Kunzwisisa Kubhadharwa Mutero Wechibharo muIndia

Kurega basa kunounza chinjo huru kuupenyu hwemari hwomunhu, uye kunzwisisa kuti mari yomudyandigere inotapurwa sei kunokosha nokuda kwomuripo ari wose anorega basa muIndia. Zivo yakafanira haisati ichingova inovimbisa bedzi kuwirirana neIname Tax Act asiwo inobetsera mukuita kuti mutero uve wakakodzera, kuchigonesa kuri nani kuronga kwapashure pekunge pasvika makore 2025-26 okushanda kwemari yagara iri pasi, kugadziridzwa kwemisi ichangobva kupfuura iyi kumitero nekusapinda mungava kunototokukuita kuti kuve kunotonetsa zvikuru kupfuurira kugara kwapamheswo.

Mari inobhadharwa muIndia inogona kubva mumanyuko akasiyana- siyana($hurumende, basa romunhu oga, kana kuti kunyange mari yomudyandigere yokudzimwe nyika nokuda kwokudzosa NRI. Nepo mitemo mikuru ichiripo, mitsara mizhinji yakavakirwa parudzi rwepenjeni (yakapinzwa mumusha, isina kubatanidzwa), rudzi rwemari yepenjeni, uye mugariro wokugara weanorega basa. Nyaya ino inofukidza chinhu chiri chose kubva panhevedzano yomudyandigere kusvika pakudzo, kuregedzerwa, uye gadziriro dzokuchengetedza mutero nokuda kwegore ra2025-26.

Kuuya Kworudzi Rwokupererwa Nemvura muIndia

Mupeyi wepenjesi inogamuchirwa nguva dzose nomunhu pashure pokurega basa kubva kumushandirwi wekare kana kuti mumari yomudyandigere. Mumitemo yemitero yeIndia, mudyandigere unobatwa so “mubhadharo” kana ukagamuchirwa kubva kune waichimbova mushandirwi, asi kubhadharwa kwomutero kunosiana nokuda kwezvikamu zvisina kutsaurwa. Mativi maviri akafara ndeoku:

  • Peko yemari isingadzorwi: Mibhadharo yenhambo nenhambo yegore yegore kana kuti yegore negore yagamuchirwa pashure pokurega basa. Ikoku kunotambira mutero wakazara se “mari” pasi pomusoro “Kubva muMari.”
  • Penzuro yakadzorwa: Chitsama chinowanwa mumibhadharo yemidyandigere yenguva yemberi. Kubhadharwa kwomudyandigere unotarwa kunotsamira pakuti mushakabvu mushandi wehurumende kana kuti mushandi asiri wehurumende.

Mukuwedzera, mudyandigere ungabva kuna:

  • Pepa reProviment Governion: Mhindu yokurega basa rehurumende repakati / rehurumende, vashandi vedziviriro, uye mabasa enzvimbo dzavose. Kuhesvurwa mumitero zvizere kana akashaikwa (pasi peChikamu 10(10A) nokuda kwavashandi vehurumende).
  • [[[NHAU]] Peniyo yeChikamu chesekete: yakagamuchirwa namakambani avanhu, kazhinji kazhinji kupfurikidza nemari inozivikanwa kana kuti mari yemari inotambirwa. Inobhadharwa pasi pemirau inoshanda.
  • Mhuri: Pachipo kumudzimai/vana vomushandi akafa. Mutero unotakurwa pasi pomusoro “Unobva Kumamwe Manyuko,” netsasiro yesero ye1/3 yepenjeni kana kuti 765 000, ipi neipi iri shoma.
  • [ Penzuru dzechiIsrake: inogamuchirwa naNRIS kana kuti maIndia anodzoka. Mutero muIndia wakavakirwa panzvimbo yokugara uye Magwemo Emitero Miviri (DTAA).

Kubhadharwa Mutero Mumutemo Wokubhadharwa Mutero

Pasi peInhoom Tax Act, 1961, mari yomudyandigere inowanzobatanidzwa mumari yose yainowanwa uye inobhadharwa maererano nerata remitero raishandisika. Urongwa hunokosha ndeihwo:

  • [ Kuisa 17 (1) (ii): Inotsanangura mudyandigere serutivi rwe “mari” nokuda kwavashandi.
  • Kugovera 10(10A): Kupa rusipo nokuda kwomudyandigere unoderedzwa mumigariro yakati.
  • [ REPAPA [ Rinobata mudyandigere wemhuri se “Kubva Kudzimwe Manyuko."

