सैलरी पर & ऑडिट फीस पर टीडीएस कैसे काटा जाता है

Step1

Company Create

Bill by Bill –No

Inventory –No

GST: No

TDS: Yes

TAN registration number: AAAAA0253A

Detector type: Company

Step 2

Nature of payment –Create

1.Name: Professional Service

^+ I

Section: 194 J

Payment Code: 94

Rate for individuals /HUF

With PAN: 7.5 %

Without PAN Card 20%

2.Nature of payment

Name –Monthly salary

Section: 192 B

Payment code: A

Rate for individuals /HUF

With PAN: 0.10 %

Without PAN Card 20%

Step 3

Ledger Creations

1. Audit fees

Under: Indirect Expenses

IS TDS applicable – Applicable

Nature of payment: Professional Service

2. Salary

Under: Indirect Expenses

Is TDS applicable: Applicable

Nature of payment: Monthly salary

3. TDS on Audit fees

Under: duty & taxes

Type of duty /Tax: TDS

Nature of payment: Professional services

 4. TDS on salary

Under: Duty &Taxes

Type of  Duty/ Tax : TDS

Nature of payment: Monthly salary

 5. Mr. Pankaj C.A a/c

Under: Sundry Creditors

Is TDS deductible: Yes

Dedicated type: Individuals /HUF –Resident

Deduct TDS in same voucher: yes

Nature of payment: Professional services

PAN /It no.-AAABA40203

6. Mr.Deepak Salary a/c

Under: Sundry Creditors

Is TDS deductible: yes

Dedicate type: Body of indiviuals

Nature of payment: Monthly salary

PAN /it no.BBAAA7604T

7.Mr.Mukesh (without PAN Card) A/cUnder: Sundry Creditors

Is TDS deductible: Yes

Dedicate type: Body of indiviuals

Nature of payment: Monthly salary

Note : PAN number Add नहीं करना है

8. HDFC Bank a/c  

Under: Bank a/c

Step 4

Voucher Entry

Got- Voucher

1. (F7) Journal

Dr. Audit fees 50,000.00

Nature of payment: Professional services

Cr. Pankaj C.A a/c 46,250.00

Cr. TDS Audit fees 3,750 .00

Balance sheet मैं 50,000 amount show होगा current liabilities .

Alt +f1 –duties & taxes -3,750.00  tax payment करना है

2. F7 Journal

Dr. Salary 100000

Nature of payment: Monthly salary

Cr. Deepak Salary 99,900.00

Cr. TDS on salary 100.00

3. F7 Journal

Dr. Salary 1,00,000 .00

Nature of payment: Monthly salary

Cr .Mr Mukesh salary 80,000.00

Cr. TDS son salary 20,000.00

Note : PAN Number Add नहीं करने पर 20% TDS Less होता है

4. F5 Payment  (TDS Payment)

Single Entry Mode

Account Bank a/c

Particulars

TDS on Salary: 20,100.00

TDS Audit fees: 3,750.00