Kuzindikira Mayankho a Msonkho ku India: Zimene Wopereka Msonkho Aliyense Ayenera Kudziŵa

Kufufuza msonkho ku India kuli kupenda koyenera zolembedwa za munthu kapena za bizinesi zochitidwa ndi Dipatimenti ya Ndalama ya Makampani. Cholinga chachikulu nchakuti atsimikizire kuti ndalama zoperekedwa ndi misonkho yoperekedwa nzolondola ndi kutsata lamulo la Inhonda Trask Act, 1961. Pamene kuli kwakuti liwu lakuti “audit” lingamveke kukhala lowopsa, njirayo imamveka bwino pamene mwakonzeka. Kumvetsetsa mitundu yosiyanasiyana ya zoŵerengera, zomangira, ndi malamulo zimathandiza kuchotsa chinsinsi ndi kuchepetsa kupsinjika maganizo.

Kodi Nchiyani Chimayambitsa Kufufuza Msonkho?

Kuŵerengera msonkho ku India sikumangochitika mwamwayi; kumatsatira malamulo olongosoledwa bwino. Chochititsa chachikulu kwambiri ndicho kulandidwa kapena malisiti aakulu otchulidwa pa Gawo 44AB la Gawo la Malamulo a Msonkho wa Ndalama za Msonkho. Malamulowa amalamula kuti anthu okhometsa msonkho azilandira msonkho. Pano pali malamulo ofunika kwambiri:

  • Makampani: [[FLT :1] Ngati malonda anu onse, kubwerera, kapena malisiti aakulu aposa 761 crity m'chaka cha zachuma. Komabe, kwa mabizinesi amene amasankha kulinganiza kwa misonkho yopereka msonkho pansi pa Gawo 44 AD koma amalengeza malipiro otsika kuposa mlingo woikidwiratu, kuŵerengera kumakhala koyenera mosasamala kanthu za kubwerera.
  • Malowera: Ngati malisiti anu aakulu akuposa 7650 lakh (m'mbuyomu 7610 lakh, yokonzedwanso kuchokera ku FY 2023-24). Akatswiri amaphatikizapo madokotala, maloya, olemba mapulani, osunga ndalama, ndi zina zotero.
  • [[FLT :0] Cash Transactions: Ndalama zina zamtengo wapamwamba zogulidwa [1] monga 7610 lakh kapena kuposapo m'akaunti ya zosunga, kapena ndalama za ndalama [1] [1] [1] zotsala pa tsiku limodzi pa zowonongedwa za bizinesi [1]
  • Zina: Kubwereranso kokonzedwanso ndi masinthidwe aakulu, kupempha kwakukulu kwa zotsala, kusagwirizana pakati pa kubwerera msonkho wa ndalama (ITR) ndi For 26AS kapena AIS (AIS), ndi kusankha pansi pa “Comeputer SCrutiny Development . . . (CAS) ndi zifukwa zofala zosankhira zinthu.

Kwa madeti ndi mikhalidwe yamakono, ikutanthauza webusaiti ya Infonso Indict Office.

Mitundu Yopereka Msonkho ku India

Dipatimenti ya Inhondation Department imachita mitundu yosiyanasiyana, iliyonse imakhala ndi ukulu wosiyana ndi mphamvu. Kudziwa mtundu umene muyang’anizana nawo kumakuthandizani kukonzekera bwino.

  • .C compression (Kupenda 44 AB): Imeneyi ndi ndandanda yoŵerengera yochitidwa ndi Tchata (CA) yoyeneretsedwa. CA imatsimikizira mabuku anu ndi kusindikiza lipoti la kuŵerengera m'malembedwe (m'b., Lamvo 3CB, 3CD). Izi zimachitika musanaike ITR yanu.
  • Scrutiny Assessment (Kusintha 143): Atakonza kubwerera kwanu, dipatimenti ingasankhe mlandu wanu kuti aone bwino. Ofesi yofufuzayo amapenda zimene mufuna, zotsala zanu, ndi zolemba zina zochirikiza. Izi kaŵirikaŵiri zimaonedwa monga mtundu wovutitsa kwambiri, koma njira zofufuzira zosawoneka bwino zapangitsa kuti zikhale zadongosolo kwambiri.
  • Kusanthula kotsimikizirika: Kusanthula kwachindunji pa nkhani zakutizakuti zonga kupata ndalama, chuma chachilendo, kapena malonda a mtengo wapamwamba, mmalo mwa kupenda mokwanira kubwezera konse.
  • Zotsatirapo za Survey (Kukopa 133A): Ulendo wosalengezedwa ndi akuluakulu a za msonkho ku malo anu abizinesi kutsimikizira zolembedwa pamalopo.
  • Kufufuza ndi Seiza (Chiphunzitso 132): Kuvuta kwakukulu; kumaphatikizapo kufunafuna malo ndi kulanda chuma chosaŵerengeka. Kufunikira maziko abwino okayikirira.

