Kadhi reSecreen Account Nhamba yeAccounting (PA) inopfuura zvikuru chinyorwa chezivikanwo yakapfava; ibwe rekona regadziriro yokutarisira mitero yeIndia. Rakabudiswa neInhooting Tax Department mutarisiro yeCentral Board of Directive Confect Com (CDT), iyi nhamba ine gumi yeappcal realcom inosungirwa nokuda kwomubato wemari yose yemiuyo. Kubva mukuronga mutero unodzorwa wemari kukutenga mari yemari kukutenga mari yakakwirira, kadhi rePUB inovimbisa kuti kutengwa kwemari yose kunotsaurirwa kumubhadharidzi mumwe. Iyi nhungamiro yakakwana inotsanangura basa rekadhi repeji yemitero mumitengo yeIndia, mativi ose, kuti uwanei kuwana sei, uye nei kuwirirana nemirayiro neyamuteveri yezvipo yemari yavose vagari vemo uye yabatanidzwa mune zvemari.

Kadhi repaI?

Nhamba yeAkhawunti Yechigarire (PAN) iNambala yakasiyana, yenyika yose inobatanidza kutengeserana kwose kwemari kwomunhu kana kuti chinhu. Iko kunyorwa kwegumi reapplynumeric. Rudzi rwako ndi APL1234C

  • Mabhii matatu okutanga akanyorwa nearufabheti.
  • Rudzi rwechina runomirira rudzi rwemunhu mumwe nomumwe: P nokuda kwomumwe nomumwe, C nokuda kwekambani, F nokuda kwekatsi, H nokuda kwemhuri yaAborder yechiHindu (HUF), A for Association of Persons (AOP), B nokuda kwoMutumbi Wavanhu Vamwe navamwe (BOI), J nokuda kwomunhu akagadzirwa wokutonga, G nokuda kwehurumende, T nokuda kwechivimbo, uye vamwe.
  • Chirungamutauro chechishanu ibhii rokutanga rezita rezita rokuremekedza (rinenge revanhu) kana kuti zita resangano (revamwe).
  • Mabhii mana anotevera nhamba (0001 kusvika ku99).
  • Ratidziro yokupedzisira inzvero yearufabheti mumichina yemasefa.

Kadhi repurasitiki chairo rinobudiswa nedhipatimendi remitero rinotenderwa namasangano anobvumira akadai se NSDL e-Gov kana kuti UTSL. Inoratidzira pikicha yemupiyuta, zita, musi wokuberekwa (kana musi wokunyoresa nokuda kwemasangano), uye nhamba yeNEGO. Makadhi ose eT anobatanidzawo CD yeQR inogona kuongororwa kusimbisa mashoko ose.

Kukosha Kwekadhi Rokubhadharisa Mutero

Kadhi rePAI igwetawo zvaro risati riri chinodikanwa chemitemo pasi peIniver Tax Act, 1961, nokuda kwokunyora dzokororo dzemari yomutero (ITRS). Pasina parakata remitero inotenderwa, muteresi haagoni kunyora pamutemo kudzoka kwemari. [6] Chinobatira sekiyi huru inobatanidza madata ose emari yemari ($, mari yebhizimisi, mhindu, mari, mari yokubhadharo, mhindu, mhindu, uye mari yemari inobviswa) kumufananidzo womuteresi. Iyi inoita kuti igone kubhadharo kweDhipatimendi reMitero ku:

  • Tsanzai kutengeserana kwose mumakore akawanda emari, kuzivisa kusawirirana kana kuti mari isingashumwi.
  • [ shandisa mitero nezvinounganidzwa (TDS/TCS) zvakarurama, sezvo PN ichiongororwa panguva yedanho.
  • [ Kugadzira [ zvakanaka, kuvimbisa kuti mipeto inorumbidzwa bedzi kunhauro yakasimbiswa yakabatanidzwa nePAN.
  • [. Kudzivisa kubviswa kwomutero kupfurikidza nokuenzanisa kutengeserana ukoshi hwakakwirira hunoshumwa namapoka echitatu (mabhangi, mabharani, mari) nokudzoka kwomuripi wemitero.

