Kulandira Msonkho wa Makina ku India

Malonda a anthu ku India aona kuwonjezeka koopsa kwa zaka zisanu zapitazo. Mapulogalamu monga YouTube, Instagram, Facebook, Pantace , ndi Moj athandiza anthu mamiliyoni kupeza ndalama mwa kupanga mavidiyo, kulemba, kujambula, kukhala ndi moyo, ndi mitundu ina ya manambala. Komabe, olenga ambiri sazindikira malamulo awo a msonkho, kutsogolera ku kusasankha ndalama zokwana 761 zokwana ndi chilango. Kumvetsa malamulo a misonkho ya ndalama yopindulitsa ya vidiyo si chinthu chofunika chabe komanso mbali yofunika ya kulinganiza ndalama ndi kupenda ntchito ya munthu yopanga zinthu.

Pansi pa lamulo la msonkho wa India, ndalama zopezedwa kuchokera ku kulenga kwa manambala zili zokhoma kotheratu. Act yolandira Tax, 1961 sizimasiyanitsa pakati pa malo a malipiro amwambo ndi ndalama zopangidwa ndi makompyuta. Kaya muli mbali ya malo olemba zinthu anthaŵi zokwanira 871 kapena nthaŵi yokwanira YouTuber ndi mamiliyoni a olembetsa, kuperekedwa kwa msonkho kwa ndalama zanu kumadalira pa chibadwa, mlingo, ndi mlingo wa zochita zanu.

Nkhani ino ikufotokoza mwatsatanetsatane komanso modalirika za msonkho wa ndalama zimene anthu amalandira ku India. Ikufotokoza za kuchuluka kwa ndalama zimene amapeza, mapepala a msonkho ovomerezeka, Mapeksito, Mapeto ndi Services (GST), malamulo a msonkho oletsedwa ku PNGatnuts (TDS), njira zosungira zinthu, ndi njira zabwino kwambiri zosungira zinthu. Pofika nthawi, mudzakhala ndi chidziŵitso chomveka bwino, chogwira ntchito cha mmene mungakhalire ndi kukwaniritsa ngongole yanu.

Ndalama Zokhala ndi Makina Osiyanasiyana

Sitepe loyamba la kumvetsetsa ngongole yanu ndi kulinganiza bwino ndalama zanu. Lamulo la kubwera ndi misonkho limapindula ndi kulengedwa kwa zinthu za manambala pansi pa mitu iŵiri: Kuchokera ku Mabwinja ena [1] kapena Proctations ndi Mapindu a Mabizinesi kapena Antchito [1]. Kusinthaku kumayambukira mwachindunji kuyenerera kwanu kaamba ka kukwera mtengo, mtundu wa kubwerera kukasungidwa, ndi mitengo yoyenerera ya msonkho.

Kuchokera Kumene Ena Amachokera

Ngati ntchito yanu yolenga yolembedwa imakhala ya apa ndi apo, yonyozeka, kapena yosakhazikika, ndalamazo zingaonedwe monga "Malipiro ochokera ku Mabwinja ena.'''' Izi zimaphatikizapo ndalama zopezedwa kuchokera ku makampani a nthaŵi imodzi, ndalama zokwanira , kapena zopereka wamba. Pansi pa mutu uno, simungafune kulipira ndalama zambiri zoyendera limodzi, ndipo ndalama za khoka zimawonjezeredwa ku ndalama zanu zonse ndi misonkho ya mafailo.

Kupeza Phindu ndi Malonda Kapena Ntchito

Pamene kukonza zinthu zokhala ndi ziŵiyazo kuli ntchito yanu yaikulu kapena yokhazikika yaukatswiri, yochitidwa ndi cholinga cha phindu, ndalamazo zimaikidwa monga "Projects ndi Mafuno a Mabizinesi kapena ntchito. Malembedwe ameneŵa amakulolani kupeza ndalama zambiri zochepetsera zinthu monga zipangizo, mapulogalamu, Intaneti, ulendo, ngakhale mbali ina ya zowonongedwa za panyumba mukagwiritsidwa ntchito. Opanga ambiri (Youbers, Instagrams, olemba mabuku, podance) amagwera m'gulu lino.

