Kunzwisisa Chikamu 80C Noukoshi Hwacho

Chikamu 80C cheIncome Tax Act, 1961, ndeimwe yemitero yakakurumbira zvikuru inochengeterwa vanhu vanobhadhara mitero uye vaHindu Vanodimburwa Mhuri muIndia. Inobvumira kutsaurwa kwemari inokwana 761.5 lakh kubva pamari yose inotambirwa mugore remari, zvinoderedza mari inobhadharwa uye nokudaro mutero. Chitsama chacho chinowanika nokuda kwemitero yakawanda, mari, uye mari inobhadharwa pasi pechikamu. Chinobvumira kuti kubviswa kwemari huru kuvanhu vose pasi pehurumende yekare yemitero i9,5.9.101,5kh mutengo wemari yemitero unogona kuderedza zvikuru mutero, zvikurukuru nokuda kwezvirongwa izvozvo.

Chinoita Chikamu 80C zvikurukuru chinokosha ndechokuchinjika kwacho: vabhadhari vanogona kusarudza muvhenganiswa yemidziyo yakadai sePPF (PPF), Equity-Link Savings Schemes (ESS), mibhadharo yeinishuwarenzi youpenyu, uye mari yokuripira nokuda kwevana. Zvisinei, kuderedza kwacho kuzviisa pasi peganhuriro yose ye 0.1.5kh, kuronga kwokungwarira kunokosha kuti vawedzere betsero. Nyaya ino inogovera nhungamiro yakakwana pamusoro pokutaura pamusoro pezvitsarudzo pasi peChikamu cha 80C, kubatanidza kubhadhaidzwa kwedatesiro, mirayiridzo yenhano, uye mazano okudzivisa zvikanganiso zvakarovedzeka.

Ndiani Anogona Kutaura Kuti Chikamu 80C Chinoparadzirwa?

Chikamu 80C chinobviswa kune vanobhadhara mitero vanotevera:

  • [[[NHAU] Vanhu - Vanhu veIndia vasiri vatungamiriri vanogona kutora chitsama. Munhu anofanira kuva mubhadhari wemitero pasi poMutemo weTende.
  • HINDU Yakakamuraniswa Mhuri [[[FUF:1] – HUFs vakakodzera kutora mari pasi pechikamu ichi nokuda kwokutenga mari uye kubhadhara zvinoitirwa mhuri.

Zvinokosha kuziva kuti vamwe vateresi vanosarudza hurumende itsva yemitero pasi pePhondo yePhondo yeFY 2020 - 211 havagoni kutora mari yakaderera pasi peChikamu 80C. Naizvozvo, vanhu vanofanira kusarudza nokungwarira pakati pehurumende dzekare netsva dzemitero dzakavakirwa pakuronga kwavo mutero wemari uye mutero wose zvawo.

Kutenga Kusingakanganisi Muchikamu 80C

Zvinotevera ndizvo zvinoiswa mumari nokushandiswa kwemari uko kunokwanirisa nokuda kwokuderedzwa pasi peChikamu 80C:

Mari Yokugovera Rudzi (PPF)

PPF igadziriro yemari yenhambo refu inotsigirwa neHurumende yeIndia. Mitengo inokwana 761.5 lakh pagore remari inokwaniriswa nokuda kwechitsama. PPF ine nhambo inovhara yamakore 15, uye mubereko unowanwa wakasununguka. Ichisarudzo chakakotsekana, chakaiswa zvakanaka nokuda kwavabetseri vemitengi vane ngozi.

Mari Inopiwa Nevashandi (EPF)

Mipiro inoitwa nomushandi kuakaundi yeEPF inokwaniriswa nokuda kwechitsaru pasi peChikamu 80C. Mupiro womushandi unofukidza 12% yomubhadharo wokutanga. Zvisinei, mupiro womushandirwi hausati uchibhadharwa pasi pechikamu ichi. Cherekedza kuti kuderedzwa kweEPF kunodzorwawo kumuganhu we hwerengedzo ye 761.5 lakhkh.

Gwaro Rokuponesa reNational (NSC)

Mitengo yemari muNSC (NSC VIII ESC) inokwanirisa nokuda kwechitsama. Mubereko unowanwa paNSC unobhadharwawo asi unogona kunzi unoderedzwa pasi peChikamu 80C mugore rainoita kuti ivepo, pachishandiswa muganhu wose. NSC ine nhambo youkuru yamakore mashanu uye inowanika pamahofisi epositi.

