, khadi la Secrey Accounts (PA) ndi loposa pepala lachidziŵitso wamba; ndi la maziko a dongosolo la zoyang'anira msonkho wa India. Lofalitsidwa ndi Department ya Thailo pansi pa kuyang'anira kwa Central Board of Directive Confect Confect Comfect (CDT), khadi la masamu khumi limeneli lalamulo la lamulo kaamba ka ntchito iliyonse ya ndalama. Kubweza msonkho wa ndalama zobwezedwa ku kugula ndalama zapamwamba, khadi la statesti kuti litsimikizire kuti malonda onse atsatiridwe kwa wopereka msonkho mmodzi. Chitsogonjezo chimenechi chikufotokoza ntchito ya khadi la khadi la 76 m'mapepala a msonkho a ku India, matanthauzo ake, mmene angapezere imodzi, ndi chifukwa chake malamulo a bungwe lililonse la za za m'dziko ndi oyendetsa ndalama.

Kodi Khadi la Pamodzi n’chiyani?

Nambala ya Secrey Akhawunti (PAN) ndi yapadera, ya dziko lonse imene imagwirizanitsa malonda onse a ndalama a munthu kapena chinthu. Ndiko kodeji ya masamu khumi. Kalembedwe kabwino ndi ka APL1234C [1]

  • Zilembo zitatu zoyambirira ndi za alfabeti yoyambira ku AA mpaka ZZ.
  • Mkhalidwe wachinayi umaimira mtundu wa wonyamula katundu: P kwa munthu mmodzi, C kaamba ka kampani, F kaamba ka kampani, H ya Banja Lopanda Magaŵano A Hindu (HUF), A for Association of Persons (AOP), B ya Bungwe la Anthu Okha (BOI), J kaamba ka munthu wopanga chiweruzo, G kaamba ka boma, T kaamba ka kudalirana, ndi ena.
  • Chilembo chachisanu ndi chilembo choyamba cha dzina la dzina la munthu (loimira munthu payekha) kapena dzina la gulu (loimira ena).
  • Zilembo zinayi zotsatira ndi manambala (0001 mpaka 9999).
  • Chilembo chomaliza ndicho kupima alufabeti ya DVD.

KHADI lapadera la pulasitiki lopangidwa ndi khadi la malipiro loperekedwa ndi dipatimenti ya msonkho kudzera mwa mabungwe ololedwa onga ngati NSDL e-Gov kapena UTITSL. Imasonyeza chithunzi cha wolembayo, dzina, deti la kubadwa (kapena deti la kulembetsa zinthu zina), ndi nambala ya [1] Makhadi onse a khadi a Gnome amaphatikizapo khadi a QR amene angafufuzidwe kuti atsimikizire tsatanetsatane.

Kufunika kwa Kadi la Msonkho

Khadi la PASI si chikalata chongofuna okha; ndi lamulo lokhudza malamulo pansi pa Comending Tax Act, 1961, kuti akonze zobwezedwa za msonkho (ITRS). Popanda pa projekiti, wokhometsa sangalembe mwalamulo kubwerera kwa ndalama. Kampani imeneyi imagwira ntchito monga mfungulo yaikulu imene imagwirizanitsa ndalama zonse za ndalama($), malipiro a malonda, mapindu, malipiro obwereka, chiwongola ndalama, chiwongola dzanja, ndi ndalama zoikizidwa) kwa wopereka msonkho. Chidziŵitso chimenechi chimathandiza Dipatimenti yogwirizana ya Ndalama ku:

  • Tsalani malonda onse pa zaka zambiri za ndalama, kudziŵikitsa kusagwirizana kapena ndalama zosasimbidwa.
  • Muzikonza bwino ndalama za msonkho ndi zopereka (TDS/TCS) chifukwa chakuti PAN imapendedwa pa nthawi ya desikitale.
  • Kayendedwe ka zinthu mogwira mtima, kutsimikizira kuti zobwezedwa zikhoza kuperekedwa kokha ku cholembedwa chotsimikizirika chogwirizanitsidwa ndi PAN.
  • Kuzemba ndi kuletsa kuchotsa msonkho mwa kufanana ndi malonda a mtengo wapamwamba ochitidwa ndi zigawo zachitatu (mabanki, olembetsa, ndalama) ndi kubwerera kwa wopereka msonkho.

