Kutanga Kubhadhara Mitero Yematumbu muIndia

Mari inobva kuzvinhu zviri mumaguta eIndia inoumba mukoto wemari inotengwa nokuda kwavagari vemo, vapinyi vemari, uye vapunzi. Inhome Tax Act, 1961, inobata iyi mari pasi pomusoro “Imba Imba,” iyo ine mutoo wayo wokuverenga wakasiana nebhizimisi kana kuti mari inotambirwa. Kunzwisisa iyi mitemo hakungopi bedzi kuvimbisa kuzviisa pasi kwapamutemo asi kunobvumirawo varidzi vezvinhu kukumbira mari yapamutemo, kuderedza mutero, uye kudzivisa zvirango zvinobva kuisirwa kana kuti kushuma kusina kururama.

Muridzi wenzvimbo mumwe nomumwe, angave ari kurenda nzvimbo yokugara muMumbai, chitoro chezvokutengeserana muDelhi, kana kuti murwi wehove muBengalur, anofanira kuziva kuti mari yokurenda inobhadharwa sei, kuti zvitsarupisoi zvinowanika, uye kuti zvii zvinenge zvabviswa zvinoshandiswa munguva pfupi yapfuura. Nyaya ino inogovera nhungamiro yakakwana, nhanho inoteko inotedzerwa pamutero wemari yokurenda mumaguta eIndia, kufukidza kuzvibatidza, rega, uye kudzorwa, pamwe nemienzaniso inoshanda uye zvinodikanwa.

Kupfuudzira Kugadzirwa Kwemitero Yemitero Yemazino

Mumutemo wemutero weIndia, ukoshi hwegore negore hwenzvimbo inorangarirwa kuva mari inorangarirwa kuva inogamuchirwa, pasinei zvapo nokuti rendi yakagamuchirwa zvomenemene, kana iri gadziridzo dzakati. Ukoshi hwegore negore hwakavakirwa panzvimbo yerendi hungagona kutora kana kuti kurenda chaiyoiyo inogamuchirwa, iyo iri huru, kunze kwemitero inobhadharwa namuridzi. Mitero inobhadharwa namuridzi inobviswa pamutengo werendi yegore negore (NAV). Kuderera kwakafanira kwe30% yeNaV kunobvumirwa kufukidza kugadzirwa, kugadziridzwa, uye dzimwe ndyiko. Pakupedzisira, mhindu pakukwereta[[FLT:] yakakweretwa: mhindu yakakweretwa pa[FLD [FF:1]] inobviswa nokuda kwokutenga, kugadzira, kugadzira, kana kuti kugadzira zvinhu zvinodzongedzerwa pasi peChikamu 24 (v966).

Mari inobva panzvimbo yemba inowedzerwa kuhwerengedzo yemari yomunhu oga uye mitero pamwero yapaburi retsika dzinoshanda nokuda kwavagari vemo. Nokuda kwavasiri vatengi, mwero inosiana yakavakirwa pamugariro wavo uye Mitero ipi neipi inoshanda paMari Mitemo Mikurusa (DATAA). Kunokosha kucherekedza kuti mari yokurenda panzvimbo inoshandiswa nokuda kwebhizimisi kana kuti basa (kuitira somuenzaniso, fekitari kana kuti nzvimbo yehofisi inorendwa kukambani yomuripi wemitero) ichiri inobhadharwa pasi penzvimbo yemba, kwete mari yebhizimisi.

Zvinhu Zvaunozvishandira: Kurapa Mutero Nezvokudzidzisa

Kana nzvimbo yacho ichizvishandisa pachayo — kureva muridzi kana kuti mhuri yavo inogaramo kwegore rose — ukoshi hwegore negore hunotorwa se [. Hapana mari yokurenda inotengwa, uye naizvozvo hapana mari chaiyo inowedzerwa pasi pouyu musoro. Zvisinei, izvi hazvirevi kuti muridzi haawani betsero yomutero. Chikamu 24(b) chinobvumira kutsaurirwa kwemhindu pachikwereti chomusha chinotorwa nokuda kwechitengo kana kuti kuvakwa kwechinhu chinozvishandira, kuzviisa pasi pemiganhu yakati:

  • Nokuda kwenzvimbo inozvibatikanisa, mari inoderedzwa zvikurusa yemhindu pamusha 76,50 000 pachum kana chikwereti chacho chakatorwa pashure paApril 1, 1999, uye kuvakwa kana kuti kuwanwa kwakapedzwa mukati mamakore mashanu kubva pakupera kwegore remari umo chikwereti chaitorwa.
  • Kana nzvimbo yacho iri kuvakwa kana kuti ichigere kugadzirira basa, fariro mukati menhambo yapamberi pokurongwa inogona kunzi muzvikamu zvishanu zvakaenzana kuvambira pagore rokupera.
  • Nokuda kwezvinhu zvakawanikwa pamberi pa1999, ganhuriro inoderedzwa inzvimbo 930,000 panhamba.

