Zvibvumirano Zvepamutemo Zvinotonga Vashakabvu Vemutero

Chikamu 139( 1) uye July 31 Chekwa

Hwaro hwechinodikanwa chegore negore chiri muChikamu 139 (1) cheIncome Tax Act, 1961. Chikamu ichi chinotaura zvakajeka kuti munhu mumwe nomumwe, ane mari yose mukati megore rakapfuura chitsama chaisabhadharwa pamutero, anofanira kugovera kudzokera kwemari inotambirwa pagore kana kuti pamberi pomusi wakafanira. Nokuda kwomutengo womunhu mumwe nomumwe, Mutengo weMamitengo weHindu (HUFS), uye shamwari dzavanhu (AP), uyu musi wakafanira unopfuura [1] Jehow 31 wegore rokunzvera. Somuenzaniso, mari yakawanwa mukati megore ra2023-24, kudzoka kunoitika musi waJuly 31,24. Uyu musi unosara kunze kwekuteverwa neCentral BCCT (FFT) kupfurikidza nechiziviso chedadzo chakatanhamara.

Kusiyana Kwezvakasiyana - siyana

Kunzwisisa musi wakafanira wakafanira unoshanda kuboka rako inhano yokutanga kukuteerera. Inhoome Taxis Act inopa miganhu yakasiana- siyana kuti iwirirane nokuoma kwehova dzinotambira mari dzakasiyana- siyana uye zvinodikanwa zvokubhadharwa.

  • [[[NHAU] Vanhu, HUF, uye AOP (Hapana mupikicha unodikanwa): nguva inotarwa iri July 31 wegore rokunzvera.
  • Mabhizimisi anopindwa pasi peChikamu 44AB, kana kuti ayo anobatanidzwa mumitengo yamarudzi ose inoda kuchinjwa, musi wakafanira unotambanudzwa ku October 31 [ yegore rekunzvera.
  • Vashandi pamwe chete vePursements: Kana munhu ari mushandi biyake anoshanda mufemu inoda kuongororwa, nguva yavo yokudzoka inowiriranawo nenguva yekambani yaOctober 31.
  • Masangano:, pasinei zvapo noukuru hwawo kana kuti mugariro wokunzvera, anowanzodikanwa kunyora pa October 31 yegore rekunzvera.

Kunokosha kucherechedza kuti iyi miganhu inoshanda kukunyora bhangi redzokero yapakuvamba. Kana ukapotsa nguva yako inoshanda, ungangonyora dzokero yakarongwa pasi peChikamu 139(4), asi ikoku kunouya nezvirango zvinokosha neganhuriro.

Basa ReDare Remitero Yakananga (CBDT)

CBDT, mutumbi mukuru wevatarisiri vemitero yakananga muIndia, une chiremera chokutambanudzira miraudzo yokunyora. Uku kufutunurwa kunoziviswa kupfurikidza nebumbiro repepanhau uye kunoitirwa kugovera nyaradzo kuvabhadhari muzvinoitika zvisingadeyi kuonekwa. Nepo kufutunurwa kunogona kugovera imba yokufema, kuvimba nayo izano rine ngozi. Hurumende, mumakore achangobva kupfuura aya, yave ichisundwa kudzikamiswa kwemisiano yorumano. Gadziriro dzinopfuurira dzinoramba dziri dziviriro, sezvo kufutunurwa kusingapiwi nemigariro yakati kana kuti ganhuriro.

Chikonzero Nei Kumhanya Panguva Kuri Muitiro Wemari Usingaenzaniswi

Kuchengeta Kutsigira Kwepamutemo Nokudzivisa Kupiwa Chirango

Chikonzero chapakarepo zvikurusa chokusvitsa musi waJuly 31 kurambira mukati memiganhu yomutemo. Kusawirirana, kunyange kana kusingarongwi, kunobatwa semhosva pasi peIname Taxis Act. Mubhadharo wokupedzisira pasi peChikamu 234F inzira inogarwa yokudzorwa nayo pashure pomusi wakafanira. Uyu mubhadharo unoshanda kunyange kana une mutero wako wakabviswa zvizere pamavambo (TDS). Kumhanya panguva iri nzira iri nyore zvikurusa kudzivisa ichi chirango chinoshanda uye kuchengeta chinyorwa chokudzorwa kwakachena neInhoond Reach Department.

