Mitero inobhadharwa muIndia haiwanzova yakananga. Pakati pokufamba nemotokari mutengo wemari yakawanda (ITR), zvimiro zvokugadziridza zvinoziviswa muHlamu yeUnion, uye kunzwisisa kugadziridzwa kwemitero inobviswa, kubviswa, uye zvinodikanwa, kunyange mapepa enguva dzose anogona kuvhiringidza. Vashandi vanobhadharwa, varidzi vebhizimisi, vanobhadhara mitero, uye vanobhadharira mari, ngozi yokuita chikanganiso chinodhura(* kana kuti kurasikirwa nechero yepamutemo yemari inotemwa. Kunzvera nyanzvi yemitero inokwaniriswa pamberi pokuisa mari kunogona kuchinja chiitiko ichi kubva mumanyuko efunganyo kupinda mukurovedza mari. Kupfuura zvimiro zvokungogadzirira, kuvimbisa mutero wako zvizere, kubvisa mutero, uye kugovera mazano nokuda kwegore mberi kwemari. Nyaya ino inonzvera mibayiro yezvipo yemari inopfumisa mari, inowana mari yakawanda, inotongedza kupfumisa puro yemari yemari yemari.

Kunzwisisa Mutsara Wemitero weIndia

Gadziriro yemitero yakananga yeIndia inodzorwa neIncome Task Act, 1961, iyo inogadziridzwa inodokuva gore negore. Central Board of Direct Confect Confect Confect Confect (CDT) nhau dzemitero inowanzova, zviratidzo, uye kujekeswa kungatapura kuti mari inorongwa sei, kuti zvitsananguro zvehurumende itsva zvinodzorwa sei, uye kuti nguva dzinodzorwa sei. Somuenzaniso, kutangwa kwehurumende itsva yemitero pasi peChikamu 115BAC (Kugadziriswa Kwemitero Yavanhu) kubva kuFY 2020-21, uye kuchinja kwapapo nguva nenguva kunoitwa kuti pave nehurumende itsva yakawedzerwa mitengo yetsika yakaoma. NFTS, kugadziridzwa kwemari inotengwa nokusarungwa nokusarungwa kwemari yavose vapa mari yapamhindi vedzimwe nyika.

Uyezve, karenda yokuteerera inobatanidza kwete bedzi musi wokudzoka kwegore negore wakafanira (kazhinji kazhinji July 31 nokuda kwavanhu vamwe navamwe, yakatambanudzwa mumakore akati), asiwo misi yemitero yapamberi penguva, kunzvera mutero kwakafanira (pamitoro yakananga), uye kunyorwa kweMishumo yeTchasi (Fom 3CB/3CD) kana kuti kupfuudzira mishumo. Kubhadharwa kwokunonoka, kuziviswa kusina kururama, kana kuti kushumwa kwemari kunogona kuwedzera nokukurumidza. Nyanzvi yemitero inoramba ichishanda nemisengwa iyi uye inokubetsera kudzivisa zvinetso zvemari nezviri zvepamutemo.

Betsero Huru Dzokubvunza Mutengesi Wemutero

Kutaura Zvakarurama Uye Zvakakwana

Imwe yebetsero dzapakarepo zvikurusa dzokushanda neTreater Accounting (CA) kana kuti mupi wemitero ivimbiso yokuti ITR yako yakagadzirwa zvakarurama. Zvikanganiso zvinowanzomuka nokurongwa kusina kururama kwemari inowanwa (imomu 16, zvibvumikiso zvemari inobhangi, kubata mibayiro semari inotambirwa yebhizimisi kana kuti zvinopesana), kubvisa mari inotambirwa kubva kumaakaundi akachengetwa kana kuti mapepa akaisirwa, kana kuti kukundikana kushuma mari inobva kupfuma yokumwe kana kuti mapepa. Nyanzvi inounganidza nenzira yakarongwa magwaro ose ane chokuita nemari, zvibvumikiso zvemari, maripikito, mibayiro yemari, mibayiro yemari yemari, uye mashoko emari inovimbisa kuti musoro uri wose anoziviswa zvakanaka. Ikoku kunoderedza ngozi yokugamuchira chiziviso muDhiko pasi pePro yeMarikitikiti 1431, kana kuti ichengerwe pasi pechikamu chakanyorwa pasi pechikamu cha(162)

