Chitanga: Kubvisa Ruvara Mumitero Yemari

MuIndia, mari yokurima inomira pamhatsa yeropafadzo yebumbiro remitemo, mitemo yemitemo, uye kusarura. Kubatwa kwemitero kubva pakurima, kurima, masango, uye mabasa akabatana kwakamutsa nharo kwemakumi emakore. Kunyange zvazvo mari inorimwa yeTsima, 1961 inobvisa mari yokurima kubva pamutero weChikamu 10(1), kurasikirwa uku kusiri kwakakwana. Kunoitika nemamiriro ezvinhu, zvikumbaridzo, uye mitemo inobatanidza mitero inogona kupinza mari yokurima murutavara. Nenzira isingafadzi, nhau dzakafanana ne "vengi] isingatongori mutero" kana kuti "mari inobhadharwa haitongo isingaoneki chose chose chose kumadhipati emitero". Iyi nhungamiro inokura inoparadzanisa chokwadi kubva kungano uye inopa mitero inodzo inodzo inodzo inodzorwa mukurumbira zvikuru.

Ndeipi Inoita Kuti Pave Nokubhadhara Mutero?

Usati wapinda mungano namaidi, kunokosha kunzwisisa icho mutemo unorondedzera se "mari inorimwa". Chikamu 2(1A) choMutemo weIniverse Tax Act, 1961 inoisa mari yokurima mumisoro mitatu yakafara:

  • [ mari kana kuti mari yakawanwa munyika iri muIndia uye inoshandiswa nokuda kwamadonzo okurima.
  • [[FT:0] Mari inobva mumabasa okurima [[FLT: 1] kubatanidza kurima, kudiridza, kurima, kudyara, kukohwa, uye kugadzirwa kwezvirimwa kuti zviiite yakakodzera kumusika.
  • Mari yakabva muchivako chipi nechipi [[FLT: 1] chinoitwa nomurimi kana kuti mugamuchiri werendi, chero chivako chacho chiripo kana kuti pedyo nenzvimbo yokurima uye inoshandiswa seimba yokugara, dura, kana kuti imba yokunze.

Mukuwedzera, mari inobva ku [[FL:0] kurima, huku, kuchengetedza huku, kufudza, uye shawa yemichero iri pasi peiyi rondedzero. Zvisinei, mari inobva mumibato sekutema miti (kusina mabasa okurima anobatanidzwa) kana kuti kutengeswa kwemiti yakamiswa pasina kurimwa hakurangarirwi kuva mari yokurima. Kunzwisisa muganhu wemitemo inokosha nemhaka yokuti mari inotambira inogona kukumbira kunzverwa kana kuti zvirango.

Ngano 1: Mari Yokurima Inopa Mutero Wakakwana Kune Vose Vanobhadhara Mitero

Iyi ingano yakapararira zvikurusa. Zvokwadi yajekeswa. Pasi pa SEP] 10(1), mari yokurima inohesvurwa pamutero wemari inobhadharwa bedzi nokuda kwemitero yemari inopfuudzira muganhu mukuru wokusabhadharwa kwemitero [[[FLT] uye chiHindu Vasingaparadzanisi Marudzi (Marudzi)[FULT] [[FFF]]]. Kushambatirwa kunoitwa nechenge anenge anenge abhadhasiregi anobhadha mari yemikatanwa (6,5] .[5] Kubhadharwa kwemari yomutero kunowedzera mari yavagari vemo vakuru vakuru) kunowedzera mari inowedzerwa nokuda kwechinangwa chokubhadharwa. Kana mutero usingabhadharirwi zvakananga pakubhadharwa mitero, mari inobhadharwa vanhu vanobhadharwa mari inokwira pamusoro pemari inopfumiswa nemhaka yemari inopfurira kumari inopfurira kumari.

