Ndalama zakuda [1] Ndalama zimene sizinalengezedwe kwa akuluakulu a msonkho . Indiya imabisa kukhulupirika kwa chuma mwa kumanitsa boma ndalama zofunika kwambiri, kupatsa ziphuphu, ndi kusokoneza mpikisano wachilungamo. Mawuwo amaphatikiza ndalama zonse ziŵiri zoperekedwa kupyolera m'ntchito zosaloledwa ndi lamulo (m’chitsanzo, chiphuphu, kugulitsa ndalama zoyendetsera ndalama za msonkho) ndi ndalama zovomerezeka zimene zabisidwa mwadala kuletsa misonkho. M'zaka khumi zapitazo, India wakhazikitsa chimodzi cha zida zovomerezeka kwambiri zalamulo zoletsa ndalama zakuda, kuphatikiza malamulo a m'banja auchigwirizano wa mayiko, ndi malamulo amphamvu. Nkhani ino ikufufuza mmene malamulo a ku India a msonkho a anthu akuda, kufufuza malamulo a boma, ndi zitokosoko zamphamvu zimene zikupitirizabe.

Kugwira Ntchito ya Malamulo Yogulitsa Ndalama Zakuda

Njira ya India yothetsera ndalama zakuda ili pa malamulo ambiri amene amayang'anira chuma chapanyumba ndi chakutali kwa nyanja. Malamulo atatu aakulu . "Indail Task Act , 1961; Benami Transbitions (Profibition) Act, 1988 (monga kukonzanso); ndi Black Monde (Undidad Eniversed and Asset) ndi Kulinganiza kwa Mtengo wa Mtengo, 2015-$(*) kugwira ntchito m'kamangidwe ka misonkhoti kuti apeze, alangize, ndi kuchotsa chuma. Kuwonjezerapo, Kuteteza kwa Ndalama za Laundering Act (MMLA), 2002, ndi kuwonjezera pa malamulo a Exchange (FM), 1999, kugaŵira zida zosungitsa malonda.

Ndalama Zolandira Msonkho, mu 1961

Malamulo a Inhome Tax Act adakalibe maziko a boma lapanyumba loletsa ndalama zakuda. Ilo limalamula kuti munthu aliyense, kampani, ndi kampani alembe zobwezera pachaka kutchula magwero onse a ndalama. Malamulo ofunika angapo amaukira ndalama zosadziŵika:

  • Kusankha 68-69D:[[FLT :1] Magawo ameneŵa amapatsa akuluakulu a msonkho mphamvu yosamalira ngongole zosadziŵika, zoikizira ndalama, ndi zowonongedwa monga malipiro kuchokera ku magwero osadziŵika. Ngati wopereka msonkho satha kulongosola mokhutiritsa magwero a ndalama zoikizidwa m’mabuku awo, kapena magwero a ndalama zowonongedwa popeza chuma, Mkulu wa Assess Office angawonjezere ndalamazo ku ndalama zonse za wopereka msonkho ndi msonkho wake pamlingo wa ndalama za papilo (kufikira 60% yowonjezera pa kukwera ndi kukwera kwa ndalama ndi maseti).
  • Kufunafuna ndi Seiza (Malo 132 ndi 132A): Apolisi audindo angapange kufunafuna kodzidzimutsa, kutenga ndalama zosaŵerengeka, zokometsera, ndi zolembedwa, ndi pambuyo pake kuwona phindu lobedwa kukhala ndalama zosadziŵika. Pankhani zapamwamba, makonzedwe ameneŵa achititsa kupezedwa kwa zikwi za adokowe m'chuma chobisika.
  • Kubisa ndi Kuweruza: Kubisa ndalama kumakopa chilango cha 100% kufikira 300% ya msonkho wofuna kupeŵedwa. Kuthaŵa dala kungatsogolerenso ku upandu, kuphatikizapo kumangidwa kwa zaka zisanu ndi ziŵiri pansi pa Gawo 276C la Chikalata cha Act.

