ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ › ᱵᱮᱞᱮᱱᱥ ᱥᱤᱴ ᱯᱷᱚᱨᱢᱮᱴ
ᱦᱩᱰᱤᱧ ᱠᱟᱹᱢᱤ ᱫᱷᱟᱸᱫᱷᱟ ᱨᱮᱭᱟᱜ ᱵᱮᱞᱮᱱᱥ ᱥᱤᱴ ᱯᱷᱚᱨᱢᱮᱴ
ᱵᱮᱞᱮᱱᱥ ᱥᱤᱴ ᱨᱮᱭᱟᱜ ᱦᱮᱰᱤᱝ ᱥᱟᱨᱤ ᱛᱮ, ᱡᱚᱛᱚ ᱨᱮ ᱪᱮᱫ ᱦᱤᱡᱩᱜ-ᱟ, ᱟᱨ ᱚᱱᱟ ᱜᱮ ᱫᱩᱠᱟᱱ 31 ᱢᱟᱨᱪ ᱨᱮ ᱥᱚᱢᱟᱱ ᱢᱩᱴ ᱦᱟᱹᱵᱤᱡ ᱦᱤᱥᱟᱹᱵ ᱠᱟᱛᱮ᱾
ᱵᱟᱨᱭᱟ ᱦᱟᱹᱴᱤᱧ
ᱵᱮᱞᱮᱱᱥ ᱥᱤᱴ ᱫᱚ ᱢᱤᱫ ᱛᱟᱨᱤᱠ ᱨᱮ ᱩᱫᱩᱜ ᱮᱫᱟ ᱡᱮ ᱠᱟᱹᱢᱤ ᱫᱷᱟᱸᱫᱷᱟ ᱴᱷᱮᱱ ᱪᱮᱫ ᱢᱮᱱᱟᱜ-ᱟ (ᱮᱥᱮᱴ) ᱟᱨ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱴᱟᱠᱟ ᱚᱠᱟ ᱠᱷᱚᱱ ᱦᱮᱡ ᱟᱠᱟᱱᱟ (ᱢᱟᱹᱞᱤᱠ ᱨᱮᱭᱟᱜ ᱯᱷᱟᱱᱰ ᱟᱨ ᱮᱴᱟᱜ ᱠᱚ ᱮᱢ ᱞᱟᱹᱜᱤᱫ)᱾ ᱵᱟᱨᱭᱟ ᱢᱩᱴ ᱫᱚ ᱥᱟᱨᱟᱜ ᱥᱚᱢᱟᱱ ᱦᱩᱭᱩᱜ-ᱟ᱾ Schedule III (Division I) ᱟᱨ ICAI ᱨᱮᱭᱟᱜ ᱱᱚᱱ-ᱠᱚᱨᱯᱚᱨᱮᱴ ᱯᱷᱚᱨᱢᱮᱴ ᱫᱚ ᱱᱚᱶᱟ ᱥᱟᱨᱤ ᱛᱮ ᱫᱚᱦᱚ ᱮᱫᱟ:
| ᱦᱮᱰᱤᱝ | ᱱᱚᱶᱟ ᱨᱮ ᱪᱮᱫ ᱦᱤᱡᱩᱜ-ᱟ |
|---|---|
| ᱢᱟᱹᱞᱤᱠ ᱨᱮᱭᱟᱜ ᱯᱷᱟᱱᱰ (ᱠᱚᱢᱯᱟᱱᱤ ᱨᱮ ᱥᱮᱭᱟᱨ ᱠᱮᱯᱤᱴᱟᱞ ᱟᱨ ᱨᱤᱡᱟᱨᱵᱷ) | ᱮᱛᱚᱦᱚᱵ ᱨᱮᱭᱟᱜ ᱠᱮᱯᱤᱴᱟᱞ, ᱥᱮᱞᱮᱫ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱯᱨᱚᱯᱷᱤᱴ, ᱠᱚᱢ ᱰᱨᱚᱭᱤᱝᱥ (ᱢᱟᱹᱞᱤᱠ ᱤᱫᱤ ᱟᱠᱟᱫ ᱴᱟᱠᱟ ᱟᱨ ᱢᱟᱞ)᱾ |
| ᱡᱤᱞᱤᱧ ᱚᱠᱛᱚ ᱨᱮᱭᱟᱜ ᱫᱮᱱᱟ: ᱡᱤᱞᱤᱧ ᱚᱠᱛᱚ ᱨᱮᱭᱟᱜ ᱨᱤᱱ | ᱜᱮᱞᱵᱟᱨ ᱪᱟᱸᱫᱚ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱚᱠᱛᱚ ᱨᱮ ᱥᱩᱫᱽ ᱟᱠᱟᱱ ᱨᱤᱱ: ᱴᱟᱨᱢ ᱞᱚᱱ, ᱜᱟᱹᱰᱤ ᱞᱚᱱ᱾ |
