Kunzwisisa Kubhadharwa Kwemitero Kunobva Mumibato Younyanzvi Netsika muIndia

Ruzivo rwezvokunyora uye tsika dzeIndia ndezvimwe zvezvinhu zvakasiyana zvikuru munyika, zvinobatanidza kutamba kwemacodec, nziyo, maraiti, unyanzvi hwokuona, unyanzvi, uye tsika. Nyanzvi, vatambi, uye masangano etsika hazvichengetedzi bedzi nhaka asiwo zvinobetsera zvikuru kupfuma. Zvisinei, kubvisa mitero yemari inobva mumibato yakadaro kunogona kuva kwakaoma. Nyaya ino inogovera nhungamiro yakajeka kukubhadhara mari kubva kumibato yezvounyanzvi netsika muIndia, kufukidza zvirongwa zvemitemo, kurasikirwa, kubviswa kwemari, zvikwaniriso, zvikwaniso zvinoteererwa, uye zviitwa zvemisi ichangobva kupfuura iyi.

Mari Yemitero Inodzora Yemitengo Yetsika Neyounyanzvi

Mutemo mukuru unodzora mutero wemari muIndia i Act yeTchall, 1961. MuMutemo uyu, mari inobva mumibato younyanzvi netsika inowanzobatwa semari inobva ku “profesition" kana kuti“ bhizimisi,” zvichitsamira parudzi uye nguva dzose pamubato. Kumunhu mumwe nomumwe, mari inorongwa pasi pomusoro we “Profits and Reaves of Business kana kuti Jource" kana mubato wacho uchifambiswa nevavariro yemhindu.

Act inorondedzera “mutezo” kubatanidza basa, iro rinofukidza zvirondwa zvounyanzvi. Uku kurongwa kunotema mari inobvumirwa, mwero wemitero, uye zvinodiwa kuti itevedzerwe. Kuwedzerazve, masangano etsika akanyoreswa pasi peChikamu 12A cheChirango cheSangano reSangano angafanira kunyoreswa kubhadharwa mari inoshandiswa nokuda kwezvinangwa zvokubatsira vamwe, kana bedzi achisvitsa mamiriro ezvinhu akarongwa neCentral Board of Direct Confect Confect Confect Confect Confect (CBT).

Marudzi Ezvinoitwa Nemibato Younyanzvi Netsika

Pepa riri pasi apa rinopfupikisa mapoka anozivikanwa navose nokubatwa kwavo kwomutero.

Type of Income	Description	Tax Head
Performance fees	Fees received for concerts, plays, dance shows, recitals, etc.	PGBP
Royalties	Income from licensing copyright of music, lyrics, choreography, paintings, or literary works.	Royalty (Section 9(1)(vi))
Sale of artworks	Proceeds from selling paintings, sculptures, handicrafts, or other creative works.	PGBP (if regular) or Capital Gains (if held as investment)
Grants and fellowships	Funds received from government or private bodies for artistic projects.	Taxable unless specifically exempt (e.g., certain awards under Section 10(17A))
Sponsorship & endorsements	Payments from brands for promoting products or events.	PGBP
Income from organising festivals	Profits from cultural festivals, exhibitions, or fairs.	PGBP (income from business)

Zvinokosha kuti vanodhirowa varonge mugero wemari yavanotambira kuti vashandise mari yavanenge vabhadhara uye vasabhadharirwe.

Kusunungurwa Kwemutero Nezvishongo Zvinowanika Kuvavezi Vemifananidzo

Mutemo wemitero weIndia unogovera kuhesvurwa kunoverengeka uye zvitsaru zvinogona kuderedza mutoro wemitero pamari inobva mumibato younyanzvi neyetsika.

Kusunungurwa Pasi Pechikamu 10

Certain incomes are fully exempt from tax under Section 10 of the Income Tax Act. For instance:

Kupa 10(17A): Mibayiro, mibayiro, kana kuti mibairo mumari kana kuti mutsa yakapiwa neHurumende yeCentral kana kuti Hurumende, kana kuti nesangano rakatenderwa, zvinosunungurwa. Ikoku kunobatanidza mibairo yakatanhamara sePadma Shri, Sangeet Natak Akademi Award, uye Sahiza Akademi Award. Zvisinei, mubairo unofanira kuziviswa pasi pechikamu.
Kuwana kuvimbwa kupi nokupi kana kuti sangano rakatangwa nokuda kwamadonzo omutsa, kubatanidza kusimudzirwa kwetsika, kungasunungurwa kana kuchigutsa migariro inoziviswa neCBDT.

