Kumvetsetsa Msonkho wa Zochitidwa za Akatswiri ndi Miyambo ku India

Malo a ku India ndi chikhalidwe chawo ndi chimodzi mwa zinthu zosiyanasiyana kwambiri padziko lapansi, kuphatikizapo kuvina kwa masewero, nyimbo, maluso, luso la zojambulajambula, ndi miyambo ya anthu. Akatswiri, oimba, ndi zikhalidwe za anthu sangosunga chuma komanso amathandizira kwambiri chuma. Komabe, kuchotsapo ndalama zimene anthu amapeza pochita zinthu zimenezi n’kovuta. Nkhaniyi ikupereka malangizo omveka bwino pa misonkho ya ndalama zimene munthu amapeza kuchokera ku ntchito zaluso ndi chikhalidwe ku India, kutsegulira malamulo, kulanditsa, kuchotsa katundu, kuyendetsa zinthu zofunika, ndi kuyendetsa zinthu zatsopano.

Zopereka za Malamulo za Malamulo Zopereka Msonkho wa Umisiri ndi Zachikhalidwe

Malamulo aakulu oyang'anira msonkho wa ndalama ku India ndi lamulo la kutha kwa Tchatacot , 1961. Pansi pa lamulo ili, ndalama zopezedwa kuchokera ku ntchito zaluso ndi chikhalidwe zimaonedwa monga ndalama kuchokera ku “profesition" kapena“ makampani,” kudalira pa mtundu ndi nthaŵi ndi ntchito. Kwa akatswiri ambiri, ndalama zimaikidwa pansi pa mutu wa “Procts and Reauts of Business kapena Asty ” ngati ntchitoyo ichitidwa ndi cholinga chopindulitsa.

Act imamasulira “bungwe la ntchito, limene limaphatikiza ntchito zaluso. Kuika kumeneku kumasankha ndalama zimene zingaloledwe kulipira, msonkho, ndi kutsata. Kuwonjezera apo, mabungwe a chikhalidwe olembedwa pansi pa Gawo 12A la Chikalatachi angayenere kulowa usilikali pa ndalama zimene amalembetsa pa zolinga za anthu osoŵa, malinga ngati akwaniritsa malamulo oikidwa ndi Central Board of Direct Confect Confect Confect Confect (CBT).

Mitundu ya Zochita za Umisiri ndi Zachikhalidwe

Tsamba lili m’munsili limatchula mwachidule magulu ambiri a anthu ndiponso mmene amachitira msonkho.

Type of IncomeDescriptionTax Head
Performance feesFees received for concerts, plays, dance shows, recitals, etc.PGBP
RoyaltiesIncome from licensing copyright of music, lyrics, choreography, paintings, or literary works.Royalty (Section 9(1)(vi))
Sale of artworksProceeds from selling paintings, sculptures, handicrafts, or other creative works.PGBP (if regular) or Capital Gains (if held as investment)
Grants and fellowshipsFunds received from government or private bodies for artistic projects.Taxable unless specifically exempt (e.g., certain awards under Section 10(17A))
Sponsorship & endorsementsPayments from brands for promoting products or events.PGBP
Income from organising festivalsProfits from cultural festivals, exhibitions, or fairs.PGBP (income from business)

N’kofunika kuti ojambula zithunzi aziika m’magulu a ndalama zimene amapeza kuti agwiritse ntchito ndalama zimene sawononga ndiponso ndalama zimene sawononga.

Kupereka Msonkho ndi Zojambula Zomwe Zilipo kwa Ojambula Mabuku

Malamulo a msonkho a ku India amapereka ndalama zambiri zosakhozetsa msonkho ndi zochepetsera ndalama zimene zimachepetsedwa pa ndalama zopezedwa kuchokera ku ntchito zaluso ndi zachikhalidwe.

