Kutanga Kupa Mitero Yezvinhu Zvine Mitemo MuIndia

Mutengo wevasiki muIndia wakapupurira kukura kukuru mumakore mashanu apfuura. Platforms dzakadai seYouTube, Instagram, Facebook, sharechat, uye Moj dzakagonesa mamirioni avanhu kuwana mari kupfurikidza nokugadzira mavhidhiyo, kunyora, kutora mifananidzo, kurarama, uye zvimwe zvimiro zvemichina. Zvisinei, vasiki vazhinji havasati vachiziva misengwa yavo yemitero, vachitungamirira kukuisa kukusaita mitero inodzo inodzorwa isingachinjiki nezvirango zvinogona kuitika. Kunzwisisa mitero yemitero yemari inotambirwa nemari yemitengo yemitengo hakusi bedzi chinodikanwa chapamutemo asiwo rutivi runokosha rwegadziriro yemari nedzidzo yebasa rokugadzira.

Mumutemo wemitero weIndia, mari inowanwa kubva muchisiko chamakombiyuta inobhadharwa musero. Inhome Tax Act, 1961 haisiyani pakati pamanyuko emari yagara iripo nemari inobudiswa nezviteshi zvemichina. Ungave uri muteshi wemitengo wenguva ye67 kana kuti nguva yakazara Une mamiriyoni evanyoresi, kubatwa kwomutero wemari yako kunotsamira pazvakasikwa, mwero, uye nguva dzose yemibato yako.

Nyaya ino inogovera nhungamiro ine udzame, ine chiremera kumitero yemari inoiswa pamakombiyuta muIndia. Inofukidza nhevedzano yemari inowanwa, matombo emitero, mari inobvumirwa kubviswa, Mafaro neDerces Requences (GST), revo, zvinodikanwa zvemitero zvakatsikirirwa panzvimbo inosarira, miitiro yemitero, uye miitiro yakanakisisa yokuchengeta. Pakupera, uchava nenzwisiso yakajeka, inoshanda yemagariro okugara nenzira inowirirana nepo zvichiringana nechikwereti chako chemitero.

Kurongwa Kwemari Inopiwa Nemadhigirii

Nhano yokutanga mukunzwisisa chikwereti chako mumitero nenzira yakarurama kuronga mari yako. Chiteshi cheMatai eTrusa chinowana mari kubva kuchisiko chemibatanidzwa pasi pemisoro miviri: Kubva kuMamwe Manyuko kana kuti Profit and Maapplives of Bhizikis. Kurongwa kunotapura zvakananga kukwanisika kwako, chimiro chokudzosa kudzorwa, uye mwero yemitero inoshanda.

Kubva Kune Dzimwe Nzvimbo

Kana basa rako rokusika riri rapanhambo nenhambo, basa rokuzvifadza ē , kana kuti risipo, mari yacho sezvingabvira ichabatwa se “ Mari inobva Kune Mamwe Manyuko.” Ikoku kunobatanidza mari inobva mumitengo yemitengo inosvika nguva imwe, imwe inoiswa mari, kana kuti mipiro yapanguva imwe cheteyo. Pasi pouyu musoro, haugoni kukumbira mari zhinji dzinobatanidzwa, uye mari yembure inowedzerwa kuhwerengedzo yako yemari nemitero yapabhiri.

Mhindu Nemhindu Dzebhizimisi Kana Kuti Basa

Kana kugadzira zviri mukati uri mubato wako mukuru kana kuti wenguva dzose wenyanzvi, unoitwa nevavariro yemhindu, mari inorongwa se “ Zvirongwa Nemibayiro yeBhizimisi kana kuti Umhizha.” Uku kurongwa kunokupa mukana wokutaura mhatsa yakafara yemateshiro, yakadai semutengo wemidziyo, purogiramu yemakombiyuta, Internet, kufamba, uye kunyange chikamu chendyiko dzako dzemusha kana dzichishandiswa kubasa. Vagadziri vazhinjisa (Uurtub, Instagrs, vanyori, podacers) vanowira muboka rino.

Zvinhu Zvinoziva Kuverengwa Kwezvinhu

Dhipatimendi reMari reMitero rinoona zvinhu zvinoverengeka zvinoratidza kana basa rako riri rebhizimisi kana kuti rebasa:

  • [ Uwandu nouwandu [ hwezvirimo zvokuisa nokuwana.
  • [[[FURO:0] donzo rechakavanzika – kana uchiona zviri mukati semanyuko oupenyu.
  • Mwero yemibato – nhamba yavazvinyoresi/vateveri, uwandu hwemari, uye kuiswa kwemichina/studio.
  • Mufambiro wakafanana nowamabhizimisi – kuchengeta maakaundi ebhangi akaparadzana, kubudisa mapepa, uye kuchengeta mabhuku akafanira eakaundi.

