Kumvetsa Msonkho wa Kusunga Malo Ku India

Malo adakali imodzi ya njira zotchuka kwambiri zosungira ndalama ku India, kupereka ponse paŵiri kuyamikira malikulu kwa nthaŵi yaitali ndi ndalama zobwerekedwa . Komabe, malo a msonkho ozungulira kusungitsa katundu ali ovuta ndipo kaŵirikaŵiri samamvedwa. Kuchokera kupata ndi misonkho ya katundu ku GST ndi TDS, malonda alionse ali ndi malamulo ake ovomerezeka. Nkhaniyi imapereka chitsogozo chokwanira ndi chodalirika ku mapikishoni onse a msonkho amene wopereka ndalama ayenera kudziŵa, kukuthandizani kulinganiza bwino, kuchepetsa ngongole, ndi kukhalabe ogwirizana ndi malamulo a msonkho a ku India.

Misonkho ya Msonkho pa Zosinthasintha Zomwe Zimachitikadi

Malo a msonkho wa ku India ndi malo ake ambiri malinga ndi mtundu wa malonda . Kuzindikira mtundu uliwonse wa msonkho ndi sitepe yoyamba yokonzekera bwino misonkho.

Likulu Lipeza Msonkho wa Chuma

Mukagulitsa katundu kuti mupeze phindu, kusiyana kwa mtengo wogulitsa ndi mtengo wogula zinthu kumaonedwa ngati phindu la ndalama. Nthaŵi imene mumakhala ndi imakhala yosonyeza ngati phindulo n’la kanthaŵi kochepa kapena lalitali, zimene zimayambukira mtengo wa msonkho ndi kusoŵa kwa oloŵa ntchito.

  • . . . . . . . . . . . . . . . . ku deti la kugula (kapena deti la kukhala ndi, lomwe liripo poyamba), phindu limawonjezeredwa ku ndalama zanu zonse ndi kukhometsa msonkho monga pamlingo wanu wa msonkho woyenerera. Zimenezi zingakukakamizeni ku chikwapu chapamwamba, chotulukapo msonkho waukulu.
  • Kampani ya M'litali Ifunsi (MTLC): Ngati malowo asungidwa kaamba ka kuposa miyezi 24 , phindu limayeneretsedwa monga nyengo yaitali. Mtengo wa msonkho ndi 20% [malonjezo ndi madeti) ndi phindu la kuzindikiritsa. Kusintha mtengo wa kukwera mtengo kwa mtengo wogwiritsira ntchito landa ya Nyuzi (CI) yofalitsidwa ndi Dipatimenti ya Msonkha, mwakutero kuchepetsa phindu la msonkho.

Mwachitsanzo, tiyerekeze kuti mwagula malo athyathyathya mu April 2015 pa 7630 lakh ndi kugulitsa mu June 2023 pa 765 lakh . Ndalama zoyendetsera kugula (kugwiritsa ntchito CHII ya 240 pa FY 2015-16 ndi 348 pa FY 2023-24) zikanakhala ngati 763.5 lakh , kupanga phindu loyenera la 01.5 lakh m'malo mwa 7625kh la. Zimenezi zikusonyeza mphamvu ya kuimira pochepetsa katundu pa kukwera mtengo kwa ndalama za katundu kwa nthawi yaitali.

Ziwomboledwe pansi pa Chigawo 54 ndi 54F

Kulimbikitsa kubwezeretsa kupata mangawa a ndalama, Chikalata cha Mathirakiti chimapereka ufulu wochuluka. Pansi pa Kugulitsa 54 , ngati mugulitsa nyumba yokhalamo anthu ndi kusungitsa ndalama za ndalama za kugula kapena kumanga nyumba ina yokhalamo m'nthaŵi yoikidwiratu, LTCG imachotsedwa pamsonkha. Nyumba yatsopano iyenera kugulitsidwa chaka chimodzi kapena zaka ziŵiri chisanagulitsidwe, kapena kumangidwa zaka zitatu. Mofananamo, imatumiza kulanditsa kopa kukhoma kwa ndalama iliyonse yogulitsidwa kwa nthaŵi yaitali (malo a nyumba yosapezeka) ngati kugulitsa kwa ukonde wonse kubwerera m’nyumba.

Kuli kofunika kwambiri kudziŵa kuti kusalola kumeneku kumabwera ndi mikhalidwe ya malo otsekera: malo atsopanowo sangagulitsidwe mkati mwa zaka zitatu za kugula, ndipo simungakhale ndi nyumba yoposa imodzi yokhalamo pa deti la kusamutsidwa (kwa chigawo 54). Mapangano a malikulu angagwiritsiridwe ntchito kukonza mapindu ngati kubwezeretsako sikunatheredwe deti la msonkho lobwerako.

