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विशेषज्ञ की सलाह चाहिए?हमारे गुरु मदद कर सकते हैं

विवाहित जोड़ों के लिए संयुक्त एफडी कराधान कैसे काम करता है?

T S Khurana

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Tax Expert - Answered on Mar 24, 2025

A certified management accountant since 1993, T S Khurana is a fellow member of The Institute of Cost Accountants of India. His areas of expertise are income tax, specifically litigation cases, and GST.

Since the last 21 years, he has also been providing expert advice on financial matters, including investments and diversification of funds, and wealth building in the long term to his clients.
He believes that investment in real estate is the safest way for better returns and wealth generation over a period of time.

A former chairman of the Chandigarh Chapter of Institute of Cost Accountants of India, T S Khurana has also served as member of its technical committee.... more
Minal Question by Minal on Dec 14, 2024English
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मान लीजिए कि श्री ए ने वर्ष 2022-25 में 50,000,00 रुपये की सावधि जमा की है। उन्हें इस पर 8,50,000 रुपये ब्याज मिलता है। अब, इस FD की परिपक्वता पर, यदि श्री ए उसी 50 लाख रुपये को आगे की FD के रूप में जमा करते हैं और ब्याज राशि 7.25 लाख रुपये (कर कटौती के बाद) अपनी पत्नी के नाम पर एक और FD के रूप में जमा करते हैं, तो आयकर देयता किस पर और कितनी होगी?

Ans: 01. श्री ए 2022-23, 2023-24 और 2024-25 की अवधि के दौरान 50.00 (एल) के एफडीआर पर अर्जित 8.50 (एल) ब्याज पर कर भुगतान के लिए उत्तरदायी होंगे। ब्याज घोषित किया जाएगा और संदर्भ के तहत प्रत्येक वर्ष के लिए कर का भुगतान किया जाएगा।
02. जब श्री ए अपनी पत्नी के पक्ष में एफडीआर में राशि जमा करते हैं, तो उस पर अर्जित ब्याज को आई.टी.एक्ट की धारा 64 के तहत उसके पति की आय के साथ जोड़ा जाएगा।
किसी भी अन्य स्पष्टीकरण के लिए बहुत-बहुत स्वागत है। धन्यवाद।
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आप नीचे ऐसेही प्रश्न और उत्तर देखना पसंद कर सकते हैं

Mihir

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Tax Expert - Answered on Sep 06, 2022

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यदि आप दिए गए प्रश्नों के लिए कुछ स्पष्टीकरण प्रदान कर सकें तो मैं आभारी रहूंगा:</p> <p>1) यदि 76 वर्ष की आयु का प्राथमिक धारक परिपक्व एफडी भुनाता है, तो इसका क्या प्रभाव होगा?</p> <p>2) यदि परिपक्व FD राशि को बैंक में स्थानांतरित किया जाता है और निकाला नहीं जाता है तो क्या कोई कर कटौती होगी?</p> <p>3) क्या पूरी रकम (लगभग 12 से 13 लाख) बैंक से निकालने पर टैक्स कटौती होगी?</p> <p>4) बिना किसी कर देनदारी के एक वर्ष में नकद निकासी की सीमा क्या है?</p> <p>5) एक बार जब फिक्स्ड डिपॉजिट पर टीडीएस/टीसीएस बैंक में काट लिया जाता है, तो क्या बैंक बैंक में जमा की गई और निकाली नहीं गई परिपक्वता राशि के लिए भी कोई कर लेता है?</p> <p>6) एक बार डाकघर में सावधि जमा पर टीडीएस/टीसीएस काट लिया जाता है, तो क्या डाकघर बैंक/बचत बैंक बैंक में जमा की गई और निकाली नहीं गई परिपक्वता राशि के लिए भी कोई कर लेता है?</ पी>
Ans: टैक्स हमेशा आय वाले हिस्से पर लगता है. तो आपके मामले में, ब्याज आय संचय प्रणाली या नकद प्रणाली (जैसा कि आपने ऐसी आय के लिए चुना है) पर कर योग्य होगी।</p> <p>आमतौर पर करदाता बैंक द्वारा जारी ब्याज प्रमाणपत्र के अनुसार संचयन प्रणाली पर आय की पेशकश करते हैं (इस तथ्य के बावजूद कि परिपक्वता पर ब्याज राशि बैंक में जमा की जाएगी)।</p> <p>यदि आप एफडी को नवीनीकृत नहीं करने का विकल्प चुनते हैं, तो राशि आपके बचत खाते में जमा कर दी जाएगी और उस शेष राशि पर भी आपको बचत खाते की ब्याज दर के अनुसार ब्याज मिलेगा। वरिष्ठ नागरिकों के लिए 50,000 रुपये से अधिक की बचत ब्याज आय भी कर योग्य है।</p> <p>ब्याज आय करयोग्य है, भले ही आप बैंक खाते से राशि निकालते हों और बैंक जमा में ब्याज पर टीडीएस काटेगा (बचत ब्याज पर नहीं)।</p>

