Kuzindikira Msonkho ku India

Kusagwirizana pakati pa okhoma misonkho ndi akuluakulu a ku India sikwachilendo, polingalira za kuvuta kwa malamulo a misonkho, 1961, ndi kukonza malamulo ndi njira. Kutsutsana kwa misonkho kumabuka pamene pali kusiyana kwa malingaliro pa kumasulira kwa zopereka za msonkho, kuŵerengera ndalama zokhometsera msonkho, kuloledwa kwa ndalama zoikizidwa kapena zolandidwa, kapena kulephera kwa zilango. Kulakwa kungayambidwenso ndi kusagwirizana kwa malamulo pa kuŵerengera, kuŵerengera, kapena kukonzanso. Kumvetsa machitidwe a mikangano imeneyi ndi sitepi loyamba la kuithetsa bwino lomwe.

Dongosolo la misonkho la India limagwira ntchito motsatira malamulo a liwongo, kumene okhoma msonkho amalengeza malipiro awo ndi kulipira misonkho moyenerera. Akuluakulu a msonkho amabweza zimenezi mwa njira zosiyanasiyana . Kuyang'ana, kupenda, kapena kuŵerengera koikidwiratu. Pamene kusagwirizana kwapezedwa, kapena pamene woyang'anira wopereka msonkhoyo sagwirizana ndi kaimidwe ka wopereka msonkho, chikalata chotsutsa chiperekedwe. Wopereka msonkho ayenera kuyankha mwamsanga ndi ndi mapepala oyenerera. Kulephera kuchita zimenezo kungatsogolere ku malamulo apadera, zifunitso za msonkho wokwera, ndi zifunitso zapamwamba, ndi zilango kapena zilango.

N’kofunika kudziŵa kuti mikangano ya msonkho si ya msonkho wokha. Ikhozanso kuphatikizapo Mapiki ndi Masheya a Makampani (GST), ntchito ya pa fakitale, kapena kutumiza mfundo zapakati. Pamene kuli kwakuti nkhani ino ikunena makamaka za mikangano ya msonkho, mfundo zambiri zimagwira ntchito pa mitundu ya msonkho. Makina a chigamulo ku India amaikidwa m’malo osiyanasiyana, kupereka mwayi woyang'anira ndi woweruza. Wopereka msonkho wokonzeka bwino kwambiri amene amamvetsa bwino mindayi angayendetse zinthu modalirana ndi mtima wake.

Zochititsa Ndewu Zofala za Msonkho

Kusalola Ndalama ndi Malamulo

Chimodzi cha zifukwa zofala kwambiri zoperekera mikangano ndizo kuchepetsa ndalama zowonongedwa pa malonda, kukwera mtengo, kapena ndalama zina zimene wokhometsa msonkho ananena. Akuluakulu a msonkho anganene kuti ndalama zowonongedwazo sizokha ndipo sizili zokwanira pa ntchito za bizinesi, kusoŵa zikalata zothandizira, kapena kuswa zinthu zina zogwirizana ndi malonda ogwirizana ndi malondawo, ndalama zimene amalipira. Mwachitsanzo, pansi pa chigawo 40A(3), malipiro oposa 760,000 a ndalama (kapena 765,000 a onyamula katundu) sagwirizana pokhapo ngati mikhalidwe yapadera ilipo. Masheya ayenera kusunga mapepala olimbitsa thupi, mapangano, umboni wa malipiro, ndi zigamu za bungwe lililonse.

Kutumiza Masinthidwe

Makampani ndi mabungwe a m'mayiko osiyanasiyana amene amachita malonda ndi makampani osiyanasiyana amayang'anizana ndi mikangano yokhudzana ndi malonda. Malamulo opititsa ku dziko la India amafuna kuti malonda azikhala pa utali wa m'manja. Ngati akuluakulu a msonkho aona kuti mtengo wogulitsidwawo umachoka pa mtengo wa mkono, angasinthe ndi kuwonjezera kusiyana kwa ndalama zopindulidwa ndi msonkho. Kusintha kumeneku kungakhale kolimba ndipo kumatsutsidwa kaŵirikaŵiri ndi okhoma msonkho. Kutsutsanako kumadalira pa kupenda koyenerera, kusankha njira zotengera, ndi maphunziro a benchi. Kupititsa patsogolo Pricking Revies (Monga) ndi malamulo a m'ma port kukhoza kuchepetsa mikangano yoteroyo, koma amafuna kuvomerezana kwa opereka chitokosokoso.