Kuti lilimbikitse kugonjera mwaufulu, boma nthaŵi ndi nthaŵi layambitsa njira zodziŵikitsa zonga ngati Declaration Scheme, 2016 [1] , zimene zinalola okhoma msonkho kulengeza chuma chapanyumba chosadziŵika ndi ndalama posinthana ndi mtolo wa msonkho wonse wa 45% (30%, msonkho 33%, perlation, ndi 10%). Zonena zoposa 64,000 zinaikidwa, zikumasulitsa pafupifupi 767,382 za chuma chosaŵerengeka.

Lamulo la Benami Transactions (Provictions), 1988 (monga momwe anawongoleredwa mu 2016)

Benami project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • [[FLT: 0] Kufutukuka kwa chitukuko: Kusintha kwa 2016 kunakulitsa kumasulira kuphatikiza kugula kulikonse kumene malowo amachitidwa m'dzina lopeka kapena kumene mwiniyo wopindulitsa sangapezedwe. Kuphatikizanso kuphatikizapo zinthu zimene munthu amene sangathe kugula zinthuzo ali nazo.
  • [[FLT: 0] Adjuparce Boma ndi Appellate Tribunal: A Benami Prohibition Adjual Adjual Authority (BPAA) ndi Appellate Tribunal inakhazikitsidwa kuti isamalire bwino milandu.
  • Kubisa: [[FLT :1] Kuloŵa m'malonda a benami kuli ndi chilango cha kumangidwa kowopsa kwa zaka zisanu ndi ziŵiri ndi kulipiritsa 25% ya mtengo wosakondera wa katundu. Kuwonjezerapo, katundu angalandidwe ndi boma lapakati.

Mu 2023, dipatimenti yoona za ndalama inaika malo a mtengo wa benami opitirira 76100,000 pa lamulo limeneli.

Ndalama Zakuda (Zopezedwa ndi Zoikidwa za Kunja) ndi Kupereka Msonkho, 2015

Lamulo lapaderali limakhudza kwambiri ndalama za anthu akunja.

  • Kuvumbula kwa lamulo: Nzika iriyonse (osiyana ndi imene imatchedwa kukhala nzika koma osati mwachibadwa) iyenera kusimba chuma chawo chachilendo ndi ndalama zimene amapeza pobweza msonkho wawo wa pachaka. Kulephera kuchita tero kumakopa chilango cha 7610 lakh.
  • Msonkho ndi chilango chokwera: Ndalama ndi katundu wosatsekerezedwa amakhomedwa pamlingo wa 30% (kuwonjezerapo ndi masesi). Kuwonjezera apo, chilango cholingana ndi 90% ya msonkho waperekedwa, kupanga chiwonkhetso chogwira mtima cha 96% ya ndalama zosalembedwa.
  • Upandu: Mosiyana ndi kulephera kuulula msonkho wa panyumba, kulephera kuulula zinthu zachilendo ndi mlandu wa upandu wa kumangidwa kwamphamvu kwa zaka 10. Lamulolo limaphatikizaponso makonzedwe a kuchonderera kwa awo amene amaulula mwaufulu asanapezedwe.

Act yakhala yothandiza kwambiri kuweruza anthu otchedwa m'Mapepala a Panama ndi Mapepala a Paradaiso kutuluka. Yalimbikitsanso okhoma misonkho ambiri kugwiritsira ntchito Window ya One-Nkaikiro (2016) kulengeza chuma chachilendo pamlingo wotsika wa 60% (kuphatikizapo kutulutsa ndi chilango).

Boma Limachitapo Kanthu Ndipo Limayendera

Kuphatikiza pa malamulo apamwamba, boma la India lakhazikitsa njira zingapo zowonongera zinthu zachilengedwe zimene zimalola anthu akuda kukhala ndi ndalama zambiri.

