जानकारी देने को अनिवार्य बनाया गया है। बैंकों को नए फॉर्म में एक करोड़ रुपए से अधिक की कैश निकासी पर टैक्स डिडकडेट एट सोर्स (TDS) की जानकारी भी देनी होगी

TDS लगाने के लिए इनकम टैक्स नियमों में संशोधन

केंद्रीय प्रत्यक्ष कर बोर्ड (सीबीडीटी) ने एक नोटिफिकेशन के माध्यम से ई-कॉमर्शियल ऑपरेटरों, म्यूचुअल फंड और कारोबार ट्रस्टों के द्वारा लाभांश वितरण, कैश निकासी, पेशेवर शुल्क और ब्याज पर TDS लगाने के लिए इनकम टैक्स नियमों को संशोधित किया है। नांगिया एंड कंपनी एलएलपी के पार्टनर शैलेश कुमार ने कहा कि सरकार ने इस नोटिफिकेशन के साथ फॉर्म 26Q और 27Q के प्रारूप को संशोधित किया है।

फॉर्म 26Q और 27Q का ये है काम 

फॉर्म 26Q का इस्तेमाल भारत में सरकार या कंपनियों द्वारा कर्मचारियों (भारतीय नागरिक) को वेतन के अलावा किए गए किसी भी अन्य भुगतान पर TDS कटौती का तिमाही के आधार पर जानकारी देने में होता है। इसी तरह फॉर्म 27Q का इस्तेमाल अनिवासी भारतीयों को वेतन के अलावा किसी अन्य भुगतान पर TDS कटौती और उसे जमा कराए जाने की जानकारी देने में होता है।

TDS काटने पर या ना करने पर भी देनी होगी सूचना

कुमार ने कहा कि नए फॉर्म अधिक व्यापक हैं और भुगतान करने वालों को न केवल उन मामलों की इनफोर्मेशन देने की जरूरत होगी, जिनमें TDS काटा जाता है, बल्कि जिन मामलों में TDS नहीं काटा गया है, अब उनकी भी इनफोर्मेशन देनी होगी। सरकार ने कैश में लेन-देन को हतोत्साहित करने के लिए 2019-20 के बजट एक वित्तीय वर्ष में एक बैंक खाते से एक करोड़ रुपए से अधिक की कैश निकासी पर 2% का TDS लगाया था।

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