Somuenzaniso, Rajesh ane mubhadharo wemari inobhadharwa ne $68 lakh yemari yemarimi. Mari yose yaanowana pakuverenga kusvika pa 7612 lakh. Mutero unoiswa pa 7612 lakh, uye ipapo rebate inobhadharwa nokuda kwomutero panzvimbo yemari inobhadharwa. Naizvozvo, mutero wake panzvimbo yomubhadharo wakakwirira kupfuura kana akanga asina mari yokurima. Naizvozvo, mari yokurima [ inotapura mutero wemitero wemari inotambirwa mari yakakwirira.

Kupfuurirazve, makambani, mafemu, magiramu ane Mitemo yemari, uye mamwe masangano anobatanidzwa mumibato yokurima haafarikanyi kusununguka. Mari yavo yokurima inobhadharwa semari inobhadharwa mubhizimisi mugadziriro dzenguva dzose dzeChitemo. Nokudaro, nokuda kwomunhu ari wose kunze kwavanhu neHIF, mari yokurima inobhadharwa mutero wakazara.

Ngano 2: Murimi Anogamuchirwa Kunze kweIndia Haana Mutero muIndia

Iyi ngano inomuka mukusanzwisisana kwenzvimbo. Nepo mari yokurima inobva kunyika [[FLT: 0] yakaiswa muIndia ingafarikanya kusunungurwa, mari yokurima inowanwa kunze kweIndia inobhadharwa zvizere[[ mumaoko omubhadhari wemitero wemuIndia. Chikamu 10 (1) chinoshanda zvakananga kumari inobviswa munyika iri muIndia. Kana mugari weIndia amene minda muNepal, Bangladesh, kana kuti imwe nyika ipi neipi, mari inobva kunyika iyoyo inobatwa semari inobhadha inobhadharwa pamwero yapasi wemitenzi. Nzvimbo yenyika yeIndia bedzi inokwa nokuda kwokuva.

Ngano 3: Pane Yakamboziviswa Kurima, Kuwana Mari Hakugoni Kudenhwa Nezviremera Zvemitero

Vamwe vateresi vanodavira kuti vanogona kungotaura bedzi mari ipi neipi yomumaruwa se "yokurima" uye kunzverwa. Iyoyi ndeyenhema. Idzodzoro Dhipatimendi reMitero ine simba rokunzvera uchokwadi hwezvitengo zvemari inowanwa pakurima. Kana mukuru mukuru anonzvera achipanikira chikero, chisiko, kana kuti manyuko emari inobhadharwa nemari inopfuudzwa (zvisingabviri) zvikurukuru kana ichiita seyakarerekera kunyika yakapfuudzwa, vanogona kukumbira ufakazi hwakadai sezvinyorwa zvenyika, mari yeburi, mari yemitengi, mari inopinzwa, uye kunyange kunzvera. Mumakore achangobva kupfuura, kitodhi rinonzvera rakawedzera kunzvera zvikuru muzvinoitika umo mari yokurima inoshandiswa kururamisa mari isingatsaurwi isingatsamwi kana kuti itsaunzi. Ngano yemari yokurima i "wribhegi" ndeyero ine ngozi; manyoro anokosha.

Ngano 4: Varimi Vaduku Havatongofaniri Kuisa Mitero Pafashoni

Nepo kuri kwechokwadi kuti varimi vane mari bedzi iri yokurima uye vane ganhuriro huru yokusazvinyima havadikanirwi kunyora mitero inodzorwa pamutero, nguva inova nomurimi ane mari ipi neipi isiri yourimi (g., mhindu yebhangi, kurenda kubva panzvimbo yemari iri muguta, kana kuti mari yemari inovakisa) kana kuti kana mari yavo yokurima inopfuura maawa anenge 55,000 uye mari yose yavanowana inopfuura muganhu wokurega kubhadhadhadha, vanofanira kuisa piringidzo. Uyezve, kana murimi achida kutora nzvimbo yeTSDS (DXXExved Reko) kubva pamigoridzo kana kuti mamwe manyuko, kudzosera kudzorwa kusha. Mutero haungodisiwi kubuda mumitero.

