Ledgers

Loan from Director Ledger किस Group में बनाएं? — TallyPrime

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

Director से लिया loan Unsecured Loans group में बनाएं, जो Loans (Liability) का sub-group है (Balance Sheet, Liabilities side)। Director loan बिना security के होता है, इसलिए Secured Loans नहीं। हर director का अलग ledger बनाएं।

Loans से जुड़े groups

Ledger	Group
Loan from Director / Partner / Relative	Unsecured Loans
Bank Term Loan, Car Loan (hypothecation)	Secured Loans
Bank OD / Cash Credit	Bank OD A/c
Loan to Director / Staff Loan	Loans & Advances (Asset)
Interest on Unsecured Loan	Indirect Expenses

Proprietorship में owner का अपना पैसा loan नहीं, Capital है।

Ledger creation (TallyPrime 7.x)

Field	Value
Under	Unsecured Loans
Maintain balances bill-by-bill	No
Opening Balance	बकाया loan, Cr
PAN (Mailing / Tax details)	भरें, interest पर TDS के लिए जरूरी

TDS director के loan ledger पर नहीं, Interest on Unsecured Loan (Indirect Expenses) ledger और director की ledger दोनों में TDS details से चलता है।

Worked entry: loan और उस पर interest

Director ने company को ₹10,00,000 Bank में दिए (Receipt F6):

Particulars	Dr (₹)	Cr (₹)
HDFC Current A/c (Bank Accounts)	10,00,000
Loan from Anil Mehta — Director (Unsecured Loans)		10,00,000

साल का 9% interest ₹90,000, TDS 10% काटकर credit (Journal F7):

Particulars	Dr (₹)	Cr (₹)
Interest on Unsecured Loan (Indirect Expenses)	90,000
Loan from Anil Mehta — Director		81,000
TDS on Interest (Duties & Taxes)		9,000

Reports में कहाँ दिखेगा

Balance Sheet → Liabilities → Loans (Liability) → Unsecured Loans। Interest P&L के Indirect Expenses में। Schedule III format में director loans की अलग disclosure भी होती है।

Common Mistakes

Director loan को Capital Account में डालना

Loan वापस करना है, capital नहीं। Unsecured Loans में रखें, वरना net worth गलत दिखेगी।

Sundry Creditors में बनाना

Creditors trade suppliers के लिए हैं। Loan ≠ Creditor; ratios और audit report बिगड़ते हैं।

Interest पर TDS न काटना

TDS न काटने पर interest expense disallow हो सकता है। Interest ledger में TDS set करें।

FAQ

Loan from director ledger under which group in Tally?

Unsecured Loans, a sub-group of Loans (Liability). Director loans are normally given without security, so Unsecured Loans is the right group.

Loan to director (company ने दिया) किस group में?

वो asset है, Loans & Advances (Asset) में। ध्यान रहे Companies Act की धारा 185 director को loan देने पर रोक/शर्तें लगाती है, CA से पहले confirm करें।

Director loan के interest पर TDS कटेगा?

हाँ, अगर interest threshold से ज़्यादा है तो interest (non-bank) वाला TDS लागू होगा। Interest ledger में Is TDS Applicable और सही Nature of Payment set करें।

Is a director loan treated as a deposit?

Money received from a director is exempt from deposit rules if the director gives a written declaration that it is from his own funds. Keep that declaration on record.

Partner से loan लिया तो?

Partnership firm में partner का loan (capital से अलग) भी Unsecured Loans में बनाएं, जैसे Ramesh Loan A/c।

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