Kupenda Zinthu

Dipatimenti ya za msonkho ya Inhonda imafotokoza mfundo zingapo zimene zingathandize kuti mudziwe ngati ntchito yanu ndi ya bizinesi kapena yapamwamba:

  • [[ML:0] Kubwereza ndi kuchuluka kwa zoikidwa ndi ndalama.
  • Cholinga chokhudza zinthu zomwe zilipo [1] ...
  • Machitidwe [[FLT :1] – chiŵerengero cha olembetsa / otsatira, unyinji wa ndalama, ndi kuikizira zipangizo / stadio.
  • Mkhalidwe wonga wa malonda – kusungitsa maakaunti a banki, kutulutsa mainvoice, ndi kusunga mabuku oyenera a maakaunti.

Olenga zinthu amene amapeza ndalama zambiri, zobwerezedwabwerezedwa, ayenera kulingalira mwamphamvu kuwona ntchito yawo monga bizinesi yogwiritsira ntchito ndalama zoikizidwa ndi kuchepetsa phindu loyenera la msonkho.

Zolambula Msonkho ndi Malo Oloŵerapo kwa Mlengi Aliyense

Anthu amene amapanga zinthu zokhala ndi manambala ku India amapatsidwa msonkho paokha (kapena kuti ma HUF) pokhapokha ngati ali ndi kampani.

Malire Ake Aakulu

Kwa chaka chandalama 202425 (kulephera kwa chaka cha 202526), malire aakulu a anthu osakwana zaka 60 sakuloledwa ndi ←2.5 lakh pansi pa zonse ziŵiri maulamuliro akale ndi atsopano a msonkho. Kufikira pa malirewa sikulipidwa. Ngati ndalama zanu zonse zotsala kuchokera ku chilengedwe (kuwonjezera ndalama zina) sizikuposa 76.5 lakh, simufunikira kulipira msonkho wa ndalama, ngakhale kuti mungafunikirebe kukonza zobwezedwa ngati mikhalidwe ina ya TDS.

Malabulansi Olipira Msonkho (Mafupa Akale)

India akupereka malamulo aŵiri a msonkho, ndipo mungasankhe limodzi limene limachepetsa msonkho wanu.

[[MTL:0] Msonkho wakale (wokhala ndi zochepetsedwa ndi kusaloŵetsedwa):

  • Kufika ku 76.5 lakh: Nil
  • ←2.5 lakh mpaka 765 lakh: 5%
  • ← lakh ku ○10 lakh: 20%
  • Pamwamba pa 7610 lakh: 30%

Makina a zaumoyo ndi a maphunziro a ndalama 4 peresenti amathandiza pa ndalama zonse za msonkho.

[[MTSOGU] New Trutho Regime (kuchokera ku FY 202324):

  • Kufika ku 763 lakh: Nil
  • ○3 lakh ku 76 lakh: 5%
  • 76 lakh mpaka Ş9 lakh: 10%
  • ← lakh ku ○12 lakh: 15%
  • ○12 lakh ku ←15 lakh: 20%
  • Pamwamba pa 76 lakh: 30%

Boma latsopanoli limapereka msonkho wotsika koma sililola kuti ndalama zambiri zichepetsedwe ndi kusachotsedwa, kuphatikizapo zowonongedwa pa bizinesi pokhapokha ngati aloledwa mwachindunji (m' lekuatiso la 80CCD(1B) ku NPS). Kwa anthu amene amapanga zinthu zowonongedwa kwambiri pa zamalonda, boma lakale lingakhale lopindulitsa kwambiri.

Mosasamala kanthu za kusankhidwa kwa boma, ndalama zolembedwa pa foni zimalekezedwa ndi ndalama zina zonse (ndalama, mapindu a malikulu, ndi zina zotero) ndipo zimakhomedwa pamtengo woyenerera.

Mabuku Ololedwa Opatsa Amoyo Okhutira

Ubwino wina waukulu kwambiri wa kukonza zinthu zimene mwalemba monga bizinesi ndi kutha kulipira ndalama zimene mwawononga pa zinthu zonse zomwe zikufunika ndipo basi kuti mupeze ndalama. Mapepala oyenera amafufuza zinthu zofunika kwambiri.

Zotayira ndi Zopakapaka

Zowonongedwa pa makamera, maikolofoni, ma triod, makompyuta, matelefoni, ndi zipangizo zina zingaperekedwe. Ngati mtengo wake uposa 760,000, mungafunikire kuwonjezera chuma ndi ndalama kugwiritsa ntchito moyo wake wothandiza (m’mphindi 15-40% pa makompyuta ndi makamera monga mmene angafunikire). Zinthu zazing'ono (mzera, makhadi, chikumbukiro) zingachotsedwe mokwanira ngati ziwonongedwa mkati mwa chaka.