Kubatanidza 10(10AA): Kubvumira kufamba kana kuti zvimwe zvikamu zvinogoverwa nomushandirwi hazvishandiswi zvakananga, asi nyanzvi dzinoshandiswa namasangano etsika dzingabetserwa.

Zvirongwa Pasi Pechikamu 80GG ne 80GGA

Somuenzaniso, mari inopiwa vanhu inopiwa vanhu vanobatsira vamwe inoshandiswa panzvimbo yakanyorwa pasi pe80G (sokufanana neNational Cultural Fund) inobvumira mupi kuti aderedzere mari inokwana 50% kana 100% yemari yakapiwa, inoganhurirwa.

Zvikarakadzo Pasi Pechikamu 80RRB

Chikamu ichi chinogovera kubviswa kwakatsaurirwa kwemari inotambirwa nemuzinda wakawanikwa nomunyori kana kuti nyanzvi kubva mukushandiswa kwekodzero dzekunyora mumabhuku, unyanzvi, kana kuti mabasa esayenzi. Kubviswa kunowanika kusvika ku3,40 000 (kana kuti mari chaiyo yamambo, ipi neipi iri pasi) kubva pahwerengedzo yakakwana. Izvozvi zvinobetsera zvikuru vanyori, vanyoresi, uye nyanzvi dzinoona dzinobvumira basa ravo. Manyoro: Muzinda unofanira kugamuchirwa mukuremekedza basa rinonyoreswa pasi peChirevori, 1957, uye anonyoreswa anofanira kuva munhu anogarapo. Kukwira kwacho kunofanira kubvumirwa kamwe chete muupenyu nokuda kwebasa chairo.

Ndyiko Dzinosakisa Mupasi PePGBP

Nokuda kwevadhirowi vanobata mari sebhizimisi kana kuti basa, mhatsa huru yendyiko inogona kubviswa mumarisiti makuru.Idzi dzinobatanidza:

Mutengo wezvinhu (macanva, pendi, ivhu, zviridzwa, zvichingodaro).

Michina yokusimbisa kana kuti kuhwirudzura nzvimbo

Kufamba uye kupiwa kwemabasa

Mhodzi, zvishandiso, uye zviteshi

Kutengesa nokusimudzira mari (vazivi vemahomoni, kushambadza kunoitwa nevanhu vanobudisa nhau)

Mibhadharo yenyanzvi (vakuru vakuru, vatarisiri veakaunzi, yapamutemo)

mari yaishandiswa pazvinhu zvedzimbahwe (macamera, zviridzwa zvenziyo, zvichingodaro).

Mitengo yeinishuwarenzi yemidziyo kana kuti yemari inokodzera kugadzira

Nyanzvi dzinofanira kuchengeta mabhiri neinivhoti zvakarurama kuti dzitsigire idzi mari inobviswa. Mukushayikwa kwamabhuku akarurama, chirongwa chemitero chinotevedzerwa pasi peChikamu 44ADA chingakumbira nokuda kwanyanzvi dzine marisiti makuru asingapfuuri 7650 lakhs. Muiyi gadziriro, 50% yamariti makuru anorangarirwa semhindu, kubvisa kudikanwa kwendyiko ine udzame.

Mitero Yemadzimambo NeyaMakopi

Mari youmambo manyuko anokosha nokuda kwavanonyora mifananidzo vazhinji. Royalty inorondedzerwa pasi peChikamu 9((vi) cheChitemo uye inobatanidza kurangarira kuchinjwa kwekodzero dzose kana kuti maruramiro api naapi (kubatanidza kupiwa kwerayisensi) mukuremekedza maruramiro ekodzero mumabhuku, ounyanzvi, nziyo, kana kuti mirangariro inoshamisa. Mapfundo makuru:

Chirevo choumambo chinobhadharwa kumunhu anogara muIndia chinopiwa TDS pasi peChikamu 194J pamwero we10% (kana chitsama cheaggreate chinopfuura 930 000 mukati megore remari). Nokuda kwenyanzvi dzisiri dzehurumende, TDS pasi peChikamu 195 inoshanda pamwero yesimba, zvichitsamira paChibvumirano Chikuru cheTChosaice Debance (DTAA).

