ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ › ꯕꯦꯂꯦꯟꯁ ꯁꯤꯠ ꯐꯣꯔꯃꯦꯠ
ꯑꯄꯤꯛꯄ ꯀꯥꯔꯕꯥꯔꯒꯤ ꯕꯦꯂꯦꯟꯁ ꯁꯤꯠ ꯐꯣꯔꯃꯦꯠ
ꯕꯦꯂꯦꯟꯁ ꯁꯤꯠꯀꯤ ꯍꯦꯗꯤꯡꯁꯤꯡ ꯊꯥꯛ ꯃꯇꯨꯡ ꯏꯟꯅ, ꯈꯨꯗꯤꯡꯃꯛꯇ ꯀꯔꯤ ꯌꯥꯎꯕꯒꯦ, ꯑꯃꯁꯨꯡ ꯗꯨꯀꯥꯟ ꯑꯗꯨꯃꯛ 31 ꯃꯥꯔꯆꯇ ꯃꯥꯟꯅꯕ ꯃꯄꯨꯡ ꯐꯥꯑꯣꯕ ꯍꯤꯁꯥꯕ ꯇꯧꯗꯨꯅ꯫
ꯁꯔꯨꯛ ꯑꯅꯤ
ꯕꯦꯂꯦꯟꯁ ꯁꯤꯠ ꯑꯁꯤꯅ ꯇꯥꯡ ꯑꯃꯗ ꯀꯥꯔꯕꯥꯔ ꯑꯗꯨꯗ ꯀꯔꯤ ꯂꯩꯕꯒꯦ (ꯑꯦꯁꯦꯠ) ꯑꯃꯁꯨꯡ ꯃꯗꯨꯒꯤ ꯁꯦꯜ ꯀꯗꯥꯏꯗꯒꯤ ꯂꯥꯛꯈꯤꯕꯒꯦ (ꯃꯄꯨꯒꯤ ꯐꯟꯗ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯗ ꯄꯤꯒꯗꯕ) ꯎꯠꯂꯤ꯫ ꯃꯄꯨꯡ ꯑꯅꯤꯃꯛ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ ꯃꯥꯟꯅꯩ꯫ Schedule III (Division I) ꯑꯃꯁꯨꯡ ICAI ꯒꯤ ꯅꯟ-ꯀꯣꯔꯄꯣꯔꯦꯠ ꯐꯣꯔꯃꯦꯠꯅ ꯃꯈꯣꯌꯕꯨ ꯑꯁꯤꯒꯨꯝꯕ ꯊꯥꯛꯇ ꯊꯝꯃꯤ:
| ꯍꯦꯗꯤꯡ | ꯃꯁꯤꯗ ꯀꯔꯤ ꯌꯥꯎꯕꯒꯦ |
|---|---|
| ꯃꯄꯨꯒꯤ ꯐꯟꯗ (ꯀꯝꯄꯦꯅꯤꯗ ꯁꯦꯌꯥꯔ ꯀꯦꯄꯤꯇꯦꯜ ꯑꯃꯁꯨꯡ ꯔꯤꯖꯔꯚ) | ꯍꯧꯔꯛꯐꯃꯒꯤ ꯀꯦꯄꯤꯇꯦꯜ, ꯍꯥꯄꯆꯤꯟ ꯆꯍꯤꯒꯤ ꯀꯥꯟꯅꯕ, ꯀꯥꯏꯊꯣꯛ ꯗ꯭ꯔꯣꯏꯡꯁ (ꯃꯄꯨꯅ ꯂꯧꯊꯣꯛꯈꯤꯕ ꯁꯦꯜ ꯑꯃꯁꯨꯡ ꯄꯣꯠ)꯫ |
| ꯃꯇꯝ ꯁꯥꯡꯕꯒꯤ ꯂꯧꯅ: ꯃꯇꯝ ꯁꯥꯡꯕꯒꯤ ꯂꯣꯟ | ꯊꯥ ꯇꯔꯥꯅꯤꯊꯣꯏꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯇꯝꯗ ꯁꯤꯟꯗꯣꯛꯀꯗꯕ ꯂꯣꯟ: ꯇꯔꯝ ꯂꯣꯟ, ꯒꯥꯔꯤ ꯂꯣꯟ꯫ |
| ꯍꯧꯖꯤꯛꯀꯤ ꯂꯧꯅ: ꯃꯇꯝ ꯅꯦꯝꯕꯒꯤ ꯂꯣꯟ | ꯑꯣꯚꯔꯗ꯭ꯔꯥꯐꯠ, ꯀꯦꯁ ꯀ꯭ꯔꯦꯗꯤꯠ, ꯊꯥ ꯇꯔꯥꯅꯤꯊꯣꯏꯒꯤ ꯃꯅꯨꯡꯗ ꯄꯤꯒꯗꯕ ꯂꯣꯅꯒꯤ ꯀꯤꯁ꯭ꯇꯤ꯫ |
| ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡꯗ ꯄꯤꯒꯗꯕ (ꯇ꯭ꯔꯦꯗ ꯄꯦꯌꯦꯕꯜ) | ꯍꯧꯖꯤꯛ ꯐꯥꯑꯣꯕ ꯁꯦꯜ ꯄꯤꯒꯗꯕ ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡ꯫ 2021 ꯒꯤ ꯁꯦꯃꯗꯣꯛꯄꯗꯒꯤ ꯅꯣꯠꯁꯇ ꯃꯥꯏꯀ꯭ꯔꯣ ꯑꯃꯁꯨꯡ ꯁ꯭ꯃꯣꯜ ꯑꯦꯟꯇꯔꯞꯔꯥꯏꯖꯀꯤ ꯕꯥꯀꯤ ꯇꯣꯉꯥꯟꯅ ꯑꯃꯁꯨꯡ ꯆꯍꯤ ꯃꯇꯨꯡ ꯏꯟꯅ ꯎꯠꯂꯤ꯫ |
