| Category | HSN | Rate % | Type | Value (₹) | IGST | SGST | CGST |
|---|---|---|---|---|---|---|---|
| Type | Supply | Rate % | Value | IGST | SGST | CGST |
|---|
Refund Type : ITC accumulated due to Inverted Tax Structure
[clause (ii) of first proviso to Section 54(3)]
| From : | To : | Financial Year : | |||
| Trade Name : | GSTIN : | ||||
| Turnover of inverted rated supply (1) | Tax payable on inverted supply (2) | Adjusted total turnover (3) | Net ITC (4) | Max Refund Claimed |
|---|---|---|---|---|
| Tax payable (1) | Net ITC (2) | ITC Availed (3) | (1 × 2) / (3) |
|---|---|---|---|
| Salary Income | |
| Business / Profession | |
| Rental Income | |
| Other Sources | |
| TDS Paid Click here to check (AIS/26AS) |
| 80C (Max 1.5L) | |
| 80D (Health Ins. Max 1.0L) | |
| 24b (Home Loan Int. Max 2.0L) | |
| 80TTA (Max 10k) | |
| 80G (Donations) |
Gross Income: 0
Total Tax: 0
Cess (4%): 0
TDS / TCS RATE CHART (FY 2025-26)
Updated on: 01.02.2025
| Section | Nature of Payment | Threshold | Indv/HUF (%) | Others (%) |
|---|---|---|---|---|
| 192 | Salaries | - | Slab Rate | Slab Rate |
| 192A | Premature withdrawal from EPF | 50,000 | 10 | - |
| 193 | Interest on Securities | 10,000 | 10 | 10 |
| 194 | Dividends | 10,000 | 10 | 10 |
| 194A | Interest (Banks) | 50,000 | 10 | 10 |
| 194A | Interest - Senior Citizen (Banks) | 1,00,000 | 10 | - |
| 194B | Winning from Lotteries | 10,000 | 30 | 30 |
| 194BA | Winnings from online games | - | 30 | 30 |
| 194C | Contractor Single Transaction | 30,000 | 1 | 2 |
| 194C | Contractor-During the F.Y. | 1 Lakh | 1 | 2 |
| 194D | Insurance Commission | 20,000 | 2 | 10 |
| 194H | Commission / Brokerage | 20,000 | 2 | 2 |
| 194-I(a) | Rent for Plant & Machinery | 2,40,000 | 2 | 2 |
| 194-I(b) | Rent for Land, Building & Furniture | 2,40,000 | 10 | 10 |
| 194-IA | Transfer of immovable property | 50 Lakh | 1 | 1 |
| 194J(a) | Fees - Technical Services / Royalty | 50,000 | 2 | 2 |
| 194J(b) | Fees All other Professional Services | 50,000 | 10 | 10 |
| 194LA | Compensation on transfer property | 5 Lakh | 10 | 10 |
| 194M | Payment for Contracts/Prof. (Indv) | 50 Lakh | 2 | 2 |
| 194N | Cash withdrawal (> 1 Cr) | 1 Cr (3Cr for Co-op) | 2 / 5 | 2 / 5 |
| 194Q | TDS on Purchase of Goods (>50L) | ₹50 Lakh | 0.1 | 0.1 |
| 194R | Benefits in business | 20,000 | 10 | 10 |
| 194S | Transfer of digital asset (VDA) | 10k / 50k | 1 | 1 |
| 194E | Non-resident Sportsman | - | 20 | 20 |
| 195 | Payment to Non-resident (NRI) | Various Rates | 20 / 30 | 20 / 40 |
| TCS MASTER CODES (Section 206C) | ||||
| A / I | Alcoholic Liquor & Tendu leaves | - | 1 / 5 | 1 / 5 |
| E | Scrap (Scrap) | - | 1 | 1 |
| L | Sale of Motor Vehicle (>10L) | ₹10 Lakh | 1 | 1 |
| P | LRS - Foreign Trip / Remittance | ₹10 Lakh | 5 / 20 | 5 / 20 |
| - | Sale On Goods (>50L) | ₹50 Lakh | 0.1 | 0.1 |
| EPF Interest Rate % |
|---|
| Month | Salary (₹) | Employee Share (12%) | Employer EPF (3.67%) | Pension (EPS) (8.33%) | Total EPF Deposit |
|---|---|---|---|---|---|
| Total | 0 | 0 | 0 | 0 | 0 |
| Interest for the Year | 0 | ||||
| Closing EPF Balance | 0 | ||||
| Basic Salary | DA | Days (Rule) | Years of Service | Days in Month | Total Gratuity | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| + | × | × | ÷ | = | 0.00 |