Mugore remari 2025-26 (Gore reChinetso ra2026-27), hurumende yakatanga hurumende itsva yemitero pasi pePURT 115BAC sechisarudzo chapanguva dzose. Zvisinei, vapunzi vebasa vangangosarudza hurumende yekare kana ichibetsera zvikuru. Kunzwisisa musiyano wacho kunokosha.

Mutero Mutsva Unopesana Nemitero Yakare Yevanhu Vakarega Basa

Hurumende itsva yemitero inopa mitero yakaderera asi inobvisa kuhesvurwa kwakawanda uye kuderedzwa.

  • Kuderedza kwakaenzana: Muhurumende itsva, kuderedzwa kwomuzvarirwo kwema650 000 pamari yomudyandigere kunowanika bedzi nokuda kwaavo vanopfuurira kugamuchira mudyandigere kubva kune waichimbova mushandirwi. Nokuda kwomudyandigere wemhuri, mudyandigere unoramba uri 7615,000 kana kuti 1/3.
  • Kuisa 80C, 80D, zvichingodaro.: Muhurumende itsva, zvitsaru zvakadai sePPF, LIC, ELS, uye mari dzeinishuwarenzi dzoutano hazvibvumirwi. Vanenge varega basa vakadaro vangawana hurumende yekare ichibetsera zvikuru.
  • Kusunungurwa paPenikosi yakadzorwa: Kurega pasi peChikamu 10(10A) kunowanika muhurumende dzose dziri mbiri, sezvo kusiiwa, kwete kuderedzwa.
  • RABS (New Regime nokuda kwaFY 2025-26): Kukwira kusvikira ku 763,40 000 – nil; 763,001 kusvikira ku 767,00 – 5%; 76,001 kusvikira ku 020 000,001 kusvikira ku 020 000,001 kusvikira ku 02010,00%; pamusoro pe 020,00,00%; 500 000,00%; 500 000,00% 76 – 30%.
  • Cal Regime Slabs: Kukwira kusvikira ku 762,50 000 – nil; 762 50,001 kusvikira 765,50 – 5%; 765,00,001 kusvikira 7610,20%; pamusoro 7610,00 – 30%.

Utongi hutsva hungava nyore asi kazhinji hunoguma nomutero wakakwirira kune vaya vanoderedza mari yakawanda.

Kurapa Mutero Kwakajeka Kwokudzorwa Nokupiwa Tsigiro

Kupiwa Mutongo Wacho Wakaiswa Pamutemo – Kupiwa Mutero

Munhu anorega basa paanosarudza kuwana chitsama chemari pane mari yomudyandigere yenguva dzose, chinonzi mudyandigere unoderedzwa.

  • Vashandi vehurumende: Mudyandigere unohesvurwa chose chose pamutero pasi peChikamu 10(10A)(i). Ikoku kunobatanidza vashandi vehurumende yehurumende yehurumende, vashandi vedziviriro, uye vashandi vezviremera zvomunzvimbomo.
  • Vashandirwi vehurumende: Kana mushandi achiwana rukudzo, ipapo 50% yepenjeni inohesvurwa. Kana rusurudzo rusingagamuchiriki, ipapo kunyange 50% yepenjeni inodzorwa haisi inohesvurwa - panzvimbo pezvo, 1 /3rd yemutengo unosiiwa. Chitsama chinotemwa chinovakirwa pamitemo yemari inogamuchirwa kana kuti mari inobhadharwa.

Zvinokosha kuziva kuti mari yomudyandigere yachinjwa yatakapiwa kubva mumari isingazivikanwi inobhadharwa mutero wakazara.

Kupiwa Mutero Kusingadzorwi – Kusingapiwi Mutero Wakazara

Mudyandigere usina kutengwa mwedzi mumwe nomumwe unopiwa nomudyandigere upi noupi webasa .hurumende kana kuti munhu oga anobhadharwa mutero wakazara. Hapana kusiiwa pamudyandigere unowanika panguva nenguva. Zvisinei, mari inotengwa inotengwa ye $4550 000 yevepamberi peni (kana kusati kwambonzi kubhadharwa) inobvumirwa muhurumende yekare. Muhurumende itsva, mari inotapurwa inotengwa inowanika bedzi kana munhu wacho ari “mubhadhadhari".