Kugwira Mawu Mawu Osonkhezera

Chigawo 139A cha lamulo la Inhome Taxis Act chimapangitsa kukhala koyenera kwa munthu aliyense amene ali ndi ndalama za msonkho, kapena amene amachita malonda ena otchulidwa, kufunsira ndi kutchula PN. Malonda ameneŵa akuphatikizapo:

  • Kutsegula kapena kugwiritsira ntchito akaunti ya ku banki (kuchotsapo ndalama zosungidwa pansi pa pepala).
  • Kuloŵa m’kugula kapena kugulitsa malo osasunthika oyesedwa pa 7610 lakh kapena kuposapo.
  • Kugula ndalama za kudziko lina kapena kulipira ndalama za ulendo (ngati ndalamazo zikupitirira 650,000).
  • Kukonza njira yopangira inshuwalansi ya moyo wa munthu imene pachaka imakhala ndi ndalama zokwana 250,000.
  • Kugulitsa kapena kugula ndalama, kugaŵana, kapena kumanga mapangano.
  • Kupanga ndalama zokwanira 650,000 kapena kuposapo m’banki patsiku limodzi.

Kulephera kutchula mawu a projekiti m’zochita zimenezi kungapangitse kuti ma TDS achuluke kapena ngakhale kukana kuyendetsa malondawo.

Mbali Zazikulu za Kugulitsa Msonkho

1. Kudziŵa Bwino Msonkho

PA ndi munthu mmodzi yekha wodalirika kwambiri kwa anthu okhoma msonkho. Mosiyana ndi dzina kapena tsiku lobadwa, limene lingafananizidwe kapena kusagwirizana, PAN ndi munthu mmodzi yekha kapena gulu limodzi. Zimenezi zimathetsa chisokonezo ngati anthu ambiri agaŵana mayina a anthu onse ndi kutsimikizira kuti zolemba za misonkho n’zolondola zaka zonse.

Kugwirizanitsa Ntchito Zonse za Ndalama

Makampani, ndalama, ndi mameseji ena onse amene akufunika kupereka lipoti ku dipatimenti ya msonkho limodzi ndi bungwe lokhudza anthu okhudzidwa. Mfundo zimenezi zimayenderana ndi zimene wokhometsa msonkho wa ITR amalemba.

3. Kudzipiritsa

Popanda PAN, nkotheka mwakuthupi ndi mwalamulo kulemba kubwerera kwa msonkho. Ife filining portoal (tafekitale.gov.in) imafuna kuti pakhale pa patangotsala zaka zingapo kuti munthu apereke umboni wa m'ntchito ndi kudzaza minda yambiri. Ngati munthu alibe protension, sangafune kubwezera ndalama kapena kutayikiridwa. Ngakhale pamene akubweza nil bwerera, PP n’ngofunika.

4. Kupeŵa Msonkho

THEPA system ndi chiwiya champhamvu choletsa kuthaŵa. Popeza kuti malonda onse a mtengo wapamwamba ali ogwirizana ndi PAN, dipatimenti ya msonkho ingayendetse macheck oyendera mtanda wongoyendera kuti ione kusiyana pakati pa ndalama zimene munthu wapereka ndi ndalama zimene wapereka kwa wopereka msonkho. Mwachitsanzo, ngati munthu asonyeza ndalama ya pachaka ya 762 lakh koma wagula mtengo wotchipa wa 7650 lakh, PA amalemba kuti afufuze.

5. Kusintha kwa MaTD ndi MaTCS

Pamene bwana wa deducts achotsa msonkho ku magwero a (TDS) kuchokera ku malipiro, kapena kuchotsa mabanki TDS pachiwongola dzanja, pepala la deductee lalembedwa. Izi zimatsimikizira kuti ngongole ya msonkho yaikidwa molondola kwa wopereka msonkho. Popanda state yolondola, ngongole ya TDS ingatayike kapena kuchedwetsedwa, kutsogolera ku kulipira msonkho wokulirapo panthaŵi ya kukonza mapepala.

6. Kukonzanso Zinthu Zokongola

Ngati wopereka msonkho walipira msonkho wochuluka kupyolera m'TDS kapena msonkho woyambirira, ndalama za developtensi imakonzedwa kokha pambuyo potsimikizira PAN. Ndalama ya desiki imaikiridwa mwachindunji ku akhawunti ya banki yogwirizanitsidwa ndi extP kupyolera mwa pulogalamu ya pa . Kuchedwa m'madoko kaŵirikaŵiri kumachitika pamene stamentiyo siigwidwa mawu kapena kugwirizanitsidwa ndi ndalama za banki.

Mmene Mungapezere Khadi la PATALI

Kugwiritsira ntchito PAN ndi njira yosavuta, yopezeka ponse paŵiri pa Intaneti ndi pa Intaneti. Dipatimenti ya Ndalama ya Ndalama yakhazikitsa mabungwe awiri kuti azisindikiza makhadi: [[FLT: 0] MFDL e-Governature Inspactured (NSDL e-Gov) ndi UTUTURECTAL Technology ndi Ministrysfected (UTSISLSL).

