Kuronga mari inotambirwa muIndia kunoda nzwisiso yakajeka yekuti mari yepenjeni neyavanobhadhara inobhadharwa sei pasi peIniverties Tax Act, 1961. Nokuchinja kuhurumende itsva yemitero uye kugadziridzwa kusingapiwi mitero kunzvimbo dzinoda kupiwa, vose vari vaviri vapunzi vebasa navanopa mari vanofanira kuramba vachiwirirana nemitemo inodzora idzi hova dzinobhadharwa. Iyi nhungamiro yakawedzerwa inofukidza mutero wemari yepeni yehurumende neyehurumende, marudzi akasiyana- siyana emari, mari dzinowanika, uye kurangarira chaiko nokuda kwavagari vemo vakuru vakuru. Panzvimbo dzinodavirwa, zvikamu zvakati kuti zvipiwe.

Mitero Yeakanzurudzo muIndia

Tsvakano dzinogamuchirwa pashure pokurega basa dzinobhadharwa pasi pemutero wemhuri. Kurapa kwomutero kunosiana nemhaka yokuti mudyandigere hauna kutsarukana (mubhadharo wemwedzi nemwedzi) kana kuti Kubva kuMamwe Manyuko [ (muchinoitika chemari yomudyandigere yemhuri). Kurapa kwomutero kunosiana nemhaka yokuti mudyandigere hauna kutsaniswi (mubhadharo wemari wemwedzi woga wegore nomwedzi) kana kuti kudzoresaidzosera kudiridza.

Kupiwa Mutongo Nehurumende

Mitero inobhadharwa vashandi vehurumende vakarega basa kana kuti vehurumende, vashandi vemitevedzeri, uye vashandi vemitengo inobhadharwa zvizere. Chitsama chose chepenjeni chinowedzerwa kuhwerengedzo yemari yomunhu oga ndokubhadharwa semari yemari yomutero inoshandiswa pamari inobhadharwa. Hapana kuhesvura kwakananga kunowanika nokuda kwomudyandigere umene, asi mudendemu anogona kukumbira mari inotedzerwa yetsika yema500 000 pasi peChikamu 16 (ia) kana kuti kubetserwa nehurumende yekare yomutero muhurumende itsva kana ichishanda.

Cherechedza kuti vapenjeri vehurumende vangavawo vakakodzera kubhadharwa mari yezvifambiso (inosvika 763 200 pamwedzi) uye kuhesvurwa kwomudyandigere kwevaremadza mumamiriro ezvinhu akati, kunyange zvazvo ava vakaparadzana nebhadharo yomudyandigere.

Kupesana Kwemapoka Echipameso

Kubhadharwa kunobva kuvashandirwi vavanhu kunobhadharwa mutero wakazara. Zvisinei, kana mushandirwi ane mari inozivikanwa inopa mari kana kuti mari inofambiswa, bhadhari yepenjeni ingasasarudzwa zvishoma pasi peChikamu 10(10A). Mitemo yemacommommo yavanhu havapi rupo kupfuura iyo yevashandi vehurumende. Zvinowanzoita, 50% bedzi yomutengo unotapurwa unosara unosara kuvashandi vekambani vasingagamuchiri kutsa. Kana kushairwa kugamuchirwa, kurasikirwa kunoderedza kuva chikamu chimwe chezvitatu chomutengo wemari inotakurwa.

Kudzorwa Kwechibharo

Apo mupurisa anosarudza kugamuchira chitsama chebundu mupenjeni yavo yomwedzi nomwedzi, kurapwa kwomutero kunotsamira parudzi rwomushandirwi:

  • [ Vashandi vehurumende: Mudyandigere wose unohesvurwa pasi peChikamu 10(10A)(i).
  • [ Vashandi vomukamu vanowana rukudzo: Kusunungurwa kunoganhurirwa kutatu yechitsama chapasi.
  • [ Vashandi vomukamu vasingagamuchiri kukudzwa: Kusunungurwa kunoganhurirwa kuhafu imwe yechitsama chapasi.

Kuwedzera kuri kwose kwapamutengo unotedzerwa kunobhadharwa somubhadharo. Mudyandigere womwedzi nomwedzi wasara (pashure pokubhadharwa) unoramba uchibhadhara mutero wakazara. Kunokosha kucherekedza kuti bhadharo ichisarudzo chimwe chete choupenyu, uye mugove unosiiwa hausati uchizobhadharwa kunyange kana mubhadhari awana gare gare chitsama chakatakurwa.