Chigawo Chikubweretsa Mayesero 10

Certain incomes are fully exempt from tax under Section 10 of the Income Tax Act. For instance:

  • Kusankha 10 (17A): Mphotho, kapena mphotho za ndalama, kapena zoperekedwa ndi Boma Lapakati kapena Boma, kapena ndi bungwe lovomerezedwa, zimaloledwa. Zimenezi zimaphatikizapo mphoto zapamwamba monga Padma Shri, Sangeet Natak Akademi Award, ndi Sahixa Akademi Award. Komabe, mphothoyo iyenera kudziŵitsidwa pansi pa chigawochi.
  • Kusankha 10(23C): Kulandira kuikiziridwa kulikonse kapena bungwe lokhazikitsidwa kaamba ka zifuno zaufulu, kuphatikizapo kukwezedwa kwa chikhalidwe, kungakhululukidwe ngati kukwaniritsa mikhalidwe yolongosoledwa ndi CBDT.
  • Kusintha 10(10AA): Kulola ulendo kapena mayeso ena operekedwa ndi bwana samagwira ntchito mwachindunji, koma ojambula olembedwa ndi mabungwe a chikhalidwe angapindule.

Zopinga Pansi pa Gawo 80GG ndi 80GGA

Mwachitsanzo, ndalama zothandizira pa ntchito yopereka ndalama zovomerezeka ku mabungwe ovomerezeka a boma, zomwe anthu amayenera kugwiritsa ntchito popereka ndalama zothandizira anthu ovutika.

Zopimira Pansi pa Gawo 80RRB

Chigawo chimenechi chimapereka ndalama zochepetsedwa zoikidwiratu za ndalama zopezedwa ndi mafumu opezedwa ndi wolemba kapena wojambula wolembedwa ndi kugwiritsa ntchito molakwa zolembedwa, zojambula, kapena zasayansi. Ndalama zotsalazo zilipo kufika 763,400,000 (kapena ndalama zenizeni zachifumu, zimene ziri zotsikirapo) kuchokera ku ndalama zonse zolembedwa. Izi nzopindulitsa kwambiri kwa olemba, olemba, ndi akatswiri ojambula amene amalemba ntchito yawo. Malo: Achifumu ayenera kulandiridwa paulemu wa ntchito yolembedwa pansi pa Act, 1957, ndipo oyenetsera ayenera kukhala munthu wokhalapo. Mindiyayo amaloledwa kamodzi pa moyo wonse wa ntchito yakuti ikhale.

Ndalama Zofunika Kwambiri Pansi pa PGBP

Kwa ojambula zithunzi zopanga zithunzi, ndalama zimene amapeza monga malonda kapena ntchito, ndalama zambiri zingachotsedwe pa malisiti aakulu.

  • Ndalama zogulitsidwa (macanva, penti, dongo, ziŵiya zoimbira, ndi zina zotero).
  • Kujambula kapena kuchita lendi
  • Kuyenda ndi kutumiza katundu kuti agwire ntchito
  • Zinyalala, zipangizo zogwirira ntchito
  • Kugula zinthu monga malonda ndi kukweza malonda (otsatsa malonda a pa Intaneti, osatsa malonda a pa Intaneti)
  • Malipiro a akatswiri (antchito, oŵerengera ndalama, ndi alamulo)
  • ndalama zoperekedwa pa katundu wamalikulu (kamera, ziŵiya zoimbira, ndi zina zotero).
  • Malipiro a ziwiya kapena ndalama zoyendetsera ndege

Ojambula ayenera kusunga mapepala ndi mainvoice oyenera kutsimikizira ndalama zimenezi. Popanda mabuku oyenera, mapulani a msonkho woyenerera pansi pa Gawo 44ADA angafunsire akatswiri amene malisiti aakulu saposa 7650 lakhs. Pansi pa chiwembuchi, 50% ya malisiti aakulu amaonedwa kukhala phindu, kuchotsa kufunika kwa kugula mwatsatanetsatane.