Kana mugadziri wemifananidzo wacho asiri mutungamiriri uye asina nzvimbo yechigarire muIndia, mari yamambo ingabhadharwa pa 20% (kuwedzera surfution necess) mumutemo wemhuri, asi betsero dzebvumirano dzingaideredza.

Pasi peChikamu 80RB, sezvataurwa, vatengesi vemifananidzo vanogaramo vanogona kutaura kuti vanoderedza mari inosvika 763 500 000 pakuwana madzimambo, vachinyoresa basa pasi peChibvumirano cheOpyrigic Act.

Nyanzvi dzinofanira kuva nechokwadi chokuti kunyoresa kwadzo kwekodzero dzokunyoresa kwasvika pamusi unowirirana kuti dziwane iyi purofiti. Mukuwedzera, nokuda kwavanonyora nenziyo, Indian Saning Right Society (IPRS) nedzimwe nzanga dzinorevesa maruramiro ekodzero dzomunhu dzomunhu dzinogara dziripo dzinowanzounganidza madzimambo nokuda kwavo; idzodzi dzinobhadharwa mutero wakakwana mumaoko omunyori.

Kunetsa Pamibato Younyanzvi

Paundipo neDerreciers Tax (GST) zvinoshandawo pamabasa ezvokuveza uye etsika. Kubvira muna July 2017, GST inobhadharwa pamabasa akadai se:

Mitambo yokurarama (masero, tatre, dan) – inowanzova ya 18% GST kana mutengo wetikiti unopfuura 76500 pamunhu. Kana mutengo wetikiti uri 76500 kana kuti pasi, basa rinohesvurwa.

Mari youmambo – inorangarirwa kuva mugove webasa, wakaenzana ne18% GST kana mugamuchiri ari muIndia.

Kutengeswa kwemifananidzo yapakuvamba kana kuti zvivezwa – kana ukoshi hwacho hunopfuura 762,50 000 pakutengeserana, GST pa12% ingashanda (mwero wemifananidzo i12% kana basa racho risiri kugadzirwa nemaoko nemunhu akanyoreswa).

Vagadziri vemifananidzo vane jivhovre per akhs (6810 lakhs nokuda kwemibatanidzwa yeboka chairo) vanofanira kunyoresa nokuda kweGST uye mafaira anodzoka. Zvisinei, nyanzvi dzakawanda dzingawira pasi pechikumbaridzo ichi, zvichiita kuti kunyoresa kuve kwokusasarudza. Kubvunza nyanzvi yeGST kunokosha kudzivisa zvirango.

Kurapa Mutero Vaimbi Vokune Imwe Nyika muIndia

Vagadziri vemifananidzo vokune dzimwe nyika vanoshanyira India kana kuti vanoshanyira zviitiko zveIndia vanofanira kuwirirana nemitemo yemitero yeIndia. Mari yavo inobva mumitambo yakadaro inorangarirwa kuva “mari inorangarirwa kuva inounganidzwa kana kuti kumuka muIndia” pasi peChikamu 9(1)(i) uye inobhadharwa. Urongwa hunokosha ndohu:

Kana mugadziri wemifananidzo achiita muIndia, mari yose yokuita basa inobhadharwa muIndia, kutoti DTAA ichipa zororo.

Kana mudhirowa wacho ari mushandi wekambani yokune imwe nyika uye kambani iyoyo ichiri kutamba, kambani yacho inganzi ichiri “nenzvimbo inogadzirwa zvinhu zvinobudirira” muIndia nemhaka yokuita basa racho, zvichiita kuti ibhadhare mari.

