Kunzwisisa Mitero Inokanganiswa Nemari Chaiyo Yokuchengetera Zvikwereti muIndia

Zvivako nenzvimbo zvinoramba zviri chimwe chenzira dzakakurumbira zvikurusa dzokuchengetera mari muIndia, zvichipa zvose zviri zviviri kuonga dzimbahwe kwenguva refu nemutengo unodzorwa wakakomba wemari yokurenda. Zvisinei, mitero yakapoteredza kuisa zvinhu yakaoma uye inowanzosanzwisiswa. Kubva pamibayiro yemari inopfuudzwa kuGST neTDS, kutengeserana kumwe nokumwe kunotakura zvinodikanwa zvako kutevedzerwa. Nyaya ino inogovera nhungamiro yakakwana, inobvumirwa nezvinodikanwa zvemitero mutengo mumwe nomumwe anofanira kuziva, achikubetsera kuronga zvakanaka, mitengo inoderedza mitengo, uye kuramba uchiwirirana zvizere nemitemo yemitero yeIndia.

Mitero Pazvinenge Zvichichinjwa

Mitemo yemitero yeIndia yenzvimbo nenzvimbo yenzvimbo inodzorwa zvakawanda zvichitsamira parudzi rwechibvumirano chacho(*purchase, kutengeswa, kana kuti kuchengetwa. Kunzwisisa rudzi rumwe norumwe rwemitero inhano yokutanga kukuronga mutero kunobudirira.

Guta Rinowana Mutero Wokutengesa Zvinhu

Paunotengesa nzvimbo nokuda kwemhindu, musiyano uri pakati pomutengo wokutengesa nemutengo wokuwana unorangarirwa semhindu yemari. Nguva yokugara inotema kana mhindu yacho iri yenguva pfupi kana kuti nguva refu, iyo inotapurawo mwero womutero nokusabvumirwa kuwanikwa.

  • short-Term Capital Gains (STCG): Kana chinhu chikaitwa nokuda isingasviki mwedzi 24 [ kubva pamusi wokutenga (kana kuti kuva nechinhu, chipi nechipi chapamberi pechipo), mhindu inowedzerwa kuhwerengedzo yako yemari uye inotereswa somwero wako wemitero unoshanda.
  • Nhamba yeBHAU REFUM Kana chinhu chikaitwa nokuda inopfuura mwedzi 24 , mhindu inokwanirisa senguva refu. Mwero wemutero ndi 20% [[FLT] [[FLT]] [[FLT]] [inoshanda nekesi) nebetsero yeidzongedzero. Kugadziridza mutengo wokutenga nokuda kwokushandisa mutengo weNhamba yeII) inobudiswa neBato reMitero, nokudaro kuchideredza kuwanda kwemitero.

Somuenzaniso, ngatitii wakatenga nzvimbo yakatsaurwa muna April 2015 nokuda kwe630 lakh ndokuitengesa muna June 2023 nokuda kwe 7655 lakh. Ndyiko yedare yokuunganidza (kushandisa CII ye240 nokuda kwaFY 2015-16 uye 348 nokuda kwaFY 2023-24) ichava inenge 763.5 lakh, kuchiita mhindu inobhadharwa pamutero bedzi 7611.5 lakh panzvimbo pe 7625 lakh. Ikoku kunoratidzira simba reindesheni mukuderedza mutoro wemari inotakurwa pamitero yemari yakare.

Kusunungurwa pasi Pezvikamu 54 ne 54F

Kukurudzira kudzorerwa kwemibayiro, Mutemo weTruth unopa kusunungurwa kworupo. Pasi po Kutengeswa 54, kana ukatengesa imba inogarwa uye ukaisa mari yemari mukutenga kana kuti kuvaka imwe imba inogarwa mukati memiganhu yakatarwa, LTCG inosunungurwa pamutero. Imba itsva inofanira kutengwa mukati megore rimwe kana makore maviri pashure pokutengeswa, kana kuti kuvakwa mukati memakore matatu. Nenzira yakafanana, shaxFF inopa kusunungurwa nokuda kwemhindu ipi neipi yemariro refu yemariro (kumwe imba inogarwa) kana kuti kutengeswa kwose kudzororo.

Kunokosha kucherekedza kuti uku kusunungurwa kunouya nemigariro yekiyi: nzvimbo itsva haigoni kutengeswa mukati mamakore matatu okutenga, uye haugoni kuva neimba imwe inopfuura imwe inogara pamusi wokutamiswa (kweChikamu 54). Gadziriro yehotera inogona kushandiswa kupaka mhindu kana kudzorerwa kusati kwapedzwa mutero usati wadzokerwa musi wakafanira.

