Chiyambi: Kuchotsa Nthambi Pankhani ya Msonkho wa Zaulimi

Ku India, ndalama zopezedwa ndi ulimi zimadalira pa kuyendetsana kwa mwaŵi walamulo, malamulo a zachuma, ndi kufalikira kwa malingaliro. Kulandira msonkho kuchokera ku ulimi, ulimi, nkhalango, ndi ntchito zina zogwirizana kwayambitsa mkangano kwa zaka makumi ambiri. Ngakhale kuti Inhondayo Intecove Traxial Act, 1961 imachotsa ndalama za ulimi pa msonkho wapakati pa Declal 10(1), kulandidwa kumeneku sikuli kotheratu. Kumabwera ndi mikhalidwe, zitseko, ndi malamulo ophatikizapo amene angabweretse ndalama za ulimi m'makhoma. Mwatsoka, nthano monga "Amgulitsi sakhoma msonkho" kapena "nda yapindu siioneka konse ku dipatimenti ya msonkho". Chotsogolera chimenechi chopatulidwa cholekanitsa ku kuimbidwa kwa mbiri yosadziŵika bwino ndi kukwaniritsa msonkho m'zamwambo ku India.

Kodi Ndi Mahule Anji Amene Amapeza Msonkho Pansi pa Lamulo la Msonkho?

Asanaloŵe m'nthano ndi mfundo, nkofunika kumvetsetsa chimene lamulo limamasulira kukhala "ndalama zaulimi". Chigawo 2(1A) cha Gawo la Ndalama za Mtungo, 1961 imaika ndalama zaulimi m'mitu itatu yotakata:

  • Ndalama kapena ndalama zochokera ku nthaka zimene zili ku India ndipo zimagwiritsidwa ntchito pa ntchito zaulimi.
  • Ndalama zochokera ku ntchito zaulimi kuphatikizapo kulima, kuthirira, kulima, kubzala, kukolola, ndi kukonza zokolola kuti zikhale zoyenera kumsika.
  • Ndalama zotengedwa kuchokera ku nyumba iriyonse [[FLT: 1] ya mlimi kapena wolandira lendi, malinga ngati nyumbayo ili pafupi kapena pafupi ndi malo aulimi ndipo imagwiritsiridwa ntchito monga nyumba yokhalamo, nkhokwe, kapena nyumba yapanja.

Kuphatikizanso, ndalama zopezedwa kuchokera ku ulimi wa [FL:0], nkhuku, kuweta njuchi, kuweta, ndi ulimi wa anthu zikulowa pansi pa tanthauzo limeneli. Komabe, ndalama zopezedwa kuchokera ku ntchito monga kugwetsa mitengo (kumene kulibe ntchito zaulimi zophatikizidwa) kapena kugulitsa matabwa oima popanda kulima sizikuonedwa kukhala ndalama zolipirira. Kumvetsa malire a lamulo ameneŵa nkofunika chifukwa kulephera kugwiritsa ntchito bwino ndalama kungabweretse kupenda kapena kulanga.

Nthanthi 1: Ndalama Zolipidwa Zimatukula Msonkho kwa Opereka Msonkho Onse

Iyi ndi nthano yofala kwambiri. Choonadi nchodziŵika. Pansi pa . Kulephera 10(1), ndalama zaulimi zimachotsedwa pa msonkho wa malipiro okha kwa anthu ndi Ahindu Osagaŵanitsidwa Mabanja (mabanja) . Koma kulephera kuli koyenera ku "kuphatikiza malamulo". Ngati wopereka msonkho wa ndalama za kubanki akuposa malire a kusamukidwa kwa anthu (6,59 pa zaka 60, . . . . . . . .

Mwachitsanzo, Rajesh ali ndi malipiro a 88 lakh ndi malipiro a ulimi a 764 lakh. Ndalama zake zonse zoŵerengera zimakhala 7612 lakh. Msonkho wasungidwa pa 7612 lakh, ndipo kenaka Rebate imaperekedwa kaamba ka msonkho pa gawo la malipiro a ulimi. Chifukwa chake, msonkho wake pa malipiro ake ndi wokwera kuposa ngati analibe ndalama za ulimi. Chotero, malipiro a ulimi amayambukira ngongole ya malipiro a ndalama zapamwamba.