TDS pasi peChikamu 194J (chomubatanidzwa wemibatanidzwa) kana kuti Chikamu 194C (chokubhadhara chibvumirano) chingashanda, zvichitsamira parudzi rwemari inobhadharwa. Nokuda kwezviito, Chikamu 194C chinowanzoshandiswa (TDS pa2% nokuda kwemunhu mumwe nomumwe/HuF, 1% nokuda kwavamwe) kana kuri kubhadharwa nokuda kwebvumirano yebasa. Zvisinei, kana kuri kubhadharwa kwemabasa ebasa (se basa), mwero uri pasi peChikamu 194J (10%) ungashanda. Kupesana kwacho kazhinji kazhinji kunobviswa parusarira pamwero mukurusa kuti vasarutsike.

Vagadziri vemifananidzo vokune dzimwe nyika vanofanira kuwana Nhamba yeAkhawunti Yechigarire (PA) muIndia kudzivisa mwero weTDS wakakwirira. Mukushayikwa kwePAN, TDS inoderedzwa pamwero we20% kana kuti mwero wesimba, upi noupi wakakwirira zvikuru.

Kuteerera uye Kufadza

Vagadziri vose nemasangano etsika anowana mari inobhadharwa mutero vanofanira kunyora kudzorerwa kwemari yomutero kwegore negore. Rudzo runotsamira pakuwana mari nemanyuko:

ITR-1 (Sahaj): nokuda kwavanhu vageremo vane mari yomubhadharo, imba imwe, uye mamwe manyuko (semubereko). Haana kukodzera kuvadhi vemibato yebhizimisi kana kuti mari yebasa.

[-3: kuvanhu vane mari yebhizimisi kana kuti yebasa. Vagadziri vazhinjisa vanowira muboka iri.

TIRI-4 (Samuramu): Nokuda kwavanhu vanosarudza mutero unobhadharwa pasi peChikamu 44ADA (marita anosvika ku 7650 lakhs).

[-5:[ nokuda kwamafemu, LLP, uye AOP (kuchinja kwavanhu) – kazhinji kazhinji kunoshandiswa nenzanga dzetsika kana kuti ettupi.

[[FFLT:0]] TRITE-7:[ Nokuda kwechivimbo namasangano anotaura kuti anohesvura pasi peZvikamu 11, 12, kana kuti 12A.

Vagadziri vemitero vanofanirawo kuwirirana negadziriro dzemitero dzakafanorongwa kana chikwereti chavo chemitero chikapfuura 7610 000 mugore remari. Kukundikana kubhadhara mutero wapamberi pezvinogona kukwezva fariro pasi peChikamu 234B ne234C.

Miitiro Yakanakisisa Yakanyorwa

Kuchengeta zvinyorwa zvakarurama kunokosha nokuda kwokutaura zvicherwa nokudzivisa kunzverwa. Vagadziri vemifananidzo vanofanira kuchengeta, kuti:

Mari dzinoiswa mumapepa ezviito zvose, kutengesa, uye mari.
Zvibvumirano zvebhengi uye mari.
Zvibvumirano nevarongi vezviitiko, mabira, kana kuti vatsigiri.
Mari dzinonzi dzinoshandiswa (kufamba, zvokushandisa, rendi, zvichingodaro.)
Zvitupa zvokunyoresa.
Kadhi rekunyorera uye GST (kana zvichishanda).

Kune vaya vanoshanda sevashandi voga, zvakanaka kuti vachengete mari dzebhangi dzakasiyana - siyana kuti vawane mari yokudhirowa uye kuti vazvibhadhare.

Kufambira Mberi Kwemisi Ichangobva Kupfuura uye Kutaura Kwokutonga

Mutero wemari inotambirwa nenyanzvi dzemifananidzo wave uchiitika mumakore achangopfuura:

Chisarudzo cheDare panyanzvi dzemafirimu: Munhau ye [[FLT:]] Munoumba [[FLT]] Mutambi weMari yeMariyoni yeMutero. M. R. & Co. [2020], Dare rakajekesa kuti mari inowanwa nenyanzvi dzemabhaisikopo kubva mukuridza, kuimba, kana kuti kutamba inoumba “mari inotambirwa,” kutoti mugadziri wemifananidzo iri pasi pechibvumirano chebasa. Iyi inoumba TDS uye inobvumira.
[[FT:0] Nhamba yeAadhaar-PAN: Hurumende yakaita kuti kuve kwakafanira kubatanidza PAN neAadhaar nokuda kwokudzosa. Nyanzvi dzisina Aadhaar dzinofanira kukumbira nokuda kwokusapinda muhondo kana kuti chiso muvhiyi.
[ chirongwa chokunzvera kwokusangwarira: Kuyera kwomutero kunotambira zvino zvikuru kwazvo hakuchinzverwa, kuchideredza ukuru hwefungidziro yomunhu oga. Zvisinei, nyanzvi dzemifananidzo dzinofanira kuva nechokwadi chokuti madhigirii ose akarurama uye akakodzera nguva.
CDT pamitero yenhando nokuda kwavanachiremba: yakajekesa kuti vanhu vamwe navamwe vakakodzera nokuda kweChikamu 44ADA vanogona kuzivisa mhindu pa50% yamariti makuru pasina kuchengeta mabhuku enhau. Ikoku kunobvumira kuwirirana nokuda kwenyanzvi duku.

Mukuwedzera, kusunda kwehurumende nokuda kwokugadzirwa kwemichina kunoreva kuti nyanzvi dzinotengesa dzinoshanda paIndaneti nomuzvikuva zvinofanira kuwirirana negadziriro dzee-commerce TDS pasi peChikamu 194-O (1% TDS pakutengeswa kwakakomba). Ikoku kunoshanda kana chikuva chiri mushandisi wezvokutengeserana wemagetsi.

Mazano Okuronga Kubhadhara Mutero Nokuda Kwenyanzvi Nemasangano Etsika

Kuronga mitero kwakarongwa kunogona kubatsira vanodhirowa mari yavo yakawanda.

Mari inowanwa nenguva nendyiko: Kana zvichibvira] kana zvichibvira, verengera kubhadharwa mari yegore rinotevera kana mari yegore razvino iri yakawanda, uye kurumidzisa ndyiko (sundo kutenga zvinhu) kuderedza mari inotambira mutero.
Chitsama cheUtise Chikamu 80RB: nyoresa mabasa ako oudongi ndokutaura kubviswa kwema 763 lakh nokuda kwemari yamambo.
Sarudza mitero inotevedzerwa nokuchenjera: Kana ndyiko dzako chaidzoidzo dzichipfuura 50% yamarisiti makuru, anosarudza nokuda kwokuverenga kwenguva dzose panzvimbo peChikamu 44ADA kuti utore mari yakakwana.
Kupa mipiro yorupo: Mipiro kuchivimbo chetsika chinotenderwa pasi peChikamu 80G kunogona kuderedza kunyanyotambisa mutero uku uchitsigira unyanzvi.
Kuisa mari yokurega basa: Mipiro kuNational Pension System (NPS) pasi peChikamu 80CCD(1B) kunobvumira kubviswa kwokuwedzera kweinosvika 765 000.
Chengeta GST: Kana bhadharo rako rava pedyo pamukova, rangarira kunyoresa kwokuzvidira kukumbira chikwereti chemutero pandyiko.

mhedziso

Mutero wemari inobva mumibato younyanzvi neyetsika muIndia unojekeswa asi unodzorwa nezivo yakarurama nerokuronga. Nyanzvi dzinofanira kunzwisisa kurongwa kwemari yadzinowana, kubetserwa nokubviswa kwadziripo nokubviswa pasi peChiteshi cheTS, uye kuwirirana nezvinodikanwa zvokuisa mutero neTDS. GST inowedzera rumwe runenge ruchida ngwariro, zvikurukuru nokuda kwaavo vane nzvimbo huru zvikuru. Kupfurikidza nokuchengeta marekodhi akarurama, kubvunza nyanzvi dzemitero, uye kuramba vakagadziridzwa pachinjo dzapamutemo, vanonyora mifananidzo vanogona kuisa ngwariro pabasa ravo rokuumba apo vanosvitsa misero yemitero nenzira inobudirira.

Nokuda kweimwe nhungamiro, nongedzera kunzvimbo yepaIndaneti yeBato reMutero inogamuchirwa uye CBIC ye GST. Mukuwedzera, yeIndian Faning Right Society[ inogovera zviwiro nokuda kwechidzoreso cheGST[FLT].

Kunzwisisa Kubhadharwa Kwemitero Kunobva Mumibato Younyanzvi Netsika muIndia

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