2. Kuderedza Kuora Mwoyo uye Kukunda

Mutemo wemutero weIndia unopa mhatsa huru yemitero. Kunyange zvakadaro, vabhadhari vazhinji vanokundikana kuwana betsero dzose dzakakodzera nemhaka yokuti havazivi nezvadzo. Nyanzvi yemitero inogona kucherekedza mikana ingava yakaregeredzwa (mue. hRA pasi peChikamu 10(13A), LTA pasi peChikamu 10(5), mari inorimwa yezvokurima. Zvisinei, vabhadhari vazhinji vanokundikana kuwana betsero dzose dzinobvira nemhaka yokuti havazivi nezvayo. Nyanzvi yemitero inogona kuzivisa mikana yaungava wakanganwa (panonge waita, somuenzaniso, kutonge uchitonge uchitora mari iri pasi peChikamu 80%CCD(1B) nokuda kwomutero wokuwedzera weNHAUS (NPS), kana kuti kukumbira mari inoyamuko mukuru. Nokuda kwemari 89, varidzi vebhizimisi, RDED, uye kutsamura mari yebhizimisi.

  • Kuisa mari yemari pawirirano:[[FT:1] PPF, ELS, mari yeinishuwarenzi youpenyu, mari yokubhadharwa, mari huru pachikwereti chapamusha - nyanzvi dzinobetsera kuronga muganhu wako wepanovhara kuti uwedzere 761.5 lakh.
  • Mari yeinishuwarenzi yechipameso: Pasi peChikamu 80D, unogona kutora kusvikira ku 765 000 (kuna vagari vakura) uye kuwedzera nokuda kwavabereki.
  • [[Nto:0] Chikwerete chapamusha: Kubatanidza kusvikira ku 762 lakh pasi peChikamu 24(b) nokuda kwezvinhu zvinoshanda; nyanzvi dzinogonawo kutungamirira pakutaura Chikamu 80EEA nokuda kwavatengi venguva yokutanga.
  • Mipiro: Kuverenga Kwakafanira pasi peChikamu 80G, kubatanidza kukwanirisa miganhu yemari yakadudzwa.

3. Kuchengeteka Kwenguva Kunokosha

Kugadzira nokuronga kudzosera mutero kunobatanidza mapepa okuunganidza, zvimiro zvokunzwisisa (ITR-1 kusvikira kuITR-7), mabhadharo ecommatic, mashandisiro, uye kusimbisa kudzoka. Nokuda kwomunhu ane manyuko akawanda emari kana kuti bhizimisi, izvi zvinogona kutora maawa akawanda okunzvera nokuongorora. Nyanzvi yemitero inobata kurongedzerwa kwebasa rose, kubva pakuunganidzwa kwezvinyorwa kusvikira kukunatsa, kazhinji kazhinji kazhinji kachikamu chenguva yaungapedza. Ikoku kunokusunungura kunangidzira pabasa rako kana kuti bhizimisi apo unenge uchivimbisa kutevererwa. Nyanzvi dzakawanda dzinopawo tsigiro yegore rose rekuronga mitero, kuita muitiro wegore negore wokunyora rugwaro kudzokoro inodzosera zvakanaka.

4. Kunyoresa uye Kutongwa Kwemutemo

Zviremera zvemutero zveIndia zvazova zvinowedzera kuongororwa. Nyanzvi yemitero inoshandisa mashoko anobva kumanyuko akafanana namabhangi, kutsinhana kwamasheya, mari, uye zvinhu kuti zvidzokere kudzorero isati yanzi itsva nokuwana kusawirirana. Kupesana pakati pemari inoshumwa neizvo dhipatimendi remitero rine chinyorwa kunogona kumutsa chiziviso kana kuti kunzvera kwakazara. Nyanzvi yemitero inobetsera kubvumikisa kuti kudzokera kwako nedata yedhipatimendi (kana kuti igove kuyananano yapamutemo apo isingaiwirirani). Kana ukambogamuchira chiziviso chekubvunza chakananga, kana kuti kunzvera kwakazara kunogona kukumirira pamberi pomukuru mukuru mukuru webasa anonzvera, mhinduro, mhinduro, uye kutungamirira kupfurikidza nomuitiro wacho. Ikoku kunoderedza kudzvinyirira uye kupfurikidza nomuitiro wapamutemo apo vanhu vazhinji vanotarisana nenhau ivo voga.