Ndiponso, makampani, makampani, ma internagement a Liaty Family (LLPs), ndi mabungwe ena ophatikizidwa m'ntchito zaulimi samasangalala ndi kumasuka. Ndalama zawo za ulimi n’zofunika monga malipiro a malonda pansi pa makonzedwe a kachitidwe kabwino. Motero, kwa aliyense kupatulapo anthu ndi anthu ndi ma HUF, ndalama za ulimi zili zokhometsa msonkho wokwanira.

Nthanthi 2: Ulimi Wolandira Kunja kwa India Ngwopanda Msonkho ku India

Nthano imeneyi imayambika ndi kusamvetsetsana kwa malo. Pamene kuli kwakuti malipiro a kumunda a ku India [[FLT: 0] amatchulidwa ku India angathandize kwambiri kusakhala ndi ufulu, ndalama zopezedwa kunja kwa India n’zofunika kwambiri kulipira ndalama zochokera ku dzikolo. Chigawo cha dziko la India chopanda msonkho chimagwira ntchito makamaka ku ndalama zochokera ku dziko la Nepal, Bangladesh, kapena dziko lina lililonse, ndalama zochokera ku dzikolo zimaonedwa monga ndalama za kumaiko akunja ndipo zimapatsidwa msonkho pa mitengo ya mapepala a mabwinja. Kokha chigawo cha dziko cha m'dziko la India nlo loyenerera kulanda anthu opatulidwa.

Nthanthi 3: Panthaŵi Ina Yolengezedwa Kukhala Waulimi, Sangatokose Ndalama ndi Akuluakulu a Msonkho

Okhoma msonkho ena amakhulupirira kuti angangolemba ndalama zilizonse zapamudzi monga "zaulimi" ndi kuthawa. Zimenezi nzabodza. Dipatimenti ya Thamulo ili ndi mphamvu yopenda kuwona kwa zolembedwa za ulimi. Ngati woyang'anira wofufuzayo akukayikira mlingo, chilengedwe, kapena magwero a ndalamazo . Makamaka ngati zingaoneke ngati zosasiyana ndi za m'dziko lokhalamo. Amapempha umboni wonga ngati mabotolo a dziko, malisiti, mtengo wa zopimira, ndipo ngakhale kuyang'anira ntchito zaulimi. M'zaka zaposachedwapa, dipatimentiyo yawonjezera kupenda kopeka mowonjezereka m'nkhani zimene ndalama zaulimi zimagwiritsidwa ntchito kulungamitsa ndalama zosaŵerengeka kapena zoikizira. Nthanthiro yakuti ndalama zaulimi ndi "botolo lakupsa" ndilo langozi; zoyenerera zolemba mabuku nzo.

Bodza 4: Alimi Aang’ono Sayenera Kukonzanso Msonkho

Ngakhale kuli kwakuti kuli kowona kuti alimi amene ndalama zawo zokha ndizo zaulimi ndipo ali pansi pa malire aakulu osapitira msonkho, nthaŵi imene mlimi ali ndi ndalama zopindulira ndalama zamalipiro [FLT: 0] zosadalira pa ulimi (m., chiwongola dzanja cha banki, lendani katundu m’tauni, kapena ndalama zawo zamalikulu), kapena ngati ndalama zawo za ulimi ziposa 5,000 ndi ndalama zonse zimene amapeza kuchotsedwa, iwo ayenera kubwezeretsa. Ndiponso, ngati mlimi akufuna kupempha kuti abwezere TS (DXedbried ku Nkhokwe) kuchokera ku banki kapena magwero ena, kubwererako. Msonkhoma wosalanditsa msonkhowo sunga lamulo.

