Okutegeera Ensibuko y’Ensalo Yo n’Okusaba Kwabwe okw’Omusolo

Bwe mufuna ssente okuva ku migga egitali gimu, ekiyinza okusooka mu kuteeka olukalala ku buli nsibuko y'omusolo era n'okutegeera engeri buli omu gy'ayisibwamu wansi w'akakwakkuliro k'omusolo, 1961. Mu Buyindi ssente zisalibwa wansi wamitwe etaano: essente z'ovwooza, ssente ze mu nnyumba, ssente eziva mu bizineesi oba omulimu, ssente ezifunibwa okuva ku ssente z'ebbeeyi, era n'essente ezifunibwa okuva ku ndala (nga ssente, empeera, ebbeesa, n'ekirabo). Buli mutwe oguli ku buli mutwe gulina amateeka gaagwo, ebigeeteereddwa, n'ebiwandiiko.

Ng'ekyokulabirako, ssente z'omusaala tezitwalibwa butereevu ne PDS eweebwa mukama wo era n'esalibwa mu Lulimi 16. Freelance, naye ate essente ezifunibwa omuntu zisalibwako ssente nga “ziva mu bizineesi oba omulimu” era zeetaagisa okukuuma ebitabo eby'omusolo era nga bisobola okufuna obuwanya bwa misolo. Essente ze wembi zikoma okukendeezebwako nga “ziva ku bintu bye mu nnyumba,” gy'osobola okufuna ssente ezisukka 30% ku muwendo gw'omuwendo gw'ekyengo. Ebbeeyikero n'eterekero eziterekebwa birina okuba nga“ zivudde ku bintu ebirala,” era n'ebbeetaafuze ku kisigala kirimu ssente ezikukebeebwa mu RCPRTTA mu kifo eky'obusente obukyamasaze.

Bwe tutateeka mu nkola ssente ze tusasula mu ngeri ntuufu, kiyinza okutuviirako okusasula emisolo oba okubonerezebwa. Ensobi etera okukolebwa etwala ssente omuntu z'asumululwa nga “enkyukakyuka” mu kifo kya“magoba agatali gamu,” agayinza okukulemesa okweyimirizaawo mu by'obusuubuzi. Buli kiseera weebuuze ku bulagirizi obuweebwa mu mateeka oba ku mukozi w'omusolo bw'oba nga tomanyidde ddala.

Ebitundu Ebiwerako Ebiyinza Okuwandiikibwa

  • [[Akatabo:0] Omulimu gwo ogw'olunaku gusobozesa Lukalala + Freelance/Kukola: [[Ogwo ogukolebwa] Omulimu gw'ogwo ogw'olunaku okukola; okusobola okukola, olina okubaako foomu, ebiwandiiko, n'amagoba agamu, okukola ku by'ofuna wadde ku sente eziba zibulidde.
  • Essente eziva mu bintu ebisukka mu kimu: Buli emu ku buli emu erina okutegeezebwa ku gigiwato; osobola okukomya emisolo egitali gimu egya kompani n'ebitundu 30% eby'obubonero obw'ekika ekya buli mwaka okuddaabizibwa.
  • Empewo mu nsawo, ssente, oba ebiguzi: Ebiseera n'empewo ez'ekiseera eby'omusolo bya njawulo era n'ebiruubirirwa eby'okusasula emisolo nga bikuuma ebiseera; ebbeeyi y'ennono eganyula eva ku kugifuna mu bintu.
  • [[Akawu:0] Ssente ezisigibwa okuva mu buterekero, emirungo, ne akasawo akaddannyuma: Banks ziyinza okuwerebwa TDS singa essente ezisinga 760,000 (abantu abasingako obukulu) mu mwaka gumu.
  • Omuntu bw'aba asabye, essente ze afuna ziyinza okuggyibwawo [[FOLT:0]. [[FOLT]] Dividends zisobola okusasula mu mikono gy'oyo asabye; era emirundi emirala 930,000 mu Kkuta 80TTTT essente ezifunibwa abakunguzi ze bafuna olw'esambala (singa nga sente ze basasula).