Mudyandigere wemhuri unobhadharwa kumudzimai kana kuti vana pashure pokunge mushandi afa unobhadharwa pasi po “Kuwana Kunobva Kumwe Manyuko” nederedzero yomuzvarirwo ye1/3 yemudyandigere kana kuti 765 000, ipi neipi iri pasi.

Kudzvinyirira Mutero Nekuzvidzwa Kunowanika Kuvari Kurega Basa

Kunze kwokusabhadhara mari yomudyandigere yabviswa, vanhu vanorega basa vanogona kukumbira mari inoverengeka yokuderedza mari yavo inobhadharwa pamutero:

  • Kuparadza kwakaenzana kwe6450,000:[[FL:1] Kunowanika nokuda kwavapinyi muhurumende yekare (uye hurumende itsva ine migariro).
  • Kuisa 80C (kusvikira ku 761,50 000): Kutora mari muPPF, mari dzinobhadharwa dzoupenyu, ELS, NSC, zvichingodaro. Haiwanwa muhurumende itsva.
  • Kutora 80D (kusvikira ku 7625 000 kusvikira ku 765 000):[ Mitero yeinishuwarenzi youtano nokuda kwake amene nomukwanyina. Vagari vemo vakuru vanowana mari yakakwirira ye765 000 (hurumende yekare bedzi).
  • Kubvisa 80TTB (kusvikira ku 765 000): Nokuda kwavagari vakura (adhi 60+) navagari vakakwirira vanopfuura vagari vemo (80+), mari yefazi inobva mumari inobviswa kusvikira ku760,000 muhurumende yekare.
  • Kutora 80TTA (kusvikira ku 7610 000): nokuda kwemhindu paakaundi yakachengetwa nokuda kwavanhu vari pasi pamakore 60.
  • [[FAMURA] Kuisa 80G: Kupa mari kumasangano okupa.
  • [[FOL:0] Kutora 80E: Fariro pazvikwereti zvedzidzo nokuda kwefundo dzakakwirira.
  • Trapy yeCherdent (Kuwedzera 80DD, 80DDB): iripo nokuda kwendyiko dzokurapa dzavanhu vakaremara nehosha dzakadudzwa.

Zvisinei, hurumende itsva inogovera mwero wakaderera wemabwe uye ingabetsera avo vasina mari yakawanda.

Kubhadharisa Mutero (ITR) Nokuda Kwevakarega Basa

Munhu ari wose anowana mari yakawanda zvikurusa inopfuura muganhu mukuru wokusapinda anofanira kunyora mari yeTrust Refusion (ITR). Kunyange kana mutero usina mari pashure pemari inobviswa, kurongedzerwa kungadikanwa kukumbira mari yeTDS kana kuti kuendesa mberi kurasikirwa. Mapfundo makuru evapunda:

  • Gadziriro: Nhengedzo yemari yomudyandigere yakawanda ine mudyandigere nemhindu inofanira kushandisa ITR-1 (Sahaj) kana mari ichisvika 7650 lakh uye pamubhadharo/mari, imba imwe, uye mamwe manyuko. Kana vane mari yehombe kana kuti zvinhu zvokumwe, kushandisa ITR-2 kana kuti ITR-3.
  • Fm 16 na 16A: Kurega basa kunowana Marudzi 16 kubva kune aichimbova mushandirwi wavo kana mutero wabviswa panzvimbo yapamudyandigere. Nokuda kwefariro yeFD, vangawana Chikamu 16A kubva kumabhangi.
  • Kudziyisa Nhendo: Kazhinji kazhinji July 31 wegore rejekedzo (g., July 31, 2025 nokuda kwaFY 2024-25). Zvisinei, nemhaka yokuwedzera, kuchenjera kunyora nokukurumidza.
  • [[FOL:0] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • [ Benetive Benetizenzi: vagari vemo vakura (60+) vanohesvurwa pakunyora kana mari yavo yose iri pasi peganhuriro huru yokusapinda mumitero uye havana imwe mari inobhadharwa. Zvisinei, vamwe vakuru venhau vanotaura kuti TDS irefound.

Kuti vabatsirwe, veDhipatimendi Romutero rinobhadhara vanopa rubatsiro, uye zvikuva zvakawanda paIndaneti zvakadai seVlaireTax neTex2Win zvinopa mapepa akareruka evapenjeni.