Vasiki vanowana mari yakawanda, inodzokororwa vanofanira kurangarira zvakasimba kubata mubato wavo sebhizimisi kuti vashandise zvitsama zvapamutemo ndokuderedza mhindu inobhadharwa.

Mitero Nemipimo Nokuda Kwavakasika Mumwe Nomumwe

Vagadziri vemadhigirii muIndia vanobhadharwa mutero semunhu mumwe nomumwe (kana kuti maHuF) kunze kwokunge vabatanidza kambani.

Miganhu Inokosha Yenhamo

Nokuda kwegore remari 202425 (kushanda kwemari mugore ra202526), ganhuriro huru yavanhu vari pasi pamakore 60 ezera i‘ni5.5 lakh pasi pazvose zviri zviviri hurumende dzekare nemitero mitsva. Kusvika kuiyi ganhuriro haibhadharwi. Kana mari yako yose yakabva muchisiko chakaringaniswa (kuwedzera imwe mari ipi neipi) haisati ichipfuura 76, lakh, haudikanirwi kubhadhara mutero wemari inobhadharwa, kunyange zvazvo ungada kunyora bhadhadhadha kana migariro yakati ichishanda (g., kana ukataura kuti TDSS refound).

Mitero Inobhadharwa (Majeri Akare)

India anopa hurumende mbiri dzemitero, ungasarudza imwe inoderedza mutero wako.

[ Mutero wekare (une zvitsaru nokusasunungurwa):

  • Kusvika 762.5 lakh: Nil
  • ←2.5 lakh kusvika 765 lakh: 5%
  • ←5 lakh ku נ10 lakh: 20%
  • Pamusoro peji10 lakh: 30%

Uyezve, mari yezvoutano neyedzidzo ye4% inoshanda pamari yose yomutero.

[[[NHAU] ,New Mutero Regime (yapashure kubva kuFY 202324):

  • Kusvika ku763 lakh: Nil
  • ←3 lakh kusvikira 76 lakh: 5%
  • 76 lakh kusvikira ← lakh: 10%
  • ← lakh kusvika ○12 lakh: 15%
  • ○12 lakh kusvika ←15 lakh: 20%
  • Pamusoro panziyo 7615 lakh: 30%

Hurumende itsva inopa mitero yakaderera asi haibvumiri kuderedzwa kwakawanda nokusabvumirwa kwemitero, kubatanidza iyo yendyiko dzebhizimisi kutoti ichibvumidzwa zvakananga (muchib. 80CCD(1B) nokuda kweNPS). Kuvasiki vane ndyiko dzebhizimisi dzinokosha, hurumende yekare ingava inobetsera zvikuru.

Pasinei zvapo nehurumende yakasarudzwa, mari inoiswa mumichina inoganhurirwa nemimwe mari yose (mari, mari yapamusoro, zvichingodaro) uye inobhadharwa pamwero inoshanda.

Zvikarakadzo Zvinobvumirwa Nokuda Kwavasiki Vane Chido

Chimwe chezvakanakira zvikuru kurapa zvinhu zvauri kugadzira sebhizimisi kukwanisa kutora mari inoderedzwa nokuda kwemari yaunoda yakaitwa yose uye yauri kungoda chete kuti uwane mari. Mapepa akakodzera anotsoropodza / anochengeta mabhiri, marisiti, mashoko ebhangi, uye zvibvumirano.

Zvinhu Nemagetsi

Ndyiko pamakamera, mamaikorofoni, macomputer, mapray, mafoni, uye zvimwe midziyo zvinogona kunyorwa. Kana mutengo wacho uchipfuura 7610 000, ungada kuisa mari yechinhu chacho nokutaura dhirefaziro paupenyu hwayo hunobetsera (g., 15%-40% pamakombiyuta namakamera semwero inowirirana). Zvinhu zviduku (g., tables, makhadi eyeukoro) zvinogona kubviswa zvizere kana zvikapedzwa mukati megore.