Msonkho wa Ufumu ndi Kulandira Msonkho wa Zolemba Mpukutu

Kampani yachifumu ndi magwero ofunika kwa ojambula ambiri. Royalty imafotokozedwa pa Chigawo 9((vi) cha Act ndipo imaphatikizapo kulingalira za kusamutsidwa kwa ufulu wonse kapena ufulu uliwonse (kuphatikizapo kupatsidwa kwa chilolezo) m'chigwirizano ndi zolembedwa, zojambulajambula, nyimbo, kapena zokondweretsa. Mfundo zazikulu:

  • . . . . Wojambula wa TD , pansi pa Gawo 195 akugwira ntchito pa mphamvu, kudalira pa Masheya Oŵiri Oletsa Kutsatira (DATAA).
  • Ngati wojambulayo sali wotsogolera ndipo alibe malo achikhalire mu India, malipiro achifumu angakhomedwe pa 20% (kuwonjezera pa surfution ndi ces) pansi pa lamulo lapanyumba, koma mapindu a pangano angalichepetse.
  • Pansi pa Chigawo 80RB, monga tanenera, ojambula zithunzi okhala m’nyumba iliyonse anganene kuti ndalama zokwana 763,400,000 za mafumu zachepetsedwa, zolembedwa m’kaundula wa ntchito pansi pa Chikalata cha Copyright Act.

Ojambula ayenera kutsimikizira kuti kulembetsa kope lawo kwafika poti kuli bwino pogwiritsira ntchito ndalama zimenezi. Kuwonjezerapo, kwa olemba nyimbo, Indiya Planing Right Society (IPRS) ndi mabungwe ena olemba zikalata zachinsinsi kaŵirikaŵiri amasonkhanitsa nyumba zachifumu; zimenezi ziri zolipiridwa kotheratu ndi wojambulayo.

Kufunsa Zokhudza Zojambulajambula

Mapilo a Mapilo a Mapilo (GST) amathandizanso pa nchito zaluso ndi zacikhalidwe. Kuyambira July 2017, GST imalamulidwa pa nchito zonga:

  • Maseŵera a moyo (kobiri, tatre, dansi) – oyenera kuperekedwa ndi 18% GST ngati mtengo wa tikiti uposa 76500 pa munthu. Ngati mtengo wa tikiti uli 76500 kapena ochepera, mautumikiwo samaloledwa.
  • Kulandira ndalama zachifumu – kulingaliridwa kukhala ntchito, yochitidwa ndi 18% GST ngati wolandirayo ali ku India. Komabe, ngati mafumu alipiridwa kwa wojambula wachilendo, angalingaliridwe kukhala ntchito ndi kupatsidwanso ndalama.
  • Kugulitsa zojambula zoyambirira kapena zojambula – ngati mtengo wake umaposa 76,500,000 pa malonda alionse, GST pa 12% ingagwiritsiridwe ntchito (malinga a zithunzithunziwo ali 12% ngati ntchitoyo si yolembedwa ndi munthu wopanga manja).

Akatswiri ojambula zithunzi zokhala ndi ma lakhs opitirira 7610 (68 lakhs ya magawo apadera) ayenera kulembetsa GST ndi kubwerera. Komabe, akatswiri ambiri angagwe pansi pa khomoli, kupanga kulembetsa kodzisankhira. Kufunsa katswiri wa GST kuli koyenera kupeŵa zilango.

Kukhometsa Msonkho Amisiri Achilendo ku India

Amisiri ochokera kumayiko ena amene amayendera India kapena kuchita masewera a ku India ayenera kutsatira malamulo a msonkho wa Aindiya. Ndalama zawo za misonkho zimaonedwa kuti “zimapezedwa kapena kukwera ku India. Pa gawo 9(1)(i) ndipo n’zofunika kulipira. Makonzedwe ofunika ndi:

  • Ngati wojambulayo akugwira ntchito ku India, ndalama zonse zoyendetsera ntchitoyo zimalipiridwa ku India, pokhapokha ngati DTAA ikupereka mpumulo.
  • Ngati wojambulayo ndi wantchito wa kampani ina ya kudziko lina ndipo kampaniyo ndi imene imaimba, kampaniyo ingaonedwebe kukhala “yokhala ndi malo apamwamba” ku India chifukwa cha ntchitoyo, ndipo imachititsa kuti anthu azikhoma msonkho wa ndalama.
  • TDS pansi pa Gawo 194J (ndalama za chigawo) kapena Chigawo 194C (pamalipiro a pangano) angagwire ntchito, malinga ndi mtundu wa malipiro. Kugwira ntchito, Chigawo 194C chakugwiritsira ntchito (TDS pa 2% ya munthu mmodzi kapena HUF, 1% kwa ena) ngati malipirowo ali a ntchito. Komabe, ngati malipirowo ali a ntchito yaukatswiri (monga mmene amachitira), liŵiro la chigawo 194J (10%) likhoza kugwira ntchito. Kusiyanitsako kaŵirikaŵiri kumaikidwa pa 2% ya munthu aliyense/HuF; imakhala yotetezereka pamlingo wokulirapo kuletsa kuchotsedwa.