5. Kuronga Mutero Kwakakodzera Munguva Yemberi

Ukoshi hwenyanzvi yemitero hunotambanudzwa zvikuru kupfuura nguva inotevedzerwa. Nyanzvi dzinogona kukubetsera kuronga zvisarudzo zvako zvemari mugore rose kuderedza chikwereti chako chomutero womunguva yemberi. Somuenzaniso, vanogona kukupa zano pamusoro pemubatanidzwa wakanakisisa wezvikamu zvemitero (HRA, LTA, mapepa ezvokudya, zvichingodaro), kurumbidza kuchinja pakati pemitemo yemitero yekare nemitsva inorongwa, inokarakadza kuti motokari dzemitero inobhadharwa, uye kukutungamirira pakutengesa zvinhu kuti zviwane mutero mukuru. Nokuda kwevaridzi vebhizimisi, vanoshandisa nzira dzakafanana nokutengwa, mukutarisirwa kwemitero, uye mufambiro webhizimisi (masangano matsva ebhizimisi. kubatanidzwa.) kunogona kuva nemitero yakaganhurirwa. Pamberi, kudzivisa kumhanya kutengesa mari uye kuchengeterwa kwemari.

Ndiani Anoda Kutungamirirwa Nenyanzvi Zvikuru?

Nepo vateresi vose vachigona kubetserwa nezano renyanzvi, mapoka akati anoriwana richikosha zvikuru:

  • Vashandi vanobhadharwa mari yaparutivi:[[FL:1] Basa reFreelance, mari yokurenda, mari yehotera inobva mumatanda kana kuti zvinhu, mubereko unobva kumanyuko akawanda.
  • Varidzi vemabhizimisi navezvebhizimisi: Kudzorwa kwemitero yebhizimisi (ITR-3 kana ITR-4), kugadziridzwa kwamabhuku, zvinodikanwa zvokunzvera mutero pasi peChikamu 44AB, kubatanidzwa kweGST.
  • Nharaunda navashandi vezvemari: kazhinji kazhinji kuisa zvisakafanira ndyiko, kukundikana kuwana zvitsama zvemari, kana kuti kufuratira misengwa yemitero yapamberi pezvi.
  • Vanhu vane tsvina yakakwirira (HNI): Complete cortum fallos kubatanidza zvinhu zvokumwe, ruvimbo, zvinhu zvakawanda, mipiro yorupo rukuru, uye kuronga nzvimbo zvinodikanwa.
  • MaIndia eNon anogara (NRIS) nokudzosa vagari: Mutero wemari inotambirwa yokumwe, zvibvumirano zvemitero zvakapetwa kaviri (DTA S), kubvisa, uye NRI-data kuregedzerwa kwakadai seChikamu 10(4) uye 10(5).
  • [ Vanhu vakagamuchira chiziviso chemitero: Kumirira kwounyanzvi kunogona kupedza nhau nokukurumidza uye nenzira inobudirira zvikuru kupfuura kuzviita iwe umene.

Marudzi Enyanzvi Dzemitero Anowanika muIndia

Kunzwisisa mapoka akasiyana - siyana hakukubatsiri kusarudza mwero wakarurama webasa:

  • Vatori venhau (CSA): Vanopiwa mutevedzeri neInstitute of Chartered Accounts of India (ICAI), CAS vanokwaniriswa kubata bvunzurudzo dzemitero, vanomirira vatengi pamberi pezviremera zvemitero inobhadharwa, uye vanogovera mitero yakakwana nemabasa okubhadharisa mari. Panhau dzakaoma kana kuti dzakakwirira, CA ndiyo nguva dzose chisarudzo chakanakisisa.
  • [ `Indaneti: Aichimbova maCAS kana kuti vanhu vane ruzivo rwokuzviwanira rukuru mumutemo wemitero. Vangaisa mitero yakananga, GST, kana kuti zvose zviri zviviri. Nzvera zvitupa zvavo nechinyorwa chemikoto usati wapinda.
  • .Tax Retures (TRP): Rakapiwa remosra neBato reMutero pasi peProfiti yeTrust. Vanorovedzwa kubetsera namapendi ehwaro makuru (ITR-1, ITR-4, ITR-4) nokuda kwavanhu vamwe navamwe namabhizimisi maduku. Akakodzera kudzokororwa zvakananga.
  • Pachikamu cheMitero yePotina Tumari neSviced Service: Zvikuva zvinoverengeka zvinogovera mafaira anobhadharwa nekombiyuta pamwe chete nokusvika kuCAs pakudikanwa.