Hapana kubviswa kwakafanira kwe 30% kunoshanda kuzvinhu zvinozvishandisa nemhaka yokuti hakuna ukoshi hwegore negore. Muuyo womuuyo kubva panzvimbo yemba muzvinoitika zvakadaro unowanzova kurasikirwa (nokuda kwemubereko), uko kunogona kuiswa mukurwisana nemimwe mibairo yemari (yomubayiro, bhizimisi, mari yakakwirira) kusvikira ku 720,00 000 pagore mumitemo yazvino. Kurasikirwa kupi nokupi kwasara kunogona kuendeswa mberi kusvikira kumakore masere okunzvera.

Mubayiro Mukuru Womusha (Rubatsiro Rwa 80C)

Kubhadharwa kukuru kwechikwereti chomusha nokuda kwenzvimbo inozvishandisa kwakakwaniriswa nokuda kwechitsaru muChikamu 80C, kusvikira kumuganhu wose we 361 50 000. Ikoku kwakaparadzana nemubereko unoderedzwa uye kunobetsera kuderedza mari inotapurwa yose.

Rega Zvinhu: Kubatanidzwa Kwemari Inobhadharwa Mutero

Apo nzvimbo inorendwa, muridzi anofanira kuyera mari pasi pe “Inhouse Face” anotevera aya matanho:

Danho 1: sarudza Kukosha Kukuru Kwegore Negore (GAV)

Kukosha Kukuru Kwegore Negore ndiko kukuru zvikuru:

  • Rendi chaiyo yaigamuchirwa kana kuti yaiwanikwa mugore.
  • Rendi yakanaka (rendiwo yaizotorwa munzvimbo imwe chete iyoyo).
  • Mutezo waManisiparati (kana uripo).

Zvisinei, kana nzvimbo yacho isina chinhu kwerutivi rwegore uye rendi chaiyoiyo yakaderera nemhaka yokutora nzvimbo, rendi chaiyoiyo inogamuchirwa inotorwa seGAV, chero bedzi nzvimbo yacho isina nemhaka yechisarudzo chomuridzi. Mitemo yokudzora ingashandawo mune dzimwe nyika, ichiganhurira rendi huru.

Nhano 2: Mitero Yakashatiswa

Mitero yaMasipala (mutero wapamutemo, mutero wemvura, zvichingodaro) inobhadharwa namuridzi mukati megore inobviswa kubva kuGAV kusvika paNeT Year Preciality (NAV). Kunokosha kuti mitero yacho ibhadharwe zvomenemene; muterowo zvawo hausati uchibhadharwa. Kana muridzi akatambira mitero yemanisiparati asingagoni kutaura kuti muridzi wacho anoripira mutengo.

Danho 3: Bvuma Kurukura

Kubva kuNAV, chitsama chakati sandara [[FT:0] 30% chetsatsari yomupimo [[FT:1] inobvumirwa pasi peChikamu 24(a). Uku kutsaurwa kunofukidza kugadziridzwa kwose, kugadziridzwa, inishuwarenzi, uye zvimwe zvinotengwa zvakangoerekana zvaitika. Hapana chibvumikiso chaichoicho chinodikanwa nokuda kweichi chitsarudzo.

Nhano 4: Fariro Yakanaka Padzimbahwe Rakakweretwa

Mhindu pachikwereti chinotorwa nokuda kwokutenga, kuvaka, kana kuti kugadziridza nzvimbo inobviswa pasi peChikamu 24(b). Kusafanana nezvinhu zvinozvishandira, hakuna muganhu wakakwirira [ nokuda kwemubereko wezvisaririra. Mubereko wose unobhadharwa (kubatanidza fariro yapamberi pekuvaka) inogona kugoverwa, zvichiguma nemari isina kunaka pasi pomusoro uno.

Danho 5: Batanidza Mugumisiro Wemari Yose

Chitsama chinovapo (pashure penhano 1-4) chinowedzerwa kuhwerengedzo yemari yomunhu. Kana muuyo wacho wakaipa (mubereko apo mubereko unopfuura rendi), unogona kuiswa mukurwisana namamwe mativi emari asingaganhurirwi nokuda kwechinhu. Kurasikirwa kusingakuvadzwi kunogona kupfuuridzirwa mberi kwamakore masere.