Mutero Unowanwa Nemari Yematumbu

Kutora mari yerendi kubva panzvimbo inobhadharwa pasi pomusoro Kubhadharwa kubva kuNzvimbo yeNdoda . Kuverenga kwakananga asi kunoda ngwariro kuzvinobviswa.

  • Gross Leaving yegore negore (GAV): Kukwirira kwerendi chaiyoiyo yakagamuchirwa/inogona kuwanikwa kana kuti rendi inokarirwa (ukoshi hwechimuko kana kuti rendi inokwana). Kana nzvimbo yacho isina chinhu kwerutivi rwegore, rendi yacho chaiyo ingava yakaderera.
  • [[FUT:0] Nhamba yegore negore (NAV):[[FL:1] GAV inobvisa mitero yemanisiparati inobhadharwa mukati megore.
  • Mitemo:[[FT:1] Chitsama chamabhazi e [[FT:2] 30% yeNAV inobvumirwa kugadziridza nokugadzirisa, pasinei zvapo nendyiko chaiyoiyo. Kuwedzera, fariro pachikwereti chapamusha chinotorwa nokuda kwenzvimbo inogona kubviswa pasi peChikamu 24(b) – hapana muganhu wakakwirira wezvivako, kusafanana nehwerengedzo yemazaro azviro.
  • Mari inotakurika: NAV tepulula 30% rezvitsanana zvinotapurwa nepurofiti inowanwa. Chinoguma chaita kuti uwane mari yako yose uye kubhadharwa pamwero wematombo.

Somuenzaniso, kana ukagamuchira rendi ye (7610 lakh) panhamba, unobhadhara mitero yemirimo ye765 000, uye une mhindu yepamusha yegore negore yechikwereti 762.5.59 lakh, mari yako inobhadharwa kubva muzvinhu zvemba yaizova: (76,50 000 - 765 000) = 769 (NAV), mari inorindwa isingasviki 30% (2 85,000), mubereko muduku (0 000 000 000) = 764,15,000.

Mabhuku Nemasangano Mutero (GST) Pazvinhu Zviri Pasi Pekurongwa

GST inoshanda kukutengwa kwezvimwe zvinhu zviri pasi pekunyorwa kwemitero. Mwero wazvino 5% [[FT:1] yedzimba dzinobhadharika uye 12%] nokuda kwezvimwe zvinhu zvinogara (nechikwereti chemitero yakazara chinowanika kuvavaki). Zvezvokutengeserana, mwero wacho unowanzova 12% kana kuti 18% inotsamira pagadziriro. Nhando, GST haibhadharwi pa-rokubva-kubva-move, izvo zvakagamuchira rugwaro rwokupedza kuvaka, nemhaka yokuti hakuna basa rinopfuurira.

ICHECHI cheBHASC cheBP paGST inobhadharwa haiwanzowaniki kuvatengesi vedzimba nokuda kwenzvimbo dzokugara, asi nokuda kwezvinhu zvebhizimisi zvinoshandiswa mubhizimisi, ITC inogona kutaurwa. Nguva dzose nzvera kunyoresa kwomuvaki ndokuvimbisa kuti inivhoti inoratidza zvakajeka chikamu chemitero kuti uteerere.

TDS Pazvinhu Zvinotenga (Kushandisa 194-IA)

Munhu upi noupi anotenga chinhu chisingazununguki (mumwe munda wokurima) nokuda kwokurangarirwa kwe 16) [1] 50 lakh kana kuti kupfuura anodikanwa kubvisa Post Tracs Drucred paTsick (TDS) pa 1% yerangariro yokutengesa. TDS inofanira kubviswa panguva yokubhadharwa kana kuti chikwereti, iyo iripo pakuvamba, uye inoiswa nehurumende ichishandisa Forma 26QB. Mutengi anofanirawo kudzosa TDS (FFFMQB) uye chinyorwa cheTS (Fom 16B) kumunhu anotengesa.

Kukundikana kubvisa kana kuti kuisa TDS kunogona kuguma nokusabvumirwa kwendyiko nechirango. Iyi gadziriro inoshanda kunyange kana mutengesi ari NRI(dziyo ipapo mwero uchiva 20% ukabatanidzwa ne surfugtion (kana pasina mwero wakaderera unodudzwa pasi peChibvumirano cheRecostance cheChiviri).

Mitero Yezvinhu Nemimwe Mitengo Yaidhura

Kuva nezvivako nezvivako hakungorevi kutenga chete; kuchengetedza mari yegore negore kunorevawo mutero.