Msonkho pa Malipiro a Mabanja

Kupeza ndalama za lendi kuchokera ku malo kuli koyenera kukhoma msonkho pansi pa mutu [[FLT: 0] Kuchokera ku Nyumba Chuma . Chiŵerengero nchomveka koma chimafunikira chisamaliro ku zokwezedwa.

  • Nyuzi ya Nyuzi ya Chaka ndi Chaka (GAV): Kukwera kwa lendi yeniyeni yolandiridwa / yokhoza kupezedwa kapena lendi yoyembekezeredwa (mtengo kapena lendi yokwanira). Ngati malowo ali opandako kwa mbali ina ya chaka, lendi yeniyeni ingakhale yotsika.
  • Nyuzi ya Chaka ndi Chaka (NAV): [[FL:1] GAV chotsa misonkho ya m'boma yolipiridwa mkati mwa chaka.
  • Malo ovomerezeka: Nkhuni ya 30% ya NAV [[FLT :3] imaloledwa kukonza ndi kukonza, mosasamala kanthu za ndalama zenizeni. Kuwonjezera apo, chiwongola dzanja pa loni ya nyumba yotengedwa kaamba ka katundu chingachotsedwe pansi pa chigawo 24(b) – palibe malire aakulu a kulola zinthu kufola, mosiyana ndi 762 lakh kaamba ka kugwirira ntchito kwake.
  • Zopezedwa zokhoza: NAV + + 30% developtions yosapereka chiwongola dzanja. Chiŵerengero chotsatiracho chimawonjezedwa ku ndalama zanu zonse ndi kulipira pa mlingo wa mapepala.

Mwachitsanzo, ngati mulandira lendi ya ← lakh pa nombolo, kulipira msonkho wa tauni wa 760,000, ndipo muli ndi chiwongola dzanja chapanyumba cha ndalama zolipiridwa pachaka cha 76.5.50,000 lakh, ndalama zanu zolipira kuchokera ku nyumba zingakhale: (7610,500,000 - 760,000) = 769 (NAV), 500,000 (NAV), ndalama zochepera pa 30 peresenti ya ndalama zoikizidwa (2,85,000), chiwongola dzanja (2,50,000) = 764,15,000.

Mapilo a Nkhokwe ndi Mautumiki (GST) Pamaudindo a Pansi pa Chilango

GST imagwira ntchito pa kugula zinthu zokhala pansi pa masinthidwe. Mwezi wamakono ndi 5% ya nyumba zokongola ndi 12% [ ya malo ena okhala (wokhala ndi ngongole yokwanira yokwana kwa omanga nyumba). Mlingo wa malonda, ndi wambiri 12% kapena 18% kudalira paprojekiti. Moyenerera, GST siikuikizidwa pa kukonzekera-move-in kumene kwalandira pepala lomaliza, chifukwa chakuti kulibe ntchito yomanga yopitiriza.

Trinity ya GST (ITC) yolipiridwa pa GST kaŵirikaŵiri siilipo kwa ogula nyumba kaamba ka malo okhala, koma kwa zinthu zamalonda zogwiritsiridwa ntchito m'bizinesi, ITC zinganenedwe. Nthaŵi zonse fufuzani kulembetsa kwa GST ndi kutsimikizira invoiceyo mowonekera bwino kuti isonyeza mbali ya msonkho kaamba ka kugonjera.

TDS pa Kanthu Kogula (Chzati 194-IA)

Munthu aliyense wogula katundu wosasunthika (wosiyana ndi munda waulimi) kaamba ka kulingalira kwa . TDS iyenera kuchotsedwa pa nthaŵi ya malipiro kapena ngongole, imene yakhalapo kale, ndi kuikidwa ndi boma pogwiritsira ntchito Form 26QB. Wogulayo ayeneranso kubwerera TDS (FFOR 26QB) ndi kutulutsa TDS (Kufuna 16B).

Kulephera kuchotsa kapena kuika TDS kungatulukepo kukana mtengo ndi chilango cha chiwongola dzanja. Makonzedwe ameneŵa amagwira ntchito ngakhale ngati wogulitsayo ali NRI( maliŵirowo akukhala 20% yophatikizapo nyuro yotsika (panda mlingo waung'ono watchulidwa pa Komiti Yaŵiri ya Masheya Oletsa Kupereka Chifuniro).