Kuganiziridwa kwa Ndalama ndi Msonkho

Malo ena otchuka ndi akuti ndalama zimene anthu amagula ndizo ndalama zimene amapeza kampani, ndalama zimene amalipira. Zinthu zimene amasiyanitsa anthu chifukwa cha misonkho, kusakhoma msonkho, ndi ndalama zimene amalipira zimasiyana. Mwachitsanzo, kugulitsa magawo otchulidwa pa chaka chimodzi kungathe kuonedwa ngati ndalama zimene ndalama zamalikulu za masiku ambiri zikulandira komanso kulipira msonkho wochuluka, pamene malondawo ngati aikidwa pa ndalama za msonkho monga misonkho. Cholinga cha wopereka msonkho, kuchuluka kwa mabizinesi, ndi nyengo yochita kupendedwa kuti adziwe mutu wolondola. Kuwononga ndalama za msonkho kumabukanso chifukwa cha malo amene munthu wa msonkho amalipira, kumene kumapangitsa kuti malonda apeze ndalama za msonkho ayendetsedwe.

Kukhulupirika ndi Chikondwerero

Ngakhale pamene kupempha msonkho kwakukulu kwathetsedwa, zilango ndi chikondwerero kaŵirikaŵiri zimakhala nkhani ya mikangano yosiyana. Malamulo amaikizidwa pansi pa zigawo zosiyanasiyana, monga Chigawo 271(c) kaamba ka kubisa ndalama zopezedwa kapena kupereka mfundo zosalongosoka, kapena Chigawo 271B kuti chilephere kuŵerengeredwa. Chikondwerero cha pansi pa zigawo 234, 234B, ndi 234C chaikizidwa chifukwa cha kulephera kulipira msonkho woyambirira, kuchedwa kubwezera, kapena kupereŵera kwa malipiro. Wopereka msonkho angapikisane ndi levy pa maziko a chifukwa chabwino, kusoŵa kwa anthu, kapena kuchotsedwa ndi dipatimenti. Chikhotereko chaposachedwapa ndicho kugwiritsiridwa ntchito kwa malamulo oletsa msonkho, kuchititsa kulipira kofunikira kaamba ka kubwezera kwa mapangano awo opereka msonkho.

Ntchito Yothetsa Vutoli ku India

Kunyenga kwa Maulamuliro Ofuna Kuwapeza

Kumvetsetsa kumene mlandu wanu uli ndi ulamuliro ndi umene uli ndi ulamuliro nkofunika kwambiri pa zochitika za panthaŵi yake ndi zogwira mtima za pa nthaŵi yake.

  • Wopereka msonkho wa Infit Infit (Appals) [CIT(A)] [1] [1] --BUKU loyamba lopereka msonkho. Wopereka msonkho aliyense motsatira lamulo la wofufuzayo angapereke apilo pamaso pa CITI(A). CITI(A) ili ndi mphamvu zokometsera, kuwonjezera kwa ntchitoyo kungawonjezeredwe [1]
  • Zotsatirapo Through Appellate Tribunal [ITT] [1] [1] -appelte forum . Zipilo zochokera ku CIT(A) zimalamula kuti zikhale ndi ITAT, bungwe la quasi-judicial . ITAT ndilo lamulo lomalizira lopeza, ndipo zosankha zawo zimapereka lamulo kwa akuluakulu a msonkho m'zaka zotsatira kwa wopereka msonkho yemweyo ngati nsonga zake sizisintha.
  • Khoti Lapamwamba [1] – Zipilo kuchokera ku ITAT pa mafunso aakulu a lamulo zimanama ku Khoti Lalikulu. Khoti Lalikulu silimatsimikiziranso mfundo za axamine; limalingalira nkhani za lamulo zokha.
  • Khoti la Ufulu la India [1] – Chikalata chapamwamba koposa chopendutsira mlandu. Zikaweruziro zochokera ku Bwalo Lalikulu lamilandu zingamvedwe ndi Khoti Lalikulu ngati ziphatikizapo nkhani yaikulu ya lamulo ya kufunika kwa anthu.