Ebiwandiiko eby’Omuganyulo Ebiyinza Okukuŋŋaanyizibwa nga Tebinnaba Kubbira

Ebiwandiiko ebikakasa nti omusolo gugenda kukolebwa bulungi, kwe kunoonya empapula zonna ezikwata ku misolo nga tezinnaggulawo lupapula olulaga bye gusobola okuzuula. Wano wabaawo olukalala lw'empandika eza buli muntu era olusooka okuzuula empandiika y'obudde n'ereme okukendeeza ku nsobi ze yakola.

Income TypeKey Documents
SalaryForm 16 from each employer (if you switched jobs), salary slips, TDS certificates
Business / FreelanceProfit & loss statement, balance sheet (if turnover exceeds prescribed limits), invoices, expense receipts, GST returns (if registered)
Rental PropertyRent receipts, municipality tax receipts, loan interest certificate (if property is financed)
Capital GainsPurchase and sale deeds, stock/ mutual fund transaction statements, brokerage or STT paid details
Interest / DividendsInterest certificates (Form 16A for TDS on interest), dividend statements, bank passbook or statement
Foreign Income (if any)Foreign bank statements, TDS certificates from foreign entity, currency conversion details, Form 10F (to claim DTAA benefit)

Era teeka kaadi yo ey'oku POP, Aadhaar, ka kaadi yo eya banka, kansa, ennamba ya akaawunti eya bbanka (IFSC, aka konti) n'eya omwaka ogwakayita. Bw'oba osaba obusente okuva ku lupapula lw'okozesa ng'okozesa Ssaawa VI-A (nga 80C, 80D, 80G), kakasa nti olina obusente obukuwagira okusasula.

Okulonda Etteeka Erikwata ku Kusasula Emisolo (EKIRABO)

Bw'olonda olukalala olukyamu olw'ekirabo, kiyinza okuleetera okuyisibwa nga bw'otosobola kuddiramu. Ekitongole eky'eby'omusolo bwe kibaako empandika y'obusolo, esobola okuwa enzivvuunuzi ey'ennono musanvu (ETR-1 okutuuka ku ITR-7). Empandika ezo ezisinga okutwalibwa nga ez'enfuna y'e ITR3 ne ITR -4, wadde nga mu mbeera ezimu EK-2 ziyinza okukola ku nsonga ezimu.

EKYOKKA: Eri abantu abalina bizineesi oba omulimu

Ebitundu bino byetaagisa okukola nga bw'obeera okozesa bizineesi ey'ekika kya nkalakkalira. Era bizingiramu essente eziva mu musaala, mu nnyumba, okugula ssente eziva ku ssente z'omulimu, n'ebbeeyi endala. Bw'oba oli muwagizi wa kampuni, oba dayirekita mu kampuni (w'otagaba ebigasa nga musaala gwa stock oba nga okolera wamu naye mu mulimu), oteekwa okuwandiika erinnya ITS-3.

EMPANDIKA-4: Olukalala lw'emisolo (AKYONGERWA 44AD/44ADA/444AE)

Bw'oba oli nnanyini mu bizineesi oba wa kubatizibwa, osobola okulonda ekiwandiiko eky'okugoberera enkola eno mu mpandika eya ITR-4. Kyokka, weetegereze nti bw'okozesa enkola eno tosobola kufuna ssente ez'okugula ebizigula; essente ezibalirirwa ku 8% (6% depansi ezikozesebwa ku digi) ez'okukyusa ebizirimu okuzikola, oba 50% obusiifo obunene obwa poliisi eri abakugunjaa ageezza ku bannannyini.