Kunokorwa Mashoko Nenzwi Oruremekedzo

Chikamu 139A cheIndime Tax Act chinokuita kuve kwakafanira nokuda kwomunhu ari wose ane mari yomutero, kana kuti anoita kutengeserana kwakarongwa, kukumbira ndokunokora mashoko P. Uku kudyidzana kunobatanidza:

  • Kuvhura kana kuti kushandisa kaunzi yebhangi (kubvisa matura emari anokosha pasi pechikumbaridzo).
  • Kupinda mukutenga kana kuti kutengeswa kwenzvimbo isingazununguki inokosheswa pa 2910 lakh kana kuti kupfuura.
  • Kutenga mari yokumwe kana kuti kubhadhara mari nokuda kwokufamba (kana mari inopfuura 760,000).
  • Kunyoresa nokuda kwegadziriro yeinishuwarenzi youpenyu nemubhadharo wegore negore unopfuura 7650 000.
  • Kutengesa kana kutenga mari, kugovana, kana kuti kuisa zvikwereti.
  • Kuita mari inopiwa vane 2550 000 kana kuti kupfuura muakaundi yebhangi muzuva rimwe.

Kukundikana kududza mashoko eTDS muuku kudyidzana kunogona kutungamirira kumwero wakakwirira zvikuru kana kuti kunyange kuramba kuronga kutengeserana kwacho.

Mabasa Makuru Okutengesa Mutero

1. Kuzivikanwa Kwakasiyana Nevamwe Kwevabhadhari Vemitero

V. C. NHAU yacho yakasiyana ne masiku okuberekwa. Asi inongova yakasiyana nemunhu mumwe chete kana kuti sangano rimwe chete. Izvi zvinobvisa kuvhiringidzika kana vanhu vakawanda vachigoverana mazita anozivikanwa uye kuva nechokwadi chokuti zvinyorwa zvemitero zvakarurama mumakore ose.

2. Kubatanidza Mibato Yose Yezvemari

Tsamba yemari iri yose inodarika musimboti wakajeka (sokusvika paMari yeTrust Treasur) inofanira kubatanidzwa nePAN. Mabhangi, vatengesi vemasheya, mari yemimwe minda, uye dzimwe nzvimbo dzemari dzinodikanwa kushuma kutengeserana kudhipatimendi remitero pamwe chete nepeta yebato rinoitira hanya. Iyi mashoko ipapo anowirirana neITR inochengetwa nomubhadhari wemitero.

3. Chinodikanwa Chokuedza Kunyengera

Pasina papaunda, isati iri pamutemo kunyora bhadharo remitero. E-filifilining triam (mutero unotambira.gov.in) inoda kuti paitwe chiratidzo chokuti mushandisi ndokuzadzikisa minda mizhinji. Kana munhu asina project, havagoni kutaura kuti ane propendi kana kuti anotambira kurasikirwa mberi. Kunyange apo anoisa nhingi inodzokera, KPI inosungirwa.

4. Kudzivirira Kubviswa Kwemitero

THEPA idrowarati yemitengo inodzivisa kubhadharwa. Sezvo kutevedzana kwose kwakakwirira kwakabatanidzwa nePAN, dhipatimendi remitero rinogona kushandisa mireza inodzorwa nechekidzo pakati pemari inoziviswa nokushandiswa kana kuti mutoo wemari yomubhadhari. Somuenzaniso, kana munhu akaratidza mari yegore negore ye 021 lakh asi akatenga mari inodhura 7650 lakh, PA ichatutira iyi kunzvera.

5. Kuchinja KwemaTD NemaTCS

Apo mushandirwi anobvisa mutero kumanyuko (TDS) pamubhadharo, kana kuti bhangi rinobvisa TDS pamhindu, deductee's PAN inonyorwa. Ikoku kunovimbisa kuti chikwereti chemutero chinoiswa zvakarurama kumutungamiriri wemuteresi. Pasina CONCE yakarurama, chikwereti cheTDS chingarasika kana kuti chinononotswa, kuchitungamirira kuchikwereti chemitero chikuru zvikuru panguva yokunyorwa kwemitero.

6. Kugadzirwazve Kwezvitsva

Kana muteresi akabhadhara mutero wakawanda kupfurikidza neTDS kana kuti mutero wapamberi, refound inogadzirwa bedzi pashure pokubvumikisa PAN. Chitsama chinotapurwa zvakananga kuakaundi yebhangi yakabatanidzwa zvakananga nePN kupfurikidza neivhotera. Kunonoka mumitero inowanzoitika apo CON isinganokorwa zvakarurama kana kuti yakabatanidzwa neakaundi yebhangi.

Nzira Yokuwana Nayo Kadhi Rokutenga

Kushandisa PAN muitiro wakananga, unowanika pose pari paviri paIndaneti napanze peburo. Department yeMitero yakabvumira masangano maviri kubudisa makadhi: [[FL:0] MNDL e-Governance Infrablicture Exective (NSDL e-Gov)[FL:1] uye UFFRAL Uctrective Technology and Servicessss Miniversemented (UTITSL)[FL:3].