Zvikanganiso Zvinozivikanwa Navose Zvokudzivisa Patinenge Tichinyemwerera

  • Kusashuma mubereko kubva mubhangi remari yakachengetwa kana kuti maFD kunyange kana TDS isina kubviswa.
  • Kukanganwa kuderedza kana kuti kuderedza kunenge kwaita chikamu 80TTT.
  • Kushuma mudyandigere zvisina kururama kwakaderedza mari yomudyandigere seinobhadharwa zvizere pasina kutaura kuti yakasununguka.
  • Usingavimbisi Mafomu 26AS nemarisiti chaiwo omudyandigere.
  • Kusarudza hurumende yomutero isina kururama (old v. itsva) pasina kuverenga kwakafanira.

Matambudziko Anokosha: Kuvharwa Mumhuri uye Kupiwa Mujeri Kune Imwe Nyika

Kubhadharwa Mutero Kwemhuri

Mudyandigere wemhuri unobhadharwa kumunhu anenge abhadharwa (anowanzova mukwanyina kana kuti mwana) pashure porufu rwomudyandigere. Kubhadharwa kwemari kunofanira kubhadharwa pasi po “Kuwana Kunobva Kumwe Kunobva.” Kurapa kwomutero kunobatanidza:

  • Kuderedza kwakaenzana: Kuderedzwa kwakadzika kwema 7615 000 kana kuti 1/3 muzana yemudyandigere wemhuri, upi kana upi ari pasi, anobvumirwa. Uku kubviswa kunowanika muhurumende dzekare netsva dzemitero.
  • Hamuna kumwe kubvisa: Hapana chitsama chakabviswa pasi peChikamu 80C pakuisa mari pamudyandigere wemhuri. Mugamuchiri anogona kuwana zvimwe zvitsama (80D, 80G, zvichingodaro) kana zvichibvira.
  • Mugamuchiri anofanira kushuma mudyandigere wemhuri pasi peProgram OS muITR.

Kupiwa Chirango Chokumwe Nokuda KwevaIndia Nokudzokera

NHAU dzinogamuchira penjeni kubva kumushandirwi wokumwe kana kuti hurumende yokumwe dzingatapurwa muIndia zvichitsamira pamugariro wavo wokugara.Mupasi peDTAA, mari yomudyandigere inowanzobhadharwa munyika yokugara bedzi.

Somuenzaniso, mudyandigere weSangano reSangano reNhaka unopiwa nomugari weUS anogara muIndia unobhadharwa muIndia uye chitsama chemari inobviswa paChikamu 80RB chinganyorera.

Udzame hwakawanda pagadziriro dzeDTAA hunogona kuwanwa pa Department yeDTAA peji yeDHAU , napa mirayiridzo yeTex pamudyandigere wokumwe [.

Kuronga Mutero Kunoitirwa Vari Kurega Basa Muna 2025 - 26

Kuisa mutero wakakwana pamari yomudyandigere kunoda mubatanidzwa wenguva, kuisa mari, uye kusarudzwa kwehurumende. Hedzino nzira dzinoshanda:

  • Sarudzai hurumende yemitero yakarurama gore negore. Sarudzai mutero muhurumende dzose dziri mbiri muchishandisa giramu yepaIndaneti. Nokuda kwavapunzi vane mari inoderedzwa inokosha (80C, 80D, 80TTTB), hurumende yekare ingaponesa zvakawanda. Kune avo vane pendi yepenjeni bedzi uye vanoderedza mari shoma, hurumende itsva ingava yakapfava uye yakachipa.
  • [ Sarudza zvitsaru zvakati nyatsotsaurirwa. Iva nechokwadi chokuti mari yose inotapurwa inoshumwa uye kuti kubviswa kwakafanira kunoitwa.
  • Mabudiro muzvirongwa zvemari yavemi vemo vakura. The Senior Citizens Savings Scheme (SCS) inopa chitsama chefariro pasi peChikamu 80C uye inovimbisa kudzoka. Mfarwa kusvikira ku 765 000 inoderedzwa pasi peChikamu 80TTTTB (hurumende yekare).
  • Shandisa mari dzeinishuwarenzi dzoutano nokuchenjera. Chikamu 80D Chitsaru chemari inobviswa nokuda kwavagari vemo vakura kusvikira ku765 000 vanogona kunzi vanozvimirira vamene, mukwanyina, uye vabereki (kana vabereki vari vagari vemo vakura, kuwedzera 765 000).
  • [[NHAU]] Nhevedzano nokuda kweTDS pamudyandigere. Vashandiri kazhinji kazhinji vanobvisa TDS pamwero wematombo. Kana une bumssum parandi yaderedzwa, unganyora pendhi 15H (nokuda kwavagari vakura) kudzivisa TDS kana mari yose iri pasi pemuganhu unobhadharwa mutero.
  • [ Rangarira zvinhu zvokupa kuti uderedze mari. Kupa zvinhu zvemari inogoverwa kumumwe ane mari yakaderera (mukuwirirana nemitemo yeboka) kunogona kuderedza mutero wose.
  • Kugara kwagadziridzwa pachinjo dzemutemo wemitero.[[FT:1] DHV 2025-26 kungaunza chinjo() cheka [ Website yeHromendi yeDzino nokuda kwokugadziridza.

