ACCOUNTS || TDS || BASIC KNOWLEDGE || VIDEO # 13 #basisofaccounting #education #accountinglessons

TDS Section-wise List (FY 2025–26) – Hindi + English Section 192 – Salary 🔹 Rate: As per income tax slab 🔹 Limit: Basic exemption limit cross hone par Section 192A – EPF Withdrawal (before 5 years) 🔹 Rate: 10% 🔹 Limit: ₹50,000 Section 193 – Interest on securities 🔹 Rate: 10% 🔹 Limit: ₹5,000 (₹10,000 for listed debentures) Section 194 – Dividend income 🔹 Rate: 10% 🔹 Limit: ₹5,000 (if paid by company to resident) Section 194A – Bank/Post Office interest 🔹 Rate: 10% 🔹 Limit: ₹40,000 (₹50,000 for senior citizens) Section 194B – Lottery, game show, etc. 🔹 Rate: 30% 🔹 Limit: ₹10,000 Section 194BB – Horse race winnings 🔹 Rate: 30% 🔹 Limit: ₹10,000 Section 194C – Payment to contractor/sub-contractor 🔹 Rate: 1% (Individual/HUF), 2% (others) 🔹 Limit: ₹30,000 (single) or ₹1,00,000 (annual) Section 194D – Insurance commission 🔹 Rate: 5% 🔹 Limit: ₹15,000 Section 194DA – Life insurance maturity (non-exempt) 🔹 Rate: 5% (on income portion) 🔹 Limit: ₹1,00,000 Section 194H – Commission/Brokerage 🔹 Rate: 5% 🔹 Limit: ₹15,000 Section 194I(a) – Rent of plant and machinery 🔹 Rate: 2% 🔹 Limit: ₹2,40,000/year Section 194I(b) – Rent of land/building/furniture 🔹 Rate: 10% 🔹 Limit: ₹2,40,000/year Section 194IA – Sale of immovable property 🔹 Rate: 1% 🔹 Limit: ₹50,00,000 or more Section 194IB – Rent paid by individual/HUF (not liable to audit) 🔹 Rate: 5% 🔹 Limit: ₹50,000/month Section 194IC – Payment under Joint Development Agreement 🔹 Rate: 10% 🔹 Limit: No threshold Section 194J – Professional or technical fees 🔹 Rate: 10% (Professional) 2% (Technical) 🔹 Limit: ₹30,000 Section 194LA – Compensation on land acquisition 🔹 Rate: 10% 🔹 Limit: ₹2,50,000 Section 194M – Payment by Individual/HUF (non-audit) 🔹 Rate: 5% 🔹 Limit: ₹50,00,000/year Section 194N – Cash withdrawal from bank/post office 🔹 Rate: 2% (above ₹1 crore) 5% (above ₹20 lakh if no ITR filed) 🔹 Limit: ₹20 lakh / ₹1 crore (depends on ITR filing) Section 194O – E-commerce participant payment 🔹 Rate: 1% 🔹 Limit: ₹5,00,000 (Individual/HUF) Section 194R – Benefits/perquisites in business/profession 🔹 Rate: 10% 🔹 Limit: ₹20,000 Section 206AA – If PAN not provided 🔹 Rate: Higher of 20% or specified rate Section 206AB – Higher rate for non-filers (past 2 years) 🔹 Rate: Higher of: 2x applicable rate OR 5% Accounting Basics Financial Accounting Cost Accounting Management Accounting Income Tax India GST India TDS Return Filing Budgeting and Forecasting Final Accounts Taxation for Beginners Audit and Assurance Bookkeeping in Hindi Accounting Tutorial Finance for Non-Finance Investment Basics Journal Entries Ledger Posting Trial Balance Balance Sheet Explained Profit and Loss Statement Accounting Golden Rules Depreciation Accounting Bank Reconciliation Statement Tally ERP Accounting Accounts Payable vs Receivable Capital and Revenue Expenditure Cash Flow Statement Double Entry System Partnership Accounts Branch and Departmental Accounts What is Finance Corporate Finance Explained Financial Ratios Analysis Working Capital Management Cost of Capital Time Value of Money Capital Budgeting Cash Flow vs Fund Flow Investment Decision Making Equity vs Debt Financing Mutual Funds Basics Indian Financial Market Stock Market Education Financial Literacy in Hindi Personal Finance Tips 🧾 Taxation Keywords (India Specific): Income Tax Return Filing ITR 1 to ITR 7 Explained GST Return Filing Guide Composition Scheme GST Input Tax Credit Explained TDS Rates India GSTR-1 vs GSTR-3B Advance Tax Payment Tax Saving Tips India 80C to 80U Deductions HRA Calculation Capital Gains Tax India New vs Old Tax Regime Income Tax Notices Freelancers Tax Filing #AccountsBasics #FinanceWithAjay #TaxationInHindi #ITR2025 #GSTReturnFiling #AccountingTutorials #FinanceExplained #CAStudents #TaxationIndia #TallyERP9 #IncomeTaxHindi #BudgetIndia2025 #AccountsClass #FinancialEducation #BusinessTaxTips ‪