Msonkho wa Malo ndi Mitengo Ina

Kukhala ndi malo sikuti ndi kugula chabe ayi, koma kulipira ndalama zoyendetsera ntchito pachaka kumakhudzanso msonkho.

Msonkho wa Panyumba (msonkho Wachibadwidwe)

Msonkho wa katundu umaperekedwa chaka chilichonse ndi mabungwe a boma akwanuko (m. BMC, MCD, BMP) mogwirizana ndi mtengo wa katundu, dera, ndi kugwiritsidwa ntchito. Msonkho umenewu ngwololedwa ndi ndalama za lendi pansi pa mutu Kuchokera ku Nyumba . Kwa mwini wogwira ntchito, msonkho wa katundu sungachotsedwe chifukwa chakuti palibe ndalama zobwereketsa, koma ungalingaliridwe kukhala mbali ya mtengo wa mwiniyo.

Mitengo ya katundu imasiyanasiyana: Mwachitsanzo, m'malo a ku Mumbai amakhomedwa ndalama zokwana 5-7% ya mtengo wa rabletable, pamene ku Delhi ndalama zimene zimatsika. Osunga ndalama ayenera kuwonjezera mtengo wa ndalama zimene amalipira chaka chilichonse pobwezera mapepala.

Ntchito Yolemekezeka ndi Kulemba Malamulo

Panthaŵi ya kugula, ntchito ya sitampu (mwachidziŵikire 5-7% ya mtengo wa katundu, yosiyana ndi boma) ndi zikalata zolembetsa (pafupifupi 1%) ndi ndalama zofunika kwambiri. Zimenezi sizingawonongeke monga ndalama m'chaka chogula koma zimawonjezeredwa pa mtengo wa kuŵerengera malikulu. Zimenezi zingachepetse phindu la malikulu, limene limapindulitsa pa zolinga za msonkho. Komabe, palibe ndalama zimene zimagulitsidwa mwamsanga.

N’zofunika kwambiri: Chiyambire FY 2017-18 , kuika ntchito ndi kulembetsa pogula nyumba kungaperekedwe monga ndalama zochepetsedwa pansi pa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chikondwerero ndi Zopinga Zokulira Zapanyumba

Ndalama zoyendetsera malo zoyendetsera ntchito zapanyumba zoyendetsera ntchito za boma zoyendetsedwa ndi loni ya nyumbayo, zimalipira ndalama zambiri za msonkho:

  • Kuwonjezera 24(b) – Chikondwerero pa Home Loan:[FLT :1] kwa katundu wodzisamalira yekha, chiwongola dzanja chimadulidwa pa 932 lakh pa nombolo. Kuleka kuchotsa katundu, kulibe malire okwera; chiwongola dzanja chonse choperekedwa mkati mwa chaka chimachotsedwa pa ndalama zobwereka. Ngati ndalama zopatulidwa sizikwanira, kutaikiridwa kungathetsedwe ndi ndalama zina (monga kulinga ku chotaikiridwa cha 042 pa chotaikapo cha nyumba).
  • Kusankha 80C – Msonkhano Wokulira: Chigawo chachikulu cha loni ya panyumba EMI chiyeneretsedwa kaamba ka kuchepetsa pansi pa Gawo 80C, kufikira ku malire onse a 761.5 lakh . Izi zimaphatikizaponso ntchito ya kulembetsa ndi kulembetsa monga momwe zatchulidwira poyamba. Malo sayenera kusamutsidwira mkati mwa zaka zisanu za chuma, kapena kugulitsidwa kwa ndalamazo kudzasinthidwa m'chaka cha malonda.
  • Kukongoza 80EE (kwa ogula anthaŵi yoyamba): [[FLT ] Ndodo yowonjezereka ya $60,000 pa chiwongola dzanja cha panyumba iripo kwa ogula anthaŵi yoyamba a nyumba yokhoza kugula, malinga ngati ndalama za lonizo zili pansi pa 7635 lakh ndi mtengo wa katundu uli pansi pa 7650 lakh.