Kwa okhoma misonkho ambiri, kupenda kodetsa nkhaŵa ndiko kupenda mosamalitsa. Mbiri yabwino: makonzedwe a dipatimentiyo ofufuza mosayang’ana, oyambitsidwa mu 2020, amawonjezera kuonekera kwa maso ndi kuchepetsa chitsenderezo cha kuyang’ana kumaso.

Njira Zimodzi - zina Zothandizira Kukonzekera Msonkho

Kukonzekera ndi njira imodzi yothandiza kwambiri kuti nkhawa zizichepa.

Ganizirani Ndalama Zimene Mumapeza

Malo amene mumatsatira poŵerengera ndalama ndi osavuta kugwiritsa ntchito.

  • Mfundo za Bank pa maakaunti onse (mapepala, ma sheki, thaundi yoikika) ya chaka chandalama cholembedwa.
  • Invoice ndi Ma Bills pa malonda onse, zogula, ndi zowonongedwa. Zotsimikizira kuti amaŵerengedwa (makamaka kaamba ka zifuno za GST).
  • [[MMWINI] Mawu a Chiloboti [[FULT:1] ndi ndandanda yobwezera, ngati kungatheke.
  • Umboni wa kuchuluka kwa zinthu: Kupanga 15G / 15H, mapepala a kampani, mafashoni a katundu, kuŵerengera kwa malikulu.
  • Zikalata zolembedwa ku Chiyambi (TDS) [[FORM:1] (Form 16/16A) ndi mapepala ofanana mu For 26AS.
  • Malipoti a Zaka Zakale Ofufuza ngati munapimidwa kale.
  • Kubwereranso (ngati walembetsa) ndi lipoti la chiyanjanitso.

Gwiritsani ntchito njira yosungira zinthu pa foni (m' lekuatiso la magetsi) yomwe ili ndi dzina la msonkhano umene umasonyeza chaka ndi pepala. Makampani angapange mapulogalamu oyenera monga Tly kapena Zoho Books. Akatswiri amafunika kugwiritsa ntchito dayale ya ndalama.

Muziwerenganso Mabuku ndi Zimene Zikupezeka m’mabuku Anu

Kugwiritsa ntchito mabuku anu ndi zolemba zakunja (bal, GST , Form 26AS) ndi mbendera yofiira ya omvera.

  • Kuyanjana kwa Bank: [[FLT :1] Pitanitsani kuloŵa kwa banki ndi buku lanu la ndalama kapena pulogalamu ya desiki. Sankhani macheque osamveketsedwa bwino ndi kutsimikizira kuti mapepala onse alembedwa.
  • Kuyanjana: Chivomerezo Chanu cholengezedwa m'mafunso a GST (GST-3B) chiyenera kulingana ndi kubwerera m'mabuku anu ndi ITR. Kulakwa kaŵirikaŵiri kumatsogolera ku kuwona pansi pa Gawo 37A la CGST Act ndipo kungatsendereze kuŵerengera msonkho kwa ndalama.
  • [[NTL:0] Kuyanjana: TDS iliyonse mu For 26AS iyenera kukhala ndi ngongole yofanana m'mabuku anu. Ngati TDS ilipo, tumizani wojambula kapena tumizani umboniwo kupyolera mwa njira yosonyeza.
  • Information State (AIS): Dipatimenti imagwiritsira ntchito AIS kugwirizanitsa ndalama zanu zosimbidwa ndi chidziŵitso chachitatu (kulembetsa koikitsa kwabwino, mtengo wapamwamba wa kuikizira, kubwezera kwachilendo). Kugwirizana ndi AIS yanu ndi kubwerera kwanu musanayambe kuŵerengera.

Chitsogozo chatsatanetsatane pa kuyanjanitsa chikupezeka pa -'ax'al , chimene chimafotokozanso mafomu a kuŵerengera zinthu m'chinenero chosavuta.

Ganiziraninso Msonkho Wanu Wobwerera ndi wa M’mbuyo

Musanapereke nkhani yanu kwa woyendera, pendani za kubwezera kumene munachita. Zophophonya zofala zimene zimaŵerengeredwa: ndandanda yosoŵeka (m’chitsanzo, tcheni AL kaamba ka chuma ndi zopinga ngati ndalama zonsezo ziposa 7650 lakh), kupata ndalama zamalikulu kosalondola, ndi kutsata ndalama zosatsatiridwa bwino.

