Sumo

Mitero yemari yakawanwa nenhaka nechipo muIndia inoumba rutivi runokosha rwehurumende yemitero yakananga yenyika. India payakaparadza Chipo Chematax Act muna 1998, nheyo dzokubhadhara mitemo yokutambira mari dzakati dzakaiswa muIname Tax Act, 1961. Kunzwisisa pamutemo wenzvimbo zvinobatsira vanhu, mhuri, uye varongi venzvimbo kuongorora vhesi pakati penhaka dzakatendwa nezvipo zvinobhadharwa mutero. Nyaya ino inogovera kukura kune udzame kwemitemo yemitemo, kutadza kubhadhara mitero, kushuma misengwa, uye kurangarira zvakafanira pasi pomutemo wemutero weIndia.

Chipo Chinodzora Nemutero Wenhaka Zvinopiwa Nomutemo

Gadziriro huru yemitemo iIncome Recomet Tax Act, 1961, zvikurukuru zvikamu 56 (2), 49, 47, uye gadziriro dzakafanana. Chipo Chitsivo Chomutero, 1958 chakadzoserwazve kuva chinoshanda 1 October 1998, kureva kuti hapana mutero wezvipo wakasiyana unobhadharwa. Panzvimbo pezvo, zvipo zvinosvitsa mipimo chaiyo zvinobhadharwa sezvo “zvichibva kumamwe manyuko” pasi peChikamu 56(2) mumaoko omugamuchiri. Nokuda kwenhaka, hapana mutero unotorwa paripi yezvipowo zvawo; zvisinei, mari ipi neipi inobviswa mutero pashure pokutamiswa inobhadharwa inobhadharwa mutero zvizere pasi pemari inobhadharwa.

Nhoroondo Yacho: Kubva Pakubhadhara Mutero Kuenda Pakubhadhara Mutero

Pamberi pa1998, zvipo zvinopfuura 7620 000 zvaipiwa mitero pamwero unofambira mberi. Kupa mari kwaiitirwa kurerutsa mitero nokuderedza mutoro wokuteerera. Zvisinei, kudziviswa kwomutero nezvipo zvakakwirira kwakapfuurira, kuchisunda hurumende kudzorera mutero wezvipo zvikuru kupfurikidza neChikamu 56(2) zvichienda mberi. Mumakore apfuura, chikuva chemitero nenzvimbo zvakachinja: kubva ku650 000 aggregate mugore remari kusvikira kumuganhu wazvino uno wema7650 000 pagore nokuda kwezvipo zvemari, uye zvimwe zvinogoverwa zvezvipo zvinopfumba, kugoverana, uye zvimwe zvinhu zvakagamuchirwa pasi pemari.

Kubhadhara Mutero Wezvipo muIndia – Gadziriro Dzinowirirana

Pasi peChikamu 56(2), chitsama chipi nechipi chemari kana kuti zvinhu zvinogamuchirwa pasina kurangarirwa kwakakwana kana kuti kurangarirwa kusina kukwana kwechikumbaridzo chakagadzwa kunofanira kubhadharwa semari mumaoko omugamuchiri. Zvikamu zvinotevera zvinorondedzera zviitiko zvakasiyana - siyana.

Monetary Places – Chikamu 56(2)(x)

Zvipo zvokubhadharira (kubatanidza mapeji , madhirowa, kana kuti zvikumbiro) zvinogamuchirwa mugore rinopfuura chitsama chemari che 760,000 zvinobhadharwa zvizere semari inowanwa. Kana zvipo zvose zviri pasi pe 765 000, chitsama chose chinosiiwa. Ichi chikuva chinoshanda kumunhu anogamuchira 30 000 kubva kushamwari uye 765 000 kubva kushamwari mugore rimwe chetero, chitsama chamanyuko ose emitero pa65555 000.