| ꯑꯇꯣꯞꯄ ꯍꯧꯖꯤꯛꯀꯤ ꯂꯧꯅ | ꯄꯤꯒꯗꯕ GST, ꯀꯥꯏꯊꯣꯛꯂꯕ ꯑꯗꯨꯕꯨ ꯖꯃꯥ ꯇꯧꯗꯕ TDS, ꯄꯤꯒꯗꯕ ꯇꯟꯈꯥ ꯑꯃꯁꯨꯡ ꯈꯔꯆ, ꯀꯁ꯭ꯇꯃꯔꯗꯒꯤ ꯐꯪꯈꯤꯕ ꯑꯦꯗꯚꯥꯟꯁ꯫ |
| ꯐꯤꯛꯁ꯭ꯗ ꯑꯦꯁꯦꯠ (ꯄ꯭ꯔꯣꯄꯔꯇꯤ, ꯄ꯭ꯂꯥꯟꯇ ꯑꯃꯁꯨꯡ ꯈꯨꯠꯂꯥꯏ) | ꯃꯃꯜ ꯀꯥꯏꯊꯣꯛ ꯗꯦꯞꯔꯤꯁꯤꯌꯦꯁꯟ: ꯐꯔꯅꯤꯆꯔ, ꯃꯦꯁꯤꯟ, ꯒꯥꯔꯤ, ꯀꯝꯞꯌꯨꯇꯔ, ꯌꯨꯝ꯫ (1 ꯑꯦꯞꯔꯤꯜ 2021 ꯃꯃꯥꯡꯗ "tangible assets" ꯍꯥꯌꯔꯝꯃꯤ꯫) |
| ꯏꯅꯚꯦꯟꯇꯔꯤ | ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ, ꯃꯃꯜ ꯅꯠꯇ꯭ꯔꯒ ꯅꯦꯠ ꯔꯤꯌꯦꯂꯥꯏꯖꯦꯕꯜ ꯚꯦꯜꯌꯨꯒꯤ ꯃꯅꯨꯡꯗ ꯍꯟꯊꯕ ꯑꯗꯨ꯫ ꯌꯦꯡꯕꯤꯌꯨ ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛꯀꯤ ꯃꯃꯜ꯫ |
| ꯀꯁ꯭ꯇꯃꯔꯗꯒꯤ ꯂꯧꯒꯗꯕ (ꯇ꯭ꯔꯦꯗ ꯔꯤꯁꯤꯚꯦꯕꯜ) | ꯍꯧꯖꯤꯛ ꯐꯥꯑꯣꯕ ꯁꯦꯜ ꯂꯧꯒꯗꯕ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡ꯫ |
| ꯀꯦꯁ ꯑꯃꯁꯨꯡ ꯕꯦꯉ꯭ꯛ | ꯈꯨꯠꯇ ꯂꯩꯕ ꯀꯦꯁ, ꯕꯦꯉ꯭ꯛ ꯕꯦꯂꯦꯟꯁ, ꯈꯨꯠꯇ ꯂꯩꯕ ꯆꯦꯛ꯫ |
| ꯂꯣꯟ, ꯑꯦꯗꯚꯥꯟꯁ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄ ꯍꯧꯖꯤꯛꯀꯤ ꯑꯦꯁꯦꯠ | ꯊꯕꯛ ꯇꯧꯕ ꯃꯤ ꯅꯠꯇ꯭ꯔꯒ ꯁꯞꯂꯥꯏꯌꯔꯗ ꯑꯦꯗꯚꯥꯟꯁ, ꯗꯤꯄꯣꯖꯤꯠ, ꯁꯤꯖꯤꯟꯅꯗꯕ GST ꯏꯅꯄꯨꯠ ꯀ꯭ꯔꯦꯗꯤꯠ, ꯐꯪꯒꯗꯕ TDS꯫ |
ꯍꯤꯁꯥꯕ ꯇꯧꯔꯕ ꯈꯨꯗꯝ: ꯗꯨꯀꯥꯟ ꯑꯗꯨꯃꯛ 31 ꯃꯥꯔꯆ 2026 ꯗ
| ꯄꯨꯟꯖꯤ ꯑꯃꯁꯨꯡ ꯂꯧꯅ | ꯁꯦꯜ (₹) |
|---|---|
| 1 ꯑꯦꯞꯔꯤꯜ 2025 ꯗ ꯀꯦꯄꯤꯇꯦꯜ | 3,00,000 |
| ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ: ꯆꯍꯤꯒꯤ ꯀꯥꯟꯅꯕ (ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ ꯗꯒꯤ) | 1,15,000 |