Kutengedwa Mwachiwanda mu 2016

Pa November 8, 2016, boma linasintha ndalama 76500 ndi 761,000, ndipo linachotsa mbiri yawo monga yauve. Kusintha kwakukulu kumeneku kunakhudza ndalama zokwana 76.44 lakh crore (pafupifupi 86 peresenti ya ndalama zimene zinkagwiritsidwa ntchito) zimene zinkaonedwa kuti sizinalembedwe. Ngakhale kuti kusokonezeka kwa kanthawi kochepa kwa chuma kunali koopsa, lamuloli linatha m’mbali zingapo:

  • Kubweretsa ndalama m'madongosolo a banki: Koposa 99% ya manotsi ochitidwa ndi ziwanda anabwezedwa kubanki, kusonyeza kuti eni ake ambiri anakakamizidwa kusungitsa ndalama zawo . Zimenezi zinalola dipatimenti ya msonkho kudutsa ndandanda ya ndalama zimene apeza.
  • Owonjezera pa maziko a opereka msonkho: [[FLT :1] Kutsatira kugawidwa kwauchiŵanda, chiŵerengero cha zobwezedwa za msonkho wa malipiro chosungidwa chinakwera kwambiri. Masheya atsopano ndi okayikira a chiwonkhetso cha 76.97 lakh crore adalembedwa kuti afufuzidwe mowonjezereka.
  • Ndalama zolipidwa za Thupi: Kuwopsezedwa kwa kugwiritsa ntchito ziŵiya za magetsi zinafulumizitsa kutengera njira zolipirira za magetsi zonga UPI, BHIM, ndi zikwama za magalimoto, kuchepetsa kugaŵidwa kwa ndalama zosaŵerengeka kwa nthaŵi.

Magulu a apandu adakali okhoza kupambana, koma mosakaikira kuipitsidwa kunasokoneza zinthu zachilengedwe zakuda ndi kukakamiza ambiri kupanga mabizinesi awo.

Msonkho (GST) Udindo wa Ndalama ndi Mautumiki

Kuyamba kwa GST pa July 1, 2017, kunalowa m’malo ntchito ya boma ndi yapakati yosaimira malamulo ndi misonkho yogwirizana, yooneka bwino. Mwa kugwirizanitsa mainice a msonkho wa ndalama za ndalama zoyendetsera msonkho ndi intaneti yogwirizana ndi yofuna kuti makompyuta asunge, GST inapangitsa kuti makampani asamathe kugulitsa kapena kugula zinthu zotsala. Makampani oteteza ku boma aphatikizapo:

  • Nthambi za njira: Njira ya magetsi yovomerezeka yoyendetsera zinthu pamwamba pa 760,000 imatheketsa kulondola kwa nthaŵi yeniyeni ndi kuchepetsa mwaŵi wa kunyamula katundu popanda mapepala oyenerera.
  • Through foroption imaloledwa kokha ngati wogulitsayo wanena kugulitsako kubwerera kwake. Izi zimapanga njira yachilengedwe yopimira kunsi kwa mainvoice ndi ma invoisi achinyengo.
  • Madeta anazindikirika:[[FT:1] Anetwork a GST amagwiritsira ntchito zolemba zapamwamba kutulukira zosagwirizana, njira zachilendo, ndi zopereka zapamwamba za okhoma msonkho, zimene zimatsogolera ku kuŵerengera ndi kufufuza.

Chiyambire kugwiritsa ntchito GST, ndalama za msonkho zosadziŵika zawonjezeka kwambiri, chifukwa cha kugonjera bwino. Komabe, kuthaŵa ku mainfoice achinyengo ndi makampani opanga zitsulo kudakali chitokoso, kusonkhezera boma kuyambitsa njira yosintha ndi malamulo owonjezera kulembetsa.