| ᱪᱟᱹᱞᱩ ᱫᱮᱱᱟ: ᱦᱩᱰᱤᱧ ᱚᱠᱛᱚ ᱨᱮᱭᱟᱜ ᱨᱤᱱ | ᱚᱵᱷᱟᱨᱰᱨᱟᱯᱷᱴ, ᱠᱮᱥ ᱠᱨᱮᱰᱤᱴ, ᱜᱮᱞᱵᱟᱨ ᱪᱟᱸᱫᱚ ᱵᱷᱤᱛᱨᱤ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱞᱚᱱ ᱠᱤᱥᱛᱤ᱾ |
| ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱚ ᱮᱢ ᱞᱟᱹᱜᱤᱫ (ᱴᱨᱮᱰ ᱯᱮᱭᱮᱵᱚᱞ) | ᱡᱟᱦᱟᱸ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱚ ᱱᱤᱛᱚᱜ ᱦᱟᱹᱵᱤᱡ ᱴᱟᱠᱟ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱱᱟᱜ-ᱟ᱾ 2021 ᱨᱮᱭᱟᱜ ᱥᱟᱦᱟᱭ ᱠᱷᱚᱱ ᱱᱚᱴᱥ ᱨᱮ ᱢᱟᱭᱠᱨᱚ ᱟᱨ ᱥᱢᱚᱞ ᱮᱱᱴᱟᱨᱯᱨᱟᱭᱡ ᱨᱮᱭᱟᱜ ᱵᱟᱠᱤ ᱫᱚ ᱛᱷᱚᱠ ᱟᱨ ᱩᱢᱮᱨ ᱞᱮᱠᱷᱟᱛᱮ ᱩᱫᱩᱜᱚᱜ-ᱟ᱾ |
| ᱮᱴᱟᱜ ᱪᱟᱹᱞᱩ ᱫᱮᱱᱟ | ᱮᱢ ᱞᱟᱹᱜᱤᱫ GST, ᱠᱟᱴᱟᱣ ᱟᱠᱟᱱ ᱢᱮᱱᱠᱷᱟᱱ ᱡᱚᱢᱟ ᱵᱟᱝ ᱟᱠᱟᱱ TDS, ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱫᱚᱨᱢᱟᱦᱟ ᱟᱨ ᱠᱷᱚᱨᱚᱪ, ᱜᱨᱟᱦᱟᱠ ᱠᱷᱚᱱ ᱧᱟᱢ ᱟᱠᱟᱱ ᱮᱰᱵᱷᱟᱱᱥ᱾ |
| ᱯᱷᱤᱠᱥᱰ ᱮᱥᱮᱴ (ᱯᱨᱚᱯᱚᱨᱴᱤ, ᱯᱞᱟᱱᱴ ᱟᱨ ᱥᱟᱡ ᱥᱟᱢᱟᱱ) | ᱞᱟᱜᱚᱛ ᱠᱚᱢ ᱰᱮᱯᱨᱤᱥᱤᱭᱮᱥᱚᱱ: ᱯᱷᱟᱨᱱᱤᱪᱟᱨ, ᱢᱮᱥᱤᱱ, ᱜᱟᱹᱰᱤ, ᱠᱚᱢᱯᱭᱩᱴᱟᱨ, ᱚᱲᱟᱜ᱾ (1 ᱮᱯᱨᱤᱞ 2021 ᱞᱟᱦᱟ "tangible assets" ᱢᱮᱱ ᱠᱟᱱᱟ᱾) |
| ᱤᱱᱵᱷᱮᱱᱴᱨᱤ | ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ, ᱞᱟᱜᱚᱛ ᱥᱮ ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ ᱨᱮ ᱚᱠᱟ ᱠᱚᱢ᱾ ᱧᱮᱞ ᱢᱮ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱜᱚᱱᱚᱝ᱾ |
| ᱜᱨᱟᱦᱟᱠ ᱠᱷᱚᱱ ᱦᱟᱛᱟᱣ ᱞᱟᱹᱜᱤᱫ (ᱴᱨᱮᱰ ᱨᱤᱥᱤᱵᱷᱮᱵᱚᱞ) | ᱡᱟᱦᱟᱸ ᱜᱨᱟᱦᱟᱠ ᱠᱷᱚᱱ ᱱᱤᱛᱚᱜ ᱦᱟᱹᱵᱤᱡ ᱴᱟᱠᱟ ᱦᱟᱛᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱱᱟᱜ-ᱟ᱾ |
| ᱠᱮᱥ ᱟᱨ ᱵᱮᱝᱠ | ᱛᱤ ᱨᱮ ᱠᱮᱥ, ᱵᱮᱝᱠ ᱵᱮᱞᱮᱱᱥ, ᱛᱤ ᱨᱮ ᱪᱮᱠ᱾ |
| ᱨᱤᱱ, ᱮᱰᱵᱷᱟᱱᱥ ᱟᱨ ᱮᱴᱟᱜ ᱪᱟᱹᱞᱩ ᱮᱥᱮᱴ | ᱠᱟᱹᱢᱤᱦᱚᱲ ᱥᱮ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱚ ᱮᱰᱵᱷᱟᱱᱥ, ᱡᱚᱢᱟ, ᱵᱮᱵᱷᱟᱨ ᱵᱟᱝ ᱟᱠᱟᱱ GST ᱤᱱᱯᱩᱴ ᱠᱨᱮᱰᱤᱴ, ᱧᱟᱢ ᱞᱟᱹᱜᱤᱫ TDS᱾ |
ᱦᱤᱥᱟᱹᱵ ᱟᱠᱟᱱ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ: ᱚᱱᱟ ᱜᱮ ᱫᱩᱠᱟᱱ 31 ᱢᱟᱨᱪ 2026 ᱨᱮ
| ᱯᱩᱸᱡᱤ ᱟᱨ ᱫᱮᱱᱟ | ᱴᱟᱠᱟ (₹) |
|---|---|
| 1 ᱮᱯᱨᱤᱞ 2025 ᱨᱮ ᱠᱮᱯᱤᱴᱟᱞ | 3,00,000 |
| ᱥᱮᱞᱮᱫ ᱢᱮ: ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱯᱨᱚᱯᱷᱤᱴ (ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ ᱠᱷᱚᱱ) | 1,15,000 |
| ᱚᱪᱚᱜ ᱢᱮ: ᱰᱨᱚᱭᱤᱝᱥ | −75,000 |
| ᱢᱟᱹᱞᱤᱠ ᱨᱮᱭᱟᱜ ᱯᱷᱟᱱᱰ | 3,40,000 |
| ᱡᱤᱞᱤᱧ ᱚᱠᱛᱚ ᱨᱮᱭᱟᱜ ᱨᱤᱱ (ᱵᱮᱝᱠ ᱞᱚᱱ) | 1,00,000 |
| ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱚ ᱮᱢ ᱞᱟᱹᱜᱤᱫ | 1,20,000 |
| ᱮᱴᱟᱜ ᱪᱟᱹᱞᱩ ᱫᱮᱱᱟ (ᱮᱢ ᱞᱟᱹᱜᱤᱫ GST 15,000, TDS 3,000) | 18,000 |
| ᱢᱩᱴ | 5,78,000 |