Sarudzo yeSarudzo Yemitero nokuda kwemushakabvu Mukuru (FY 2025 - 26)

Funga nezveakarega basa ane makore 65:

  • Mudyandigere usina kutengwa pamwedzi nemwedzi: 760 (763 60 000 pagore)
  • Fariro inobva muSCS: 761 500 000
  • Mubereko kubva muakaundi yemari yakachengetwa: 7610 000
  • Mari yeinishuwarenzi yokurapa (iye amene): 765 000
  • Kubiwa kwemari muPPF: 076 000 000

[[[FRANT:0] Creen Regime Creator:[

  • Mari inotambirwa yakawanda: 764 70 000 (mari + fariro)
  • Kuderedzwa kwezvinodiwa: 076 000 pamudyandigere
  • Chikamu 80TT chitsaurwa chefariro yeTB: 7650 000 (rinofadza kusvikira ku 750,000)
  • Chikamu 80C: 761 500 000
  • Chikamu 80D: 7625 000
  • Mari yose: 762 25 000
  • Mari inobhadharwa pamutero wemambure: 762 45 000
  • Mutero sematombo ekare pachinhu chimwe nechimwe: Nil (bhari rinohesvurwa 762 50 000)

[[[Nhamba: 0] New Regime Claudium:[

  • Mari inotambirwa yakawanda: 764 70 000
  • Kuderedzwa kwemariwo zvayo pamudyandigere: 1050 000 vanobvumirwa
  • Mari inobhadharwa pamutero wemambure: 764 120 000
  • Mutero sematombo matsva panzvimbo imwe chete: Kusvikira ku 673,50 000 nil; 763,001 kusvikira 764,20 000 pa 5% = 66 000 + ces = 766 180 approx.

Nenzira yakajeka, hurumende yekare iri nani muchinoitika chino. vanorega basa vanofanira kuita zviverengero zvakafanana gore rimwe nerimwe.

Mazano Okupedzisira Kune Vanenge Varega Basa Pakubhadhara Mutero Wechibharo

  • Chengeta faira yakatsaurirwa ine penjeni, Pepa remubereko rebhangi 16, uye zvibvumikiso zvemari.
  • Faira inodzoka nguva isati yasvika kuti idzivise zvirango nefunganyo.
  • Shandisa mabharani emitero paIndaneti anopiwa neDhipatimendi reMitero inobhadharwa kana kuti masuo emari anovimbwa akafanana ne [[FT:0] SARICTT kana [[FLT]] TAx2Win[.
  • Kana une mari yaunotambira zvakaoma (mari inova nemibato yokutarisira, zvinhu zvokumwe, kana kuti mari yebhizimisi), bvunza Mutengi.
  • Yeuka kuti hurumende yemitero inosarudza gore negore; unogona kusarudza hurumende yekare nokuisa mutongo weITR uchishandisa fomu rekare uye kurambira hurumende itsva zvakajeka.
  • Nokuda kwavagamuchiri vemudyandigere wemhuri, iva nechokwadi chokuderedzwa kwakarurama kwomupimo kunoiswa; vazhinji vanokanganwa kukutaura.

Kunzwisisa mutero wemari yomudyandigere kunopa simba vanorega basa kuti vachengete mari yavo yavakawana yakaoma. Nokuronga kwakafanira, kuziva kusapinda mumitero, uye kuronga nguva yakafanira, makore akaisvonaka anogona zvamazvirokwazvo kuva asina funganyo yemitero. Garai maziva, rongedzerai, uye farikanya penjerero yenyu norugare rwemari rwendangariro.

Nokuda kwenhungamiro dzapamutemo, nongedzera ku [[FLT: 0] Bhuku remipindu reDhipatimendi reMitero rinobhadharwa nokuda kwavapindwa pamudyandigere uye zvidimbu zvazvino uno pamutero womudyandigere.