Chirango Chemhuri

Chibayiro chakagamuchirwa nemutezo wemari yatainzwa newawakaroorana naye, vana, kana kuti mari inobhadharwa pashure porufu rwemudyandigere chinobhadharwa pasi pomusoro [[FT:0] Mari inobva Kumamwe Manyuko. Ikoku kwakasiana nomudyandigere watakagamuchira nomushandi akarega basa. Kana resendi remhuri, dereshi yetsika inowanika pasi peChikamu 57(iia): yakaderera yechitsama 515 000 kana kuti imwe yanda yemari yemhuri. Hakuna zvimwe zvitsamukiso zvesero zvemari inobhadhadharwa vanhu vamwe vanhu) zvinoshanda kumari yemhuri.

Muenzaniso: Chirikadzi inogamuchira vane 769 000 pamwedzi somudyandigere wemhuri (761 08 000 pagore). Chitsamukiso chichava zvimini(765, 76 000) = 765 000. Nokudaro mudyandigere wemhuri unobhadharwa uri 763 000.

Kubhadharwa Mitero MuIndia

Mari zvinhu zvinopa mari inotevedzana yokubhadhara nguva nenguva, inowanzotanga nokuisa mari yebundu mukambani dzeinishuwarenzi youpenyu kana kuti kupfurikidza nezvirongwa zvokurega basa zvakadai seNational Pension System (NPS). Kubhadharwa kwemari inobhadharwa kunotsamira pamanyuko emari inobhadharwa mari negadziriro yemari inorongwa.

Kukurumidza Kukunda Zvinhu Zvisina Kunaka

inounganidza mari inobviswa pagore negore [ inovamba kubhadharwa nokukurumidza pashure pokutenga (g., mukati memwedzi kana kuti gore). inobhadharwa mari inochengetwa pagore negore [[[ inochengeta mari munguva inotora nguva apo munhu anenge apedza mari, kazhinji kazhinji panguva yokurega basa. Kurapa kwomutero kwakafanana muzviitiko zvose — mari inogamuchirwa semari inobhadharwa mumaoko omugamuchiri. Zvisinei, mipiro yokudzosera kurongedzerwa purogiramu yemari yapagore negore ingakwa kukwakwane purofiti iri pasi pechikamu 80 C kana vachisvitsa mupimo wemitengo yemitengo yemari.

Kubatsira Kunoita Makambani Einishuwarenzi

Kana munhu achitenga mari inobviswa pagore negore kubva kukambani yeinishuwarenzi youpenyu, mari inobhadharwa pagore negore inobhadharwa yose zvayo inobhadharwa semari yavanobhadhara ingava yakakodzera nokuda kwechitsama chinobviswa paChikamu 80C (kusvikira ku181.5 lakh) kana chirongwa chacho chikakwanirisa sechirongwa chemari yapiwa somudyandigere.

Zvinokosha kuziva kuti mari inobhadharwa pagore negore haikodzeri kubhadharwa kana munhu aita zvokurega kubhadharwa; inongowedzerwa pamari yose yaanowana.

Zvinhu zvinowanikwa muNational Pension System (NPS)

Musi weNational Pension System, pazera ra60, munyoresi anogona kutora 60% yemakopu sechitsama chebundu, icho chiri mutero usina mutengo pasi peChikamu 10(12B). Chitsama chasara cha 40% chinofanira kushandiswa nenzira yokutenga mari yemari kubva kukambani yeinishuwarenzi youpenyu. Mari inobhadharwa kubva kuNPS inobhadharwa somutero mumaoko omunyoresi. Ikoku ibetsero inokosha — 60% yebutiro inosunungurwa, nepo chikamu bedzi chemari inobviswa mutero.

Uyezve, kana munhu akanyoresa achienda NPS asati ava nemakore 60, 20% bedzi yecorpus inogona kubviswa panzvimbo yemutero usingabhadhari (Chitsama 10 (12B) seyakagadziridzwa) uye 80% inofanira kubhadharwa. Mari inobhadharwa inoramba iripo inobhadharwa.

Masangano Anobva Muchibvumirano Chebasa (EPS - 19995)

Penishoni yevashandi inobhadharwa pasi pemisoro yevashandi vaiva mitezo yegadziriro. Hapana mari inobvumirwa. Zvisinei, mudyandigere anogona kutora mari inotengwa yavose ye $50,000 kubva pamudyandigere wema1950 000 (pansi pehurumende yekare). Mhuri dzinobhadharwa pasi peEPS, mari yepeni yegore kana kuti 05 000 kana kuti imwe chete inoshanda.

Kwakafanira kucherekedza kuti mupiro kuEPS unoitwa nomushandirwi hausati uchitsarukana mumaoko omushandi (ndiyo rutivi rwomupiro womushandirwi kuPF). Mupiro womushandi amene (kana upi noupi) ungave wakabhadharwa muChikamu 80C.