Pasinei zvapo norudzi, simbisa kuti nyanzvi yacho inochengeta PAN uye kunyoresa kwakanaka (muchib., nhamba yomutezo nokuda kweCA).

Njodzi Dzinowanzoitika Panenge Paine Kubiridzira Mitero

Vakawanda vanosanongwarira vateresi vanoita mhosho idzo nyanzvi yemitero ingawana:

  • Kusarudza chimiro chisina kururama cheITR:[[FL:1] Somuenzaniso, uchishandisa ITR 1 apo unenge une mhindu yedzimbahwe kana kuti mari yebhizimisi/kushambadzira kunoparira kurambwa.
  • [ mari inobva mumaakaundi okudzimwe nyika: Kunyange kaundi yebhangi isina kusimba ine dzikamo yezero inofanira kuziviswa. Kundikano inogona kukwezva zvirango zvakakomba pasi peBlack Money Act.
  • Kushuma kwakarurama kwemiuyo yedzimbahwe: Kusashandisa indekisi yakarurama betsero nokuda kwokuwana upfumi hwenhambo refu kana kuti mari yokushandira pamwe.
  • Kuronga kubhadhara mitero yapachine nguva mberi: vanhu vanoshandira vamene kazhinji kazhinji vanokanganwa kubhadhara mutero wapamberi mumativi mana, kuchiguma nefariro pasi peChikamu 234B ne 234C.
  • Haasati achitaura chikwereti cheTDS: TDS inobviswa navashandirwi kana kuti mabhangi ingasaoneka muForm 26AS; nyanzvi inobetsera kuyanana nokutaura.
  • [ Kutarisira chiverengero chitsva chehurumende yemitero: Vashandi vanotengeswa vangasarudza nenzira yokusaziva hurumende isingakwaniri nokuda kwechimiro chavo chemari inobviswa.

Kusarudza Mutero Wakakodzera

Kusarudza nyanzvi yakarurama kunokosha sechisarudzo chokubvunza mumwe.

  • Kubatanidza nezvibvumikiso: Nokuda kwezvinodikanwa zvakaoma, sarudza CA ine rugwaro rune rekushandisa. Konetsesa mitezo paICAI pawebsite (icai.org).
  • [ Kuziva mamiriro ako ezvinhu akajeka: Bvunza kana ivo vakabata nhau dzakafanana nedzako(e., mari inodzorwa necheseri, mitero yemitero yemichero, kana kuti kunzvera bhizimisi.
  • Kukumbira kuona: Kunokora mashoko kwakajeka pamberi. Fees dzinosiana zvikuru: Kuisa musengwa weITR kungadya 765-76000, nepo bhizimisi rakaoma kana kuti kunyorwa kwemitemo yokudzorwa kunogona kushanda 76000-769 000 kana kupfuura.
  • Nzwisiso nenongedzero: Testimonial kana kuti manongedzero anobva kuvaenzani, zvikurukuru ayo ari mumabasa akafanana, anogona kuratidzira kuvimbika.
  • [[[FMT:0] Kubatanidza nokuwanikwa: Vachapindura mibvunzo yako inotevera here? Inopa tsigiro yegore rose kana kuti bedzi mukati memwaka wespeed?
  • Software neruzivo rwokugadzira zvinhu: Mafemu mazhinji anoshandisa masuo egore nokuda kwemirwi yezvinyorwa uye migadzirirwo, achidzokorora mutoo.

Nokuda kwenhungamiro yapamutemo pakusarudza nyanzvi yomutero, unogona kunongedzera kuzviwanikwa zveCBDT pa comassinidia.gov.in uye rai reICAI rokushandisa CAS.