Njira Zina Zofunika

  • Pradhan Mantri Garib Kalyan Yoroya (PMGKY), 2016: Chiweruziro chaufulu cha awo amene anaika ndalama za ziwanda zoposa ndalama zawo. Olengeza anapereka 30% ya msonkho, 33% surrough, ndi 10%, chiŵeruzo chokwanira pafupifupi 73% ya ndalama zolengezedwa. Pafupifupi 764,900 crore analengezedwa pansi pa chiwembu chimenechi.
  • Se Vish Scheme, 2020: [[FLT ] Pamene kuli kwakuti kwakukulukulu programu ya chisankho cha msonkho, inathandiza kuchepetsa kuŵerengera kogwirizana ndi kupenda ndalama zakuda ndi kulimbikitsa okhoma msonkho kukonza milandu ndi kulipira ndalama zotsutsana.
  • Kuyeretsa Ndalama : Mkupiti wa chidziŵitso woikidwa pambuyo pa kuikidwa kwa ziŵanda, kumene maakaunti okayikira anafufuzidwa ndi kupemphedwa kupereka mafotokozedwe a pa Intaneti. Milandu yoposa 18 lakh inasamaliridwa, ndipo m’zochitika zambiri, zowonjezera zinapangidwa ku malipiro chifukwa cha ma nyukiliya osadziŵika bwino.

Kugwirizana kwa Mayiko ndi Kusinthana Chidziŵitso

Akuluakulu a za msonkho ku India anakhazikitsa mapangano a mayiko osiyanasiyana kuti apeze ndalama zakuda zimene zinasungidwa kunja. Nyengo ya kubisa banki yawonongeka kwambiri, chifukwa cha malamulo monga Common Reporting Standard (CRS) ndi Act of Teach Treaty Compliance Act (FATCA).

Chipangano cha Bungwe Lolamulira (MCAA) kaamba ka CRS

India ndi wopereka chikalata kwa MCAA , , , ikumamalizidwa pansi pa bungwe la Economic Cooperation and Development (OECD). CRS imafuna mabungwe a zachuma kuti atenge mbali m'maboma kuti adziperekere okha chidziŵitso chonena za eni ake a kumaiko ena. Zimenezi zimaphatikizapo tsatanetsatane wa ndalama za banki, phindu, ndi ndalama zina. BRS . DRS inayamba kuchitika mu 2018, ndipo kuyambira pamenepo, boma lalandira chidziŵitso cha zandalama kwa anthu zikwi zambiri a ku India okhala ndi maakaunti ena m'mayiko a CRS-complient.

Zikalata za Msonkho ndi AASHUMI

India wasaina Malamulo Osiyanasiyana Oletsa Tchatsa (DTAAs) ndi maiko oposa 90 ndi Treaxial Information Adrects (ASTIA) ndi ena ambiri. Mapangano ambiri ameneŵa ali ndi makonzedwe osinthana chidziŵitso pa kupempha, kusinthana, ndipo ngakhale kufunsa msonkho panthaŵi imodzi. Komabe, DTAA ndi Switzerland, yothandiza kuyambira 2018, imalola India kupeza chidziŵitso chosavuta cha maakaunti a banki a ku Switzerland omwe anthu ake [1]

Chipangano cha FATCA cha Boma

Pansi pa Act station Truat Compliance Act ya US Foreign Act, India anasaina bungwe la Intergovernment Account mu 2015 limene limalamula mabungwe a zachuma a India kuti alembe tsatanetsatane wa dziko la United States komanso kuti apereke lipoti la ndalama za anthu a ku India. Zimenezi zathandiza kuti chuma cha m'mayiko a United States chioneke bwino.

Kuzenga Mlandu Ndalama Zakuda za Kunja

Ndi chidziŵitso kuchokera ku mapangano ameneŵa, Directorate of Criminal Investigation (DCI) pansi pa Central Board of Direct Confect Confect Commation (CBT) yayambitsa kuzenga mlandu kokulira kwa projekti. Mwachitsanzo, milandu yochokera ku mpambo wa HSBC Geneva ndi Mapepala a Panama achititsa kufunafuna, njiru, ndi madandaulo aupandu pansi pa Black Money Act. M'zochitika zina, chuma chakunja chosadziŵika chaikidwa ndi kugulitsidwa.

