TDS 194C transporter par kitna katega: 1% ya 2%
ट्रांसपोर्टर पर टीडीएस कितना कटेगा
Transporter ko freight dene wale payer ko TDS katna padta hai: 1% jab transporter individual ya HUF ho, aur 2% baaki sabke liye. Pehle yeh section 194C tha, 1 April 2026 se Income-tax Act 2025 ki section 393 hai. Ek payment 30,000 rupaye ya saal ka total 1,00,000 rupaye se zyada ho to TDS lagta hai.
TDS kaise nikaalein
- 1
Dekhein ki payer ko TDS katna hai ya nahi
Company, firm, cooperative, trust aur sarkari vibhag TDS kaat-te hain. Individual ya HUF tab katte hain jab pichle saal ka business turnover 1 crore rupaye (profession mein 50 lakh) se zyada tha.
- 2
Transporter ka PAN lein
TDS ka rate transporter ke type par hai: individual ya HUF par 1%, baaki par 2%. PAN se hi pata chalta hai ki transporter kaun hai.
- 3
Limit check karein
Ek hi payment 30,000 rupaye se zyada ho, ya ek saal mein us transporter ko kul 1,00,000 rupaye se zyada diya ho, tab TDS lagta hai.
- 4
10 gaadi wali chhoot dekhein
Agar transporter saal mein 10 ya kam goods carriage ka malik hai, aur PAN ke saath declaration deta hai, to TDS nahi katta.
- 5
TDS kaat kar baaki payment karein
Freight mein se rate ke hisab se TDS ghatayein aur baaki rakam transporter ko dein. Kata hua TDS transporter ke PAN par sarkar ko jama hota hai.
- 6
Hisab mein likh lein
Kitna TDS kata, kis bill par, yeh likhein. Transporter ko TDS ka certificate dena aur apna TDS return bharna payer ki zimmedari hai.
| Baat | Niyam |
|---|---|
| Section | 393 (Income-tax Act 2025), 1 April 2026 se. Pehle 194C |
| Rate: individual ya HUF | 1% |
| Rate: baaki sab | 2% |
| Limit | 30,000 rupaye ek payment ya 1,00,000 rupaye saal ka total |
| Chhoot | 10 ya kam goods carriage ka malik, PAN aur declaration ke saath |
Udaharan
Ek company ne 1,00,000 rupaye ka freight bill company type ke transporter ko diya. Rate 2% hai, to TDS 2,000 rupaye hai. Transporter ko 98,000 rupaye milenge aur 2,000 rupaye sarkar ko jama honge. Agar transporter individual hota, to rate 1% hota aur TDS 1,000 rupaye.
Broker ke liye matlab
Agar aap broker hain aur firm ya company hain, to truck owner ko payment karte waqt TDS ka sawaal aapke saamne aa sakta hai. Chhote truck owner jo 10 ya kam gaadiyon ke malik hain, PAN aur declaration dete hain to TDS nahi katta. Isliye har truck owner ka declaration aur PAN apni file mein rakhein.
Party jab aapko freight deti hai, to wo bhi TDS kaat sakti hai. Party ke payment par jo TDS kata, uska hisab alag likhein, taaki baad mein credit lene mein dikkat na ho.
Kya nahi bataya gaya
Naye Act mein TDS ke form ke number aur return ki detail alag hain. Woh is page par nahi di gayi hain. Yeh jaankari general hai, tax salah nahi. Apni firm ke liye CA se pakka karein.
Aam galtiyan
Sabse aam galti hai PAN ke bina payment karna. PAN se hi pata chalta hai ki transporter individual hai ya company, aur rate usi par depend karta hai, isliye pehle PAN lein. Doosri galti hai limit ko galat samajhna: 30,000 rupaye ek payment ki limit hai, aur 1,00,000 rupaye saal ka total hai.
Teesri galti hai 10 gaadi wale transporter se declaration na lena. Declaration ke bina TDS katna padta hai, isliye har truck owner ka declaration file mein rakhein.
Aksar poochhe jaane wale sawaal
Transporter par TDS kitna katega?
Individual ya HUF transporter par 1%, baaki sab par 2%. Ek payment 30,000 rupaye ya saal ka total 1,00,000 rupaye se zyada ho tab.
Section 194C aur 393 mein kya farak hai?
Niyam wahi hai. Income-tax Act 2025 ke saath 1 April 2026 se 194C ki jagah section 393 aaya hai, aur rate aur limit nahi badli.
Kya 10 gaadi wale transporter par TDS katta hai?
Nahi, agar woh saal mein 10 ya kam goods carriage ka malik hai aur PAN ke saath declaration deta hai.
TDS kaun katega?
Company, firm, cooperative, trust aur sarkari vibhag. Individual ya HUF tab jab pichle saal ka turnover 1 crore rupaye (profession mein 50 lakh) se zyada tha.
TDS kata to transporter ko kya milega?
Freight minus TDS. 1,00,000 rupaye ke bill par 2% ke hisab se 2,000 rupaye TDS katega aur 98,000 rupaye milenge.
Free Freight Margin Calculator
Trip ka munafa dekhein, TDS jaisi katauti ke saath.
Aur padhein
- TDS 194C (glossary)
- TDS 194C for transporters: poori guide
- Lorry hire aur truck payments
- GST transport invoice
- Lorry hire aur advance kaise likhe: truck owner ka hisab
- Transport ka GST bill kaise banaye: 5% ya 18%, RCM kya hai
- Party ka hisab kaise rakhe: outstanding aur khata ka tareeka
Yeh jaankari general hai, tax ya kanooni salah nahi. Apni firm ke liye CA se pakka karein.