Ledgers

Interest Received Ledger किस Group में बनाएं? — TallyPrime

By Prakash Kumar Bengani — Tally Expert, 20+ yrs · Updated Oct 2026

FD, savings account या दिए गए loan पर मिला Interest Received ledger Indirect Incomes में बनाएं (Profit & Loss A/c, income side)। हमारी book TallyPrime 7.0 सम्पूर्ण मार्गदर्शिका के अध्याय 6 में Indirect Income के उदाहरण में “Interest earned” और BRS Auto Accounting में Interest Received → Indirect Income दिया गया है। सिर्फ finance/NBFC business में interest main income होने से Direct Incomes में जाता है।

Interest से जुड़े ledgers

Ledger	Group
Interest Received on FD / Savings	Indirect Incomes
Fixed Deposit with Bank	Investments (long term) या Deposits (Asset)
TDS Receivable (bank ने काटा)	Loans & Advances (Asset)
Accrued Interest on FD	Loans & Advances (Asset) / Current Assets
Interest Paid on Loan	Indirect Expenses

Ledger creation (TallyPrime 7.x)

Field	Value
Under	Indirect Incomes
Inventory values are affected	No
GST Applicability	Not Applicable (deposit/loan interest exempt)
Maintain balances bill-by-bill	No

Worked entry: FD interest with TDS

Bank ने FD interest ₹50,000 दिया, 10% TDS ₹5,000 काटकर ₹45,000 current account में credit किए (Receipt F6, double entry mode):

Particulars	Dr (₹)	Cr (₹)
SBI Current A/c (Bank Accounts)	45,000
TDS Receivable (Loans & Advances (Asset))	5,000
Interest Received on FD (Indirect Incomes)		50,000

Form 26AS / AIS से TDS amount match करें। Income tax return में यह TDS claim होता है।

Reports में कहाँ दिखेगा

Profit & Loss A/c → Income side → Indirect Incomes → Interest Received। TDS Receivable Balance Sheet के Assets side पर Current Assets → Loans & Advances (Asset) में।

Common Mistakes

Interest net of TDS book करना

₹45,000 income दिखाने से income कम और TDS claim गायब। Gross interest + TDS Receivable।

Interest Received को Sales Accounts में डालना

Turnover बढ़ा दिखेगा और GST/Tax audit limits गलत। Indirect Incomes में रखें।

TDS Receivable को Duties & Taxes में बनाना

Duties & Taxes देनदारी के लिए है। कटा हुआ TDS आपका asset है।

FAQ

Interest received ledger under which group in Tally?

Indirect Incomes, unless lending money is your main business. A finance company or NBFC would show interest under Direct Incomes or Sales Accounts.

Bank ने FD interest पर TDS काटा, entry कैसे?

Interest पूरा (gross) Indirect Incomes में credit करें, जितना पैसा आया वो Bank/FD में debit और कटा हुआ TDS, TDS Receivable (Loans & Advances (Asset)) में debit।

Is GST applicable on interest received?

Interest on deposits and loans is generally exempt from GST. Keep GST Applicability as Not Applicable, though exempt income may still need reporting in GST returns.

Customer से late payment interest लिया तो?

वो भी Indirect Incomes में जा सकता है, लेकिन late payment interest पर GST लग सकता है क्योंकि वो supply की value का हिस्सा माना जाता है। CA से confirm करें।

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Group: Indirect Incomes — इस group के बाकी ledgers, nature और examples देखें · सभी 28 Ledger Groups की list

Bank Loan Ledger किस Group में बनाएं? — TallyPrime Duties & Taxes Group in TallyPrime — कौन से Ledgers आते हैं, Nature और Examples Misc. Expenses (ASSET) Group in TallyPrime — कौन से Ledgers आते हैं, Nature और Examples Drawings Ledger किस Group में बनाएं? — TallyPrime

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