Mfundo Zofunika Zokhudza Msonkho wa Zaulimi ku India

Pokhala atatsutsa nthano zazikulu, nazi mfundo zofunika koposa zofunika kwambiri zimene wokhometsa msonkho aliyense ayenera kudziŵa:

  • Lamulo la m'chigawo: Ndalama zopezedwa m'zaulimi zimawonjezeredwa pa ndalama zonse kaamba ka ziŵerengero pamene ndalama zopezedwa zosakhala zaulimi ziposa malire aakulu a kusaloŵa. Zimenezi zingakakamize wopereka msonkho ku wilo yapamwamba ya msonkho.
  • Unyinji wa 765,000: [[FLT ] Kokha ndalama zaulimi zopitirira 765,000 ndizo zimalingaliridwa kukhala zogwirizanitsa. Ndalama zochepa zimene amapeza pansi pa khomo lino sizimayambukira kuŵerengera msonkho.
  • Zotsala za ntchito zaulimi: zingapangitsidwe kokha ndi ndalama zaulimi kuchokera ku magwero ena m'chaka chomwecho. Sizingaperekedwe ku malipiro osakhala a ulimi.
  • Makampani: Ayenera kukhoma msonkho pa ndalama za ulimi pamlingo wabwino. Palibe kumasuka pansi pa Chigawo 10(1) kaamba ka iwo.
  • Phindu la kaulimi: Ngati malowo ali m'dera lakumidzi (monga momwe amafotokozera Malamulo a Msonkho Wopezedwa), samaonedwa ngati chuma chamalikulu, ndipo mapindu a malonda ake satenga msonkho. Malo aulimi a ku Urban amaonedwa monga chuma chamalikulu ndi choyenera kukhometsa msonkho wamalikulu.
  • Zofunika: Ngati ndalama zaulimi ziposa 7625 lakh m'chaka, wopereka msonkho angafunikire kuŵerengera maakaunti ake pa Chigawo 44AB, ngakhale ngati ali munthu.

Kulongosoledwa mwatsatanetsatane kwa Ulamuliro wa Kugwirizanitsa Kosagaŵanika

Kuphatikiza malamulo ena n’kumene mwina kumachititsa kuti anthu asamamvetsetse mfundo imeneyi.

  1. Gwiritsani ntchito ndalama zimene mumapeza kupatulapo ndalama zolipirira ulimi (inde, ndalama zopezedwa popanda ulimi).
  2. Gwiritsirani ntchito ndalama zimene mumalandira kuphatikizapo ndalama zaulimi (inde, ndalama zoyendetsera ulimi ndi zosakhala zaulimi).
  3. Kuŵerengera msonkho pa (1) ndi msonkho (2) wosiyana pa milingo ya miyala yogwira ntchito kwa munthu.
  4. Msonkho weniweniwo ndi: msonkho pa (2) chepetsani msonkho pa (1) kuphatikizaponso mareba kapena macesi monga momwe kungathekere.

Kwa anthu okhala pa zaka zosachepera 60 omwe amalephera kulowa m’malo aulimi, ngati 933 lakh ndi ndalama zopezedwa ndi ulimi ndi 764 lakh , chiwonkhetso chake ndi 767 lakh. Msonkho pa 767 lakh ukakhala 7612,500 (monga ngati boma lakale) pamene msonkho pa [1] larkh ungakhale [1] . Msonkhokhoma wa khofi ndi 00,000, umene kwenikweni ndi msonkho pa gawo losakhala laulimi chifukwa chakuti kusudzulidwa kunali kotopetsa ndi mbali ya ulimi. Motero, malipiro aulimi [FLT:] amapanga kusiyana.

Ndalama Zolipidwa ndi Msonkho Watsopano

Pansi pa ulamuliro watsopano wa msonkho (Ufulu wa 115BAC), malamulo ofananawo amagwira ntchito. Ndalama zaulimi zikupitirizabe kuchotsedwa pa Gawo 10(1), koma njira yogwirizanitsa zinthu idakali yogwira ntchito. Opereka msonkho amasankhabe ndalama zaulimi zatsopano pazifuno. Popeza kuti boma latsopanoli lili ndi malire ochepa oletsa kulandidwa mlandu (malakh 2.5) ndipo palibe malamulo ena owonjezera, kugwirizanitsako kukhoza kukhala koonekera bwino. Kuli bwino kukhazikitsa msonkho pansi pa maulamuliro onse aŵiriwo asanalembetse kuti anthu opatula.