Makompyuta, Malo Olembera, ndi Intaneti

Malipiro a mwezi ndi mwezi a intaneti, ndalama zoperekera makompyuta, kulembetsa ma pulogalamu a vidiyo (Adobe Creation Clive Clist, Davinci Soption), kuimbira nyimbo (Sound Sound, Arterlist), ndi mautumiki ena ozikidwa pa mitambo, n’ngopanda pake. Kusunga mawu kuchokera kwa operekera utumiki.

Kuyenda ndi Kugulitsa Ndalama

Ngati muyenda pa mphuno, misonkhano ya mtundu, kapena zochitika, ndalama zoyendera (moyendera, sitima, mafuta, malo okhala, chakudya) zingaperekedwe. Mofananamo, mtengo wotsatsa malonda (Google Ads, Istagram, zopititsira malonda zoyendetsera zowonongedwa kwa olenga ena) ngwosatheka. Kokha mbali ya bizinesi ya maulendo aumwini osanganikirana ndi mabizinesi amaloledwa.

Ofesi ya Panyumba ndi Zinthu Zina

Ngati mugwiritsira ntchito mbali ina ya nyumba yanu kokha kaamba ka chilengedwe, mukhoza kupeza ndalama zochepetsedwa zoyenerera kaamba ka lendi, magetsi, ndi intaneti. Kufunako kuyenera kuchirikizidwa ndi maziko oyenera (m’chitsanzo, mlingo wa malo apansi).

ndalama zogulira zinthu

Monga tanenera kale, chuma chapamwamba monga makamera, makompyuta, ndi mipando ya m'nyumba za kampani zatsika. Chikalata cha Inhome Tax chimapereka ziŵerengero . Mwachitsanzo, 15% pa makompyuta, 40% pa pulogalamu ya kompyuta, ndi 15% pa makamera (kugwera pansi pa mafakitale ndi makina). Mukhozanso kupeza ndalama zina zowonjezereka (20%) pa zinthu zatsopano zimene munapeza ndi kuikidwa pa ntchito zamalonda, potengera mikhalidwe ya chigawo 32(ia).

Nkwanzeru kufunsa wosunga ndalama wolembedwa kuti alembe ndalama zochepetsedwa zofunikira pamene akukhalabe m’lamulo.

Msonkho (GU) wa Makampani Othandiza Kupanga Zinthu Zokhutiritsa

Opanga ambiri amanyalanyaza GST, koma chingakhale chofunika chachikulu. Pansi pa lamulo la GST, mautumiki operekedwa ndi opanga zophatikizidwa (kuphatikizapo malo osungidwa, malonda, ndi kusatsa malonda) amalingaliridwa [[FLT: 0] “kuchuluka kwa mautumiki. [1]

Mpata Wolembetsa

Pa 2024, wokonza aliyense amayenera kulembetsa kuti alembetse ngati aggreate jijini yawo ya ndalama iposa 7620 lakh (2016 lakh ku maboma apadera). Kusudzo kumaphatikizapo zinthu zonse zokhometsera msonkho zopangidwa kuchokera ku progree percent . Mutalembetsa, muyenera kulipira GST pa mautumiki anu ndi kubwerera kwa nthaŵi ndi nthaŵi (GST.STNT.B /, GSTRN.1)

Msonkho ndi Kuthandizana

Makampani ambiri opanga zinthu alephera ndi 18% GST mlingo wa 18% (HSN 9983 - maluso, ndi mabizinesi). Ntchito zina zingakope 12% ngati zaikidwa m'magulu osiyana. Ngati mwalembetsedwa pansi pa makonzedwe a kukonza malo autumiki (mbali: 6% ya kutembenuka), malirewo amakhala otsika ndi zotsimikizirika kuti ITC imagwira ntchito.

Katundu wa kudziko lina (m’chitsanzo, iwe Tube Adse ku Google Ireland) amaonedwa kukhala kutumiza mautumiki ngati aperekedwa kwa wolandira kunja kwa Indiya. Zomwe amatumiza ndizo zero [1] woikidwa pansi pa GST, kutanthauza kuti mukhoza kubwezeretsa ngongole ya msonkho pa zowonongedwa. Komabe, muyenera kugwirizana ndi mapepala onga Letter of Uning (LT) ndi mafaelo otsatsirana ndi mapepala otsatsirana ndi mapepala.

Msonkho Uperekedwa Kumagwero (TDS) pa Opereka Ndalama

Kumvetsa TDS kumakuthandizani kupewa msonkho wowirikiza kawiri ndipo kumangobweza ndalama zimene mwabweza.

