Interest Paid Ledger किस Group में बनाएं? — TallyPrime
Interest Paid ledger को Indirect Expenses group (Primary group) में बनाएं। Loan, CC या OD पर दिया गया ब्याज finance cost है, जो P&L में Gross Profit के बाद घटता है।
हमारी book TallyPrime 7.0 सम्पूर्ण मार्गदर्शिका, अध्याय 6 के Quick Reference chart में भी “Interest on Loan → Indirect Expenses → P&L — Expense” दिया है।
Ledger creation (TallyPrime 7.x)
| Field | Value |
|---|---|
| Name | Interest on Bank Loan / Interest on CC / Interest on Unsecured Loan |
| Under | Indirect Expenses |
| Inventory values are affected | No |
| GST Applicability | Not Applicable (interest exempt है) |
| TDS | Non-bank lender के लिए Nature of Payment: 194A (TDS feature on होने पर) |
| Maintain balances bill-by-bill | लागू नहीं |
Worked entry
(a) Bank loan interest: 31 March को SBI ने term loan पर ₹18,500 interest loan account में debit किया (bank statement से)। Journal (F7):
| Particulars | Dr (₹) | Cr (₹) |
|---|---|---|
| Interest on Bank Loan | 18,500 | |
| To SBI Term Loan (Secured Loans) | 18,500 |
(b) Unsecured loan interest with TDS: Mohan Lal (relative) के ₹5,00,000 loan पर साल का 12% interest ₹60,000; TDS 194A @10% = ₹6,000।
| Particulars | Dr (₹) | Cr (₹) |
|---|---|---|
| Interest on Unsecured Loan | 60,000 | |
| To Mohan Lal – Loan (Unsecured Loans) | 54,000 | |
| To TDS on Interest 194A (Duties & Taxes) | 6,000 |
Report में कहाँ दिखेगा?
Profit & Loss A/c → Indirect Expenses → Interest ledgers। Schedule III format में यह “Finance Costs” की अलग line में दिखाया जाता है।
Common Mistakes
पूरी EMI को expense में डालना
EMI में principal loan घटाता है; सिर्फ interest हिस्सा Indirect Expenses में जाता है।
Interest Paid को Direct Expenses में रखना
Working capital interest भी finance cost है; Indirect Expenses में रखें ताकि Gross Profit सही रहे।
Non-bank loan पर TDS न काटना
194A में TDS न काटने पर interest का 30% disallow हो सकता है (Section 40(a)(ia))।
FAQ
Interest paid ledger under which group in Tally?
Interest on bank loan aur interest on unsecured loan ek hi ledger me?
Interest पर TDS कब काटना है?
क्या GST लगता है interest पर?
Car loan EMI ka interest kahan?
Group: Indirect Expenses — इस group के बाकी ledgers, nature और examples देखें · सभी 28 Ledger Groups की list
Related: Bank Loan Ledger · Unsecured Loan Ledger · Bank Account Ledger · Ledger Group Database
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