  • Check imanyamula kubwerera kwa zotayika [[FL:1] kuyambira zaka zoyambirira. Ngati munataika, tsimikizirani kuti musunga kubwererako m'tsiku loikika; apo ayi, kutaikiridwa sikungachongedwe.
  • [[MLT:0] Muike ndalama zokwezedwa pansi pa Mutu VI-A (80C, 80D, etc.) ndi malisiti ochirikiza.
  • Ngati muli ndi chuma chachilendo , tsimikizirani kuti ndandanda ya FA yadzazidwa bwino. Kupanda kulephera kungatenge chilango chowopsa.

Ngati musunga zolembedwa zoyenerera m’chaka, kupenda kumeneku kudzakhala kofulumira, koma ngati mupeza mipata, ndi bwino kuikonzanso musanaibwezere, chifukwa kutero kumakhala kuchepetsa kuyerekezera kolakwika.

4. Mukakhale ndi Mlembi Woyenerera

Ngakhale ngati muli ndi chidaliro m’mafaindi anu, kuŵerengera msonkho ndi njira yalamulo.

  • Khalani ndi chidziŵitso cha kupenda makampani anu kapena mtundu wa ndalama zimene mumapeza.
  • Ndi bungwe la Institute of Chartered Accountings of India (ICAI).
  • Kodi mungafotokoze bwino zimene zikuchitika ndi kukuthandizani kukonzekera mayankho.

ICAI akupereka [[FL:0] directory ya makampani a ziŵalo . Kutomerana koyambirira kumatanthauza CA ikhoza kupenda zikalata zanu kudakalipo ndi kupereka ziwongolero asanayambe. Musayembekezere kufikira mutalandira chidziŵitso cha kulipira CA.

Kuyendera Makonzedwe a Kufufuza: Zimene Zidzayembekezeredwa

Kumvetsa siteji iliyonse kungakuthandizeni kukhala wodekha.

Chidziŵitso Choyamba ndi Kulabadira

Chidziŵitso cha pansi pa chigawo 143(2) chidzalongosola chifukwa chosankhira (m., malonda amtengo wapatali, osagwirizana). Mumakhala ndi masiku 15 kapena 30 oti muyankhe. Musanyalanyaze. Ngati mufuna nthaŵi yowonjezereka, jambulani pempho pa Intaneti. CA . Idzakonza yankho lachilamulo lomamatiza mapepala ofunikirawo. Pofufuza mosayang'ana, kulankhulana kulikonse kumachitika kudzera mwa ie Processive-e pa procestion malo a msonkho wa ndalama zimene amapeza.

Pamene Tinali Kupenda

Ofesala wofufuza (AO) adzapenda kugonjera kwanu. Angapereke mafunso apadera kudzera ku wailesi. Yankhani mfundo iliyonse pa mfundo imodzi ndi imodzi ndi zilozero za zikalata zanu. Kumbukirani zotsatirazi:

  • Musachuluke. Ambani bwino zimene akufunsa; chidziŵitso chowonjezereka chingachititse mafunso ambiri.
  • Sungani faelo yolinganizidwa ya makalata onse, kuphatikizapo malisiti ovomereza.
  • [[MLT:0] Kupitira ku CA yanu. Kawirikawiri apolisi amakambirana ndi CA mwachindunji, zimene zimachepetsa kupsinjika maganizo kwanu.

Mafunso ofala amaphatikizapo: kulungamitsidwa kaamba ka ziŵerengero za ndalama zokwera, umboni wa kuchotsa ndalama pamene akunyengerera, kapena kulongosola ngongole zosasungidwa kuchokera kwa achibale.

Kukhala Wodekha Ndiponso Waluso

Olemba mapepala ayamba ntchito. Samangoganiza kuti achita zoipa. Ngati simupeza chikalata mwamsanga, dziŵitsani wapolisi ndi kuchipereka m’chipinda chenicheni. Peŵani khalidwe lachiwawa kapena lodzitetezera. Kumbukirani kuti m'dongosolo losayang'anizana ndi munthu, wapolisiyo sakumana nanu.

Maupandu Ofala Opeŵera Mkati mwa Kufufuza Msonkho

Ngakhale okonzeka kulipira misonkho angakhumudwe.