EMPANDIKA 2: Abantu abatakola

Bw'oba ng'olina ssente z'osasula, ssente z'opangisa, amagoba, oba ssente z'ofuna okuva mu nsonda endala (nga bwe kiri nti obadde n'amagoba) naye nga tolina bizineesi oba mulimu gwe gukola, olukalala lwayo luyinza okulabika obulungi okusinga ETR-3 naye nga kikwetaagisa okutegeeza ebiteego bya ssente n'ebintu ebirala ebitali bya luganda.

Etteeka ery'obuwaze eritakukwatako: bw'oba olina omulimu gwonna ogw'eddembe, ogw'okulabirako, oba ogw'okutunda ogutasabisibwa nga towansiddwa musolo, kozesa ITR-3. Bw'oba olina ssente ze wetaagira n'omusaala, kebera IT-2. Bw'oba ng'otogikolera wamu, kebera bulungi obusobozi bwo nga okozesa ekifo ekya wansi ku lukalala olw'okulaga akawayiro aka '-t'.

Omutendera ogukusobozesa okwetegeka obulungi ng'odda buto

Bw’ofuna ebiwandiiko byo era n'osalawo empandiika entuufu ey'EKITEGEERA KIKI, gigoberere emitendera gino ku kitongole ky'eby'omusolo.

Tubuulire Ebintu Ebikukwatako

Jjuzaamu ebigambo ebiri mu lukalala lw'ebiragiro n'ebyako osobole okubiyingiza mu mpandika eya bulijjo.Plain ne kompyuta yo birimu ebigambo ebitegeeza nti print operation. P. Print ebimenyedwa mu lukalala olwo bitegekebwa nga P. P. JJJ. ne RDS ebigenda okuddinngana byongerwa ku kiwandikiro oba ebimenyedwako ebirala.

2. Londa olukalala lw'ebiragiro

Ku kiwandikiro, londako “e-File” >“ Final Tambula Musolo okugendamu”. Londa omwaka ogumenyedwa (um'okugeza, 2024-25 mu FY 2023-24) ate oluvannyuma empandika ya ITR etuukana n'enkyukakyuka y'essente z'ofuna. Omuwandisi ayinza okuwa endowooza ku makubo ge wabadde ogenda okuddiza nga geesigamiziddwa ku makubo agasooka, naye osobola okugikulekawo.

3. Buulira ku Bulagirizi Obukwata ku Balala n’Obusolo

Bw'osangawo kamu ku buwayiro buno, tegeeza nti waliwo eyaakazaalibwa oba eyaakazaalibwa.

4. Alipoota y’Okuyingira kwa Buli Mutwe

Ku buli musaala:

  • [[Act:0] Obusobozi:[[AK'OMUTEEEKE] Bw'oteekako omusaala ogusinga obunene, obusawo obusaze, n'obubuuza, bikole nga buli 'force'. Kiyinza okukozesebwa okulaba oba nga buli mpandika eya buli lukalala obuwayiro (HRA, LTA, n'ebirala).
  • Ennyumba: Buli emu ebaako amayumba. Buli emu ku gy'ebaako, ebigikongozesa, ebisasulwa mu mbuga z'endabika, n'ebbanja eri ebibanja ebyayo (bwe wabaawo ekintu). Ekiragiro kino kibala ennamba y'enkumbo ebaako gye kikolako eya buli mwaka era kibayamba mu kukendeeza ku muwendo gwa buli kika ekya 30%.
  • [[NKULULA] Ebitundu eby'impandika ez'eyawudde bisobola okweyimirizaawo mu nkalala eza ' 'T' (STCG') ne 'ekiseera ekiwanvu'. Buli emu ku zo eba namba z'ekkiriza okuzuula, okutunda, okugula, n'okuyimirizaamu. Ekiragiro kino kijja kusobozesa ennamba y'ennono enzijjuvu okuzigula.
  • [[Act:0] Obusobozi: Bw'oyingizaamu foomu/gross ebbali, oluvannyuma osaba okusaasaanyizibwawo ekisaanira. Bw'okuuma ebitabo, kiyinza okukwetaagisa okuteekako olupapula olulaga ensimbi ze weetaaga okutereeza oba akabonero P&L (bw'obanga okoze olukalala olusukka ku lukalala 7610 crore oba nga wasalawo obukongojja obw'okugikozesa).
  • [[AK'AKAWULA:0] Ebirala bivaamu ensawo:[ Amagoba, empewo, okuwangula lottery, n'ebirala. Ekikko kyatera okuzuula ebikwata ku TDS kiggya data okuva mu nkola eya 26AS.