Msonkho wa Zipangizo Zina

Amwenye Osakhala Okhazikika (NRIs)

SOUTH SOUTH SOUTH SOUTH SOUTH

  • Pa kugulitsa katundu ndi NRI, wogulayo ayenera kuchotsa TDS pa 20% pa LTCG (ndi kuzindikiritsa) kapena 30% [ pa STCG , pokhapo ngati NRI ipeza chikalata cha TDS kuchokera ku DCC .
  • Katundu wa mano wolipidwa ku NRI amachititsidwa ndi TDS pa 30% [ (kapena mlingo wogwirizana woyenerera) pansi pa Chigawo 195.
  • NUSD zingaperekenso kulephera kofananako pansi pa Zigawo 54 ndi 54F, koma ziyenera kubwezeretsa phindu ku India. Kubwezera ndalama zogulitsidwa kumalamulidwa ndi malamulo a RBI.
  • Mapangano a msonkho aŵiri Oletsa (DTAA) angapereke mpumulo ngati dziko la NRI lakukhala likhalanso ndi msonkho womwewo. N’kwabwino kufunsa Ca padera pa msonkho wa malire.

Opereka Ndalama Zogulitsa Kwenikweni

Malo a malonda (ofesi, masitolo, nyumba zosungiramo katundu) amapatsidwa malo ofananawo ku nyumba zochitira lendi, koma ndi kusiyana kwina:

  • MUNGAPONESHE kuti ndalama za lendi zikhale zolembedwa m'manja ngati ←20 lakh (201610 lakh m’mayiko ena). Wochepetsa (mbuye) ayenera kulipira GST pa lendi (mwachidziŵikire 18%) ndipo aibweze ku boma.
  • Kampani ya Masheya ya M'''''''''''''''''''''''a' (osati ya pa malo) ingaperekedwe pa nyumba (osati pa malo) pa 10% (WDV) pa nyumba za malonda. Imeneyi ndi ndalama yochepetsera ndalama zolipirira ndalama za lendi.
  • Mapindu aakulu ogulitsidwa amagulitsidwa mofananamo, koma mapindu a kusungitsa zinthu akugwirabe ntchito pa LTCG.

Mabungwe Opereka Msonkho a Osunga Malo Enieni

Kukonzekera misonkho kungawonjezere kwambiri malipiro a misonkho. Nayi njira zingapo zoganizira:

  1. Malo okhalirapo kwa miyezi yoposa 24: Kupata kwa malikulu kwa nyengo yaitali kumakopa liŵiro lochepera pambuyo pa kuŵerengera, ndipo mungafune kusasunthidwa pansi pa Chigawo 54 ndi 54F. Konzerani nthaŵi yogulitsayo mogwirizana ndi ndandanda.
  2. Gwiritsirani ntchito zosonyezera phindu lanu: Sungani mndandanda wa Chotchi Chotayika cha Inflatection Index (CII) chaka ndi chaka. Chaka choyambirira cha kuŵerengera chinasinthidwa kukhala 2001, kotero kuti zinthu zogulidwa 2001 isanafike zingakhale ndi mtengo woyenera wa malonda monga pa 1 April 2001. Zimenezi kaŵirikaŵiri zimatsogolera ku mapindu otsika a madeksitale.
  3. Kupindula ndi mapangano otsimikizirika: Ngati simungakhoze kuikizira m'nyumba ina, lingalirani kuikizira ndalama mu Capital Gains Bonds pansi pa Gard 54EC (monga zikole zoperekedwa ndi NHAI kapena REC). Kusafuna kuli ngati 7650 lakh kaamba ka mapangano ndi lock-in ya zaka 5, kupereka chiŵerengero chachiwongola.
  4. Kongozani chiwongola dzanja chapanyumba: kaamba ka kulola zinthu, chiwongola dzanja chonse nchotayika, chotero kukongola ndalama zambiri kungapange kutayikiridwa kwa msonkho umene umachepetsa ndalama zina (molingana ndi kutayikiridwa kwa ndalama zoikidwa ndi kapu ya chiwongola dzanja). Kutsimikizira mapepala oyenerera a ngongole.
  5. Sungani zinthu zambiri monga mastock-intrade: Ngati ndinu wopititsa patsogolo katundu kapena wogulitsa (inde, kugula ndi kugulitsa mobwerezabwereza), ndalama zingaonedwe monga ndalama zoyendetsera malonda mmalo mwa kupindula ndi ndalama zamalikulu. Zimenezi zimalola ndalama zowonongedwa monga kudula masheya, malipiro alamulo, ndi mtengo wa malonda. Komabe, sizitanthauzanso kulinganiza kapena kulemera kwa ndalama.
  6. Sungani zolembedwa zonse mosamalitsa: Sungani mapangano onse ogula, mapepala ogulitsa, ndalama zolipirira msonkho, mapepala a ngongole za panyumba, ndi ndalama zobwezeretsera. Izi nzofunika kwambiri kuti mupeze ndalama zamalikulu, kupempha ndalama, ndi kuvomereza kuyang'anitsitsa kwa msonkho uliwonse.