Kusinthasintha kwa Zinthu

Pamene kampani ikulipirani pa positi kapena chivomerezo cha kukwezedwa, imaikidwa monga “chiyeso cha mautumiki aukatswiri kapena aluso” Pa chigawo 194J ya Inhome Taxis Act. Woyendetsayo ayenera kuchotsa pamlingo wa 10% (ngati malipirowo aposa 760,000 pa malonda). Ngati wopangayo sapereka SEW, TDS amachotsedwa pa 20%.

TDS pa Zopereka za Malo Opereka Ufulu (YouTube, Instagram, ndi zina zotero.)

Platforms monga YouTube (Google India/Google Ireland) ndi Facebook deduct TDS pansi pa Gawo 194R kapena 194J kudalira pa chilengedwe. Mwachitsanzo, Inu Tube angaone ndalama zogawana monga “ kusamala kugwiritsira ntchito pulogalamu kapena pulatifomu" [TDS pa 10% chigawo 194J) kapena kulipiridwa ndi “influencer” (Chibalo 194 kuchokera ku FY 20222, 23, TD pa mapindu 10% operekedwa). Olembawo ayenera kuyang'anira TDS ndi zikalata zawo ndi kugwirizanitsa nawo 26 A.

Ngati mulandira masheya achilendo (m., kuchokera ku Google Ireland), wolipira angachotse msonkho m'dziko lakumeneko (kaŵiri pafupifupi 15-20%). Mukhoza kupempha kuti Mupereke Masheya a M'mayiko ena (FTC) ku India pansi pa Mabungwe Opereka Masheya Osiyanasiyana Ochepetsa kapena Kuchotsapo Msonkho wa Nkhongo Yoŵiri. Gwiritsirani Ntchito 67 kutchula FTC poika ITR yanu.

Kubwezera Msonkho Mwamsanga

Anthu onse amene amapanga zinthu zolembedwa pa Intaneti, amene ndalama zimene amapeza zimaposa zimene munthu amayenera kulipira.

Kodi Mungagwiritse Ntchito Njira Zovuta Kugwiritsa Ntchito?

  • ITRÍ1 (Sahaj): [[FLT ] kwa anthu otopetsedwa ndi ndalama zochokera ku ziwiya zina (kuphatikizapo ndalama zimene amapeza) mpaka 7650 lakh . Osati ngati muwona chilengedwe chokwaniritsidwacho kukhala bizinesi kapena ngati muli ndi phindu lirilonse lamalikulu.
  • ITR: kwa anthu okhala ndi ndalama kuchokera ku bizinesi kapena ntchito. Imeneyi ndi njira yolondola ya opanga nthaŵi yokwanira akupempha ndalama zochotseredwa malonda.
  • ITRÍ4 (Sugam): kwa anthu amene amasankha mpikisano wa msonkho wolandira pansi pa Gawo 44AD / 444ADA, , , , , ikakhala yokha siiposa 762 crore (Zambia lakh kwa akatswiri). Mpangidwe umenewu ngwosavuta ndipo sufuna mabuku opendedwa.

Kugwiritsa Ntchito Msonkho (M’ma 44 AD ndi 44ADA)

Chigawo 44ADA chilola akatswiri (kuphatikizapo ojambula zinthu zokhalamo ngati ali oyenerera monga “maprofessional” pansi pa Act) kulengeza phindu lolingana ndi 50% ya malisiti aakulu. Izi ndi njira yokopa kwa olenga amene salemba ndalama zambiri kapena amene akufuna kuchepetsa kugonjera. Kugwiritsa ntchito njira imeneyi:

  • Malisiti aakulu sayenera kupitirira 7650 lakh m’chaka chandalama.
  • Muyenera kulemba mu ITR.4.
  • Msonkho umene anthu amapereka kutsogolo umaperekedwa pang’onopang’ono (15% pofika June 15, 45% ndi Sep 15, 75% ndi Dec 15, 100 100 pofika pa Mar 15).
  • Palibe chifukwa chosungira mabuku atsatanetsatane kapena kuwaŵerengera.

Masiku Oyenera ndi Manda Oikidwiratu

Deti loyenerera la kukonza ITR kaamba ka anthu (osati [1] ndi omvera) ndilo tsiku lokwanira 31 la chaka cha kuŵerengera. Ngati kuŵerengera msonkho kuli koyenera (kupyola 761 crrector ku mabizinesi kapena 7650 lakh ya ntchito pa pulogalamu yosakwanira , ndi deti loyenera ndi Ocber 31 [[FFL:3]. Kuchedwa kubweretsa ndalama zotsikira kumapeto kwa ntchito yofikira 765,000 (1,1,000 pa ndalama zotsika) pansi pa chigawo 234F, komanso chiwongola chapamwamba [AB/C] pa msonkho uliwonse.