Zvipo Zvezvinhu Zvinodziviswa

Kana chinhu chisingatsungiririki (nyika, chivako, kana kuti zvose zviri zviviri) chichigamuchirwa pasina kurangarirwa, uye basa rechitambi rinopfuura 7650 000, mutengo wose webasa rechidhinha unobhadharwa. Kana chinhu chacho chichigamuchirwa nokuda kwerangariro iri pasi pomutengo wechitambi, musiano (mutengo webasa wakaderera zvikuru) unobhadharwa kana uchipfuura 7650 000 kana kuti 5% yerangariro. Somuenzaniso, nzvimbo ine mutengo wemari wehmhindu we‘NTAMBRLRN) inotengeswa nokuda kweane 7650khs; musiano we6 lakhs unopfuura chikumbaridzo uye unotambira mutero.

Zvipo Zvezvinhu Zvinotapurika

Zvinhu zvinoda kubhadharwa zvakadai sokugoverana, kuva nemidziyo, kuchengetedzwa kwamabwe anokosha, kunyorwa kwamabwe, mifananidzo, uye motokari zvinobatwa zvakafanana. Kana zvikagamuchirwa pasina kurangarirwa uye ukoshi hwemari yemari inotengeswa napamutengi hunopfuura 7650 000, ukoshi hwose hunobhadharwa. Kana ukagamuchirwa nokuda kwokusakwaniswa kwakakwana, mari shomanene (FMV inopiwa) inobhadharwa kana inopfuura 760,000. Ukoshi hunokosha hunosarudzwa nemutengi akanyoreswa kana kuti mutengo wakarongwa patsinharo yemari yakarongwa yakarongwa).

Rondedzero Yehama Dzokunyama – Kusunungurwa Kunokosha

Shoko rokuti “hama yokunyama” pasi peChikamu 56(2) rinopiwa rondedzero hurusa. Zvipo zvinobva kuhama dzokunyama dzinotevera zvinosasarudzwa chose chose pasinei zvapo noukoshi:

  • [[[FRANT:0] [
  • Hama kana kuti hanzvadzi (ropa rose kana kuti hafu, kubatanidza vakoma kupfurikidza nokurera vakoma kana kuti vakoma)
  • [ Hama kana kuti hanzvadzi yomukwanyina
  • Vakwidziriri vomugwagwa kana kuti vazukuru[[FL:1] (vabereki, vanambuya, vana, vazukuru)
  • Vakwidziridzi vomukwanyina kana kuti vazukuru vomurume [[FL:1] (mutoo, baba vomurume, amai vomurume, mukomana, muroora, muroora)
  • Kushandisa kwepi neipi yehama dzokunyama dziri pamusoro apa[[FL:1] (mutoo wehama/sikuru – mukoma/mukoma)

Zvipo panhambo yeroorano yomunhu mumwe nomumwe (kwete roorano yehama yokunyama) zvinohesvurwawo, pasinei zvapo neukama hwomupi.

Mitemo Yokutsigira – Apo Nzvimbo Inogamuchira Paduku

Nokuda kwenzvimbo isingachinjiki, basa rechitambi sepane chiremera chokunyoresa ibhenji . Nokuda kwemitengo yakarongwa, ukoshi iavhareji yemitengo yakakwirira zvikurusa neyakaderera zvikurusa patsinhano yemari pamusi wemari unotanhanhanwa (kana kuti zuva rokushambadzirana riri pedyosa). Nokuda kwegoverano dzisina kurongeka, mutengo webhuku reapticclear neburogion zvinoshandiswa. Ukoshi hunosarudzwa nomutengi akanyoreswa kana zvisati zvichizivikanwa. Kana ukoshi hwechitambi kana kuti FMV huchikanwa, mubhadhari wemi wemitero anogona kutsvaka rutsamiro kubva kumutariri weVal Precity pasi peChikamu 50C kana kuti 55.

Kubhadharisa Mutero Wenhaka Kunozouya

Nhaka (nhaka yepfuma parufu rwomunhu) haitereswi [ muIndia. Ikoku kunobatanidza zvinhu zvinogamuchirwa navadyi venhaka vapamutemo, vadzorwi, uye vanobetserwa muda kana kuti kutevedzana kwechisino. Zvisinei, mitero mizhinji inomuka pashure penhaka.