Mavuto a Kupanga Ndalama Zakuda

Ngakhale kuti ndalama za anthu akuda zili ndi mphamvu, zikupitirizabe kuvuta kwambiri.

Ziphuphu ndi Kupondereza Ndale

Ndalama zakuda kaŵirikaŵiri zimaloŵetsedwa m'zandalama zandale, kupanga bungwe lochirikiza limene limatsutsa kusungidwa. Pamene kuli kwakuti njira ya Electoral Bond inayambitsidwa kubweretsa kuwonekera, ndipo pambuyo pake kuwonongedwa ndi Bwalo Lapamwamba mu 2024, kuchuluka kwa ndalama zosaŵerengeka m'masankho kudakali nkhaŵa. Olemba nkhani ndi atolankhani ofufuza atsimikizira mmene ndalama zoletsedwa zikugwiritsidwira ntchito kusonkhezera zotulukapo zosankhidwa, kupangitsa kukhala kovuta m'zandale kuswa magulu ena.

Mabogi Ocholowana

Okhoma misonkho okhomedwa bwino amagwiritsira ntchito kusiyana pakati pa kulipira msonkho ndi kupeza ndalama, kugwiritsira ntchito kudalirana kocholoŵana ndi makampani opanga zitsulo m’madera osiyanasiyana, ndi kugwiritsira ntchito ziŵiya zapamwamba zimene zimathaŵa kupereka malipo. Nkhondo ya lamulo kaŵirikaŵiri imatenga zaka zambiri, ndipo ngakhale pamene olamulira ayamba, kusonkhanitsa misonkho ndi zilango kumachedwetsedwa ndi zipempho.

Ndalama ndi Kagulu Kamwaŵi

Ngakhale kuti pali kuwonjezereka kwa makompyuta, India amatsalabe wodalira ndalama zambiri, makamaka m’madera akumidzi ndi m'chigawo chamwaŵi. Ndalama zimasiya popanda njira yoyendera kufufuza, kupangitsa kukhala kosavuta kupeŵa msonkho wa ndalama, GST, ndi zopereka zina. Zoyesayesa za boma kuchepetsa ndalama (m., Chigawo 40A) cha Inhome Taxix Act imachotsa ndalama za ndalama zoperekedwa pa 760,000) zangoletsa njirayo.

Malo Osungira Malo a Kugombe

Pamene kuli kwakuti CRS ndi FATCA awonjezera kuonekera kwa kubanki yamwambo, malire atsopano onga ma scrypourrenccy ndi ndalama zoyendetsedwa bwino (Defi) akupereka mavuto atsopano. Msonkho wa India wa msonkho pa kupindula ndi 1% TDS yomwe ikusamutsidwa [1] yabweretsa ntchito ina m'makoka amsonkho, koma mkhalidwe wosadziŵika wa mabizinesi ambiri amalolabe ndalama zakuda kudutsa malire mopepuka. Boma likugwira ntchito pa pulogalamu yokulira kaamba ka ndalama za magetsi.

Njira: Kulimbitsa Nkhondoyo

India wapanga kupita patsogolo kodabwitsa m’kupanga makonzedwe alamulo ndi a kuyang’anira kutsutsana ndi ndalama za anthu akuda, koma nkhondoyo siinathebe.

Kuchepetsa Kuvutika kwa Msonkho ndi Kupereka Msonkho

Malamulo a msonkho ovuta kwambiri amapangitsa kuti anthu apewe kugwiritsa ntchito ndalama. Boma liyenera kupitiriza kulolera zinthu mosavuta mwa kuwonjezera njira zopimira popanda kuonera, mitundu yobwerera kumbuyo yodzaza, ndi kutumiza zinthu kuchokera ku malo achitatu (m’chitsanzo, kulembetsa katundu, kugulitsana ndi masheya). Njira zosavuta kuchititsa kuti ndalama zisamapezeke chifukwa kulolera kumangotsatira zinthuzo kumatsika kusiyana ndi kukwera mtengo kwa kuthaŵa ndi kuopsa kwa kutulukira.

