1. 概念介绍:

  • TDS(Tax Deducted at Source):是印度特有的一种代扣所得税的方式。
  • PAN(Permanent Account Number): 永久账户代码。
  • 2. 背景介绍:

    Buyer to collect TDS @0.1% if seller has provided PAN else TDS to be deducted @5% as per section 206CAA. The legal change will be valid as of July 1st, 2021.

    TDS to be deducted by the buyer @0.1% rate on purchase of goods if-

      The buyer’s previous year turnover has exceeded 10 Crore INR
    • Invoice purchase value or aggregate of such purchase value exceeds 50 lacs
    • TDS to be deducted at the time of invoice or payment whichever is earlier


    1)PAN number(tableJ_1IMOVEND)

    供应商主数据的CIN master maintenance里维护PAN number,如果维护了PAN number,在发票购买价值超过50万卢比的时候只需要缴纳0.1%的TDS,不然就需要缴纳5%的TDS。

    2)TDS tax code (table LFBW)


    4Q: Post Invoice
    5Q: Advance payment (always keep as blank, only can be clicked if need to post advance payment)

    3)Exemption threshold在4Q下面需要维护50万卢比,且需要每年都review一下,看是否有新增的供应商 (table FIWTIN_TAN_EXEM)