Maidi Makuru Pamusoro Pemitero Yemari MuIndia

Achiva abvisa ngano huru, heano mapfundo eidi anokosha zvikurusa muteresi ari wose anofanira kuziva:

  • murairo weparuwa wokubatanidza: Mari inowedzerwa kuhwerengedzo yemari nokuda kwemari yemwero apo mari isiri yourimi inopfuura muganhu mukuru wokusabhadhara. Ikoku kunogona kusundira mubhadhari mubhurokwa remitero rakakwirira.
  • Nhamba ye5 000: mari yokurima bedzi inopfuura 765 000 inorangarirwa nokuda kwamadonzo okubatanidza. Mishoma inotambira pasi pechikumbaridzo ichi haisati ichitapura kuverenga mutero.
  • [[FT:0] Mari dzinobva kumabasa okurima: dzinogona kuiswa bedzi mukurwisana nemari yokurima inobva kumamwe manyuko mugore rimwe chetero. Haigoni kuiswa mukurwisana nemari isiri yokurima.
  • [[[FOM:0] Mitero namafemu: zvinofanira kutera mutero pamari inorimwa pamwero yenguva dzose. Hapano kusunungurwa pasi peChikamu 10(1) nokuda kwavo.
  • [[FOLT:0] Mhindu dzechibharo pamunda wokurima: Kana nyika iri munharaunda yomumaruwa (sezvo zvinorondedzerwa neMitemo inotambirwa), haibatirwi sepfuma yedzimbahwe, uye mhindu pakutengeswa kwayo hadzibhadharwi. Nyika yokurima yomuUbhabhu inobatwa sepfuma yedzimbahwe uye inodzorwa nemutero wedzimbahwe.
  • Zvinodikanwa: Kana mari yokurima inopfuura 7625 lakh mugore, mubhadhari wemitero angada kuongororwa neChikamu 44AB, kunyange kana iri munhu.

Kutsanangurwa Kwakakwana Kwokutonga Kworusarura

Kubatana kwemitemo kunofanira kunge kuri chinhu chisiri kunzwisiswa zvakanaka.

  1. Ronga mari yako yose yaunowana kunze kwemari yokurima (zvichidaro, imari isiri yourimi).
  2. Ronga mari yaunowana kusanganisira mari yokurima (zvichidaro, kubatanidzwa kwemari yokurima neisiri yourimi).
  3. Verenga mutero pa (1) uye mutero pa (2) wakaparadzana pamwero yakasiyana inoshanda kumunhu mumwe nomumwe.
  4. Mutero chaiwoiwo ndewokuti: mutero pa (2) bvisa mutero pa (1) uye marebate/ces sezvinoshanda.

Nokuda kwavanhu vagere pasi pamakore 60 vanoshaiwa mari huru ye 93.5 lakh, kana mari isiri yourimi iri 933 lakh uye mari yokurima iri 764 lakh, hwerengedzo yacho i767 lakh. Mutero pa 767 lakh ungava 76,500 (seipo hurumende yekare) nepo mutero pa 013 lakh ungava 762,500. Mutero wembure uri chitsama chinosvika 010 000, icho chiri pamutemo pachikamu chisiri chourimi nemhaka yokuti muganhu wokutambira waidzwa wakanga wapera nechero. Nokudaro, mari yokurima [[FLT:] inotambira pa [FLT]

Mari Yezvokurima Nemutero Mutsva

Muhurumende itsva yemitero (Sayenzi 115BAC), mitemo imwe cheteyo inoshanda. Mari yokurima inopfuurira kusunungurwa muChikamu 10(1), asi mutoo wokubatanidza unoramba uri kushanda. Vabhadhari vemitero vanofanira kutsiva mari yokurima nokuda kwemitengo. Sezvo hurumende itsva ine ganhuriro dzakaderera dzokuregeredzwa (marakh 5 ,5) uye pasina kuganhurirwa, kubatanidzwa kungagona kuva kwakajeka zvikuru. Kwakafanira kuisa mhaka yemitero pasi pehurumende dzose dziri mbiri dzisati dzakumbira kusunungurwa.