Limbikitsani Kupanga Zonunkhira ndi Zonunkhira

Gawo la Inhood Truth Department (Project Insight) limagwiritsira ntchito mfundo zazikulu zodziŵira malonda okayikira. Kupimira m'maauntactive zimene zinganeneretu njira zopeŵera, kuyendetsa mbendera ndalama zachilendo, ndi kutsata kukhala ndi malo ovuta kuwongolera kwambiri kusungitsa. Boma liyeneranso kugwirizanitsa Aadhaar ndi zolembera za katundu, kulembetsa galimoto, ndi ndalama zapamwamba kuti zitheke kugwirizanitsa zinthu.

Pewani Chinyengo cha Ndale

Chigamulo cha Electoral Bond cha 2024 cha kuchepetsa ndalama za anthu osoŵa chinasonyeza kufunika kwa kugwiritsa ntchito ndalama zandale zooneka ngati zotsalira.

Chitani Zinthu Mogwirizana Kwambiri Padziko Lonse

India ayenera kulondola mwamphamvu kuwonjezerapo ngati ndi kugwirizana ndi zoyesayesa zambiri za kufutukula CRS ku madera owonjezereka, kuphatikizapo aja amene adakali okhoza kugwiritsa ntchito kotheratu kusinthana . Misonkhano yapansi yokhala ndi malo a msonkho iyenera kugwirizanitsidwa ndi makonzedwe a chidziŵitso chamwadzidzidzi ndi chochuluka. Chigwirizano cha msonkho cha padziko lonse (OECD Pillage II) chimakhudzanso kusintha ndi kugwetsedwa kwa zinthu, kuchepetsa mwakachetechete kupangidwa kwa ndalama zakuda.

Kulimbikitsa Chikhalidwe cha Anthu Chopereka Msonkho

Malamulo okha sangathetse ndalama zakuda; kusintha kwa kayendetsedwe ka anthu kuti atsatire modzifunira nkofunika. Zimenezi zimaphatikizapo maphunziro a msonkho, njira zoperekera mphoto potsatira (m' lekuatiso la, kutsika kapena kuchepetsa kwa mphamvu ya kunenera kolondola kwa mwamsanga), ndi chilango chochepa cha olakwa omwe abwerezedwa. “Ndimalipira Mtengo Wanga” ndachita mkupiti wa “Tsiku la Chibalo” ndi zochitika za pachaka zimene zili njira yolondola, koma kutumiza mokhazikika kuchokera kwa atsogoleri andale ndi kugwiritsira ntchito ndalama za msonkho kwamphamvu kwambiri.

Kumaliza

Malamulo a msonkho a ku India asintha kuchokera ku dongosolo la kuyendetsa zinthu kwenikweni kukhala madongosolo opanga zinthu, opanga zinthu zambiri amene amasiya malo ochepa a kusinthitsa chuma chapanyumba kapena chachilendo. Komabe, kuchedwa kwa Tchall Act ndi makonzedwe a chilango, Act ya katundu ya Benami Act ya katundu, ndipo ziletso za upandu za kumaiko akuphatikizidwa ndi njira zachilendo monga kusinthitsa, GST, ndi kugaŵana chidziŵitso cha mitundu yonse. Chiphuphu, kuchedwa kwa lamulo, ndi kupitirizabe kuyesa kupambana kwa njira zimenezi. Njira ya kutsogolo ikupezeka m'malamulo owonjezereka a msonkho, opimira patsogolo, osunga ndalama zandale, ndi kuwonjezera kugwirizana kwa mitundu yonse ya zandale. Kuphatikiza ndi kusungidwa ndi kuwonjezereka kwa dongosolo la misonkhoma ndi kuwonjezereka kwa kudalirana, kungaperekedwetsa ndalama zowonjezereka kwa ku instruption . [F1] [F1] [F4] yowonjezereka kwa mapangano a .[F1]