Msonkho wa Ntchito Zaulimi Uli ndi Ntchito Zosiyanasiyana

Munthu Aliyense Ndiponso Matumbo

Monga momwe taonera, ndalama zaulimi zimasiyana ndi malire koma zimaphatikizidwa ndi ziŵerengero pamene ndalama zopezedwa ndi ulimi sizikusiyana ndi mfundo yofunika. Palibe denga lapamwamba pa kusaloledwa kwa ndalama za ulimi . Kuphatikiza pa lamulo la kugwirizanitsa zinthu kumagwira ntchito. Chotero ngakhale mlimi wokhala ndi ndalama za ulimi zokwanira 7650 lakh ndipo palibe ndalama zina zimene amalipira msonkho wazero. Komabe, ngati mlimi ameneyo amapeza ndalama 761 lakh mu chiwongola dzanja la banki, lamulo la kugwirizanitsa ndalamazo likhoza kuyambitsa msonkho.

Ubwenzi Uli Wolimba ndi Maliri

Mosiyana ndi anthu, makampani ndi ma LLP sayenerera kusatsa malonda. Malipiro awo aulimi amaonedwa monga ndalama za malonda ndi kupatsidwa msonkho pamlingo wa 30% (kuwonjezera ndi mapesenti). Izi nchifukwa chakuti kusasudzulidwa pansi pa Gawo 10 (1) kumagwira ntchito kwa munthu mmodzi kapena banja lachihindu logawikana. Chifukwa chake, makampani alionse odzipereka m'zaulimi kapena kuwonjezera makampani ayenera kulengeza malisiti a ulimi monga mbali ya malisiti ake aakulu ndi kulipira msonkho mogwirizana ndi zimenezo.

Makampani

Mofananamo, makampani . kaya akhale a m’nyumba kapena ochokera kunja, ayenera kuphatikizapo ndalama zaulimi pa ndalama zawo zonse zolipidwa. Makampani amene ali ndi ntchito zaulimi angapereke ndalama zolipirira ulimi, ntchito, mbewu, malo okonzera, kukonza malo, ndi zinanso, monga momwe amachitira ndi malonda. Zimenezi zimachititsa kuti msonkho wopindulitsawo ukhale wotsika kwambiri kuposa ndalama zimene amapeza, koma amalipirabe misonkho monga malonda ena onse.

Mabungwe a Opareshoni

Masewera aulimi (m’chitsanzo, shuga, malopo a mkaka) amayendetsedwa ndi zinthu zosiyanasiyana. Ndalama zawo zochokera ku ntchito zaulimi zingayenerere kuchepetsa ndalama zimene zilipo pa Gawo 80P, koma ndalama zimene amapeza zidakali za msonkho. Kulanditsidwa pansi pa Chigawo 10(1) sikuli kwa iwo monga ngati saali anthu kapena ma HUF.

Kuthandiza ndi Kulengeza za Ndalama Zolimira

Kupereka lipoti lolondola la ndalama za ulimi n’kofunika kwambiri kuti tipeŵe zilango. Mafomu a kubwererako kwa misonkho (ITR-1, ITR-3, ITR-3) ali ndi mandandanda apadera odziŵikitsa ndalama za ulimi. Nawa masinthidwe amene okhoma msonkho afunikira kudziŵa:

  • ITR-1 (Sahaj): angagwiritsiridwe ntchito kokha ngati ndalama zaulimi sizipitirira 765,000. Kupanda apo, ITR-2 kapena ITR .
  • KWA anthu ndi anthu amene alibe ndalama za bizinesi kapena ntchito, ndi ndalama zaulimi zoposa 5,000.
  • KUYENERA: kwa aja a bizinesi kapena abizinesi (kuphatikizapo ulimi monga bizinesi).
  • ITR-4 (SGUM): Kaamba ka makonzedwe a msonkho (Kupereka 44 AD). Ndalama zaulimi zingalengezedwe koma njirayo siimagwira ntchito ku ndalama zaulimi zokha.

Opereka msonkho ayenera kupereka chidziŵitso chatsatanetsatane: malo, malo, mtundu wa mbewu, kugulitsidwa, malisiti aakulu, ndi zowonongedwa ngati apendedwa. Dipatimentiyo ingatsimikizire zolembedwa zotsutsana ndi mafashoni a dziko ndi mabizinesi. Kusaluza kapena magawo olakwika angayambitsenso kugamula pansi pa Chigawo 147 kapena chilango pansi pa Gawo 271(c) kaamba ka kubisa.