Mtengo uliwonse uli ndi malire a nthaŵi. Mwachitsanzo, apilo ku CIT(A) iyenera kusungidwa m'masiku 30 kuchokera pa tsiku la kulanditsa lamulolo. Zikhululukiro zapambuyo pake zingavomerezedwe ngati chochititsa chokwanira , koma kuli kowopsa kudalira pa kuvomerezana. Opereka ndalama ayenera kulembetsa masiku a masiku pa makalenda awo ndi mafaelo adakali oyenera kudziŵitsidwa.

Kuyenda kwa Mafoni ndi Malo Ofufuzira

Gawo lopereka ndalama lapanga mbali zambiri za kuyang'anira mkangano. Mapilo tsopano angaikidwe pakompyuta kudzera pa webusaiti ya www.incomestal.gov.in. Wapakhomolo amalola opereka mafomu, kukweza mapepala ochirikiza, ndi kuyang'anira kupita patsogolo kwa mlandu wawo. Ilo limaperekanso malo oyang'anira malangizo ndi kulankhulana ndi olamulira. Opereka ndalama ayenera kulembetsa pa mabodiresi ndi kuzoloŵera ndi thithithi. Opereka msonkho ambiri, ngakhale kuli tero, akusimba kuti makhoti atha kutembenuzidwa kapena kuchedwa; kuli koyeneranso kupulumutsa mapikito ndi kuvomereza mapiki a mafomu alamulo a kugonjera kulikonse.

Njira Zothandiza Posamalira Nkhani ya Msonkho

Muzifufuza Zinthu Zimene Zikuchitika

Nthaŵi imene mumalandira chidziŵitso pa Department 143(2) (kufufuza) kapena lamulo lomaliza pansi pa chigawo 143 (3), ŵerengani mosamalitsa. Dziŵani zowonjezera, kuchotsa, kapena masinthidwe opangidwa ndi apolisi. Chosankha chilichonse ndi kakonzedwe kofanana ndi Gawo la Mathirakiti. Mwachitsanzo, ngati wapolisiyo walephera kuchepetsa deti la ndalama pansi pa chigawo 80G (kugwirizana), fufuzani ngati zoperekazo zinaperekedwa ku bungwe loyenerera ndi ngati la Malo 10BE adapezeka. Konzekerani mfundo ndi mfundo yachidule ndi umboni walamulo ndi wolembedwa. Kupenda kumeneku kujambula kumeneku kuchonderera kapena kugonjera kwanu.

Pangani Mabuku ndi Kukonza

Makalata onse ogwirizana ndi mfundo za m'makampani amapambana kapena kutayidwa pa umboni. Sungani mapepala onse otsimikizira kuti mutsatira malamulo anu. Mwachitsanzo, ngati mkanganowo uli wokhudza phindu la ndalama, mapepala a zachuma, mapepala, mapepala, mapepala, makalata, ndi makalata a m'mabanki, makalata a m'makampani, ndi mapulogalamu a kampani, pulogalamu ya zinthu zoyambirira, kugula nyumba yatsopano, ndi nthawi yolembedwa. Chikalata chimodzi sichikuthandiza kuchepetsa kwambiri mlandu wanu.

3. Kambiranani ndi Anthu Olankhula Nawo Pasadakhale

Musanafulumire kukonza apilo, lingalirani za kufunsa kumvetsera kwaumwini kapena kukambirana ndi wapolisi wofufuza. Mikangano yambiri imabuka chifukwa cha kusalankhulana bwino kapena chidziŵitso chosakwanira. Kukambitsirana kwaulemu, kokonzeka bwino nthaŵi zina kungathetse nkhaniyo popanda machitidwe a kachitidwe. Ngati apolisiwo akhutiritsidwa ndi mafotokozedwe anu, angapereke lamulo lakusintha pansi pa Gawo 154 kapena kutumiza kupenda kokonzedwanso. Chigamulo chimenechi chimasunga nthaŵi ndi mtengo. Komabe, samalani: musalole kapena kuvomereza kuvomereza popanda kuzindikira mfundozo. Nthaŵi zonse jambulani makambitsiranowo m’kalembera ndi kulemba ndi kutenga ndemanga.