5 Bagamba nti Gavumenti n’Ebbanja ly’Omusolo

Mu “bubonero” (Obweyamo bwa ddresscriptions , Ekiragiro kino, osobola okukikoleramu ebitundu 80C (LIC, PPF, ELS, et'), 80D (ya drectory), 80G (ebbanja), 80E (ebbanja ery'ebbeeyi), n'ebirala. Era oyinza okugamba nti weetaaga okukwewola ssente wansi w'ekitundu 87A (oba nga bikkirizibwa) n'olupapula lwonna olusooka olw'omusaala olw'ekitundu 89 (olw'ebbeeyambi).

6. Bala Omusolo oba Balirwewo

Ekiragiro kino kikebera embalirira y'emisolo egiragibwa ku kiwandikiro oba ku buwandikiro. Ekiragiro bwe kiba nga ssente eweereddwawo eSsente eziweebwa TDS, nga n'ensonda zokka ze kisasula, kiba kirungi okuzisasula ku Intaneeti nga oyitira ku “Ssente eziba zikwasiddwa. Bwe ziba zabulako, ojja kufunayo aw'okusasula ensolo nga bumaze okukakasa obanga ddala ya ntuufu.

7. Waayo akaseera n’Obuteefuga

Ekiragiro kino bwe kiba nga kimala okujjuza buli kansa mulala wonna, nga kiwandikawo ennyunzi ez'oku ddidda. Ddamu ne kompyuta nga kibiragira mu nkola eya bulijjo. Mu nnaku 120, oteekwa okukakasa nti ebyo bye kiwandika bikolera ku nkola eya kompyuta. Bw'otokakasa nti ddala zizuulidwa, ekiragiro kiwandikawo mu mpandika eya Aadhaar OTP, oba nti ebikoppoloddwa mu kiwandikiro kika eky'ennukuta eya kiwandikiro kika kya CPCBangalorene. Ddalose kiddamu kuzza nga tekimaze kugiterekesaamu.

Ebikompe Ebikola ku Kufuna Obufumbo Obungi

Emu ku miganyulo egiri mu kuba nti essente ezifunibwa ziyinza okukendeezebwako.

  • [[Akawu:0]] Okusasula Loan Factory wansi w'ekitundu 24(b): Bw'oba opangisizza ebintu, osobola okukendeeza ebbanja eri ssente z'obanja. Ebbanja erikolebwako, liba likendezedwa ku 762 lakh.
  • Oyinza okufuna ssente ezisaasaanyizibwawo [[FOLA:0] Osobola okufuna ebisaasaanyizo gamba nga, amasande g'ennamba eza ssimu, amasimu, okutambula, okupangisa ebifo eby'oku ssimu, oku Sofutifoomu, n'ennono eza pulogulamu eza pulogulamu koppi.
  • [[Akawayiro:0] Obubonero obukozesebwa okulaga engeri y'okusasuliramu: Bw'oba ng'oli mukozi, obunene obwa 760,000 weebuli – kino tekikkirizibwa kukozesebwa kusasula ssente eza bwereere, naye osobola okufuna ensawo eya ddala ey'okusasula okusobola okutegeka ebisale ebyo.
  • [[Akabonero:0] Ek'oteekako obutundutundu obulagira okuwayirwako ssente:[ Ng'ogatta ku 30% obukessi obwa bulijjo, osobola okugoba emisolo egisasulwa mu somero era n'engasiro ku bbanja (nga ogondera ekkomo).
  • [[AFLT:0] Empandika ey'ekika eky'omu VI-A: Ekitundu 80C (nga kyongera ne 76.5 lakh), 80D (ya insuwalensi ezisukka mu 765,000 oba 760,000 eri abatuuze abakulu), 80E (ebbeeyi y'ebbanja eriva mu matendekero aga bulijjo) 80G.
  • [[O][OMBE]] Bw'oteekako akatundu 87A:[[O]] Bw'ossawo ssente z'osasula mu misolo .NULALA 765 lakh, osobola okufunamu ensawo eya 7612,500 (okusobola okufunamu gavumenti empya) oba ensalo ezaasooka (7612,500 okusobola okufuna 76LLL).