Zimene Zachitika Posachedwapa Ndiponso Makhoti Agamula

Matanthauzo a chiweruzo awonjezera kuwongolera ukulu wa ndalama zaulimi. Khoti Lapamwamba mu CIT vs. Raja Benoy Kumar Sahas Roy [1957]. adayala "maseŵero a ntchito" kuyesa ndalama . ndalama zachisawawa ziyenera kuphatikizapo ntchito zina zazikulu pa dziko monga kulima, kubzala, kapena kubzala. Kusonkhanitsa nkhalango zotulutsa popanda kulima sikunayenetsedwe. Posachedwapa, Karnakabukulu wa khoti mu . A. Vhwathath v. I IFLD:3. [20] adakhulupirira kuti ndalama zopezedwa kuchokera ku ku ku kutsika kwa ulimi ndi mbewu zikhozabedwa ngati kulibe kuoloŵa. Ngati kuli kutchire, kuilo wamba, kulimidwa kwa kusoŵako, kusoŵako, ndi ntchito ya panja, monga ngati kuperekedwa ndi magwero ena a "FLT" kapena amwa chuma.

Bungwe loona za misonkho la Infike Department tsopano limagwiritsa ntchito njira zofufuzira zinthu kuti libwezere ndalama zambiri za ulimi poyerekezera ndi ndalama zimene amapeza polima.

Malangizo Othandiza Aakulu ndi Okhometsa Msonkho

Khalanibe ndi Mbiri Yabwino

Sungani zolemba za malo (7 / 12 zotengedwa, kusintha kwa zinthu), kulembetsa mbewu, ma tsatanetsatane wa mbewu, ogulitsa ntchito, malipiro a ntchito, mapepala a banki osonyeza ndalama zogulitsidwa, ndi malisiti ochokera ku mandidi . Pa malonda aakulu, sungani buku la maakaunti a famu. Makalata ameneŵa ndi otetezedwa bwino kwambiri kuti musafufuzidwe.

Khalani Osamala ndi Zomwe Mumalandira

Ngati muli ndi ndalama zonse ziŵiri zaulimi ndi zaulimi, tangolani mmene msonkho umayendera pansi pa malamulo a kagwiritsidwe ntchito ka zinthu. Kaŵirikaŵiri, mungapeze ndalama zambiri zolipirira gawo losakhala laulimi. Konzekerani ndalama zanu zoyendetsera ndalamazo mogwirizana ndi . Mwachitsanzo, gwiritsani ntchito zipangizo zosungira msonkho pansi pa Gawo 80C kuchepetsa ndalama zonse zimene mungakhometsere.

Funsani Msonkho

Munthu amene walemba kampani ya ndalama za ndalama akudziwa malamulo a dziko lake komanso malamulo a msonkho amene amathandiza kuti mukonze zobwezedwa ndi kupewa macheke. Musamadalire zinthu za pa Intaneti zimene zingathandize kuti mupeze malangizo a akatswiri.

Kumaliza

Msonkho wa ndalama za ulimi ku India si kuchotsapo kotheratu kapena kuchotsapo msonkho wonse . Ndi njira yolinganizidwira bwino yomwe imateteza alimi ndi kuchenjera. Nthano zozungulira pa iyo kaŵirikaŵiri zimachokera ku kupambanitsa. Ndalama za ulimi zimachotsedwa kwa anthu ndi ku HUF koma kuyang'anizana ndi kugawana kopanda malire; kuli koyenera kulipira ndalama kwa makampani ndi makampani; kumafuna kutchula moyenerera; ndipo kumalekezedwa ndi dipatimenti. Kumvetsetsa zimenezi kumathandiza kuletsa misonkhoma, kulinganiza bwino ndalama zawo, ndi kuthandizira dongosolo la msonkho wowonetsera. Kwa chitsogozo cholondola, nthaŵi zonse chimaloza ku ndalama zonga [FL:] Dipatimenti ya ndalama [FF:]