  • Kutsutsa Kusintha kwapang'onopang'ono: Ngakhale 31,000 osagwirizana mu TDS kungachititse kupendedwa kwanthaŵi yaitali.
  • Kulephera kuyankha panyengo yoikika kungatulukepo kusanthula (mpambo wopanda choloŵetsera chanu), kumene kaŵirikaŵiri kumaphatikizapo zowonjezera zaukali.
  • M'Chikalata chokwanira: " Mwachitsanzo, kusonyeza loni popanda chipangano kapena chikalata cha ku banki chotsimikizira ku kubweza ndalama.
  • [[Nkhaŵa:0] Kusakonzanso Mayeso Akale: Nthaŵi zina dipatimenti yobwereza kumbuyoku. Khalani ndi mafaelo amenewo.
  • [[FLT :0] Chidziŵitso chomveka: Ngati wofufuza apeza ndalama za kubanki yachilendo zosadziŵika, zilango pansi pa Black Mone Act zingakhale zowopsa. Kuvomereza kuphonya msanga ndi kulipirira chilango chochepa ngati ziripo.

Njira imodzi yothandiza ndiyo kuŵerengera zinthu monamizira ndi CA yanu.

Zochita Zotsatira: Kumvetsetsa Zotulukapo

Atamaliza kuŵerengerako, mudzalandira lamulo lakufufuza pansi pa chigawo 143(3). Lamulolo lidzagwirizana ndi kubwerera kwanu kapena kupanga zowonjezera. Ngati simuvomerezana ndi lamulolo, muli ndi kuyenera kwa kukopa.

Mmene Zinthu Zimayendera

Ngati lamulo la kufufuzalo likuwonjezera msonkho wowonjezereka, mungapereke kwa Wolengeza wa Tchata (Appals) [Appel )] Pamasiku 30 a kulandira lamulolo. Ngati zimenezo sizikuthandiza, mungapite ku Tchall Appolate Tribunal (ITAT), ndipo potsirizira pake Khoti Lapamwamba, ndipo pomalizira pake Khoti Lapamwamba. Komabe, mikangano yambiri imathetsedwa pa KITA(A). CA YANUKE ingakutsogolereni bwino pa malingana ndi malingana ndi malingana ndi zimenezo.

Bwanji Ngati Nkhani Zapamsewu Zikulephera?

Ndiyeno mulandira lamulo lakuti “Osati Awonjezera”. Izi ndi zotsatirapo zabwino. Sungani dongosolo limeneli kukhala lotetezereka kaamba ka chosonyezera cha mtsogolo [1] Kungathandize ngati nkhani zofananazo zadzutsidwa m’chaka chotsatira.

Malangizo Omaliza a Msonkho Wopanda Ufulu Wofuna Kudzipanikiza

Kukonzekera ndi kulingalira ndizo zonse. Nazi njira zokhoza kuchitidwa mwachidule:

  • Kambani mapepala mwamsanga. Kanizani ngati chaka chandalama chitha, osati pamene chidziŵitso chifika.
  • Gwiritsirani ntchito luso la zopangapanga. Mapepala onse, gwiritsani ntchito pulogalamu yoŵerengera, ndi sungani makope a manambala m'mtambo mogwiritsa ntchito njira zofikira.
  • Tsala CA yabwino. Katswiri amasamalira 90% ya kupsinjika maganizo.
  • Kusunga chaka chomvera. Ngati mukonza molondola ITS, kukhoma misonkho panthaŵi yake, ndi kuyanjana ndi nthaŵi zonse, kuŵerengera ndi mwambo chabe.
  • Sungani malingaliro anu. Mapilo a msonkho ndi anthaŵi zonse; si aumwini. Mamiliyoni a osonkha msonkho amaŵerengedwa chaka chilichonse popanda chilango choopsa.

Pomalizira, sungasinthe pa masinthidwe a malamulo a msonkho. Mwachitsanzo, boma lakhazikitsa ulamuliro watsopano wa msonkho wa ndalama (IFUP 115BAC) umene uli wosiyana kuchokera ku FY 2023-24. Ngati mwasankha, tsimikizirani kuti musunga FOM 10-IE. Malongosoledwe otero kaŵirikaŵiri amasinthana ndi opereka msonkho. Kusintha kwatsopano pa njira zoŵerengera ndi mafomu, kapepala ka [FLT: 0] kubweretsa Mtengo wa E-FRIG [1] ndi kuifufuza nthaŵi zonse.

Mwa kumvetsetsa njira yochitira zinthu, kulinganiza mafaelo anu, ndi kufunafuna malangizo a akatswiri, mungayang’anizane ndi kufufuza msonkho ku India ndi chidaliro / osati kupsinjika maganizo.