Njira Yogwiritsa Ntchito Intaneti

  1. Yendani NSDL PATALI (tin-nsdl.com) kapena UTITSL portal (utitsl.com[FL:3]).
  2. Sankhani mtundu wogwiritsa ntchito: MPUT (Form 49A ya nzika za Amwenye, For 49A A ya nzika zachilendo) kapena kuwongolera (kwa eni ake amene alipo).
  3. Lembani zinthu zina pa Intaneti monga dzina, tsiku limene munthu anabadwa, malo amene akulankhula ndi munthu wina, adiresi yake, ndiponso umboni wa zimene munthuyo ali.
  4. Kopani makope opimidwa a zikalata zofunikira (onani pansipa).
  5. Patulani ndalama (panthaŵi ino 761 kwa nzika za Amwenye, ndi GST; kwa nzika zachilendo, 761020 kuphatikizapo misonkho).
  6. Ngati pakufunika kugwiritsa ntchito zikalata zothandizira kuti munthu avomereze kuti munthuyo wachitapo kanthu, sindikizani, sayinani, ndipo tumizani limodzi ndi zikalata zochirikiza ntchitoyo (ngati pakufunika kugonja) ku malo okonzera zinthu.
  7. Kadi la PALO likavomerezedwa, limatumizidwa ku adiresi yolembedwa pasanathe masiku 15 ogwirira ntchito (kapena kuti mofulumira kwambiri kuti likhale pa PAN).

Zikalata Zofunika Pogwiritsa Ntchito Phati

Zikalata zochirikiza ziŵiyazo zimasiyana malinga ndi kaya wofunsirayo ali munthu mmodzi, HUF, kampani, kapena gulu lina.

  • Chisonyezero cha Chizindikiritso [[FLT: 1] : khadi la Aadhaar, Voter ID, Pasport, Driving Layisensi, kapena sewero lina lililonse la boma.
  • Chilolezo cha Madiresi : khadi la Aadhaar, Passport, Voter, pepala la Bank, Uority (osati woposa miyezi itatu), kapena pangano la Rent.
  • Tsiku la Kubadwa Umboni [[FLT: 1]: satifiketi ya kubadwa, Pasport, Sukulu kusiya chikalata, kapena chikalata choperekera chikalata.
  • Pasport-studing foto (ngati mufuna kulembetsa pa intaneti).

Kwa makampani ndi makampani, Chikalata cha Kusintha, Chigwirizano ndi Chigawo, ndi zikalata zina zachindunji zimafunidwa.

Zoti mugwiritse ntchito pa Intaneti

Ofufuza angalembenso mafomu 49A (opezeka pa malo a PAN) ndi kutumiza limodzi ndi makope a zikalata ndi zithunzi za munthu mmodzi. Mafomuwo amatumizidwa ku bungwe lokonza. Mafomu ndi nthawi yofunsira ndi yogwiritsa ntchito imagwirizana ndi njira ya pa Intaneti.

Kuwongolera Kapena Kubwereza Kawirikawiri

Ngati tsatanetsatane wa khadi la PAN lokhalapoli sanakonzeke (m’njira yakuti, dzina la kalembedwe, deti la kubadwa), kapena ngati khadi latayika kapena lawonongeka, munthu wolembapo angagwiritse ntchito khadilo pokonza kapena kukonzanso zinthu pogwiritsa ntchito mapulogalamu a pa Intaneti omwewo. Ziyeso zimatenga masiku 15-20 ndipo zimafuna mapepala ochirikiza.

Kadi la Opereka Msonkho Amitundu Yosiyanasiyana

PAN ili ndi mabungwe ambiri alamulo:

  • Anthu : Aindiya achikulire onse amene amapeza malipiro a msonkho ayenera kukhala ndi PA. Ngakhale achichepere amene amapeza ndalama (m’njira, kupyolera mwa choloŵa kapena ndalama ya mphotho) angalembe kaamba ka SEN m’dzina lawo, kapena kholo lingafunsire iwo.
  • [[FLT: 0] .HINDU Banja Logaŵanika (HUF) [1]: HUF imaonedwa monga gulu lopatulidwa kaamba ka zifuno za msonkho. Imafuna payayo pa , kusiyana ndi karta'.
  • FUUS ]: Makampani aubwenzi ndi Mitengo ya Liaty Family (LLPs) ayenera kukhala ndi pulogalamu yosungirapo zobwezedwa ndi kuyendetsa bizinesi.
  • . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Kudalira ndi Societies: Kukhulupirira, mabungwe othandizira osoŵa, ndi mabungwe ayenera kukhala ndi lamulo la kusakhoma msonkho pansi pa Chigawo 11 ndi 12 cha Lamulo la Ndalama za Msonkho.
  • Kujambula ndi Matupi : Mayanjano a Anthu (AOP) ndi Mitu ya Anthu Okhala ndi phande m'bizinesi kapena ntchito imafunikira PN.