| ꯀꯥꯏꯊꯣꯛꯄꯤꯌꯨ: ꯗ꯭ꯔꯣꯏꯡꯁ | −75,000 |
| ꯃꯄꯨꯒꯤ ꯐꯟꯗ | 3,40,000 |
| ꯃꯇꯝ ꯁꯥꯡꯕꯒꯤ ꯂꯣꯟ (ꯕꯦꯉ꯭ꯛ ꯂꯣꯟ) | 1,00,000 |
| ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡꯗ ꯄꯤꯒꯗꯕ | 1,20,000 |
| ꯑꯇꯣꯞꯄ ꯍꯧꯖꯤꯛꯀꯤ ꯂꯧꯅ (ꯄꯤꯒꯗꯕ GST 15,000, TDS 3,000) | 18,000 |
| ꯃꯄꯨꯡ | 5,78,000 |
| ꯑꯦꯁꯦꯠ | ꯁꯦꯜ (₹) |
|---|---|
| ꯐꯤꯛꯁ꯭ꯗ ꯑꯦꯁꯦꯠ (ꯐꯔꯅꯤꯆꯔ 1,50,000 ꯀꯥꯏꯊꯣꯛ ꯗꯦꯞꯔꯤꯁꯤꯌꯦꯁꯟ 15,000) | 1,35,000 |
| ꯏꯅꯚꯦꯟꯇꯔꯤ (ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ) | 1,80,000 |
| ꯀꯁ꯭ꯇꯃꯔꯗꯒꯤ ꯂꯧꯒꯗꯕ | 1,40,000 |
| ꯀꯦꯁ ꯑꯃꯁꯨꯡ ꯕꯦꯉ꯭ꯛ (ꯀꯦꯁ 25,000, ꯕꯦꯉ꯭ꯛ 88,000) | 1,13,000 |
| ꯂꯣꯟ ꯑꯃꯁꯨꯡ ꯑꯦꯗꯚꯥꯟꯁ (ꯊꯕꯛ ꯇꯧꯕ ꯃꯤꯗ ꯑꯦꯗꯚꯥꯟꯁ) | 10,000 |
| ꯃꯄꯨꯡ | 5,78,000 |
ꯑꯄꯤꯛꯄ ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡꯗ ꯃꯇꯝꯗ ꯁꯦꯜ ꯄꯤꯕ
ꯃꯥꯏꯀ꯭ꯔꯣ ꯅꯠꯇ꯭ꯔꯒ ꯁ꯭ꯃꯣꯜ ꯑꯦꯟꯇꯔꯞꯔꯥꯏꯖ (Udyam ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ) ꯒꯤ ꯕꯥꯀꯤ ꯑꯁꯤ ꯅꯨꯃꯤꯠ 15 ꯒꯤ ꯃꯅꯨꯡꯗ, ꯅꯠꯇ꯭ꯔꯒ ꯌꯥꯅꯈꯤꯕ ꯃꯇꯝꯗ ꯌꯥꯝꯗ꯭ꯔꯕꯗ ꯅꯨꯃꯤꯠ 45 ꯒꯤ ꯃꯅꯨꯡꯗ, ꯄꯤꯒꯗꯕꯅꯤ (MSMED Act, 2006 ꯒꯤ section 15)꯫ ꯏꯅꯀꯝ ꯇꯦꯛꯁꯇ, ꯃꯇꯝꯗ ꯄꯤꯗꯕ ꯁꯦꯜ ꯑꯁꯤ ꯇꯁꯦꯡꯅ ꯄꯤꯔꯕ ꯆꯍꯤꯗ ꯈꯛꯇ ꯈꯔꯆ ꯑꯣꯏꯅ ꯂꯧꯏ: Income-tax Act, 1961 ꯒꯤ section 43B(h) (2023-24 ꯗꯒꯤ), ꯍꯧꯖꯤꯛ Income-tax Act, 2025 ꯒꯤ section 37(2)(g) ꯗ ꯂꯩꯔꯦ꯫ ꯆꯍꯤ ꯂꯣꯏꯗ꯭ꯔꯤꯉꯩ ꯃꯃꯥꯡꯗ ꯑꯔꯤꯕ ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡꯒꯤ ꯕꯥꯀꯤ ꯌꯦꯡꯕꯤꯌꯨ꯫