4. Mupange Chikopa Asanafike (A)

Ngati chigamulo chamwayi chalephera, sitepe lotsatira ndilo pempho la lamulo. Konzekerani 35, limene ndi mtundu woikidwiratu wofunsira kwa COIT (A). Mpangidwewo umafunikira tsatanetsatane wa lamulo lotsutsana ndi, maziko a apilo, ndi ndemanga za nsonga. Malo alionse ayenera kukhala ogwirizana ndi lamulo. Pewani maziko osadziŵika bwino monga “lamulo nloipa m'malamulo. M’malo mwake, khalani tchulirani: “Assuess ophunziridwayo akulakwa kuchotsa 0.200,000 monga ndalama zotsatsira popanda kulingalira mapepala ndi umboni wa kuperekedwa. Makope a lamulo, kubwerera kwanu msonkho, ndi zikalata zofunika. Patsani ndalama zofunikira (279: ngati malipiro ake ndi osalandira ndalama kh1, ngati zilipo) ngati mukulephera kukonzanso. Mukhozanso kupempha chikalata cha chikalata cha kubwezedwa kwa mlandu.

5. Tsatirani ndi Kupezekapo pa Mpukutu

Atakonza chilolezo kuti amve, tsimikizirani inu kapena nthumwi yanu kuti mukhalepo pa deti lolinganizidwa. CHIT( A) angapereke chidziŵitso chakumva chochuluka. Kulephera kumvetsera kungatuluke ndi lamulo lakale, limene nlovuta kulisintha. Patulani bwino nkhaniyo, kulozera ku mabwalo ndi umboni wolembedwa. Ngati Cit(A) ipempha zolembedwa zowonjezereka, ziperekeni mwamsanga. Mukhale ndi dayale ya masiku onse ndi malamulo. Pambuyo pa kulamula kwa CITI(A) mungathe kuvomereza kapena kupitiriza ku ITT.

6 Yesetsani Kukopa pa DAT

ITAT ndi khoti lapadera lokhala ndi mamembala a zigamulo zonse ziŵiri za chiweruzo ndi zaudindo. Njirayo imayendetsedwa ndi ITAT Malamulo, 1963. Mapilo amaikidwa pakompyuta ndi mwakuthupi. Nthaŵi zambiri ITAT imataya nkhani ngati zenizeni ndi lamulo lathetsedwa. Opereka ndalama ambiri amapeza kuti ITATI ili ndi cholinga chachikulu kuposa THET(A). Pa ITAT, mukhozanso kukonza mtanda ngati dipatimentiyo ili ndi pulogalamu yanu mu CITI(A). Chigamulo cha ITAT chingakhale chokayikiridwa m'khoti yaikulu yokha. Chifukwa chake, ngati kutsutsana kwanu kuli kwachindu, IT ndi kumapeto kwa chikalata cha CIT.

Kulimbana Komwe Kuliponso Kothandiza Kuthetsa Machenjera

Mapangano Opita Patsogolo (AP)

Kusintha mikangano, APA imaloleza okhoma msonkho kuvomerezana ndi akuluakulu a msonkho pasadakhale pa mtengo wa malonda a padziko lonse. APA akupereka chitsimikizo cha zaka za m'tsogolo ndipo angaphikire zaka zapita kudzera ku njira ya pulogalamu ya . APA ndi ntchito yodzifunira ndipo imaphatikizapo zolemba, kukambirana, ndi chilolezo kuchokera ku Central Board of Directive Confect Confect Confect (CDT). Ndi yothandiza kwambiri makamaka makampani okhala ndi mapangano apamwamba kapena a ndandanda a .

Mabungwe Ogamula Nkhani Polimbana (DRP)

Kwa magulu ena a okhoma msonkho . monga ngati makampani akunja kapena awo amene akuyang'anizana ndi kusintha kwa pulogalamu . DRP imapereka njira ina ku chilolezo cha CIT (A). DRP ndi collegium ya akazembe atatu amene amapereka malangizo kwa oyang'anira ntchito yofufuza. Wopereka msonkhoyo angatsutse lamulo la kufunsira ku DRP. Malangizo a DRP amatsata kwa ofufuza, koma wopereka msonkho angaperekebe lamulo lomaliza ku ITAT. Dongosolo limeneli lakonzedwa kuti achotse chigamulo cha milandu yovuta ya misonkhoti ya padziko lonse.