Zvirongwa zveinishuwarenzi zvakabatanidzwa (ULIP)

MaPromium anobhadharwa mari yeULIPs inobhadharwa nemakambani einishuwarenzi anokodzerwa nokuda kwechitsama chemari cheChikamu 80C. ULIPS inobatanidza inishuwarenzi nezvishandiso zvemisika. Chitsama chemari inobhadharwa chinoganhurirwa ku 10% yemari yakavimbiswa (yokuitira mitemo yakabudiswa pashure paApril 1, 2012).

Mitero Yaingogara ichingoiswa Mumaoko (FD)

Masheketi akatsikirirwa ane kiyi yemakore mashanu anopiwa namabhangi nepositi hofisi anokwanirisa nokuda kwechitsaru pasi peChikamu 80C. Chitsama chiduku chinowanzova 761 000, uye mubereko unowanwa unobhadharwa. iyi FD yakakodzera vatengi vemitengo yechero inotsvaka mhindu dzakavimbiswa.

Kuchengetedza Kwakabatana Nemazano Okuchengetedza (ELS)

ELS dzinoisa mari imwe mumitengo mizhinji zvikurukuru uye dzine nhambo yapamutemo yekiyi yamakore matatu – pfupisa pakati pezvisarudzo zvose zveChikamu 80C. Mitengo inokwanirisa kusvika ku 761. delS inopa bviro yemibayiro yakakwirira asi inotakura ngozi yomusika.

Mubayiro Mukuru Wemari Yokutenga Mumba

Chikamu chikuru chechikwereti chenzvimbo yokugara chakakodzera nokuda kwechitsaru pasi peChikamu 80C. Zvinhu zvinofanira kuva muzita romubhadhari wemitero, uye chikwereti chinofanira kutorwa pasangano remari rinozivikanwa. Hapana kepisi pachitsama chikuru chakakodzera, asi inodzorwa nemuganhu wese we h. Cherekedzo yacho inoiswa pasi peChikamu 24(b) chezvinhu zvinozvishandira.

Kuberekwa Navana

Mibhadharo yemari inobhadharwa nokuda kwedzidzo yavana vaviri vomubhadhari mutero inofanira kubhadharwa kuchikoro chipi nechipi, koreji, yunivhesiti, kana kuti chimwe chirongwa chedzidzo muIndia.Fees inobhadharwa nokuda kwemukwanyina, dzidzo yesekondari, yesekondari, kana kuti yepamusorosoro inokwaniriswa.

Mishonga Yeinishuwarenzi Youpenyu

Mitemo inobhadharwa nokuda kwemitemo yeinishuwarenzi youpenyu (kubatanidza zvirongwa zvemashoko, kubhadharwa, uye kubhadharwa kweboka) nokuda kwomubhadhari wemitero, mukwanyina, kana kuti vana zvinofanira kupiwa. Mutemo unofanira kupiwa nomubhadharo akatenderwa. Nokuda kwemitemo yakabudiswa pamberi pa1 April 2012, mari haifaniri kupfuura 20% yechitsama chemari yakavimbiswa; nokuti miraudzo yapashure, muganhu i10%.

Sukaniya Samriddhi Yojana (SSY)

Mazai akaitwa muSukanya Samriddhi Yijana nhauro yomwanasikana (kusvikira kuvanasikana vaviri) anokwaniriswa nokuda kwechitsama. Chirongwa chinopa mubereko mukuru nerisingabhadhari mutero unovapo. Mari shoma yegore negore i621,5 lakh.

Vagari Vakura Vachichengetedza Rudzi (SCS)

Urongwa hwacho hunowanika kuvanhu vane makore 60 uye kupfuura (kana kuti 55+ vevashandi vakarega basa mumamiriro ezvinhu akati). Mwero mukuru wemari inotengwa i 2016 76 lakh, uye nguva yekiyi imakore 5, inotambanudzwa nemakore matatu.