Jjukira nti ebyo ebikendeezebwa ku ebyo ebibadde bikendeezebwa ku Ssaawa ey'EKIVI tebiri wansi wa nkola empya ey'eby'emisolo (ewagibwa mu FY 2020-21). Geraageranya omusolo gwa gavumenti zombi nga tezinnateeka ku biyingizibwa.

Okukwata Embeera ez’Enjawulo

Ekibuga Kiganyulwa mu Bintu Ebingi

Bw'oba otunda embalirira, ssente, oba ebintu, oteekwa okubala obulungi empewo z'obukaseera. Ku bikwata ku bintu ebikolebwa okumala emyezi egisukka mu 36 (oba emyezi 24 olw'obungi bw'ebintu obutasagaasaamu n'emyezi 12 olw'okulaga obukwasiddwa mu lukalala, ebbeeyi ez'enkizo empandika ezo zibeeranga za kiseera kiwanvu. Ebbeeyi ez'enkomeredde ez'ennamba ez'ennamba (Katundu omugabo ogw'ekiwendo ekiwanvu) z'ebiwandike ebigaba byonna awamu ne enzijjuvu, equity per X - eddinfit scestion (STCG) eziragiddwa ku misolo gya 04: 10% aw'eb'eb'ebiwandiiko. Ebiraawuwo siteesitemu (empandika z'enkola eya bulijjo) LTCG'ekira w'empandika eya 20%.

Emirimu gy’Enfuna y’Omunnaggwanga

Bw'oba olina akaawunta mu banka ey'omu nsi endala, okugula ssente z'omulala, oba okufuna ssente endala yonna ebweru wa Buyindi (nga mw'otwalidde n'eyagalirizibwa mu nnukuta ezisooka), oteekwa okukibuulira mu sttuage FA (Enziina n'ey'omukono). Bw'olemererwa okutegeeza ebintu ebipya, ekiyinza okuvaamu kiyinza okuvaamu ekibonerezo eky'amaanyi nga bagoberera akakwakkulizo k'essente. Abayindii basasula ssente ezisaasaanyewo mu nsi yonna. Oyinza okufuna obuweerero wansi w'obuteresi bw'empaze bw'ewandikiro ne mu nsi yonna.

Okuwa Omusolo Abasumuluzi

Freelances eziwa obusimu obunene nga zituuka ku 6650 lakh zisobola okulondawo okusasula omusolo wansi wa Ekitundu 44ADA. Owawula 50% ku ssente ezisaasaanyizibwa (oba oli muyivu nga munnamateeka, omusawo, yinginiya, munnazineesi, munnakatemba, n'jjzura). Bw'otyo tosobola kukuuma bitabo eby'obujulizi oba kukebera musolo. Abalala (nga bannabyazikola, abawi b'amagezi, n'jjjuluku, bayinza okukozesa enkola eyo okugiteeka wansi w'ekibiina 44AD singa bizinesi yaabwe etwalibwa okuba nga percrore, nga bamatira 8% (emikutu) olw'empeereebwe.