Mitero Yezvokurima Inowanirwa Mabasa Akasiyana

Vanhu Nemabhanzi

Sezvakurukurwa, mari yokurima inosaiswa paganhuriro asi inobatanidzwa nokuda kwemwero apo mari isiri yokurima inosiyanisa kusununguka kukuru. Hakuna denga rapamusoro pamusoro pokusabvumirwa kwemari yokurima kumene. (Zvezvizvo mutemo wokubatanidza unoshanda. Naizvozvo kunyange murimi ane mari yokurima 7650 lakh uye hapana imwe mari inobhadhara mutero wezero. Zvisinei, kana murimi mumwe cheteyo akawana 761 lakh mumhindu yebhangi, mutemo wokubatanidza mari ungaparira mutero.

Kushandira Pamwe Kunosimba uye Mazai

Kusiyana navanhu vamwe navamwe, mafemu namaLLP haafaniri kubvumirwa kusunungurwa. Mari yavo yokurima inofanira kubatwa semari inotambirwa yebhizimisi uye kubhadharwa pamutero we 30% (kuwedzera kubuda nokukwehwa). Ikoku imhaka yokuti kusunungurwa pasi peChikamu 10(1) kunoshanda bedzi kumunhu kana kuti mhuri yechiHindu isina kukamukana. Naizvozvo, nhimbe ipi neipi inobatanidzwa mukurima kana kuti kunyandura kushambadza kwokurima inofanira kuzivisa marubhisiti okurima sorutivi rwemaripikicha yayo inokoshasairwa uye kubhadhara mutero nenzira inowirirana.

Makambani

Nenzira yakafanana, makambani (angava ari omumba kana kuti okumwe) anofanira kubatanidza mari yokurima mumari yawo yose inobhadharwa mutero. Hamuna mari chaiyo yemabasa okurima. Zvisinei, makambani ari kurima anogona kuwana mari yakaitwa nokuda kwokurima, basa, mbeu, mafekitari, purofiti, mapurazi, zvichingodaro, sezvinonzi mari yebhizimisi. Izvi zvinoita kuti mutoro wemitero unoshanda uderere kupfuura mari inotambirwa, asi achiri kubhadhara mitero serimwe bhizimisi.

Sangano reMasangano

Mibato yezvokurima yemavhiyi (sezvinei, poroko-rokisi dzeshuga, purofiti dzemukaka) inodzorwa negadziriro dzakaparadzana. Mari yadzinowana kubva mumabasa okurima ingakwaniriswa nokuda kwemari inobviswa pasi peChikamu 80P, asi mari inotambira pasi ichiri mutero. Kubviswa pasi peChikamu 10(1) hakuwaniki kwavari sezvo vasiri vanhu kana kuti maHUF.

Kushandira Nokushuma Mari Yokurima

Kushuma kwakarurama kwemari inorimwa kunokosha kudzivisa zvirango. Zvikamu zvokudzosa Mutero (ITR-1, ITR-3, ITR-4) zvine marusando akananga okuzivisa mari yokurima. Ndozvinoda vateresi vemitero kuziva:

  • ITR-1 (Sahaj): inogona kushandiswa bedzi kana mari yokurima isingapfuuri 76 000. Zvikasadaro, ITR-2 kana kuti ITR-3 inodikanwa.
  • [-2:[ nokuda kwavanhu vamwe navamwe uye maHUF asina mari yebhizimisi kana kuti basa, nemari yokurima inopfuura 65 000.
  • [[FT:0]-3: nokuda kwaavo vane mari yebhizimisi kana kuti yebasa (kubatanidza kurima sebhizimisi).
  • TRAS-4 (Samuramu): Nokuda kwegadziriro yomutero unobhadharwa (Kuparwa 44AD). Mari yemirimo inogona kuziviswa asi gadziriro yacho haishandi kumarimo amene.