Kurongwa kwekushandisa paIndaneti

  1. Shanyira NSSL PANUTAL ([[FL:0]]tin-nsdl.com) kana kuti UTITSL portal (UTIISl.com).
  2. Sarudza rudzi runoshandiswa: inter (Form 49A nokuda kwavagari vemo veIndia, Magiramu 49AA nokuda kwavagari vokumwe) kana kuti kururamisa/kururamisa (pavane vapane vapanyika iripo).
  3. Zadza mashoko ari paIndaneti: zita, musi wakaberekwa, mashoko emunhu waakanyora, kero, uye uchapupu hwezvaari.
  4. Kopa makopi akaongororwa emagwaro anodiwa (ona pasi apa).
  5. Ripira mari yacho (yava kunzi 761 nokuda kwavagari vemo veIndia, uye GST; nokuda kwavagari vokumwe, 761020 pamwe nemitero).
  6. Kana munhu abvuma kuti zvinhu zvamira zvakanaka, zvitsikiridze, uzvisaine, uye uzvitumire pamwe chete nemagwaro anotsigira (kana zvichidiwa) kunzvimbo inogadzirwa zvinhu.
  7. Kana kadhi racho rangobvumirwa, rinotumirwa kukero yepamutemo mumazuva 15 okushanda (kana kuti kukurumidza kutumirwa kuEPAN).

Mapepa anodikanwa nokuda kwekushandisa kwepaPU

Mapepa anotsigira anosiana nemhaka yokuti mutengi wacho munhu, HUF, kambani, kana kuti rimwe sangano.

  • [[FT:0] Chiratidzo chechapupu: Kadhi reAadhaar, Voter ID, Pasport, Kutyaira, kana kuti imwe shopu ipi neipi yehurumende.
  • [[FORT:0] Chiratidzo cheKero: Kadhi reAadhaar, Passport, Voter, chibvumirano cheBhangi, mari yeUtility (haisi kure nemwedzi mitatu), kana kuti chibvumirano cheRent.
  • Zuva rokuberekwa kwoUfakazi[[FLT: 1]: Chitupa chokuberekwa, Passport, Chikoro kusiya rugwaro, kana kuti rugwaro rwokubatanidza.
  • Pasport-foto yakaitwa [ (kana uchishandisa pausiri pakombiyuta).

Nokuda kwamakambani namafemu, Dare Rokuchinja, Rokushandirana Deed, uye mamwe magwaro akananga anodikanwa.

Zviri kunze

Varidzi vanogonawo kuzadza Explome 49A (inowanika panzvimbo dzinoshandiswa) voiisa pamwe chete nemakopi ezvinyorwa nemifananidzo zvinoongororwa. Chinyorwa chacho chinotumirwa kukambani inoshandira kugadzirwa. Mari yokukumbira uye nguva yokugadzira yakafanana neinoshandiswa paIndaneti.

Kururamisa Kana Kuti Kudzokorora

Kana mashoko api naapi ari pakadhi riripo asina kururama (mh., zita chiperengo, musi wokuberekwa), kana kuti kana kadhi racho rarasika kana kuti rakuvadzwa, muridzi wekadhi anogona kukumbira kugadziridza kana kuti kudzokororwa achishandisa masuo epaIndaneti. Zvigadziriso zvinotora mazuva 15-20 uye zvinoda magwaro anotsigira.

Kadhi Remarudzi Akasiyana - siyana Evabhadhari

Gadziriro yePA ine mhatsa yakawanda yamasangano epamutemo:

  • [[FOLT:0] Vanhu [: MuIndia akura ari wose anowana mari inobhadharwa mutero anofanira kuva nePA. Kunyange vaduku vanowana mari (mutoo, kupfurikidza nenhaka kana kuti mari yomubayiro) vanogona kukumbira nokuda kwepanyuko muzita ravo vamene, kana kuti mubereki anogona kukumbira nokuda kwavo.
  • HINDU Yakakamukana Mhuri (HUF)[[FT:1]: HUF inobatwa sesangano rakaparadzana nokuda kwezvinangwa zvemitero. Inoda parayo pachayo pachayo, rakasiana nerakarda.
  • FUUDHA]: Mafemu ebatira pamwe naMakambani ane Mitemo yemaritapureta (LLPs) anofanira kuva newirirano yokurongedza bhangi nebhizimisi.
  • [[FOLT:0]: Kambani iri yose inobatanidzwa muCompanies Act inofanira kuwana PAN, iyo inoshandiswawo nokuda kwomutero webhizimisi.
  • Zvivimbo neMasangano: Kuvimba, masangano okuyamura, uye nzanga zvinofanira kuva nebvumirano yokukumbira kusunungurwa kwemitero muchikamu 11 ne 12 cheIniversal Task Act.
  • [[[FOL:0] Ungwaru neMitumbi: Sangano dzaVanhu (AOP) neMitumbi yaVanhu vamwe navamwe inobatanidzwa mubhizimisi kana kuti basa rinoda PN.