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Nayagam P

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Career Counsellor - Answered on Jun 19, 2025

Nayagam P

Nayagam P P  |6563 Answers  |Ask -

Career Counsellor - Answered on Jun 19, 2025

Nayagam P

Nayagam P P  |6563 Answers  |Ask -

Career Counsellor - Answered on Jun 19, 2025

Asked by Anonymous - Jun 16, 2025
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My son got admission in MIT bangalore for CSE, Integrated mtech(datascience) in VIT and in Kerala keam he got 79.88 percentile. In view of above kindly advise which college and course is better
Ans: Given your son’s current options—CSE at MIT Bangalore, Integrated MTech (Data Science) at VIT, and a 79.88 percentile in KEAM—MIT Bangalore CSE stands out for its high placement rate (90–95%), strong recruiter pool (Microsoft, Amazon, Nvidia), and industry exposure in Bengaluru, the IT hub. VIT’s Integrated MTech (Data Science) is a five-year course with average placements of ?7–10 LPA and top recruiters like Microsoft and Amazon, but requires a longer commitment and is better suited for students with a clear focus on research or data science careers. With a KEAM percentile of 79.88, top Kerala government colleges like CET Trivandrum or GEC Thrissur for CSE are not accessible (CSE cutoffs are typically below 1,000–2,000 rank). MIT Bangalore’s CSE program offers a four-year path with strong placements, modern infrastructure, and the advantage of being in a major tech city, making it more flexible and industry-aligned than a five-year integrated program.

Recommendation: Choose CSE at MIT Bangalore for its shorter duration, excellent placement prospects, and prime location in Bengaluru, unless your son has a strong, specific interest in pursuing research-oriented or data science careers, in which case VIT’s Integrated MTech is a good alternative. KEAM options are less competitive given your current percentile. All the BEST for the Admission & a Prosperous Future!

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Nayagam P

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Career Counsellor - Answered on Jun 19, 2025

Asked by Anonymous - Jun 16, 2025
Career
which is better option CSE in Manipal blore or SRM main campus? also at a rank of 12964 in COMEDK what colleges can we expect for CSE
Ans: Between CSE at Manipal Bangalore and SRM Main Campus, SRM offers a slightly higher placement rate (up to 95% for CSE), an average package of ?7–8 LPA, and a large recruiter base including TCS, Infosys, and Microsoft, with a long-established reputation and NAAC A++ accreditation. Manipal Bangalore’s CSE program is newer, with decent placements (60–65% in its first batch, highest package ?35 LPA), strong industry-oriented curriculum, and the advantage of being in India’s tech hub, but it lacks the established alumni network and placement consistency of SRM Main. For a COMEDK rank of 12,964, CSE in top Bangalore colleges like RVCE, BMSCE, and MSRIT is not possible, but you can get CSE in colleges like Nitte Meenakshi Institute of Technology (NMIT), CMR Institute of Technology, Reva University, Dayananda Sagar Academy of Technology, and Dr. Ambedkar Institute of Technology, all of which offer good placements and industry exposure.

Recommendation: Prefer CSE at SRM Main Campus for its higher placement consistency, established reputation, and broader recruiter network. If you strongly prefer Bangalore, NMIT or CMR Institute of Technology are good alternatives at your COMEDK rank, but Manipal Bangalore is best considered if you value location and emerging campus culture over placement history. All the BEST for the Admission & a Prosperous Future!

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Nayagam P

Nayagam P P  |6563 Answers  |Ask -

Career Counsellor - Answered on Jun 19, 2025

Nayagam P

Nayagam P P  |6563 Answers  |Ask -

Career Counsellor - Answered on Jun 19, 2025

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