Kuverenga Zvakaitika Kubva Pazvinhu

Ngatitii furati yokugara muPune inorendwa panzvimbo inosvika 930,000 pamwedzi. Mitero yaMasipala yakabhadharwa: 761 000 pagore. Mhindu yechikwereti chomusha yakabhadharwa mukati megore: 763,50 000 (kubatanidza kugoverwa kwapamberi pechirongwa). Kuverenga:

  • Rendi chaiyoiyo yakagamuchirwa: 930,000 × 12 = 763 60 000
  • Kufungidzira kuti rendi yakanaka nerendi yemanisiparati hazvina kukwira zvikuru.GAV = 763,60 000
  • Mitero mishomanene yemanisiparati yakabhadharwa: - 762 000 → NAV = 763 48 000
  • Kuderedzwa kushoma kunotevedzerwa ku30% yeNAV: -761,04 400 → Kuwana mari yokuderedza yoga = 762 43 600
  • Chimbadzo chiduku pachikwereti chapamusha: - 313,50 000 → Kurasikirwa nenzvimbo yemba = - 676 400

Kurasikirwa uku kunogona kuiswa pakupesana nomubhadharo kana kuti imwe mari, kuchideredza mutero wose zvawo.

Kubviswa Zvinhu

Kana munhu ane nzvimbo inopfuura imwe, chinhu chimwe bedzi chinogona kubatwa sechinobatikanisa (akasarudzwa namuridzi). Zvimwe zvinhu zvose zvinorongwa se “zvinorangarirwa kuva zvisina basa” kunyange kana zvikaramba zvisina. Nokuda kwezvinhu zvakadaro, Gross Year Leat rendi (kana iripo) kana kuti rendi yakaenzana, pasinei zvapo nokuti inogara kupi. Izvi zvinodzivisa varidzi kuva nezvinhu zvisina chinhu pasina mutengo wemitero. Zvitsananguro zvinobvumirwa zvakafanana nezvisipo.

Mitemo chaiyo inoshanda kana nzvimbo iri mumuridzi asi ichishandiswa nokuda kwebhizimisi kana kuti basa — kuti zvinhu zvinorangarirwa sechinhu chebhizimisi, kwete pasi penzvimbo yemba.

Mutero Unotumirwa Kunzvimbo Yakatangwa (TDS) Parusando

Pasi peChikamu 194-I cheI cheInhome Tax Act, munhu upi noupi (munhu kana kuti HUF haana kufanira kunzvera mutero) anobhadhara rendi kupfuura 762 40 000 panhamba kumunhu anogaramo anofanira kubvisa TDS pamwero inotevera:

  • Rusarira rwemiti nemichina: 2%
  • Mari yenzvimbo, imba, kana kuti fanicha: 10%
  • Mari yechimwe chinhu chipi nechipi chinokosha: 10%

Kana munhu mumwe kana kuti HUF asingapiwi mutero, hapana TDS inodikanwa parendi nokuda kwokushandisa misha. Zvisinei, nokuda kwerendi yezvokutengeserana, munhu ari wose (kubatanidza vanhu vasina kufanira kuongororwa) anofanira kubvisa TDS kana rendi yegore negore inopfuura 762,40 000. TDS inofanira kuiswa nehurumende ichishandisa Form 26QC, uye mutenti anofanira kupa gwaro reTDS (Fom 16C) kumuridzi weimba.

Varidzi vemo vanofanira kuva nechokwadi chokuti TDS inoratidzirwa muFomu yavo 26AS kuti vapa mbiri nokuda kwomutero unobviswa. Kusawirirana neanogara angasiya muridzi ane mhaka yomutero, kunyange zvazvo zvirango zvezviso zvechibharo.

Zvinhu Zvine Masimba Akabatana

Kana vanhu vaviri kana kuti vanopfuura vakabatanidza nzvimbo yerendi, muridzi mumwe nomumwe anofanira kushuma mugove wavo wemari yokurenda ndokutora mari inotengwa. Ukoshi hwegore negore hunoiswa panzvimbo yehomwe. Chishuvo pachikwereti chapamusha chinoiswawo pamwe chete. Varidzi venzvimbo imwe havagoni kubata chinhu chimwe sechinozviitira vamene navose vari vaviri; mumwe nomumwe anogona kubata nzvimbo imwe bedzi (goverano yavo) seyazvibatikatira amene kana vakazvibatanidza zvivako zvakawanda.

Kunyora Nokutsigira

Kuchengeta zvinyorwa zvakarurama kunokosha nokuda kwemari yokurenda nenzira yakarurama uye kutsigira kuderedzwa kana Indation Register Department ikapa chiziviso. Mapepa makuru anobatanidza:

  • Mariti echikwerete kana kuti zvibvumirano zvokurenda zvakasainwa navose vari vaviri.
  • Uchapupu hwokuti mitero yaibhadharwa (mabhinya kana kuti mabhadharo aiitwa paIndaneti).
  • Kutaura kwechikwereti kunoratidza fariro yakabhadharwa mukati megore.
  • Zvitatiso zvebhengi zvinoratidza kuti raibhadharwa mari yerendi zvakagamuchirwa.
  • Vagari vemo vane magwaro eTDS (Form 16C).

