Tds royalty babat

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amar phadtare

amar phadtare (Querist)
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03 November 2015 Mera tds mera pan par let jama karaya hai to us company ko kitni royalty bharni padegi

M.M Sachora

M.M Sachora (Expert)
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28 February 2019 Please explain more your question so can understand exactly..

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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28 July 2025 Agar aapne TDS **royalty** ke liye **galti se apne PAN par** jama karwa diya hai, to us situation mein kuch important baatein samajhna zaroori hai:

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### 🔍 **Sthiti ka Vishleshan (Situation Analysis)**

* Agar aap **kisi company ko royalty payment** de rahe the, to TDS **us company ke PAN** par deduct hona chahiye tha.
* Agar aapne **galti se apne PAN par** TDS jama kar diya hai, to:

* **Company ke 26AS mein woh TDS reflect nahi hoga.**
* Iska matlab company ke liye **royalty income par TDS deduct hi nahi hua** maanaa jaayega.
* Income Tax Department us company se **poori royalty income par tax** maang sakta hai (agar unka tax liability banta ho).
* Agar woh TDS amount claim karna chahein, to **aapko correction karna padega** (TDS return revise karke PAN rectify karna hoga).

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### 📌 **Royalty par Company ko Kitna Tax Dena Padega?**

1. **Agar company ne TDS ka benefit nahi liya** (kyonki woh galti se aapke PAN par gaya), to unko apne **pure royalty income par tax dena padega**.
2. **Interest & Penalty** bhi lag sakta hai agar:

* TDS deduct nahi hua maanaa jaaye
* Ya incorrect deduction maani jaaye

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### ✅ **Aapko Kya Karna Chahiye:**

1. **TDS Return ko Revise** karke:

* Galat PAN ko sahi PAN (i.e. company ke PAN) se replace karein.
* TDS return revise karne ke liye **Conso file + Justification Report** TRACES se download karein.
* Return revise karke submit karein — tabhi woh TDS company ke 26AS mein dikhega.

2. **Company ko inform karein** ki TDS galti se aapke PAN par gaya tha aur ab aap correction process mein hai.

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### 📎 Example:

* Royalty paid = ₹1,00,000
* TDS deducted @10% = ₹10,000
* Galti se TDS aapke PAN par gaya
* Toh company ko ₹1,00,000 puri income dikhaani padegi aur uspe tax dena padega unless aap PAN correction karwa dein

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Agar aap chahen to main aapko **correction statement file karne ka step-by-step process** bhi de sakta hoon.

Batayein agar aapko woh chahiye.

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