Zotsatirapo Zofala ndi Nkhani Zofuna Kuthandiza

Anthu ambiri amene amakhoma ndalama m’makampani amalakwa mosadziwa chifukwa chokhoma misonkho.

  • Osasimba lendi ya malingaliro ku katundu wa anthu: Ngati muli ndi malo achiŵiri amene alibe, Department ya Inhondation Therect ingaonebe ndalama zopezedwa (zozikidwa pa mtengo wa kampani kapena parendi yosakondera) ndi kuikhometsa. Kuli bwino kulengeza malowo monga ngati akudzisamalira okha ngati saloledwa, koma malo amodzi okha amaloledwa kukhoma msonkho; maambuwa owonjezereka amaloledwa kutuluka.
  • Kutsutsa TD pa lendi: Makampani olipira lendi khunkha 760,000 pamwezi ayenera kuchotsa TDS pa 10% pansi pa Gawo 194-IB (kapena 30% ya NRIs). Kulephera kuchita tero kungatsogolere ku kuchotsa ndi zilango kwa magulu onse aŵiri.
  • Osanena kuti amazindikiritsa m'chaka cha kugulitsa: Index iripo kokha kaamba ka LTCG. Ngati mugulitsa mkati mwa miyezi 24, mumataya phindu lonse. Konzekerani tsiku la kugulitsalo mosamalitsa.
  • Kukhazikitsa nthaŵi yobwezera: Kunena kuti suli womasuka pansi pa Chigawo 54, muyenera kugula malo atsopano mkati mwa zaka ziŵiri (kapena kumanga mkati mwa zaka zitatu). Zotulukapo zilizonse zochedwetsa ku phindu lokhala lokhometsedwa m'chaka chimatha.
  • [[FLT: 0] Kuyang'ana msonkho wa boma padera: Zina zimalamulira kuti ma levy owonjezereka kapena mlingo wa mbulunga wapamwamba kuposa mtengo weniweni wa malonda. Ngati kugulitsako kuli kochepera pa liŵiro lakuzungulira (mtengo wa ntchito yosafunika), kusiyanako kungakhomedwe monga malipiro olingaliridwa kukhala pansi pa Gawo 50C.

Kusintha kwa Mtsogolo

Gawo la misonkho ya ku India ndi logwirizana ndi. Malamulo a ndalama za bajeti aphatikizapo njira zolimbikitsira nyumba zokwera mtengo (m' lekuatiso, kufutukulidwa kwa chigawo 80EEA) ndi kuchepetsa kuchuluka kwa ndalama. Mwachitsanzo, boma lalingalira kuchepetsa nyengo yokhala ndi LTCG kuyambira pa miyezi 24 mpaka 12 ya mitundu ina ya katundu, koma imeneyi sinakhazikitsidwebe. Palinso kukambirana kopitiriza kwa ntchito yochepetsa ndalama zoyendera kudutsa ndalama. Asungitsa ndalama ayenera kuchepetsa ndalamazo kugwiritsa ntchito malowo monga Invota ([FLT] Fit: [FF] ndi: [FFFF:]

Kumaliza

Kupereka ndalama ku India ndi malo enieni kumadzetsa mapindu okongola, koma malamulo a msonkho amaperekedwa mosiyanasiyana ndipo amafuna kuyendetsa bwino. Kuchokera kupata kwa malikulu kwa kukwera mtengo ndi kusabwezanso ndalama zoyendetsera ndalama zoyendetsera ntchito ndi kugonjera kwa TDS, chosankha chilichonse . Kugula, kusunga, kapena kugulitsa. Mwa kuzindikira malamulowo, kusunga mapepala oyenera, ndi kufunafuna malangizo a akatswiri, osunga ndalama zingachepetse kwambiri msonkho wawo ndi kukonzanso masuti. Mfungulo ndiyo kukonzekera, kudziŵikitsa za kusintha kwa malamulo, ndi kugulitsa msonkho m'dziko lililonse.

[[FLT: 0] Nkhani ino ndi yodziŵitsa za ntchito zokha ndipo siikhala uphungu waukatswiri wa msonkho. Malamulo a msonkho angasinthe ndipo mikhalidwe ya munthu ingasiyane. Chonde funsani woyeneretsedwa wa akaunti kapena woyang'anira msonkho kuti akutsogolereni ku mkhalidwe wanu.