Nyika Inochengeteka (NPS) – Tier I Akhawunti

Mipiro kuNPS (Tier I) inoitwa navashandi kana kuti vanhu vanoshandira vamwe vanhu yakakwaniriswa nokuda kwechitsaru pasi peChikamu 80C kusvikira ku 761.5 lakh. Mukuwedzera, kutsaurirwa kwemuraudzo kweyakawedzerwa kusvikira kuNFS inowanika pasi peChikamu 80CCD(1B) nokuda kwemipiro yeNPS, inopfuura nepamusoro pe 761.5 lakh. NPS imotokari inochengetedzwa pamudyandigere murefu yenhambo yenhambo yenhambo yegore nenhambo yemari inobhadharwa nemari inobhadharwa pamusika.

Nzira Yokutaura Nayo Chikamu 80C Mune ITR Yako

Kutaura kuti kuderera kwakananga kana ukatevera mutoo wakarurama. Heino nhungamiro nhanho nenhano:

  1. kana kuti inoparira ndyiko dzakakodzera mukati megore remari - Kuisa mari yose nokubhadhara zvinofanira kuitwa pakati paApril 1 wegore razvino naMarch 31 wegore rinotevera. Nokuda kwavashandirwi vanobvisa PF, mupiro unongoerekana waitwa.
  2. Kuchengeta magwaro anotsigira - Chengeta marisiti, rugwaro, uye zvitatiso sechibvumikiso. Nokuda kwePPF, unowana chinyorwa chebhuku kana kuti bvumirano yetengi; nokuda kweinishuwarenzi youpenyu, mari inobhadharwa; nokuda kweESS, rugwaro rwemari; nokuda kwechikwereti chechikwereti chapamusha, chikwereti chapabhangi; nokuda kwemitero, mari yemari inobva kusangano.
  3. Sarudza chimiro chakarurama cheITR - vanhu vane mari inobva pamubhadharo, zvivako, mari, uye mamwe manyuko anowanzoshandisa ITR-1 kana kuti ITR-2 (kana kuti ITR-3 nokuda kwemari yebhizimisi). Chimiro cheITR chine rudungwe rwakananga rwezvitsaruso pasi peChitsauko VI-A, icho chinobatanidza Chikamu 80C.
  4. .Divhitiro muITR - Mumasuo eIndaneti, pinda ku “DCP . chikamu” ndokupinda hwerengedzo inowirirana neChikamu 80C. Unogona kuiputsa kuva mibatanidzwa miduku kana ichidaka. Hwerengedzo haifaniri kupfuura 761.5 lakh.
  5. simbisa ndokutumira[ - Pashure pokupinda musero dzose, verenga mutero. Cherekedza kuti deredzero inoratidzirwa munhamba. Kopa ITR ndokuiisimbisa mukati menguva yakatarwa (sumo, ikosha kana kuti kutumira kopi inooneka).

Kana uri mushandi anobhadharwa, unogonawo kutaura chitsama kupfurikidza nomushandirwi wako kupfurikidza nezviziviso zvemitengo yemari nezvibvumikiso. Mushandirwi achabvisa TDS (Tax Dedwiced kuManyuko) achirangarira kuderedzwa. Zvisinei, gadziridzo dzokupedzisira dzinofanira kuitwa muITR kuti upe mari ipi neipi yokuwedzera (g., kana ukashandisa zvinopfuura zvinoziviswa) kana kuti kubhadhara mutero panzvimbo pfupi.