Kukosha kweMabasa Omutero anodzidziswa

Vamwe vanobhadhara mitero vanozengurira nemhaka yomubhadharo unobatanidzwa, asi ndyiko yebetsero yenyanzvi inowanzodukuswa nebhangi rinobvira uye ganhuriro yengozi. Rangarira:

  • Kudzivisa: Kunyora kwapera pasi peChikamu 234F kunogona kuva 7610 000. Pasi pokushuma zvirango pasi peChikamu 270A zvinogona kuva 50% yemari inotaparwa pasi pezvitsama.
  • Regimeds: Nyanzvi dzinowanzofukura zvitsama zvinofuratira zvinoparira kukweverwa kwakakwirira, pane dzimwe nguva kupfuura mubhadharo umene.
  • Mari yakachengetwa zvikurusa: Kuronga kwakafanira kwomutero kunodzivisa kubhadhara mubereko (panguva ino 1% pamwedzi nokuda kwokunonoka).
  • Ukoshi hwenguva: maawa aunochengeta anogona kudzoserwa kumibato inodzoresa mari kana kuti varaidzo.
  • [ Rugare rwendangariro: Kuziva kudzoka kwako kubvumirana uye kwakagadzirirwa nenzira yenyanzvi kunoderedza funganyo pamusoro pezviziviso zvenguva yemberi.

Nokuda kwomushandi anobhadharwa mari yakawanda ane mwero wokuisa mari mumari, mubhadharo weCA (76000-76000) mutengo muduku nokuda kwokururama nokutevedzerwa kwakakwana kwemari. Nokuda kwavaridzi vebhizimisi kana kuti HNIS, ndyiko yacho chikamu chiduku choukoshi hwokuronga mitero negadziriro yengozi.

Kuronga Mutero Kwakanaka Kupfuura Kufurirwa

Nyanzvi dzemitero dzinopa ukoshi hunopfuura kure kudzoka kwegore negore.

  • [[FOLT:0] Kuronga: Kuisa mupimo wako wemari panzvimbo yezvisarudzo (ELS, PPS, NPS, Sukana Samriddhi, zvichingodaro) nevavariro dzako dzokuchengeta mutero nenhau yengozi.
  • Kugadziridza: Kurangarira muvhenganiswa wakanakisisa wezvinhu zvakadai seHRA, LTA, mapepa okutumira zvokudya, uye betsero dzinogoverwa nomushandirwi kuderedza mutero.
  • state nokuronga kwenhevedzano: kuisa zvinhu nechivimbo kuti zvidukudzire basa renzvimbo (kunyange zvino rabviswa muIndia) uye kuvimbisa kuchinjwa kwepfuma nenzira inopfaviswa.
  • Kuumbwa kwebhizimisi nokugadziridzwa: Kusarudza pakati pekushandisa, ushamwari, LLP, kana kuti kuganhurirwa kwapachivande kumutero wakanakisisa nokuteerera.
  • [[[FOL:0] FEMA neNRI mutero: Nhungamiro pakudzorerwa kwenzvimbo, ziviso yepfuma yokumwe, uye nyaradzo yemitero yakapetwa kaviri pasi peDTA SEA.
  • [ Tsigiro yemari:[[FT:1] Kana ukagamuchira chiziviso kana kuti wakasarudzwa nokuda kwenzvero, nyanzvi inogona kukumirira uye kutaurirana.

Cas dzakawanda dzinopawo chiziviso paGST, kuendesa tsotsi, uye mitero yamarudzi ose nokuda kwavatengi vane mibato yemitemo yemitemo. Kubatanidzwa nanyanzvi yemitero segore rinopoteredza mugadziri wemitero panzvimbo pechingori chigadziriso chenguva yakarongwa kunopa betsero dzemari dzenhambo refu.

mhedziso

Gadziriro yemitero yeIndia inoshanda zvikuru uye inorongeka, ichiita nhungamiro younyanzvi yokuchengeta mari nokuda kwomunhu upi noupi anokoshesa utano hwake hwemari. Kubvunza nyanzvi yemitero usati wanyora kuva nechokwadi chokuti kudzoka kwako kwakarurama, kwakakwana, uye kwakagadzirirwa . Kubva panguva ino. Nyanzvi idzi dzinokubatsira kuronga, kudzivisa zvirango, uye kuronga mari yaunobhadhara nechivimbo. Mari yaunobhadhara imari duku yenguva yakachengetwa, mari yakachengetwa, uye dziviriro yapamutemo yakawanwa. Kana uri mushandi anobhadharwa, muridzi webhizimisi, kana kuti muridzi webhizimisi, anoshandisa mari, anokwanisa kubhadhara mutero haisi mari inodzoreka kujeka uye rugare rwendangariro. Ita kunzvera kwokutanga kupfurikidza noruzivo rwekunzvera rune chivimbo.