Vabhadhari vemitero vanofanira kugovera mashoko ane udzame: nzvimbo yevhu, nzvimbo, rudzi rwezvirimwa, uwandu hwemari inotengeswa, mari inoripirwa, uye ndyiko kana zvikaongororwa. Bazi ringayera mashoko pamusoro pezvinyorwa zvevhu nebvumirano dzebhangi. Kusadamisa kana kuti rondedzero dzisina kururama zvinogona kutungamirira kukuvhurazve kubvumwa pasi peChikamu 147 kana kuti chirango pasi peChikamu 271(c) nokuda kwokuvanda.

Kubudirira Kwemisi Ichangobva Kupfuura uye Kutonga Kwedare

Kududzira kwokutonga kwakanatsazve kuwanda kwemari inotambirwa. Dare Gurusa mu COIT vs. Raja Benoy Kumar Sahas Roy (1957) rakaisa pasi `kuedza kwemari" kunofanira kubatanidza kushanda kukuru munyika kwakafanana nokurima, kudzvara, kana kuti kusima. Kuunganidzwa kwesango kusingakwanirirwi hakukwani. Nguva pfupi yapfuura, Karnakaka Dare Rapamusoro mu .A. Vhwathathsis.[FL:3] [20]]

Rimwe basa rinokosha nderokuwedzera mari yemari inobudiswa pachishandiswa mari yemari inodzorwa neyakawanda zvikuru kana ichienzaniswa nemari yokurima.

Mazano Anoshanda Kuvarimi Nevabhadhari Vemitero Nemari Yekurima

Ramba Uine Mashoko Akanaka

Chengeta zvinyorwa zvevhu (7/12 zvinotorwa, mapuroteni okuchinja), mapepa ezvirimwa, udzame hwembeu, vashandi, mari yebasa, mapepa ebhangi anoratidza mari inotengeswa, uye marisiti kubva kumanda. Kutengeserana kukuru, chengeta bhuku reakaundi yepurazi. Iyi chinyorwa idziviriro yako yakanakisisa mukudzivisa kunzvera.

Ngwarira Mari Yaunowana

Kana une mari yose iri miviri yokurima neyokurima, enzanisa mutero pasi pomutemo wekubatanidza. Kazhinji kazhinji, ungaguma wabhadhara mutero wakawanda pachikamu chisiri chezvokurima. Ronga mari yako inobhadharwa maererano neizvozvo, somuenzaniso, uchishandisa zvishandiso zvokuripira mutero pasi peChikamu 80C kuderedza mari inobhadharwa yose.

Bvunza Nyanzvi Yemitero

Mitemo yemari, kunyanya mibatanidzwa yemabhazi uye mitemo yemari, yakaoma kunzwisisa mitemo yenyika uye mitero yepakati inogona kukubatsira kugadzirisa mabudiro uye kusashandisa zviziviso.

mhedziso

Mutero wemari inotambirwa nokurima muIndia hausi mutengo wakakwana kana kuti musungo wemitero wakakwana wakagadzirwa nokungwarira unodzikamisa dziviriro yebumbiro remitemo kuvarimi noungwaru. Ngano dzakaipoteredza kazhinji kazhinji dzinomuka kubva mukunyanyisa. Mari yemari inobviswa nokuda kwavanhu vamwe navamwe neHIF asi inodzorwa nokusarura; inobhadharwa zvizere nokuda kwemakambani namafemu; inoda kushuma kwakafanira; uye inogona kudzorwa nedhipatimendi. Kunzwisisa izvi zvinobetsera kudzivisa kubhadharisa mitero zviri nani, kuronga mari yavo zviri nani, uye kugovera kutsika dzemitero inonyengera. Nokuda kwenhungamiro yakarurama, nguva dzose inonongedzera kupfuma yapamutemo se [[FFF:], mukupa wepanyukito yemapepa, [FT], [FT] [F]