Zvikanganiso Zvinozivikanwa Navose Zvokudzivisa Apo Kuzviti 80C

  • Kubvisa muganhu we 761.5 lakh [[FT:1] - Kuderedzwa hakugoni kupfuura 761.5 lakh muhwerengedzo yose yakakodzera yemari nendyiko. Ruse rwayo harubvumirwi. Somuenzaniso, kana ukaisa mari 761.8 lakh muPPF, 761.5kh idhusero.
  • [ Kuisa mari mumitengo isingachinjiki [ - Hazvisi zvinhu zvose zvakachengetwa mari zvakafukidzwa. Somuenzaniso, mari yokupfuudzana yenguva dzose (isine ESS), ndarama, uye nzvimbo inotengwa (kumwe kudarika chikwereti chomusha) hazvikwanirisi.
  • Kuronga misi inodikanwa [ - Mitemo inofanira kuitwa mugore remari. Kubviswa kwacho imari March 31. Mipiro yapashure (g., muna April wegore rinotevera) ichataurwa mugore rinotevera rebvunzo, kwete yazvino.
  • Kushora nguva inovhara [[FL:1] - zviridzwa zvizhinji zvine nhambo dzokukiya (PF – 15 makore, ELSS – 3 makore, zvichingodaro). Kurega nguva isati yasvika kungatungamirira kukusashandiswa kwechitsaruso kana kuti mifungo yemitero.
  • Hamuchengeti mapepa akarurama[ – Kana mukaongororwa neBato reMitero rinobhadharwa, munoda kubudisa chibvumikiso. Chengeta magwaro ose kwaanenge makore 6 kubva kumugumo wegore rokunzvera.
  • Kaviri kachinotora mari inoderedzwa [ – Dzimwe ndyiko kana kuti kuisa mari mumitengo yemari kungakwaniriswa muzvimwe zvikamu, asi haugoni kuwana chitsama chimwe chetecho kaviri. Somuenzaniso, mari yemitero yokubereka yakataurwa pasi pe 80C haigoni kunzi yakataurwazve.
  • Usingarangariri hurumende itsva yemitero - Kana ukasarudza hurumende itsva yemitero (Utsananguro 115BAC), haugoni kutaura Chikamu 80C. Evate iyi hurumende inobetsera zvikuru usati wanyora.

Nzira Dzokuwedzera Chikamu Chako 80C Dzemishonga

Kuti unyatsoshandisa 761.5 lakh, funga nezvepfungwa dzinotevera:

  • Kutanga pakuvamba [ - Ronga mari yako pakutanga kwegore remari panzvimbo pokumhanya muna February-March. Rongedzero yapakuvamba inokubvumira kuparadzira mari (mutoo, mwedzi nomwedzi SIP muESS) uye dzivisa kuvhunduka kwokupedzisira kutenga zvinhu zvakaderera.
  • Kuisa mukati ma80C - Continee suntswana dzakasiana kudzikamisa ngozi nokudzoka. Somuenzaniso, kugovera rutivi rwezvishandiso zvakakotsekana zvakadai PPF neSCS, uye rutivi kukukura kwakaenzana kweELS. Iyi vhenganiswa inogona kukubetsera kusvitsa zvose zviri zviviri nharidzano dzemitero nedzoupfumi nenzvimbo.
  • [[NTS.0] Shandisa chikwereti chapamusha nenzira inobudirira[[[FT:1]] - Kana une chikwereti chapamusha, muripo mukuru unoshandisa mutengo we 80C. Rongai kuti zvimwe zvisapfuura kepisi.
  • Rangarira NPS yokuwedzera kutsaurwa [ – 7650 000 wedzero yomuraudzo pasi peChikamu 80CCD(1B) yapfuura uye kupfuura 761.5 lakh. Kunyange kana waneta 80C, unogona kungochengeta zvakawanda nokupa mari kuNPS.
  • Mari yokubhadhara vana [[FT:1] - Kana une vana vanoenda kuchikoro, kuripira mari yavo yemari kupfurikidza neakaundi yako yebhangi inogona kuva ndyiko yapamutemo inoderedza mutero. Zvisinei, iva nechokwadi chokuti mari inobhadharwa kusangano rinozivikanwa muIndia.
  • Kukura kwapashure kunofambira mberi[ - Apo bhizimisi rinenge riri pasi pe 80C rakura (mutoo, NSC pashure pamakore mashanu), chitsama chikuru hachibhadhariswi, asi fariro ingava. Unogona kudzorera mari yakawanwa mune chimwe chishandiso 80 C kupfuuridzira mari yomutero mugore rinotevera.
  • Kuisa nyanzvi yemitero [ - mitemo yeMitero inochinja panhambo nenhambo. Mutarisiri weakaundi kana kuti muteresi anogona kugovera zano rakavakirwa pamwero wako wemari, zera, uye nharidzano dzemari.