Kuwana Zvinhu Zvakagarwa Nenhaka

Kana tangoberekwa tatopiwa, mari ipi neipi inowanwa kubva mupfuma iyoyo inobhadharwa mumaoko omudyi wenhaka pasi pemisoro yenguva dzose:

  • mari inotambirwa panzvimbo yakagarwa nhaka – inobhadharwa pasi pe “Kuwana Imba" pashure peteshi yetsika yemari 30% nemitero yemanisiparati.
  • Dhividands kubva kumigove yakagarwa nhaka – inobhadharwa pasi pe “Kubva Kumamwe Manyuko” (kana kuti“Zvipikirwa Nemhindu Zvebhizimisi kana kuti Rokushandira” nokuda kwavatengesi).
  • kubva kunhaka yagara nhaka, zvisungo, kana kuti mari yakachengetwa – inobhadharwa pasi pe “Kubva Kumwe Kunobva”.
  • Mhindu dzechikatara [ pakutengeswa kwezvinhu zvakagarwa nhaka – zvinokurukurwa pasi apa.

Guta Rinowana Mhindu Yokutengesa Mapfudzi Akagarwa Nenhaka

When an heir sells an inherited capital asset, the capital gains are calculated using the cost of acquisition to the previous owner (i.e., the deceased). This is provided under Section 49(1)(i) of the Income Tax Act. The period of holding includes the time held by the previous owner, which determines whether the gains are short-term or long-term.

Kana munhu akawana mari iyi asati asvika 1 April 2001, mari yacho ingatorwa semari inotengeswa zvakanaka sezuva iroro, pachisarudzo chomuteresi (pasi pezvimwe mamiriro ezvinhu).

Ndyiko: Imba yakatengwa navakafa muna 1995 nokuda kwe‘7610 lakhs inogarwa nhaka nomwanakomana muna 2020. Mwanakomana anoitengesa muna 2024 nokuda kwekuwana kwe 180 lakhs. Mutengo wokuunganidza ndiwo mutengo wevakafa we 6910 lakhs (kana FMV sepa 1-4-2001) uye nguva yokuchengeta iri kubva muna 1995 (inopfuura mwedzi 24) inotengwa negore rakareba kwazvo. Rubatsiro runowanika kubva mugore rakafa rakachengetwa nechinhu chinenge chafa (1995) kana chisarudzo nokuda kweindekisi chakaitwa.

Mutero Pazvipo Zvenhaka Zvakapiwa Nemutongi

Kana mudyi wenhaka gare gare akapa pfuma yakagarwa nhaka kuhama yokunyama, gadziriro dzeChikamu 56 (2) dzinotangwa kana chipo chacho chinopfuura chitsauko uye hachisi chokusarudzirwa (muchib., kana achipiwa kumunhu asiri woukama). Zvisinei, zvipo pakati pehama dzokunyama zvinohesvurwa serondedzero iri pamusoro apa.

Mamiriro Ezvinhu Chaiwo Nezvisingawirirani

Zvipo Kumwana Muduku

Zvipo kumwana muduku zvinowanzorangarirwa kuva mari yomubereki (kupfurikidza nenzira yegadziriro dzokuronga muChikamu 64). Zvisinei, kuhesvurwa kwezvipo kunobva kuhama dzokunyama kunoshanda kunyange kana mugamuchiri ari muduku. Somuenzaniso, mbuya kana kuti sekuru vanogona kupa muzukuru muduku asingabhadhari mutero, sezvo mbuya vari mutsara. Asi mari inobva muchipo ichocho (mh., fakiso yemari yakaiswa mugiro) ichabatanidzwa nemari inotambirwa nomubereki kusvikira mwana asvika voruzhinji.

Zvipo Kumhuri Yakakamurwa yechiHindu (HuF)

HUF inogona kugamuchira zvipo zvinobva kumitezo yayo (koparcener) pasina revo yomutero, chero bedzi chipo chacho chichibva kunzvimbo yakaparadzana yomutezo uye kwete kubva mupfuma yeHuF imene. zvipo zvinobva kuvasiri mitezo kusvikira kuHuF zvinobhadharwa kana zvikapfuura chikumbaridzo, kutoti kana zvikahesvurwa (g., paroorano yekoparacener).