Kukhoma Msonkho Kolunjika kwa Se Vish kunali Kachitidwe, 2020

Boma nthaŵi ndi nthaŵi layambitsa njira zothetsera mkangano kuti lichepetse kusokonezeka. Lumbiro la Vivad se Vish linalola okhoma msonkho kukonza zifuno zoyembekezera mwa kupereka msonkho wokha, ndi chiwongolero chokwanira ndi chilango. Pamene kuli kwakuti windo lalikulu latseka, njirayo imasonyeza cholinga cha boma cholimbikitsa kubwezera. Opereka ndalama ayenera kuyang'anira makonzedwe atsopano amene angalengezedwe m’mabanki a mtsogolo. Kugwirizana ndi mapangano otero kungapereke chilolezo cha mwamsanga ndi chopindulitsa.

Makobiri a Maindasitale ndi Azachuma (BIFR) ndi Mabungwe Ena Apadera

M’zochitika zosadziŵika, mikangano ingaphatikizepo makhoti apadera ngati wopereka msonkho ali wodwala pa bungwe la maindasitale lotchedwa Wick Industrial Companies Act, koma zimenezi zaloŵedwa mmalo ndi Inknency and Bankruptic Conquence . Kumvetsetsa pulogalamu yogwirizana ndi makampani anu kapena malo monga SeBI pankhani za makampani kapena NCLT ya nkhani za makampani.

Mbali ya Thandizo la Akatswiri

Malamulo a msonkho ku India ngovuta ndipo amathetsa nthaŵi zonse. Pamene kuli kwakuti okhoma misonkho aang'ono angasamalire mikangano yosavuta, nkhani zazikulu kapena zapamwamba zofunikira chithandizo cha akatswiri. Woyenerera wolembedwa ntchito ya contal (CA) kapena wochilikiza msonkho angapereke umboni wofunika. Amamvetsa kusiyanitsa kwa lamulo la kulinganiza, ndipo angapereke mfundo zalamulo. Posankha katswiri, amatsimikizira zimene apeza posamalira nkhani zofananazo ndi zimenezo ndi kuyang'anira mavuto alionse a chiwongola dzanja. Opereka ndalama zambiri zoyendera pa malamulo a Inhome Taxial ndi ndalama zimene zikuphatikizidwa.

Kuwonjezera pa kuimira kwa lamulo, lingalirani za kufunsira chithandizo cha msonkho ndi chikalata. Ngakhale pasanabuke mkangano, kulinganiza msonkho kokhazikika ndi kufunsira kokhazikika kungaletse nkhani zambiri. Malangizo aukatswiri ali ofunika kwambiri kusamutsira price, msonkho wa dziko lonse, ndi nkhani zaukonde wapamwamba. Kutsimikizira kuti katswiri amene mumlemba alembetsedwe ndi amene ali ndi mbiri yabwino kwa akuluakulu a bungwe la a a aumelleta.

Okhoma msonkho ena amasankha kudziimira okha (mwa munthu) asananene Cit (A) kapena ngakhale ITAT, makamaka pamene ndalama zoloŵetsedwamo ziri zazing'ono. Pamene kuli kwakuti izi nzololedwa mwalamulo, zimafuna kukonzekera kosamalitsa. Dipatimentiyo imaimiridwa ndi maofesala a msonkho amene ali ovomerezedwa bwino m'malamulo. Kudziimira okha kungafalikire ngati mkanganowo uli wowonekera bwino ndipo lamulo nlomveka, koma kaamba ka kuvuta kulikonse, thandizo laukatswiri limapindula.

Makhalidwe Abwino Koposa Opeŵera ndi Kusamalira Mikangano

Kukhalabe ndi Mbiri Yabwino

Njira imodzi yothandiza kwambiri posamalira mikangano ndiyo kuwateteza. Mukhale ndi mbiri yokwanira ndi yolondola ya ndalama zonse, zowonongedwa, zoikizira ndalama, ndi malonda. Gwiritsirani ntchito pulogalamu yoŵerengera kuti mupange mapepala ndi kusunga makope a foni a zikalata zochirikiza. Dipatimenti ya Ndalama ya Ndalama ingapemphe zikalata zofikira zaka 6 kumbuyo; kutsimikizira kuti mukusunga ndandanda ya katundu. Pazochita malonda, sungani kalata yogulitsa, zolembera, ndi zikalata za ndalama za wogula ngati zikufunika.