Zotsatirapo za Kupanda Katundu

Kuchita zinthu popanda chilolezo chodalirika kungatsogolere ku zilango zowopsa za lamulo ndi zandalama:

  • Mlingo wapamwamba wa TDS : Ngati munthu wochepetsedwa msonkho sapereka PAMENE apereke kwa wowayendetsa, TDS imachotsedwa papamwamba pa zotsatirazi: pamlingo woikidwiratu, pa 20%, kapena pamlingo woyenerera kwa wodwalayo.
  • Kusakhoza kugwiritsa ntchito failo ITR[FLT : Munthu wopanda projekiti sangalembe mwalamulo kubwezedwa msonkho wa ndalama zimene amapeza. Zimenezi zimachititsa kuti kukhale kosatheka kupereka ndalama zopezedwa, zoyendera ndalama, kapena zotayitsa zinthu. Chifukwa chake, msonkho ungakhale wosafunika, kutsogolera ku kuzindikira ndi chilango kuchokera ku dipatimenti.
  • Njati yotsekedwa [1]: Ngakhale msonkho utachotsedwa ndi bwana kapena banki, derend singathe kugaŵiridwa popanda proferme. Ngongole ya msonkho imatsala m'ziwiri.
  • [[FLT :0] Kumasulira za Phezulu-Manute Transactions [FLT : Popanda projects , malonda ambiri a zachuma amakhala osatheka: kutsegula mitundu ina ya maakaunti a banki, kugula kapena kugulitsa katundu pa 7610 lakh, yokhudzana ndi kusadalirika, ndi zinanso. Kulephera kugwira mawu PA ingapereke pangano lopanda kanthu kapena kukopa zilango.
  • Kusintha pansi pa Chigawo 272B [1] : Dipatimenti ya Msonkho yolandira ingapereke chilango cha 76100,000 pa mlingo uliwonse ngati munthu walephera kufunsira pa PN pamene afunikira, kapena kulephera kutchula mawu ake m'zogulidwa.

Kusunga Khadi Lanu Latsopano

Nkofunikanso kusunga chidziŵitso cha PAN kukhala cholondola. Kusintha kulikonse kwa dzina (chifukwa cha ukwati, chisudzulo, kapena kusintha dzina lalamulo), keyala, kapena deti la kubadwa kuyenera kukonzedwa ndi bungwe la PAN pamasiku 30 a kusinthaku. Kulephera kukonzanso kungatsogolere ku kukana ITR kapena chidziŵitso chosagwirizana ndi Aadhaar.

Chiyambire 2019, boma lapanga kukhala loyenera kugwirizanitsa Aadhaar ndi PAN. Kusagwedezeka kungapereke SEP, kupangitsa TDS kubwerera . Nthaŵi yolumikiza yafutukulidwa kambirimbiri, koma kuyambira 2025, idakali chofunika chopitirizabe. Kugwirizanitsa kumachitidwa kupyolera mwa ndalama za msonkho wa pa kampani ya pa doko pambuyo pothi la kudula ndi PIN.

Kumaliza

Khadi la PAN ndi chipangizo chofunika kwambiri m'madongosolo a msonkho ku India, kutsimikizira kuonekera kwa zinthu, kupeputsa, ndi kutheketsa kuyang'anira kogwira ntchito za ndalama. Pa gulu lililonse kapena gulu lililonse lochita ntchito zokhometsa msonkho kapena malonda apamwamba, kupeza ndi kugwiritsa ntchito bwino PAN si chinthu chongofunikira. Mwakusunga mfundo za m'malamulo, kugwirizanitsa ndi Aadhaar, ndi kuitchula mawu m'zochitika zonse zoikizidwiratu, okhometsa misonkho, kutsimikizira kuti ngongole zolondola, ndi zokongoletsera zokometsera. Monga momwe India amayendera ku misonkhongo ya makampani osiyanasiyana, propeti ipitiriza kuchita mbali yaikulu m'dziko kuyesayesa kukulitsa msonkho ndi kuyang'itsa msonkho. Aliyense woyendetsa msonkho wa kuchuluka, ndi woyenerera kuyendetsa khadi la ku