Ojambula zithunzi ochokera kunja ayenera kukhala ndi Nambala ya Secrey Accounting (PA) ku India kuti apeŵe ziŵerengero za TDS. Popanda PAN, TDS imachotsedwa pamlingo wa 20% kapena chiŵerengero cha mphamvu, chilichonse chimene chili chokwera.

Kutsatira ndi Kulimbikitsa Zofunika

Ojambula ndi mabungwe onse a chikhalidwe olandira ndalama zokhometsa msonkho ayenera kulemba ndalama zobwezeredwa pachaka.

  • ITR-1 (Sahaj): kwa anthu okhala m’dziko okhala pa malipiro, nyumba imodzi, ndi magwero ena (monga chiwongola dzanja). Osati oyenerera kwa akatswiri a bizinesi kapena abizinesi.
  • -3: kwa anthu amene amapeza ndalama kuchokera ku malonda kapena ntchito. Ojambula ambiri amaloŵa m'gulu lino.
  • ITR-4 (Sugam): kwa anthu amene amasankha msonkho wokakamiza pansi pa Chigawo 44ADA (malisiti a magilosi kufika ku 7650 lakhs).
  • . kaamba ka makampani, LLP, ndi AOP (kusintha kwa anthu) – kaŵirikaŵiri ogwiritsiridwa ntchito ndi zikhalidwe za anthu kapena ma troupe.
  • KUSIMBA: kwa mapangano ndi mabungwe odzinenera kuti sakufuna kulowa m’zigawo 11, 12, kapena 12A.

Ojambula ayeneranso kugwirizana ndi makonzedwe a misonkho ngati ndalama zawo zonse za msonkho ziposa 7610,000 m’chaka chandalama. Kulephera kukhoma msonkho pasadakhale kungakope chidwi cha anthu pansi pa Chigawo 234B ndi 234C.

Kusunga Zochita Zabwino Koposa

Kusunga zolembedwa zoyenera nkofunika kwambiri pogula ndalama zochepetsedwa ndi kupeŵa kupendedwa.

  1. Malita a makampani onse, malonda, ndi ndalama zogulitsira.
  2. Malipilo a ku banki ndi malipilo.
  3. Mapangano ndi okonza zochitika, masitolo osungiramo zinthu, kapena ochirikiza.
  4. Kugula ndalama zowonongedwa (zotengedwa m’masitolo, zipangizo, lendi, ndi zina zotero.).
  5. Zikalata zolembetsa.
  6. Kadi la khadi la PNG ndi chikalata cholembetsera (ngati n’koyenera).

Kwa awo amene amagwira ntchito monga osunga ndalama, kuli kwanzeru kusunga maakaunti a ku banki osiyana kaamba ka ndalama zopezedwa ndi zowonongedwa zaumwini.

Zochitika Zaposachedwapa ndi Ziŵeruzo Zachiweruzo

Msonkho wa ndalama zimene anthu amakhoma m’mafakitale wasintha kwambiri m’zaka zaposachedwapa.