| ᱮᱥᱮᱴ | ᱴᱟᱠᱟ (₹) |
|---|---|
| ᱯᱷᱤᱠᱥᱰ ᱮᱥᱮᱴ (ᱯᱷᱟᱨᱱᱤᱪᱟᱨ 1,50,000 ᱠᱚᱢ ᱰᱮᱯᱨᱤᱥᱤᱭᱮᱥᱚᱱ 15,000) | 1,35,000 |
| ᱤᱱᱵᱷᱮᱱᱴᱨᱤ (ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ) | 1,80,000 |
| ᱜᱨᱟᱦᱟᱠ ᱠᱷᱚᱱ ᱦᱟᱛᱟᱣ ᱞᱟᱹᱜᱤᱫ | 1,40,000 |
| ᱠᱮᱥ ᱟᱨ ᱵᱮᱝᱠ (ᱠᱮᱥ 25,000, ᱵᱮᱝᱠ 88,000) | 1,13,000 |
| ᱨᱤᱱ ᱟᱨ ᱮᱰᱵᱷᱟᱱᱥ (ᱠᱟᱹᱢᱤᱦᱚᱲ ᱠᱚ ᱮᱰᱵᱷᱟᱱᱥ) | 10,000 |
| ᱢᱩᱴ | 5,78,000 |
ᱦᱩᱰᱤᱧ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱚ ᱚᱠᱛᱚ ᱨᱮ ᱴᱟᱠᱟ
ᱢᱟᱭᱠᱨᱚ ᱥᱮ ᱥᱢᱚᱞ ᱮᱱᱴᱟᱨᱯᱨᱟᱭᱡ (Udyam ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱟᱠᱟᱱ) ᱨᱮᱭᱟᱜ ᱵᱟᱠᱤ ᱫᱚ 15 ᱢᱟᱦᱟᱸ ᱵᱷᱤᱛᱨᱤ, ᱥᱮ ᱴᱷᱤᱠ ᱟᱠᱟᱱ ᱚᱠᱛᱚ ᱨᱮ ᱡᱟᱹᱥᱛᱤ ᱠᱷᱚᱱ ᱡᱟᱹᱥᱛᱤ 45 ᱢᱟᱦᱟᱸ ᱵᱷᱤᱛᱨᱤ, ᱮᱢ ᱞᱟᱹᱠᱛᱤᱭᱟ (MSMED Act, 2006 ᱨᱮᱭᱟᱜ section 15)᱾ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ ᱨᱮ, ᱚᱠᱛᱚ ᱨᱮ ᱵᱟᱝ ᱮᱢ ᱟᱠᱟᱱ ᱴᱟᱠᱟ ᱫᱚ ᱥᱟᱹᱨᱤ ᱜᱮ ᱮᱢ ᱥᱮᱨᱢᱟ ᱨᱮ ᱜᱮ ᱠᱷᱚᱨᱚᱪ ᱞᱮᱠᱟ ᱟᱹᱛᱩᱨᱚᱜ-ᱟ: Income-tax Act, 1961 ᱨᱮᱭᱟᱜ section 43B(h) (2023-24 ᱠᱷᱚᱱ), ᱡᱟᱦᱟᱸ ᱱᱤᱛᱚᱜ Income-tax Act, 2025 ᱨᱮᱭᱟᱜ section 37(2)(g) ᱨᱮ ᱢᱮᱱᱟᱜ-ᱟ᱾ ᱥᱮᱨᱢᱟ ᱵᱚᱸᱫᱚ ᱞᱟᱦᱟ ᱢᱟᱨᱮ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱚᱣᱟᱜ ᱵᱟᱠᱤ ᱧᱮᱞ ᱢᱮ᱾