Software, Zvitupa, uye Indaneti

Mari dzinobhadharwa paInternet mwedzi nemwedzi, mari inobhadharwa, mari inobhadharwa neweb, kurongedza mapurogiramu ekombiyuta okuzvinyoresa (Adobe Creation Cloud, Davinci Pesoliation), kuridza nziyo (Musimboti, Artlist), uye mamwe mabasa akavakirwa pamapfupi akarekodwa. Ichengeta mapepa anobva kumasangano.

Kufamba uye Kutengesa Mari

Kana ukafamba nokuda kwenhumbi, misangano yemavara, kana kuti zvinoitika, ndyiko dzokufamba (muchadenga, chitima, mafuta, pokugara, zvokudya) dzinogona kunzi. Nenzira yakafanana, ndyiko dzokushambadza (Google Ads, kusimudzirwa kweIstagram, ndyiko dzokutengesa dzinopesvedzera dzinobhadharwa kune vamwe vasiki) dzinova dzisingabhadharwi. Chikamu bedzi chebhizimisi chenzendo dzomunhu oga dzakavhengana chinobvumirwa.

Hofisi Yepamusha Nezvinhu Zvatinoshandira

Kana uchishandisa rutivi rwomusha wako bedzi nokuda kwechisiko chirimo, unogona kuwana kuderedzwa kwakaenzana kwerendi, magetsi, uye Internet. Kutaura kwacho kunofanira kutsigirwa nehwaro hune mufungo (sechine., reshiyo yenhurikidzwa yapauriri).

mari yakabhadharwa paPisiti

Sezvadudzwa, zvinhu zvakakwirira zvakadai semakamera, makombiyuta, uye fanicha zvestudio zvinoderedzwa. Infeact Tax Act inopa mitengo yemakombiyuta (somuenzaniso, 15% pamakombiyuta, 40% papurogiramu yekombiyuta, uye 15% pamakamera (kuwira pasi peplati nemichina). Ungataurawo kuti mari yakawedzerwa (20%) pazvinhu zvitsva zvakawanikwa uye zvakaiswa nokuda kwemabhizimisi, zvichienderana nemamiriro ezvinhu pasi peChikamu 32(ia).

Zvakanaka kubvunza mutarisiri weakaunzi akahendwa kuti uchengete mari yakakwana inoshandiswa paunenge uchigara mumutemo.

Mabhuku Nemasangano Mitero (GST) Nokuda Kwevasiki Vane Zvavanoda

Vasiki vazhinji vanofuratira GST, asi kunogona kuva chinodikanwa chikuru chokuteerera. Mumutemo weGST, mabasa anopiwa navasiki vazvo (kubatanidza mapapu anotsigirwa, kutengesa, uye kushambadzira) anorangarirwa [[FLT: 0]] se“ emabasa.

Mujaho Wokunyoresa

Kusvikira muna 2024, musiki mumwe nomumwe anogovera mabasa anodikanirwa kunyoresa GST kana jana ravo remari rinopfuura 7620 lakh (2016 lakh nokuda kwemitengo chaiyo). Turnver inobatanidza migove yose inobhadharwa inoitwa kubva painternational cental. Kana yanyoreswa, unofanira kubhadharisa GST paminamato yako uye nhambo nenhambo (GST.STNT.3B mwedzi/, GSTNTS.1).

Kukwidziridza Mitero Nokushandira Pamwe

Masangano mazhinjisa okugadzira ane zvainazvo anowira pasi pe 18% GST (HSN 9983 – mamwe mabasa ounyanzvi, unyanzvi, uye mabhizimisi). Mimwe mibato ingakwezva 12% kana ikaiswa muboka rakasiana. Kana wakanyoreswa mugadziriro yenziyo nokuda kwavagoveri vebasa (chikamu: 6% chechitsama), musimboti wekupinda mudariro wakaderera uye ganhuriro dzakati ITC dzinoshanda.

Mari yaunowana kunze kwenyika (mutomo, iwe Tube Adse kuGoogle Ireland) inorangarirwa kuva inosiiwa yamabasa kana ichigoverwa kumugamuchiri kunze kweIndia. Kumwe kwakadaro ndiko zero rakatarwa pasi peGST, kureva kuti unogona kukumbira mari yomutero pandyiko. Zvisinei, unofanira kuwirirana namapepa akafanana neLetter of Uning (LT) uye mafaira anosirwa kunze kweGST.

Mutero Wakapiwa Panzvimbo Yemari (TDS)

Kunzwisisa TDS kunokubatsira kudzivisa kubhadhara mitero yakapetwa kaviri uye kukumbira mari yokudzosera paunenge uchironga kudzoka.