  • Chigamulo cha Khoti la Akanema: [[FLT :1] M'nkhani ya [FLT:] Wolengeza [[FT:2] Wopereka Masheya a Malo. M. R. & Co. [[FLT:] [20]), Khoti linavumbula kuti ndalama zopezedwa ndi akatswiri a mafilimu kuchokera ku ku kuseŵero, kuimba, kapena kuvina zikupanga “ndalama, pokhapokha ngati wojambulayo ali pansi pa pangano la utumiki. Izi ndi zoyendera.
  • [[FLT :0] Kugwirizanitsa : Boma lapanga kuti kukhale koyenera kugwirizanitsa PAN ndi Adhaar kaamba ka kubwezera. Ojambula opanda Aadhaar ayenera kufunsira kuti akhululukidwe kapena nkhope m'kaundula.
  • Gawo lofufuza la maso: [[FLT :1] Kupenda misonkho kwa malipiro tsopano kuli kosayang'ana, kuchepetsa ukulu wa tsankho laumwini. Komabe, akatswiri aluso ayenera kutsimikizira kuti kutsata kwa makompyuta onse kuli kolondola ndi kwapanthaŵi yake.
  • CDT pa msonkho wotsatira wotsatira kwa akatswiri: Mphindi No. 9/2020 anamasulira kuti anthu oyenerera Chigawo 44ADA angalengeze phindu pa 50% ya malisitisi aakulu popanda kusungitsa mabuku a zolembedwa. Zimenezi zimatsimikizira kugonjera kwa akatswiri ang'onoang'ono.

Kuwonjezerapo, kukakamiza kwa boma kaamba ka kutumiza mayunifomu kumatanthauza kuti ojambulawo amagwiritsira ntchito pa Intaneti kupyola mapulatifomu ayenera kugwirizana ndi zogaŵira za e-commerce TDS pansi pa Gawo 194-O (1% TDS pa malonda aakulu). Izi zimagwira ntchito ngati papulatifomu ili woyendetsa malonda amagetsi.

Malangizo Othandiza Anthu Odziwa Kupereka Msonkho

Kulinganiza bwino misonkho kungathandize ojambula kusungitsa ndalama zawo zambiri.

  • Ndalama za nthaŵi ndi zowonongedwa: Ngati nkotheka], sinthani mtengo wa ndalama chaka chotsatira ngati ndalama za chaka chathazo nzambiri, ndi kuwonjezera ndalama zowonongedwa (m', kugula zinthu) kuchepetsa ndalama zolipiridwa.
  • Desiki loikizira chigawo 80RRB: vomerezetsa ntchito zanu zovomerezeka ndi kupempha kuchepetsedwa kwa ma 763 lakh pa ndalama zachifumu.
  • Sankhani bwino msonkho wotsatira: Ngati ndalama zanu zenizeni zikuposa 50% ya malisiti aakulu, kusankha kuŵerenga kwanthaŵi zonse mmalo mwa Chigawo 44ADA kuti mupeze ndalama zokwanira.
  • Kupereka zopereka zothandizira anthu osoŵa: Zopereka kwa anthu ololedwa ndi chikhalidwe pansi pa Gawo 80G kungachepetse kulipira msonkho pamene mukuchirikiza maluso.
  • Manda ya ndalama zopuma pantchito: Zopereka ku Bungwe la National Pension System (NPS) pansi pa Gawo 80CCD(1B) imalola kuikizidwa kowonjezereka kwa ma 760,000.
  • Samalani ndi GST: Ngati muyandikira khomo, lingalirani kulembetsa modzifunira kuti mulembe ngongole ya msonkho pa zowonongedwa.

Kumaliza

Kupereka msonkho wa ndalama kuchokera ku ntchito zaluso ndi zachikhalidwe ku India nkodziŵika bwino koma nkokhoza kuyendetsedwa ndi chidziŵitso cholondola ndi kulinganiza. Akatswiri ayenera kumvetsetsa kusiyanasiyana kwa ndalama zimene amapeza, kugwiritsa ntchito kusasulidwa ndi zoikizidwa pansi pa lamulo la Malamulo, ndi kugwirizana ndi zofunikira za kukonza ndi TDS. GST imawonjezeranso chidutswa china chimene chingafunikire chisamaliro, makamaka kwa awo amene ali ndi makampani aakulu. Mwakusunga zolembedwa zolondola, kufunsira akatswiri a za misonkho, ndi kukhala ogwirizana ndi masinthidwe alamulo, akatswiri a zojambula angasunge ntchito yawo yopanga zinthu pamene akukwaniritsa mathayo a msonkho.

Kaamba ka chitsogozo chowonjezereka, gwiritsirani ntchito webusaiti ya boma yolandira Dipatimenti ya Mtungo ndi CBIC ya GST. Kuwonjezerapo, Indian Faning Right Society [ imagaŵira zothandizira kulinganiza ndi kuyang'anira ufumu.