Kusunga ndi Kulimbikitsa Machitidwe Abwino Koposa

Kusunga zolemba zaudongo sikumangochepetsa misonkho komanso kumakutetezani mukamafufuza kapena kuipenda.

Kusunga Mabuku a Nthano

Ngati muwona chilengedwe chokwaniritsiridwacho kukhala bizinesi, kuli koyenera kusunga:

  • Makampani osunga ndalama a inwole – ndalama zonse zolipiridwa (AdSense, makampani a malonda, makampani opereka ndalama) zokhala ndi masiku ndi magwero.
  • Ndalama zowonongedwa ndi ndalama zimene mumalipira, kapena ndalama zimene mumagula ndi malisiti.
  • Maakaunti a ku banki amafunika kugwiritsa ntchito ndalama za kubanki pochita bizinezi.
  • Malamulo ogwirizana ndi maintivies – ochirikiza mapangano a ntchito.

Zofunika pa Kupenda

Pansi pa Chigawo 44AB, ngati kukwera kwanu kuposa 761 crore (472 crrefre ngati muli pansi pa 44AD popwita), mufunikira kuŵerengera mabuku anu ndi wolemba ndalama . Akatswiri opanga mabuku ndi malisiti aakulu pamwamba pa 7650 lakh (osati kusankha 44ADA) amafunikiranso kuŵerengera msonkho. Malipoti a kupenda ayenera kuperekedwa pofika October 31 chaka cha kuŵerengera.

Zolakwa Zofala ndi Mmene Mungapewere

Anthu ambiri amene amapanga zinthu amalakwitsa zinthu zimene zimawathandiza kuona kuti ndi msonkho wochuluka kapena kuchepetsa msonkho.

  • Samatchula ndalama zonse: Zochokera ku makampani a makampani, kugulitsa, ndipo ngakhale kugulitsana (zinthu zolandiridwa kaamba ka zotsala) n’zokhoma msonkho. Barter imaonedwa kukhala ndalama zolingana ndi mtengo wosainira wa malonda kapena utumiki wolandiridwa.
  • Kukonza zowonongedwa zaumwini monga ndalama za bizinesi: Zokha zowonongedwa kotheratu kaamba ka bizinesi nzosatheka. Peŵani kupempha zinthu zaumboo kapena ulendo waumwini popanda ndandanda ya malonda.
  • Osavomereza GST: Olenga ambiri okhala ndi kutembenuka kwapamwamba sasunga GST, kudziika iwo eni kufunsira zidziŵitso ndi zilango.
  • Kusapereka msonkho pasadakhale: Ngati mukhala ndi msonkho wonse pambuyo pa TDS posa 760,000 m'chaka chandalama, muyenera kupereka msonkho wa pasadakhale . Kulephera kukokera chiwongola dzanja pansi pa Chigawo 234B/C.
  • Kukopa Kayendedwe ka TDS: Nthaŵi zonse khuphela fomu 26AS ndi TDS zikalata (Form 16A) kuti mupeze ngongole yeniyeni.

Kumaliza

Kulenga zinthu zolembedwa pakompyuta ku India ndi ntchito yovomerezeka yokhala ndi ntchito yaikulu yolandira, koma imabwera ndi mathayo a msonkho ofanana ndi a bizinesi ina iliyonse kapena ntchito. Mwa kulinganiza bwino ndalama zanu, kusankha boma loyenera la msonkho, kulinganiza ndalama zoikizidwa zenizeni, ndi kutsatira makonzedwe a GST ndi TDS, mungachepetse msonkho wanu pamene mukukhala kumbali ya kumanja kwa lamulo.

Malamulo a msonkho amasintha, ndipo makompyuta amayang'aniridwa kwambiri ndi mabungwe. Khalani okonzeka kuyang'ana kwa akuluakulu a boma nthawi zonse kubwera ndi webusaiti ya Msonkhano ndi [FLT]] GST . Kulangiza kopindulitsa, makamaka ngati ndalama zanu zikudutsa malire aakulu, funsani kwa waakaunti woyenerera kapena katswiri wa msonkho. Kulinganiza kwa msonkho kuli kofunika pantchito yanu yolenga monga maviko kapena popu yotsatira.