Mutero Wezvinhu (Mutero Wehurumende)

Mutero wezvinhu unotengwa gore negore nemitumbi yemongi yemo (g. BMC, MCD, BMP) yakavakirwa paukoshi hwenzvimbo, nharaunda, uye kushandiswa. Uyu mutero unobhadharwa kubva mumari yokurenda pasi pemusoro Kubva kuNdao yeImba. Kana muridzi aridzi, mutero wenzvimbo unobhadharwa haubhadharwi nemhaka yokuti hamuna mari yokurenda, asi unogona kurangarirwa sorutivi rwemari yemuridzi.

Mwero yemitero yenzvimbo inosiana zvikuru: somuenzaniso, mudzimba dzeMumbai dzinotakurwa pa 5-7% yomutengo werabletable, nepo muDelhi mwero iri yakaderera. Vatengi vanofanira kuisa mari muiyi mari yegore negore apo kuverenga mambure anodzorwa.

Mutoro Wakanaka uye Mitongo Yokunyoresa

Panguva yokutenga, basa rezvitambi (sezvinenge 5-7% zvomutengo wezvinhu, zvinosiana nehurumende) uye chikwereti chokunyoresa (panenge 1%) indyiko dzinokosha. Izvozvi hazvibviri sendyiko mugore rokutenga asi zvinowedzerwa kumutengo wokuwana mari yemari yehomwe huru. Ikoku kunogona kuderedza mhindu yemari inopedzisira yavapo, uko kunobetsera nokuda kwezvinangwa zvemitero. Zvisinei, hapana kubviswa kwapakarepo kunowanika.

NOKUKOSHA: Kubvira paFY 2017-18, kuisa basa nokunyoresa pakutengwa kwenzvimbo yeimba kunogona kunzi kutsaurirwa pasi REFT 80C[ (inozviisa pasi pemuganhu wemazariro ose we 761.5 lakh). Ikoku kunopa zororo kuvatengi vedzimba, asi vatengi vazhinjisa vachawana mubatanidzwa weripo huru nebasa rechitambi nokukurumidza kupfuudza kepisi.

Fariro Yomusha Nezvipatara Zvikuru

Kubhadharwa kwezvivako nechikwereti chepamusha kunopa mari yomutero inokosha:

  • Kutora 24(b) – Fariro paHome Loan: nokuda kwezvinhu zvinozvishandira, chitsama chemhindu chinobviswa pa 932 lakh pach. Nokuda kwechinhu chapanze, hakuna muganhu wakakwirira; mubereko wose unobhadharwa mukati megore haubviri pakubhadharwa mari. Kana mari yokurenda isingaringani, kurasikirwa kunogona kuiswa mukurwisana neimwe mari (mukuwirirana nekepisi yema 042 parasikirwo yemba yapaimba).
  • Kubatanidza 80C – Mukuru Revotion Best: Rutivi rukuru rwechikwereti chapamusha EMI runokwanirisa nokuda kwechitsaru pasi peChikamu 80C, kusvikira kumuganhu wose we 761.5 lakh. Ikoku kunobatanidzawo musengwa wechidhindo nokunyoresa sezvadudzwa pakuvamba. Nzvimbo haifaniri kuchinjwa mukati mamakore mashanu epfuma, kana kuti kubviswa kuchachinjwa mugore rokutengeswa.
  • Kutora 80E (pavatengi venguva yokutanga): Kuwedzera kwechitsama chemari inobviswa kusvikira ku7650 000 pamhindu yemusha kunowanika nokuda kwavatengi venguva yokutanga vedzimba dzinotengeka, chero mari yechikwereti iri pasi pe 7635 lakh uye mutengo wenzvimbo uri pasi pe 7650 lakh. Izvi zvapfuura uye pamusoro pehmheno yeh.

Mitero Yemitero Yemiitiro Yakananga Yokuchengeta Mari

MaIndia Asina Kusiiwa (NRIs)

NRIS dzinotarisana nezvinodikanwa zvokuwedzera zvokutera mitero pakuisa mari muzvivako nenzvimbo zveIndia. Dzimba guru rinowana mwero yemitero inowanzofanana neyavagari vemo (20% ine index yeLTCG, mwero webwe weSTCG), asi mwero yeTDS yakakwira zvikuru:

  • Pakutengeswa kwezvinhu neNRI, mutengi anofanira kubvisa TDS pa 20% paLTCG (neindekisi) kana kuti 30% paSTCG (kuwedzera transftive neces), kutoti NRI iwana gwaro reTDS rakaderera kubva kuInvetation Department yeMitero.
  • Mari inobhadharwa NRI inodzorwa neTDS pa 30% (kana mwero wechibvumirano unoshanda) pasi peChikamu 195.
  • NRIS dzinogonawo kutaura kubvisa kumwe cheteko pasi peChikamu 54 ne 54F, asi dzinofanira kudzorerazve mhindu muIndia. Kudzorwa kwemiuyo yokutengesa kunodzorwa nenhungamiro dzeRBI.
  • Mitemo Miviri Inodzivisa Mitero (DTAAS) ingagovera nyaradzo kana nyika yeNRI yemuterowo wemari inotambirwa. Kwakanaka kubvunza CA inonyanyowirirana nemitero yemitengo yemicheto.

Vatengesi Vemari Mune Zvekutengeserana Zvechokwadi

Zvinhu zvebhizimisi (hofisi nzvimbo, makambani okutengesera, masherufu edzimba) zvinobatwa nenzira yakafanana kunzvimbo dzokurenda, asi nemimwe misiyano:

  • MUSHUMISI wependi ungada kana mari yerendi inopfuura ALIkh (2810 lakh mune dzimwe nyika). Mutevedzeri (muridzi) anofanira kubhadharisa GST parendi (kureva 18%) ndokuidzosera kuhurumende.
  • mari inobhadharwa pachivako (kwete pavhu) inogona kunzi pasi peIniver Tax Act pa 10% (WDV) yezvivako zvokutengeserana. Iyi ichereshi isiri yecash inoderedza mari inobhadharwa.
  • Mhindu huru dzinotengeswa dzinotengwa nenzira yakafanana, asi betsero dzokuisa muindekisi dzichiri kushanda nokuda kweLTCG.

Misangano Yokuronga Mitero Yevatengesi Chaivoivo Vezvikwereti Zvezvikwereti

Kuronga mitero kunobatsira zvikuru kubhadhara mari inobhadharwa pashure pemitero. Hedzino nzira dzinoverengeka dzokufunga:

  1. Zvinhu zvokusaita kweinopfuura mwedzi 24, [ purofiti yedzimbahwe refu yenhambo refu inokwezva mwero wakaderera wokushanda pashure pokuzivisa, uye unogona kukumbira kubudiswa pasi peChikamu 54 ne 54F. Ronga nguva yokutengesa nenzira inowirirana.
  2. Shandisa indekisi kukubetsera kwako: Chengeta nhevedzo yeNdyiko yeIndaneti (CII) gore negore. Gore rapakuvamba reindekisi rakachinjwa kuva 2001, naizvozvo zvinhu zvakatengwa 2001 isati yasvika zvinogona kuva noukoshi hwakaenzana somusi wa1 April 2001. Ikoku kazhinji kazhinji kunoparira miuyo yakaderera yedare.
  3. Mhindu dzakajeka muzvisungo zvakajeka: Kana usingagoni kuisa mari mune imwe imba, rangarira kuisa mari muCapital Gains Bonds pasi peChikamu 54EC (sokufanana nezvisungo zvakabudiswa naNHAI kana kuti REC). Kusapinda mumijekiseni kunokwira 7650 lakh nokuda kwechisungo cheki yegore 5, zvino kuchipa mwero wefashoni yakaderera.
  4. Ita kuti chikwereti chapamusha chive mubereko wemari yakarongwa: Nokuda kwemitengo, fariro yose inobviswa, naizvozvo kuita chikwereti chikurusa kunogona kuparira kurasikirwa kwomutero kunoderedza imwe mari (pamberi pechitsama chama 762 lakh lab rest copt). Kuvimbisa mapepa akafanira ezvikwereti zvechibereko.
  5. Bata zvinhu zvizhinji semastock-intrade: Kana uri mugadziri wenzvimbo kana kuti mutengesi (i., kutenga nokutengesa kazhinji kazhinji), mari ingabatwa semari inobhadharwa yebhizimisi panzvimbo pemhindu dzamari huru. Ikoku kunobvumira kubviswa kwendyiko sechitsama yemari, mitengo yapamutemo, uye ndyiko yokutengesa. Zvisinei, hakureviwo indekisi kana kuti mwero wemari inowana.
  6. Chengeta zvinyorwa zvokungwarira: Chengeta zvibvumirano zvose zvokutenga, zvibvumirano zvokutengesa, marita emitero inobhadharwa, zvibvumirano zvechikwereti chapamusha, uye mabhiri okuvandudza. Izvi zvinokosha nokuda kwemibayiro yehomwe, kukumbira mari, uye kupindura kunzverwa kupi nokupi kwomutero.