Zvipo Zvokuvimba Nemasangano Anobetsera

Zvipo zvinogamuchirwa nechivimbo chakanyoreswa pasi peChikamu 12A/12AB nokuda kwezvinangwa zvokubetsera kazhinji kazhinji zvinohesvurwa pasi peChikamu 11, kana zvichishandisirwa nokuda kwamadonzo okuyamura.

Vashandisi Vasiri Vapari Vependi Navagamuchiri – Mativi Amarudzi Ose

Kana mupi wacho ari mupi, chipo chacho chinobhadharwa muIndia bedzi kana mugamuchiri ari mugari wemo uye chipo chacho achigamuchirwa muIndia kana kuti kubva muzvinhu zviri muIndia. Zvipo zvinobva kumunhu asiri mugari wemo kuti abhadhare, dzidzo, kana kuti mamwe madonzo anodudzwa zvingasunungurwa mumigariro yakati (g. Chikamu 56(2) chinoverenga noMutengo 11UC nokuda kwezvipo zvinoshandiswa mumikoto yokubhangisa yetsika yetsika), kana mugamuchiri wacho ari musiri mutengi, chipo haawanzobhadharisi muIndia kutoti kana mari iri muIndia uye mugamuchiri ari mugari wemo mugore iroro. Chiratidzo cheFongerizimu (FMA) chinoisawo ganhuriro dzemiteko yemiteo.

Kushuma Nokutsigira – Kutakura Mutero

Vabhadhari vemitero vanofanira kushuma zvipo zvose zvinogamuchirwa mukati megore remari zvinopfuura 7650 000 muatgate pasi po “Kubva Kumwe Manyuko” mudzorero yavo yomutero wemari (ITR). zvimiro (ITR-1, ITR-2, ITR, etc.) zvine marusando akananga ezvipo. Kunyange kana chipo chacho chahesvurwa (zvichine, hama), chinofanira kuziviswa murudungwe rwemari inobhadharwa kuvimbisa kuva nechinyorwa chakajeka. Kukundikana kushuma zvipo zvinobhadharwa pasi pechikamu 270A.

Kubhadharwa Kwekusabvumirana

Kana muteresi akakundikana kubatanidza chipo chinobhadharwa mudzoro ravo, Indail Tail Teach Department ingavhurazve mutero wacho nepevy kusvika 30% pa 30% pachipo, uye mhindu pasi peChikamu 234A/B/C. Mukuwedzera, chirango pasi peChikamu 270A chinogona kuva 50% kusvikira ku 200% yomutero unotsvakwa kudziviswa kana kushuma kwakaderera kuri nemhaka yokusashuma. Nokuda kwezvipo zvinohesvurwa asi zvisingaziviswa, hapana chirango, asi kipatimendi yacho ingabvunza ufakazi mukati me nzvero.

Zvinodiwa Pakunyora

Kutsigira kutaura kwokusasunungurwa, vabhadhari vemitero vanofanira kuchengeta, kuti:

  • Chibvumirano cheGiff chakaurawa papepa rechitambi chisiri chejeki (panzvimbo isingatsungiririki, kunyoresa kunosungirwa).
  • [[FULT:0] Mashoko echibhabhu [ kana kuti chibvumikiso chokutamiswa nokuda kwezvipo zvemari.
  • [ Tsatal yeukama [ (mue., rugwaro rwokuberekwa, rugwaro rweroorano, muti wemhuri) nokuda kwehama dzokunyama.
  • Zviratidzo zverefu (mue., mushumo webasa rokuisa mutengi, mushandisi akanyorwa nokuda kweroritari).
  • [[[FOL:0] Chitupa kana kuti nhevedzano yezvitupa [ kana iri nhaka.

