புதிய டிடிஎஸ் (TDS) வழங்கல் தொடர்பான வழிகாட்டுதல்கள்
புதிய டிடிஎஸ் (TDS) வழங்கல் தொடர்பான வழிகாட்டுதல்கள் ஜூலை 1, 2022 முதல் அமலுக்கு வருகிறது என்று வருமான வரித் துறை தெரிவித்துள்ளது.
வருமானத்தின் மீது மூலத்தில் கழிக்கப்பட்ட வரி (டிடிஎஸ்) வழங்குவதற்கான ஏற்பாடு 2022-23 பட்ஜெட்டில் கொண்டுவரப்பட்டது. அதன்படி 194R, எந்தவொரு நபரும் 10 சதவிகிதம் என்ற விகிதத்தில் மூலத்தில் வரியைக் கழிக்க வேண்டும்.
மேலும் பிரிவு 194R, தள்ளுபடி அல்லது தள்ளுபடியைத் தவிர, ரொக்கமாகவோ அல்லது வகையாகவோ வழங்கப்படும் ஊக்கத்தொகைகளை விற்பனையாளருக்கும் பொருந்தும் என்று தெரிவித்துள்ளது.
CBDT யின் இந்த புதிய ஏற்பாட்டின் மூலம், வரி செலுத்துவோர் பல்வேறு வழக்கமான பரிவர்த்தனைகளுக்கு தங்கள் அமைப்புகளையும் கண்காணிப்பு வழிமுறைகளையும் தயார்படுத்த வேண்டும் என்று நிபுணர்கள் கருதுகின்றனர்.
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