Ensobi Ezitera Okwewalibwa Bwe Kiba nti Tufuna Emisaala Emingi

  • [[AK:0]] Okwewala emisulo emitono egifunibwa: era n'abo abaagala okufuna amagoba oba abapangisa, bateekwa okusangwa. Ekitongole eky'okugoolera ssente kikozesa Empewo 26AS n'ensonga endala ez'okusalako.
  • [[AK'AMU:0] Ebbeeyi y'embalirira y'abantu kinnoomu n'ey'eby'obusuubuzi:[[[KA]] ebisaasaanyizo byokka ebikwataganyizibwa butereevu n'essente ezikozesebwa mu kukola bizineesi tebisobola kuwona. Okwewalira ddala okwesasulira ssente ku busobozi.
  • [[Akawayiro:0] Kaleetera ekiragiro okusalako empandika ey'ekika kya ITR:[[KA] nga bwe kyogeddwako waggulu, nga tukozesa ETR-2 mu kifo kya ITR-3 ng'olina ssente ez'envumbo kiyinza okukuleetera okuddayo.
  • [[Act:0] Tewasobola okutabagana ne TDS:[[[NKULA] Buli kiseera kifaanagana n'ennukuta 26S eziragidwa mu ngeri eya bulijjo. Singa TDS ebeera waggulu okusinga bwe kibadde kisuubirwa, osobola okufuna ekiba kikuddikyirwa; bw'obeera ogitaddeko n'ebbanja erisingako ek'omusolo.
  • [[Akabonero:0] Okusobola okutegeeza ebintu ebitali bya mu nsi endala:[ Wadde nga akawunti ya banka ey'omu nsi endala tewenkanankana, oteekwa okugiwandiisa mu lisiti eya FI mu kiseera kyonna eky'ebbanga.
  • Olunaku bwe luggwaako, okimala okuweza obubonero obuteeberezebwa (31 Kafuumuulampa ennaku ezitawera, 31 Ogwokufukufuku ku bubambe obuba bulaga obusaze obw'okuli mu pulezidenti): Okutereka ekiwandikiro kikutwala ku ssente ezisigaddeyo kwesanga 765,000 (nga kimaze okusalibwa nga 31 Dec) oba 76,000 (nga lumaze okusalibwawo nga waakawunzi 31 akafuumu nga tennaggwaako). Okugatta obwo, tosobola kugenda mu maaso omuwendo (nga ssente ezisasuliddwawo ebizibwewandikibwamu, oba ebizibwe mu maaso oba ebisaze) singa obikkesembye.

fundikira

Okusasula emisolo egisibuka mu sente nnyingi mu Buyindi tekikwetaagisa kuba nga kireetawo kunyigirizibwa. Mu ngeri ey'amagezi, okumanya buli luguudo lw'essente ezifunibwa, okukuŋŋaanya ebiwandiiko ebituufu, okulonda ddirisa erya ITR, era n'okukwekereza n'onoonyezaamu ebifissi, osobola okukakasa obusolo. Okuteekawo omusolo mu ngeri ey'omulembe. Okuteekawo aw'omukozesa, naye mu mbeera enzibu, gamba nga munnantaka ne mu by'enguzi, ebigwana by'enguzi ebigwanaanye, oba ebikonkoddo ebikoddo ebya bannabizineesi abawandikiro, oba ebikongoberwamu ebikongojjuzibwe, biba bya magezi okwebuuza ku munnannyini ssente oba ku butongole ekitongole ekitongole ekiterekebwa.

Mubuukabuukako n'ebiragiro ebipya okuva ku centrale Board of Direct Sseace (CDT). Obulagirizi obwa bulijjo busonga ku Obubonero obukkirizibwa okuvaamu obugendera ku lubuguudo[. Eby'okubukwata ku bikendezedwa mu misolo, osobola okukebera eby'obugagga nga ebitegeeza ekitegeeza obutaka oba [[FLT:]] oba [[FLT: 4.]