Mapfundo Anokosha Okuyeuka

  • Kubviswa kwacho kunobvumirwa bedzi pahwaro hwe “kutanga - kutanga” hwezvimwe zvishandiso zvakadai sePPF neEPF, asi muganhu wose zvawo unoganhurirwa pazvinhu zvose zvakafanira.
  • Chikamu 80C chinowanika muhurumende yekare yomutero. Kana uchichinjira kuhurumende itsva, unorasikirwa neiyi deredzero chose chose. Nokuda kweFY 2024-25 (gore rekudzorwa 2025-26), hurumende itsva ndiyo yakanakisisa kutoti wasarudza.
  • Nokuda kwevaIndia vasiri vehurumende (NRIs), mitemo yakafanana inoshanda, asi vanogona kuisa mari muIndia (zvikurukuru, PPF, NPS, ELS).
  • Hazviiti kuti mari yacho ibviswe pachishandiswa zita romumwe kana kuti vana kunze kwokunge vari vanhu vanobatana (muchimbichimbi, maakaundi ePPF anenge abvumirwa kuti pave neukama hwakati).
  • Kana muripo weinishuwarenzi youpenyu uchibhadhara mumwe kana kuti vana, mubhadhari wemitero anofanira kuva mubhadhari weinishuwarenzi uye mubhadhari wemari.

Mibvunzo Inowanzobvunzwa Pamusoro Pechikamu 80C

Ndinogona kutaura kuti Chikamu 80C kana ndiri pasi pehurumende itsva yomutero here?

Aiwa, hurumende itsva yemutero pasi peChikamu 115BAC haibvumiri kuderedzwa kwechikamu 80C.

Pane mumwe muganhu wapamusoro unopfuura 761.5 lakh here?

Chinoganhurirwa chose chose i 361.5 lakh nokuda kwemari yose yokuisa mari muProcture 80C. Zvisinei, nokuda kwemipiro yeNPS, kuderedzwa kwokuwedzera kwe650 000 kunowanika pasi peChikamu 80CCD(1B), icho chakaparadzana.

Ndinogona here kukumbira mari inoderedzwa nokuda kwezvose zviri zviviri chikwereti chikuru nefariro pachikwereti chapamusha pasi pe80C?

Aiwa. Mubhadharo mukuru bedzi unokwanirisa pasi peChikamu 80C. Mhindu pamusha inoitwa yakaparadzana pasi peChikamu 24(b) nokuda kwezvinhu zvinoshanda pachazvo (kusvikira ku 762 lakh) kana kuti sechitsaru chakazara chezvinhu zvinorendwa.

Zvakadini kana ndiine mari yakawanda inotengwa yokutenga mari inopfuura mwero?

Unogona kusarudza kuti uchengete marii. Hwerengedzo haigoni kupfuura 761.5 lakh. Zvitsama zvisina kuiswa zvigaro zvisingagoni kuendeswa mberi kugore rinotevera. Kuisa mutezo wemari nemhindu dzakakwirira kana kuti kunyudza kunodikanwa.

Ndinoda kupa chibvumikiso pamwe chete neITR yangu here?

Zvisinei, unofanira kuchengeta magwaro ose okuratidza kuti ndeechokwadi munguva yemberi.

Ndinogona here kukumbira mari inobhadharwa nokuda kwekirasi yokurovedza mwana wangu?

Kwete, mari yokudzidzisa makirasi, makirasi okuzvifadza, kana kuti yokudzidzisa vanhu vari voga haikwaniswi.

Pane nguva ipi neipi yokupinza mari mubhizimisi iri pasi pe80C here?

Hungu, zviridzwa zvakawanda zvine nhambo dzokuvhara: PPF (makore 15,), ELS (makore), ELS (makore mashanu okutakura mutero (makore 5,), NSC (makore 5,), uye SSY (makore 21 kana kuti kusvikira kuroorano). Kana ukakurumidza kuenda, kubviswa kungachinjwa ndokuva kunobhadharwa.

Zviwanikwa Zvakabva Kune Vamwe Vangaverengazve

Kuti ukudzire kunzwisisa kwako Chikamu 80C negadziriro dzemitero dzinowirirana, nongedzera kumanyuko apamutemo naane chiremera anotevera:

Kupfurikidza nokusanoronga mari yako yokuisa mari nokunzwisisa mitemo, unogona kutaura nenzira inobudirira kuderedzwa kwakazara kwealamu pasi peChikamu 80C ndokuderedza mutoro wako womutero. Nguva dzose iva akagadziridzwa negadziridzo dzazvino uno kuInimation Taxis Act, uye rangarira kubvunza nyanzvi yemitero yakakwaniriswa nokuda kwezano romunhu oga.