Nivesh Sahayak ꯑꯦꯞ › ꯍꯦꯜꯞ › ꯑꯦꯀꯥꯎꯟꯇꯁ ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯦꯜ ꯑꯦꯀꯥꯎꯟꯇꯁ
ꯐꯤꯛꯁꯗ ꯑꯦꯁꯦꯠ ꯑꯃꯁꯨꯡ ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ
ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯅ ꯆꯍꯤ ꯀꯌꯥ ꯁꯤꯖꯤꯟꯅꯕ ꯃꯦꯁꯤꯟ, ꯀꯝꯞꯌꯨꯇꯔ, ꯐꯔꯅꯤꯆꯔ, ꯒꯥꯔꯤ ꯑꯃꯁꯨꯡ ꯌꯨꯃꯁꯤꯡ ꯐꯤꯛꯁꯗ ꯑꯦꯁꯦꯇꯅꯤ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯅ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ ꯊꯤꯔꯤ; ꯅꯍꯥꯛꯅ ꯅꯝꯕ ꯑꯃꯈꯛꯇꯅ ꯑꯦꯀꯥꯎꯟꯇꯇ ꯄꯣꯁ꯭ꯠ ꯇꯧꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯐꯤꯛꯁꯗ ꯑꯦꯁꯦꯠ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯃꯦꯅꯨ › ꯐꯤꯛꯁꯗ ꯑꯦꯁꯦꯠ › ꯐꯤꯛꯁꯗ ꯑꯦꯁꯦꯠ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫
- ꯑꯦꯁꯦꯠ ꯑꯗꯨ ꯇꯥꯀꯄꯤꯌꯨ꯫ ꯑꯦꯁꯦꯠꯀꯤ ꯃꯃꯤꯡ, ꯑꯦꯁꯦꯠꯀꯤ ꯃꯈꯜ (ꯈꯨꯗꯝ Computer, laptop, printer), ꯁꯤꯖꯤꯟꯅꯕꯥ ꯍꯧꯔꯀꯄꯥ ꯇꯥꯡ꯫
- ꯃꯃꯜ꯫ ꯃꯃꯜ (GST ꯌꯥꯑꯣꯗꯅꯥ): ꯃꯃꯜ, ꯐ꯭ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯏꯟꯁ꯭ꯇꯣꯂꯦꯁꯟ, ꯅꯍꯥꯛꯅ ꯍꯜꯂꯛꯂꯤꯕ GST ꯌꯥꯎꯗꯅ꯫ ꯕꯤꯂꯒꯤ GST ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯂꯧꯔꯕꯗ GST ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅꯥ ꯂꯧꯈꯤ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯀꯔꯝꯅ ꯄꯤꯈꯤꯕꯒꯦ꯫ ꯄꯦꯃꯦꯟꯇꯀꯤ ꯃꯑꯣꯡ, ꯅꯠꯇ꯭ꯔꯒ ꯍꯧꯖꯤꯛ ꯄꯤꯗ꯭ꯔꯤ (ꯆꯦꯜ); ꯁꯞꯂꯥꯌꯔ ꯑꯃꯁꯨꯡ ꯕꯤꯜ ꯅꯝꯕꯔ꯫
- ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟꯀꯤ ꯃꯑꯣꯡ꯫ ꯔꯤꯇꯟ ꯗꯥꯎꯟ ꯚꯦꯜꯌꯨ (WDV) ꯅꯠꯇ꯭ꯔꯒ ꯁ꯭ꯠꯔꯦꯠ ꯂꯥꯏꯟ (SLM), ꯁꯤꯖꯤꯟꯅꯕꯥ ꯌꯥꯕꯥ ꯃꯇꯝ (ꯆꯍꯤ) (Schedule II ꯂꯥꯏꯐ ꯃꯄꯨꯡ ꯐꯥꯔꯤ), ꯂꯦꯃꯍꯧꯔꯤꯕꯥ ꯚꯦꯜꯌꯨ (ꯃꯃꯂꯒꯤ %) ꯑꯃꯁꯨꯡ ꯏꯟꯀꯝ ꯇꯦꯛꯁ ꯕ꯭ꯂꯣꯛ ꯔꯦꯠ (%)꯫
- ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ ꯄꯣꯁ꯭ꯠ ꯇꯧꯕꯤꯌꯨ꯫ ꯆꯍꯤꯒꯤ ꯑꯔꯣꯏꯕꯗ Post depreciation for FY … ꯅꯝꯕꯤꯌꯨ: ꯖꯔꯅꯦꯜ ꯑꯦꯟꯠꯔꯤ ꯑꯃꯅ Depreciation ꯗꯦꯕꯤꯠ ꯇꯧꯏ ꯑꯃꯁꯨꯡ ꯑꯦꯁꯦꯠ ꯈꯨꯗꯤꯡꯃꯛ ꯍꯟꯊꯍꯜꯂꯤ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯖꯨꯟ 10, 2026 ꯗ ₹60,000 + GST ꯗ ꯂꯧꯈꯤꯕ ꯂꯦꯞꯇꯣꯞ ꯑꯃ, ꯅꯨꯃꯤꯠ ꯑꯗꯨꯃꯛꯇ ꯁꯤꯖꯤꯟꯅꯕ ꯍꯧꯏ, ꯏꯟꯀꯝ ꯇꯦꯛꯁ ꯕ꯭ꯂꯣꯛ ꯔꯦꯠ 40%꯫ 2026-27 ꯒꯤ ꯏꯟꯀꯝ ꯇꯦꯛꯁ ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ = ₹60,000 × 40% = ₹24,000 (ꯆꯍꯤ ꯑꯗꯨꯗ ꯅꯨꯃꯤꯠ 180 ꯍꯦꯟꯅ ꯁꯤꯖꯤꯟꯅꯈꯤ)꯫ Schedule II (ꯆꯍꯤ 3 ꯒꯤ ꯂꯥꯏꯐ, 5% residual, SLM) ꯒꯤ ꯃꯈꯥꯗ ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯃꯇꯃꯒꯤꯗꯃꯛ ꯕꯨꯛ ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ ₹15,000 ꯃꯇꯧ ꯑꯣꯏ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
ꯕꯨꯛ ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ Companies Act, 2013, Schedule II ꯃꯇꯨꯡ ꯏꯟꯅ ꯆꯠꯂꯤ (useful life: ꯀꯝꯞꯌꯨꯇꯔ ꯆꯍꯤ 3, ꯐꯔꯅꯤꯆꯔ ꯆꯍꯤ 10, ꯞꯂꯥꯟꯠ ꯑꯃꯁꯨꯡ ꯃꯦꯁꯤꯅꯔꯤ ꯆꯍꯤ 15, ꯀꯥꯔ ꯆꯍꯤ 8)꯫ ꯏꯟꯀꯝ ꯇꯦꯛꯁ ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ ꯕ꯭ꯂꯣꯛ ꯑꯣꯐ ꯑꯦꯁꯦꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯕ꯭ꯂꯣꯛ ꯔꯦꯇꯇ ꯊꯤꯔꯤ, ꯂꯧꯈꯤꯕ ꯆꯍꯤꯗ ꯅꯨꯃꯤꯠ 180 ꯍꯟꯊꯅ ꯁꯤꯖꯤꯟꯅꯕ ꯑꯦꯁꯦꯠꯀꯤꯗꯃꯛ ꯔꯦꯠꯀꯤ ꯁꯔꯨꯛ ꯑꯍꯦꯟꯕ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯐꯤꯛꯁꯗ ꯑꯦꯁꯦꯠ ꯑꯃ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯅꯠꯇ꯭ꯔꯒ ꯈꯔꯆ ꯑꯣꯏꯅ ꯏꯕ꯫ ꯑꯦꯟꯠꯔꯤ ꯑꯗꯨ ꯗꯤꯂꯤꯠ ꯇꯧꯗꯨꯅ ꯃꯐꯝ ꯑꯁꯤꯗ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ; ꯅꯠꯇ꯭ꯔꯕꯗꯤ ꯀꯥꯟꯅꯕ ꯍꯟꯊꯅ ꯎꯠꯀꯅꯤ꯫
- ꯗꯤꯞꯔꯤꯁꯤꯌꯦꯁꯟ ꯑꯅꯤꯔꯛ ꯄꯣꯁ꯭ꯠ ꯇꯧꯕ꯫ ꯆꯍꯤ ꯑꯃꯗ ꯑꯃꯨꯛ ꯄꯣꯁ꯭ꯠ ꯇꯧꯕꯤꯌꯨ; ꯍꯥꯟꯅꯅ ꯄꯣꯁ꯭ꯠ ꯇꯧꯔꯕꯔꯥ App ꯅ ꯎꯠꯂꯤ꯫