Kuchinja Kwemisi Ichangobva Kupfuura Nezvirango Zvinozivikanwa

Genance Act, 2022 yakajekesa kuti zvipo zvakagamuchirwa kubva ku “hama dzokunze. Zvipo zvinosanganisira nhanho dzenhano (musano, mai venhano, nhano-dzinodzi) nokuda kwedonzo rokubudisira. Pamberi paichi, pakanga pane kusajeka. Dare Gurusa mumhaka ye Muiti weMatako. P. Bansal[[FLT] [[FLM]] [20]) raidavira kuti shoko rokuti “pamberiri pasi pechikamu 56", [2] rinofanira kupiwa kududzirwa kwakafara, kubatanidza maraundi. chimwe chisarudzo chinokosha ndicho [FLT] naFLD .[FLD] Naray Hegdes v. IFFFF:9] [20] pamusoro pezvipo zvemari inosungirwa mari yedare redare rinosungirwa kudzo iri rinofanira kupiwa mutengo.

Kuronga Mari Kwakanaka Nezvipo Nenhaka

Zvisinei, gadziriro dzokupa (Dzidziro 64) dzingabhadhara mari inobva mupfuma kumunhu ane chipo kudzosera kumunhu anopa chipo kana chipo chacho chiri kumukwanyina kana kuti mwana muduku (pasina kurangarirwa zvakakwana). Nhaka hadzikweveri kupira nemhaka yokuti mupi akafa; nokudaro, mugari wenhaka angabhadharwa mutero pamusoro pemari yaanowana.

Nokuda kwemhindu dzedzimbahwe kuronga, kugara nhaka zvinhu kunobvumira mudyi wenhaka kudzoserazve ndyiko kumutengo wemufi (kana kuti FMV 2001), uyo unogona kuderedza kukura kana pfuma yacho ikakurumidza kutengeswa pashure pe. Kupesana, kana pfuma yacho ikaitwa kwenguva refu, betsero dzinobva pamusi wokuwana wemunhu wokutanga dzinogona kuderedza zvikuru mutero.

Zvipo kuchivimbo chomutsa zvinogona kugovera mupi kuderedzwa pasi peChikamu 80G kana chakavimbika chichitenderwa, nepo zvichibvisawo zvinhu zvine chipo kubva munzvimbo yomupi nokuda kwezvinangwa zvenhaka yomutero (kunyange zvazvo India isina mutero wenhaka, zvinobetsera mukuronga nzvimbo nokudzivisa kakavadzano).

Nokuda kwamaIndia asingabudiriri (NRIs), kusanosarudzwa kwezvipo nenhaka kunokosha kudzivisa mitero yakapetwa kaviri nokuputswa kweFEMA. NRIS inofanira kuva nechokwadi chokuti zvipo zvinopfuura 761 lakh pagore kubva kuIndia zvinodzorwa nomukoto webhangi ndokushumwa mudzorero dzazvo dzomutero munyika yavagari vemo.

mhedziso

Mutero wemari inotambirwa nenhaka nokutamisirwa kwezvipo inzvimbo yakajeka umo zvitsauko zvokusasundwa, rondedzero dzeukama, uye mitemo yokukoshesa zvinowiriraniswa nemitero yakafara. Nepo nhaka dzichiramba dziripo kubviswa kwomutero parista, mari yadzinogadzira nokutamisirwa nezvipo inoda ngwariro yokungwarira kudzivisa mitero isingadzorwi. Zvipo zviri pamusoro pe 150 000 kubva kumitezo isiri yapasi kana kuti zvinhu zvinosakafanira zvichabhadharwa, asi kuchinjwa zvakanaka pakati pehama dzokunyama kana kuti panhambo dzakatarwa kusara. Kugara kwakarongwa nezvinogadziridzwa, kuchengeta mapepa epepa akafanira, uye kutsvaka zano rezvo nokuda kwemitero yakaoma sezvipo zvokupa, zvikwereti, uye HUFs zvichabetsera kubhadhanyirwa mutero unobhadharwa mubhadharo uye kudzo dzemari.

[[FLT: 0] Nyaya ino ndeyemashoko bedzi uye haiunzi zano repamutemo kana kuti remitero. Varavi vanofanira kubvunza nyanzvi yemitero yakakodzera nokuda kwezano rakananga kumigariro yavo. Nokuda kwenhungamiro yapamutemo, inonongedzera kuIncome Taxis Act, 1961 uye zvidenderedzwa zvakabudiswa neCentral Board of Directive Confect Confect (CBDT).

[[[FURO:0] Nongedzero:[