Kuchinja Kunoita Maruva Akasiyana - siyana

Apo dhaundi inokubhadharira nokuda kweposvo kana kuti kutsigira, inorangarirwa se “mhosva yemabasa ounyanzvi kana kuti ounyanzvi” pasi peChikamu 194J yeInimetation Taxit Act. Mutengi anofanira kubvisa zvibvumirano izvi mumari yako uye kukumbira TSDS padziro re10% (kana muripo unopfuura 760,000 patengi). Kana musiki asingapi Urongwa hweHIN, TDS anodzorwa pa20%.

TDS paPlatform pespiration (Une Tube, Instagram, zvichingodaro.)

Platforms dzakafanana ne YouTube (Google India/Google Ireland) uye Facebook deduct TDS pasi peChikamu 194R kana kuti 194J zvichitsamira pachisiko. Somuenzaniso, iwe Tube angabata mari inogoverwa se [“ kurangarira kushandiswa kwesoftware kana kuti chikuva” [TDS pa10% pasi peChikamu 194J) kana kuti somubhadharo ku “influencer” (Kuberekwa kwe 194 kubva ku FY 202222,23, TD pa 10% pamibatsiro dzinopiwa nokuda kwokusimudzirwa).

Kana ukagamuchira tsinhano dzokunze (mutoo, kubva kuGoogle Ireland), muripi angabvisa mutero munyika yapamhindi (kazhinji kazhinji 15-20%). Unogona kutaura kuti Ichikwereti cheTC cheIndiya pasi peChibvumirano cheRecostance Requestance Requence (DTAA) kuderedza kana kuti kubvisa mitero yakapetwa kaviri. Shandisa Ma 67 kutaura kuti FTC parime yeITC yako.

Kubiridzira Kudzoka Mutero

Vagadziri vose vemakombiyuta vane mari yose inopfuura inotapurwa nemunhu wose (47,5 lakh) vanofanira kudzorera mutero. Kunyange kana mari yaunowana iri pasi pepanogumira, kuisa mapepa anobatsira kunyora TDS kana kuti kuisa nhoroondo yemitero yakachena.

Ndechipi Chisingawanzoitiki?

  • ITRA1 (Sahaj): Nokuda kwavanhu vakaripirwa vane mari inobva kumamwe manyuko (kubatanidza mari inowanwa yemichina) kusvikira ku 7650 lakh. Haishandi kana uchiita chisiko chiri mukati sebhizimisi kana kuti une mhindu ipi neipi yedzimbahwe.
  • ITRA: Nokuda kwavanhu vane mari inobva kubhizimisi kana kuti basa. Iyi ndiyo fomu rakarurama nokuda kwavagadziri venguva yakazara vanoda mari yebhizimisi.
  • ITRÍ4 (musasa): Nokuda kwavanhu vanosarudza chirongwa chemitero inogamuchirwa pasi peChikamu 44AD/44ADA, inogoverwa haipfuure 762 crore (7650 lakh nokuda kwenyanzvi). Iyi fomu iri nyore uye haidi mabhuku anoongororwa.

Kuronga Kupa Mitero (Kufungidzira 44 AD uye 44ADA)

Chikamu 44ADA chinobvumira nyanzvi (kubatanidza vasiki vezvisakiso kana vachikwaniriswa se “professals” pasi peChiteshi) kuzivisa mhindu yakaenzana ne50% yamariti makuru. Iyi idiro inokwezva nokuda kwavasiki vane ndyiko shomanene dzakanyorwa kana kuti avo vanoda kuita zviri nyore. Kushandisa iyi gadziriro:

  • Marisiti makuru haafaniri kupfuura 7650 lakh mugore remari.
  • Unofanira kunyora ITR.
  • Mutero wepamberi unobhadharwa nechubhu (15% panosvika June 15, 45% neSep 15, 75% paDec 15, 100% paMar 15).
  • Hapana dikanwo yokuchengeta mabhuku ane udzame kana kuti kuanzvera.

Misi Yakafanira Nezvikwereti

Musi wakafanira wokuisa ITR nokuda kwavanhu vamwe navamwe (isina kuvhura) ndi Joly 31 wegore rekuyera. Kana kunzvera mutero kuchishanda (kudarika 761 crrore yebhizimisi kana kuti 7650 lakh yebasa pasi pegadziriro inosanosvika 761), musi wakafanira ndi Ocber 31[[FFLT:3]. Kunonoka kukweva anokweva mubhadharo wokupedzisira wekukwira kusvikira ku5 000 (11, 000 nokuda kwemari yakaderera zvikuru) pasi peChikamu 2343FF, uye mubereko weChikamu chePUPUPUPU/AB/C pamuteroripo ipi neipi.