Zvizvarwa Zvakabva Munyama Yeatarion Yojana (APY)

Atal Pension Yojana igadziriro yehurumende inodzorwa navashandi vomuchikamu chisina kurongwa. Pashure pokunge munyoresi asvika zera ramakore 60, mudyandi womudyandigere unotanhamwa mwedzi nomwedzi. Iyi mari yepenjeni inobhadharwa semari inobhadharwa. Hamuna kuhesvurwa kwakananga kunogoverwa nokuda kwomudyandigere weAPY. Zvisinei, mipiro inoitwa mukati menhambo yokuwedzera (kuvamba pasi sa642 pamwedzi) inokwaniriswa nokuda kwechitsamanyuko pasi peChikamu 80CCD(1B) kusvikira ku650 000 000 kupfuura uye kupfuura 761.5 muganhu weChikamu 80 C.

Kuzvidzwa Nekusunungurwa Mutero

Urongwa hunoverengeka muChibvumirano Chokubhadhara Mutero chinobvumira vanorega basa kuderedza mitero yavo pamudyandigere uye mari inobviswa pagore negore.

Kushandiswa Kwevapendi

Muhurumende yekare yomutero, mubhadhari wepenjeni (aichimbova mushandi anobhadharwa) anogona kukumbira kuderedzwa kwomupimo wemagiramu echikaro 16(ia). Uku kubviswa hakuwaniki nokuda kwomudyandi wemhuri. Kana muripo wemhuri, mari yakatarwa pasi peChikamu 57(ia) sezvinorondedzerwa pamusoro apa sechinoshanda. Muhurumende itsva yomutero (Ubhadharo 115), mari inotedzerwa yavanhu vanobhadharwa inodawo 350 000 asi vanotambira mari yepeni inokwana bedzi kana vari mumaripi emudyandi wemhuri somushanyi waichimbova mushandiri. Vari vemhuri havagoni kutora mari yomupimo wemitengo mutengo mutengo.

Chikamu 80C: Zvirongwa Zvokusunga

Premium inobhadharwa nokuda kwegadziriro dzemari inobviswa pagore negore kana kuti zvirongwa zvomudyandigere (zvinobhadharwa pagore negore) zvinokwanirisa nokuda kwechikamu 80C muganhuriro yose zvayo ye 761.5 lakh panhamba. Ikoku kunobatanidza mipiro kuProfessience Fund (EPF), Public PPF, uye zvirongwa zveinishuwarenzi inobhadharwa pamwe chete nezvisarudzo zvomudyandigere. Icho chinofukidzawo mupiro womushandiri kumari inogamuchirwa yemari inobhadharwa nomuridzo wemari inobhadharwa wemari inobhadharwa.

Ona kuti mari yatenga nokukura kweinishuwarenzi youpenyu haiiti kuti chikamu 80C chishandiswe.

Chikamu 80CCD: MIPIRO YENPS

Mipiro kuNational Pension System inodzorwa nomushandi (kubatanidza kushanda kwake amene) inokwaniriswa nokuda kwechitsaro pasi peChikamu 80CCD(1) kusvikira ku 10% yomubhadharo (wavashandi) kana kuti 20% wemari yakakomba (nokuda kwokuzvishandira), inodzorwa nechibayiro chose chose cheNPS 801.5 lakh pasi peChikamu 8095 CCE. Kuwedzera, dereyi yechikamu chakaparadzana cha 150 000 pasi peChikamu 80C(1B) chinowanikawo nokuda kwemipiro yeNPS, kupfuura nepamusoro pe 0.5kh. Mupiro womushandirwi weNPS (kusvikira ku 14% wemari inobhadharwa yavashandi vehurumende yepakati, 10% yevamwe) inobviswawo pasi pechikamu 80 CCD(1).

Kusunungurwa Kwechibharo Chakadzorwa (Kutongwa 10(10A))

Sezvakazonyorwa pakuvamba, mari yepenjeni inosapiwa mari yakawanda kana kuti yakakwana inotsamira parudzi rwomushandirwi. Kuhesvura kunowanika bedzi kana mudyandigere uchidzorwa pasi pemari inozivikanwa kana kuti chirongwa chakarongwa pasi pePrefeent Funds and Bittult Act. Kuvashandi vekambani, mapepa anovimbwa nemunhu kana kuti mushandirwi anokosha kuti vabudise mutengi.