Landirani Panthaŵi Yake Kuzindikira Kulikonse

Kusadziŵa kapena kuchedwa kuyankha dziŵitsa la msonkho ndi msampha wofala. Ngakhale ngati mumakhulupirira kuti chidziŵitsocho ncholakwika, jambulani yankho mkati mwa nthaŵi yoikidwiratu. Yankho lanzeru kaŵirikaŵiri lingatsogolere ku kuchotsedwa kwa chidziŵitso kapena dongosolo lovomerezeka. Kuyang'anitsitsa, kutumiza chidziŵitso chofunikira ndi kupezekapo. Kupanda kuvomereza kungatsogolere ku ku kugawa ndi zilango zolemera.

Kusintha kwa Malamulo Kumakhala Kosavuta

Malamulo a msonkho amasintha chaka chilichonse kudzera pa Lamulo la Ndalama. Zowongolera zofunika zingayambukire mikangano yotsala. Mwachitsanzo, kuikidwa kwa Chigawo 43B kapena kusintha kwa malipiro kungasinthe malo alamulo. Zikalata zovomerezeka ku kulemberana ndi Dipatimenti ya Makompho ya Ndalama kapena kutsatira nkhani zodalirika za misonkho. Kupezeka pa misonkhano ya maseminala, kapena CPE (Kusintha Maphunziro Apamwamba) kuti mukhalebe ndi chidziŵitso.

Lingalirani za Kukhazikika Kusanakhale Kulankhula Mobisa

Kupereka ndalama ndi kugwiritsa ntchito nthawi komanso kukwera mtengo. Asanakule kwambiri malo osungirako msonkho, ganizirani ngati n’zotheka. Dipatimenti ya msonkho imalimbikitsa kuti anthu azikhala ndi ndalama zambiri zolipirira msonkho. Nthawi zina, mgwirizano pakati pa wopereka msonkho ndi dipatimenti ingafikire pa pulogalamu ya Cit(A), makamaka ngati ndalama zimene anthu akambiranazo ndi zochepa.

Kusanthula Mbali za M’mphepete mwa Ndege

Malo a msonkho a pakhomo akupereka ziŵiya zambiri zothandiza poyang'anira mkangano. Mukhoza kuona mbiri yanu yofufuza, kukopa maoda, mafaira, ndi kutumiza zifunsiro za kukonzanso mafaelo pa Intaneti. Chombocho chilinso ndi “Compance Portal” kumene mungavomereze kuwona wailesi. Dzidziŵitseni ndi mamodule ofunika ochepetsa kuchedwa ndi mapepala.

Kumaliza

Kukhazikitsa mkangano wa msonkho ndi akuluakulu a ku India kumafuna kuphatikiza chidziŵitso chalamulo, khama lalamulo, ndi kuleza mtima kwapadera. Dongosolo lambiri la chigamulo (kuchokera ku CIT(A) ku ITAT, Bwalo Lalikulu, ndi Bwalo Lapamwamba . Kumakhazikitsa njira zokwanira zothandizira kubwezeretsa, koma sitepe lililonse limafunikira kukonzekera ndi kumamatira ku nthaŵi. Maluso ena onga Extension Pricing Agres, Dispute Disation Colution, ndi njira zothetsera mwamsanga milandu yakutiyakuti.

Opereka msonkho amene ayamba alemba kaye, alabadira mwamsanga kuwona, ndi kufunafuna chitsogozo cha akatswiri pamene afunikira mwaŵi wa kufikira zotulukapo zabwino. Kwanthaŵi yaitali, mkhalidwe wogwirizana , kubwerera kolondola, malipiro apanthaŵi yake, ndi zochita zowoneratu. Ngati mukuyang'anizana ndi mkangano wa msonkho, pendani nkhani yanu, sonkhanitsani umboni wanu, ndi kugwiritsa ntchito njira zoyenerera popanda kuchedwa. Kuti mukhale ndi chitsogozo chalamulo, perekani kwa akuluakulu a nthambi ya Mgwirizano wa M'masheyansi ([[FLD:]] imavomereza kulowa m’malamulo. [in FLT:1]]) ndi Websitepeji ya . [FLT]

[[FLT: 0] Disclaimer : Nkhaniyi imapereka chidziŵitso chachisawawa ndipo siimapereka uphungu walamulo. Malamulo a msonkho ayenera kusintha ndipo mfundo zaumwini zimasiyana. Nthaŵi zonse funsani kwa katswiri wa msonkho kaamba ka mkhalidwe wanu.