Varidzi vezvinhu vanofanira kunyora kudzorwa kwomutero wavo wemari inotambirwa (ITR) vachishandisa chimiro chakafanira — kazhinji kazhinji ITR-1 (Sahaj) nokuda kwavanhu vane imba imwe bedzi uye pasina imwe mari yebhizimisi, kana kuti ITR-2 nokuda kwaavo vane nzvimbo inopfuura imwe kana kuti mhindu yemari. Dzokero inofanira kuchengetwa nomusi wakafanira (zvikurunguru July 31 nokuda kwavanhu vasingadi kubhadharwa mari) kudzivisa mari yapasurukira nokubhadhara mhindu pasi peChikamu chaR2343A.

Kugadziridzwa Kwemisi Ichangobva Kupfuura Namapfundo Anokosha

  • Dhayimari 2023 yakaderedza kuderera kukurusa kwemhindu yefariro pazvinhu zvinoshanda pachazvo kubva 762,50 000 kusvika 761? Aiwa, chinjo iyoyo haina kuitwa. Muganhu unoramba uri 762,50 000 wezvikwereti zvakatorwa pashure paApril 1, 1999. Zvisinei, pakanga pane kujekeswa kwezvikwereti zvokugadziridza kana kuti kuvandudza.
  • Urongwa Hwokuronga Mari Yemitero 2024 hwakaita kuti pave nehurumende itsva yevanhu, asi mitemo yeimba yacho haimbochinji.
  • Nokuda kwezvinhu zvinonzi stock-in-trade (sumo, navanovaka nzvimbo), mari yokurenda ingabatwa semari inotambirwa yebhizimisi kana nzvimbo yacho ikarendwa mukati menhambo yokubata.
  • Mari inowanwa kunze kweIndia inobhadharwa muIndia nokuda kwavagari vemo, asi gadziriro dzeDTAA dzingagovera nyaradzo.

Mazano Anoshanda Kune Madzishe

  • Renda chaidzoidzo dzakagamuchirwa: Pasi perendi yokushuma kuchengetedza mutero kungatungamirira kuziviso kana ukoshi hwemanisiparati kana kuti rendi yakasakafanira yakakwirira. Zvisinei, kurasikirwa nerendi chaiyo kunofanira kunyorwa.
  • Mhindu pachikwereti chapamusha nenzira yakarurama: Kunyange kana chinhu chacho chichizvibatikanisa, unogona kuwana mhindu inobviswa kusvika ku 762,00 000. Kana uchienda, uchiva nefariro yakazara uye unoita kurasikirwa kudzosa imwe mari.
  • Colect TDS `` [[FLT]] Kana deducts TDS dzako, iva nechokwadi chokuti unogamuchira Chimiro 16C uye kubatanidza mari inotambirwa yeTDS mudzorero rako, ipapo taura chikwereti cheTDS.
  • Firi inodzoka panguva: Kukundikana kunyora kana kuti kunyora kwapashure kunoguma nechirango chama 765 000 (kana akachengetwa pashure pomusi wakafanira asi pamberi paDecember 31) kana kuti 10 000 (kana akachengetwa pashure paDecember 31).

mhedziso

Mutero wemari yerendi inobva kuzvinhu mumaguta eIndia unodzorwa nemirau yakasanorongwa pasi peNdounda yeProm Promhes. Kupfurikidza nokunzwisisa musiyano pakati pokuzvibatikanisa, kurega, uye kurangarirwa kuva zvabviswa, kuchiva mari inotevedzerwa inoteshiwa ne 30%, uye kuwedzera zvikwereti zvemubereko, varidzi vezvinhu vanogona kuderedza zvikuru mutoro wavo wemitero. Kuchengeta chinyorwa chakafanira uye kuwirirana negadziriro dzeTDS kunovimbisa wirirano inopfavisa nezviremera zvemitero.

Nemhaka yokuoma kwezvinoitika zvinosanganisira zvikwereti zvakawanda, kuva nenhengo, kana kuti zvinhu zvakavhengana, kubvunza mushandisi weakaunzi akanyoresa kana kuti mupi zano wemitero akakodzera. Nokuda kwemashoko ane chiremera, nongedzera kunzvimbo inobhadharwa yeBhiziro yeBhizimisi [[FLT:] uye [[FLT]] chivako chemanyuko emari panzvimbo yemba [[[FLT:]]] zvinobatsirazve kuronga mutero nokuda kwemari inobhadharwa.