Kusunungurwa Kwevane Tsitsi Vanobva Muzvipo Zvinoshandiswa Nevazivi (Sayeti 10(12)

Kana mudyandigere akabvisa dzikamo yakazara mumari inozivikanwa inochengetwa pashure pamakore mashanu ebasa rinopfuurira, chitsama chose (kubatanidza mupiro womushandirwi nemubereko) chinohesvurwa pamutero. Zvisinei, kana kurasha kwacho kuri pamberi pamakore mashanu, kunova kunobhadharwa uye kungakwezva TDS.

Kutarisirwa Kwazvo Mumutero Mutsva

Utongi hutsva hwemitero (hunoshanda kubva kuFY 2020-21, husati hwarongwa kubva kuFY 2023-24) hunopa mwero yemitero yakaderera asi hunobvisa kusiiwa kwakawandasa uye mari inoderedzwa. Kana vari vanorega basa kana kuti mari inobviswa pagore, unoreva kuti:

  • Chitsauriro chamagiramu 2650 000 chinowanika muhurumende itsva (sepaZuva reZuva 2023-24).
  • Mishonga pasi peChikamu 80C, 80CCD(1B), 80D (inishuwarenzi yokuporesa), zvichingodaro, haibvumirwi.
  • Kubviswa kwechikamu 10(10A) nokuda kwomudyandigere wakaderedzwa uye Chikamu 10(12B) nokuda kwebundu reNPS chichiripo nemhaka yokuti haribvumirwi kubhadhara mari, kwete kuderedza mari.
  • Mudyandigere wemhuri pasi peChikamu 57(ia) unobvumirwawo muhurumende itsva sechitsaruso che "Kuwana Kunobva Kumwe Kunobva".

Sezvo mari yakawanda (sechikamu 80C) ichibviswa muhurumende itsva, vaya vanowana mudyandigere mukuru uye vamwe vanoshandisa mari yakawanda yokutenga mari yokubhadhara mari vangada hurumende yekare.

Mutero Unotumirwa Kunzvimbo Yakatangwa (TDS) PaPenion uye Pagore Negore

Mibhadharo yepeni nemari inobhadharwa inopiwa TDS pasi peMari yeTrust Act. Nokuda kwomudyandigere, mubhadhari (mushandi, bhangi, kana kuti mudyandi wepenjeni anobvisa chiremera) TDS yakavakirwa pamitengo yematombo yakakodzera kana mari yose yemari inopfuura muganhu mukuru wemari inobviswa. Vabhadhari vanogona kuisa mari yeHPHP 15G/15 kuti vadzivise TDS kana mari yavo yose iri pasi pechitsamabhadharo inobhadharwa. NPS inokwenzikaworosa. NPS inokwenzi inokwezvwa paChikamu 194DA: 5% chemari inobviswa pamari inobviswa pamari inobviswa mari inobviswa pamari inobviswa mari.

Vagari vemo vakura (vasvika 60 napamusoro) vane ganhuriro hurusa yokusapinda mumitero (763 lakh muhurumende yekare, 763 lakh kana kuti kupfuura muhurumende itsva zvichitsamira pazera) uye kazhinji kazhinji vanodzorwa neTDS shoma nemhaka yokuderedza chikwereti chemitero.

Kutora Nzvimbo Huru Nokuda Kwavakarega Basa Nevanoronga Mari

  • Nzwisisa kusiyana kuripo pakati pemudyandigere (unobhadharwa) wemari yokubhadhara isingabhadharwi (unobhadharwa zvishoma), uye mudyandigere wemhuri (unobviswa wema185 000 kana kuti 1/3).
  • Mari inobhadharwa painishuwarenzi, NPS, nezvimwe zvirongwa inobhadharwa mari yakawanda — asi chikamu chebundu kubva kuNPS (inosvika ku60%) chinosara.
  • Kudzikisa mari yaunoderedza pasi peChikamu 80C ne 80CCD (1B) panenge pachiunganidzwa kuti uderedze mitero yose.
  • Sarudza pakati pehurumende dzekare nedzava kutodza, gore negore sezvo hurumende yekare ichibvumira kuderedza mitero yakawanda asi hurumende itsva iri nyore kune vaya vasina mari yakawanda.
  • Chengeta mapepa akakodzera okunyora, magwaro okusunungura, uye Marusando 16 okunyora zvakarurama ITR.

Nokuda kwemitemo yakawanda yazvino uno, nguva dzose inonongedzera kumukuru- mukuru . Kubhadharwa kwedhipatimendi reMitero kana kuti kubvunza nyanzvi yemitero yanokwanisa. Mashoko ane chokuita nemitero yeNPS anowanika pa NPS[. Tsitsiro yemari inobhadharwa pamudyandigere inogona kuwanikwa pa [[[FLT: 4.]