Migumisiro Yokusava Nechikamu

Kushanda pasina kurukurirano inoshanda kunogona kutungamirira kuzvirango zvakakomba zvapamutemo nezvemari:

  • TDS respeare [: Kana munhu achifanira kubviswa mutero haagoveri nharaunda yavo kumutungamiriri, TDS inobviswa pakakwirira pane zvinotevera: pamwero wakanyorwa, pa 20%, kana kuti pamwero unoshanda nokuda kwechinoitika chakati. Ikoku kunogona kuderedza zvikuru mari yembure.
  • Kusakwanisa kuITR: Munhu asina project haagoni kunyora pamutemo kudzorwa kwomutero wemari inotambirwa. Ikoku kunoita kuti kuve kusingabviri kushuma mari inotambirwa, kutora mari inotakurwa, kana kuti kutakura kurasikirwa kunoenda mberi. Naizvozvo, chikwereti chemitero chingaramba chisina kuiswa mungozi, kuchitungamirira kukucherekedza nechirango kubva mudhipatimendi.
  • Yakavharwa : Kunyange kana mutero ukabudiswa nomushandirwi kana kuti bhangi, refounded haigoni kugadzirwa pasina pau. Chikwereti chomutero chinoramba chiri mugwaro.
  • [[FLT :0] Hurukuro pamusoro perefu-FUM Transactions: Pasina interformations, kutengeserana kwakawanda kwemari kunova kusingabviri: kuzarura marudzi akati eakaundi yebhangi, kutenga kana kuti kutengesa zvinhu mu 2910 lakh, zvinobata mumiganhu, zvichingodaro. Kukundikana kududza PA kungapa chibvumirano chinenge chapera kana kuti chirango.
  • Nhando pasi peChikamu 272B: Dhipatimendi reMitero rinowanwa rinogona kuisa chirango cha310 000 panhambo imwe kana munhu akakundikana kukumbira PN apo anenge achidikanwa, kana kuti kukundikana kuinokora mashoko mumitengo yakanyorwa.

Kuchengeta Kadhi Rako Richigadzirwa

Kunokosha zvakafanana kuchengeta mashoko ePAN akarurama. Chinjo ipi neipi muzita (nokuda kweroorano, chatanuro, kana kuti chinjo yezita rapamutemo), kero, kana kuti musi wokuberekwa inofanira kugadziridzwa nesangano rokubudisa mukati mamazuva 30 okuchinja. Kundikano yokuvandudza ingatungamirira kukurambwa kweITR kana kuti mashoko asina kuwirirana neAadhaar.

Chifo cha 2019, hurumende yakaita kuti kuve kwapamutemo kubatanidza Aadhaar nePAN. Kusavhengana kunogona kuita kuti TDS ive yakakwirira zvikuru uye kusakwanisa kunyora mafaira. Nguva yokubatanidza yakatambanudzwa kakawanda, asi seyomuna 2025, inoramba iri chinodikanwa chinopfuurira. Kubatanidza kunoitwa kupfurikidza nemari yomutero pashure pokupinza masuo e-partum.

mhedziso

Kadhi rePASI chishandiso chinokosha mugadziriro yemitero yeIndia, kuvimbisa kuti kujeka, kuri nyore kuzviisa pasi, uye kugonesa kuongorora kunobudirira kwemitero. Kana munhu upi noupi kana kuti sangano rinoita mabasa anobhadharwa kana kuti kutengeserana kwemitengo yakakwirira, kuwana uye kushandisa zvakanaka PAN haisati iri musengwa unokosha. Kupfurikidza nokuchengeta mapepa akagadziridzwa, kuabatanidza neAadhaar, uye kuatora mashoko mumitero yose yakarongwa, vabhadhari vanogona kudzivisa zvirango, kuvimbisa mitero yakarurama, uye kugadzirwa kwakaisvonaka kwemitero. Sezvinoita kuti India iende kumitero yakasiyana nemitengo yemitero, protal acharamba achiita basa gurusa renyika yose mukukudza mutero uye kumira mitero. Munhu upi noupi anodzo inodzorwa mutero ikodzerwa kubhiri inodzo inoko.