Misungo Yakakurumbira Nenhau Dzematongerwe Ebasa

Hedzino zvikanganiso zvinonyanya kukanganiswa uye nzira yokuzvidzivisa nayo:

  • Kusashuma rendi yepfungwa kubva panzvimbo isina chinhu: Kana une nzvimbo yechipiri isina chinhu, Kofiti yeDhipatimendi reTrusa ringarangarira mari yerendi yepfungwa (yakavakirwa pamutengo wemanisi kana kuti rendi inoyera) uye kuibhadhara. Kuri nani kuzivisa nzvimbo yacho seyako umene kana isingabvumirwi, asi nzvimbo imwe bedzi inotambira inobvumirwa mutero; zvimwe zvinhu zvinobviswa.
  • Kuparidzira TDS parendi: Vabhadhari verendi vanobhadhara kupfuura 7650 000 pamwedzi vanofanira kubvisa TDS pa10% pasi peChikamu 194-IB (kana 30% nokuda kweNRIs). Kukundikana kuita saizvozvo kunogona kutungamirira kukurapa nechirango nokuda kwamativi ose ari maviri.
  • Hausati uchitaura indekisi mugore rokutengeswa: Index inowanika bedzi nokuda kweLTCG. Kana ukatengesa mukati memwedzi 24, unorasikirwa neiyi betsero chose chose. Ronga musi wokutengesa nokungwarira.
  • Kuisa musi unotarwa kudzorerwa:[[FT:1] Kuzvinyima nzvimbo muChikamu 54, unofanira kutenga nzvimbo itsva mukati mamakore maviri (kana kuti kuvaka mukati mamakore matatu). Kunonoka kupi nokupi mumhindu inova inobhadharwa mugore ganhuriro yenguva inopera.
  • Kutarira mitero yehurumende yakajeka: Dzimwe mari dzerevwokuwedzera kana kuti mwero yedenderedzwa yakakwirira kupfuura mutengo chaiwoiwo wokutenga. Kana kutengesa kuri kuduku kupfuura mwero wedenderedzwa (ukoshi hwebasa rinobhadharwa), musiyano ungabhadharwa semari inorangarirwa pasi peChikamu 50C.

Kuchinja Kwenguva Yemberi Nekukarakadza

Gadziriro yomutero wenzvimbo yeIndia yabatanidza zvikarakadzo zvemari yemari zvemisi ichangobva kupfuura iyi zvakabatanidza zvikarakadzo zvokukurudzira dzimba dzinotanhamarika (muremo, kufutunurwa kweChikamu 80EA) uye kurerutsa mavara emari. Somuenzaniso, hurumende yakarangarira kuderedza nguva yokuchengetwa kwe LTCG kubva pamwedzi 24 kusvikira kumwedzi 12 yemari yenzvimbo, asi iyi ichigere kutangwa. Kune kurukuriranowo inopfuurira pamusoro pemitengo yemitengo inodzo inoderedza mari inodzorwa. Vatengidziridza mari yacho inofanira kuderedza kupfurikidza namanyuko ehurumende seInivhotation Department yeTool. [FFFFF] [3] [FFFF:[3]

mhedziso

Mitengo yokutenga zvinhu muIndian nzvimbo inopa mhindu dzinofadza, asi mitero inodzorwa nemhindu inodzorwa mumativi akawanda uye inoda kufamba nokungwarira. Kubva pakuwana mari kunofanira kuiswazve pakukwira nokusabvumirwa kwokudzorwa kwemari inobhadharwa nokudzorwa kweTDS, chisarudzo chiri chose(kugona kutenga, kubata, kana kuti kutengesa mitero.) Kupfurikidza nokunzwisisa mitemo, kuchengeta mapepa akakodzera, uye kutsvaka zano renyanzvi apo kuri madikanwa, vatengi vanogona kuderedza zvikuru mutoro wavo wemitero ndokuvandudza mambure. Chinokosha kuronga mberi, kuramba uchiziviswa pamusoro pechinjo dzemitemo, uye kupinza mitero mumitero mumitengo iri yose yenzvimbo chaiyoiyo.

[[FLT: 0] Nyaya ino ndeyemirayiridzo bedzi uye haiumbi zano remitero renyanzvi. Mitemo inochinja uye migariro yomunhu oga ingasiana. Tapota bvunza mutarisiri weakaunzi akakwaniriswa kana kuti muteresi wemitero nokuda kwenhungamiro yakananga kumugariro wako.