Kunyora Kuchengeta Nokutsigira Miitiro Yakanakisisa

Kuchengeta zvinyorwa zvakachena hakungoisi mari yemitero chete asiwo kunokudzivirira paunenge uchiongororwa kana kuongororwa.

Kuchengeta Mabhuku Enhoroondo

Kana uchiona chisiko chiri mukati sebhizimisi, kuno mufungo kuchengeta, kuti:

  • Mubhadharo wemari inotambirwa - nyorwa - nyorwa - nyorwa yatakapiwa (AdSense, mabhizimisi ebhizimisi, mahofisi amabasa, mipiro) ine misi nemanyuko.
  • Dhayari yendyiko – nyora ndyiko dzose dzinobatanidzwa pamwe chete namarisiti.
  • Maakaundi ebhengi – shandisa kaundi yebhangi pabhizimisi.
  • Zvibvumirano zvemibato yemaoko neinlayses – zvemibatanidzwa yemibato yemaoko.

Zvinodikanwa Zvokuongorora

Pasi peChikamu 44AB, kana kuchembera kwako kunopfuura 761 crore (62 crrore kana uri pasi pa 44AD poption), unofanira kuita kuti mabhuku ako aongororwe nomubharani weakaundi anobhadharwa. Vagadziri vemapicromendi vane mariti akanyanyisa pamusoro pe 7650 lakh (kwete nokuda kwa 44 ADA) vanodawo kubhadharwa kwomutero. Mishumo yezve yenhau inofanira kupiwa paOctober 31 yegore rekunzvera.

Zvikanganiso Zvinozivikanwa Navose uye Nzira Yokuzvidzivisa Nayo

Vasiki vakawanda vanoita zvikanganiso zvinokwanisa kudziviswa zvinoita kuti vaone kana kuti vawedzere kubhadhara mitero.

  • Kusazivisa mari yose inowanwa: Kubva mumitengo yemichina, kutengesa, uye kunyange kutengesa (zvinhu zvinogamuchirwa nokuda kwezvirimo) kunobhadharwa. Bhetri rinorangarirwa semari inoenzana nomutengo unosiana wemusika kana kuti basa rinogamuchirwa.
  • Kuisa ndyiko dzomunhu oga sendyiko dzebhizimisi: Ndyiko bedzi dzinoitwa chose chose nokuda kwebhizimisi dzinobhadharika. Dzivisa kutaura zvinhu zvoumbozha kana kuti kufamba kwomunhu oga pasina mubatanidzwa webhizimisi.
  • Kushora GST: Vasiki vazhinji vane kupererwa nechinhu havanyoresi GST, kuzviratidzira vamene kukumbira zviziviso nezvirango.
  • Kusatera mutero wapamberi: Kana chikwereti chako chose chemitero pashure peTDS chinopfuura 761 000 mugore remari, unofanira kubhadhara mutero wapachine nguva mberi mumativi. Kukundikana kunokwezva fariro pasi peChikamu 234B/C.
  • [ Kukopa chikwereti cheTDS: Nguva dzose giramu 26AS neTDS magwaro eTCP (Fom 16A) kutaura chikwereti chakafanira.

mhedziso

Kugadzirwa kwezvinogadzirwa muIndia ibasa rapamutemo rine mitero inotanhamariswa, asi rinouya nemisengwa mimwe cheteyo yemitero serimwe bhizimisi ripi neripi kana kuti basa. Kupfurikidza nokuronga nenzira yakarurama mari yako, kusarudza hurumende yakarurama yomutero, kukumbira mari yakakwana, uye kuwirirana negadziriro dzeGST neTDS, unogona kuderedza mutoro wako womutero uchiri kurambira kurutivi rworudyi rwomutemo.

Mitemo yemitero inochinja, uye mashandiro emari anosanocherekedzwa navadzori. Gara wakavandudzwa nokunzvera nguva dzose mukuru mukuru anowana website yeBato reMitero uye GST partial[. Nokuda kwezano ramanyu, zvikurukuru kana mari yenyu ichitambira mikana inokosha, bvunza mubharani akakwanwa kana kuti nyanzvi yemitero. Kuronga mutero kwakafanira kunokosha kubasa rako rokusika sevhidhiyo inotevera kana kuti post.