Kutarisira Kubatsira Mune Zvemari Nezvinodiwa

Kupfuura kuzviisa pasi pemitemo, kuronga mazakwatira kwakakodzera nguva inovhura betsero dzakawanda dzemari. Kurenda mari inodzorwa. Kudzokororwa kunoiswa nokuda kwokudzorwa kwemitero inochengetwa panguva inofanira kutengwa. Gadziriro yokuronga mitero inogadzirirwa kudzokororwa yakaiswa pamberi pokubviswa kwechitsama, kuchitungamirira kukudzikisa nokukurumidza. Kupfuurirazve, fariro pasi peChikamu 244A pamutero wakawandisa inoverengwa kubva pamusi webumbiro, kwete kuvambira kumugumo wegore remari. Kukwidza nokukurumidza kunoreva kuti mhindu inotanga kudzosera munyasha wako nokukurumidza.

Imwe yebetsero dzine simba zvikurusa, asi dzinowanzofuratirwa, mano okupfuudzira mberi kurasikirwa. Mugadziriro yazvino yomutero, kurasikirwa chaikoiko kwamari neramabhizimisi zvinogona kuendeswa bedzi kumakore anotevera kana kudzoka kwapakuvamba kwegore apo kurasikirwa kwacho kwakaitika kwakachengetwa nomusi wakagadzwa. Somuenzaniso, kurasikirwa kukuru kwenhambo pfupi pamasheketi kana kuti mari kungapfuuridzirwa mberi kwamakore 8 okunzvera kuti kuitwe mukupesana nemhindu huru yomunguva yemberi. Kana kudzoka kwacho kukadzokera kunguva yemberi, urwu rudyi runoraswa zvhomwero, kumirira mukana mukuru unoshaidzwa nokuda kwokuvakwa kwomutero womunguva yemberi.

Kutsigira Utano Hwenyika Yose

Kuteerera mitero panguva yakakodzera inzvimbo inoshanda. Mari inounganidzwa nemari yemitero yakananga inoshandiswa nevezvoutano, masangano ezvoutano, masangano edzidzo, uye nzira dzokuzvidzivirira. Kana hurumende yakawanda yemafaira emitero panguva, inogona kufanotaura zvakarurama mari yaichapiwa uye kuronga purogiramu yemari. Iyi mipiro inobvumira kuti pave nezviwanikwa zviri nani kumabasa okubudirira kwenyika. Kunonoka kuparira kusaziva mari inotengwa nokuda kweapepeta uye kunogona kutungamirira kukuwedzera mari yokutarisira sezvo madhipati emitero anomhanya pasi pemafaira enguva dzapera. Naizvozvo, kuronga nguva yacho kudzorwa kwechitsamanyuko okubudirira uye kukura kwenyika.

Migumisiro Yakakwana Yokushayikwa Kwevakafa

Mari Isingabhadharwi Muchikamu 234F

Chirongwa chechirango chokunonoka kunyora chakagadzirirwa kukurudzira kuteerera panguva yakakodzera. MuChikamu 234F, mari yokubhadharisa yanonoka yakarongwa sezvinotevera:

  • 765 000 kana kudzoka kwacho kukachengetwa pashure pomusi wakafanira asi pasati paitika kana kuti pamberi paDecember 31 wegore rokunzvera.
  • [ 761] [ kana kudzoka kwacho kukachengetwa pashure paDecember 31 wegore rokunzvera.
  • 31 000 (yakatsikirirwa) kana mari yose yomubhadhari isingapfuuri 765,00 000.

Uyu mubhadharo unoshandiswa kudzosera vose vakachengetwa pasi peChikamu 139(4) (zvidzokeserwa) kana kuti Chikamu 139(5) (dzokerero dzakachinjwa) apo musi wapakuvamba wakafanira wapfuura. Imari inodzorwa nokukurumidza isingapi betsero kumubhadhari wemitero.

Zvirango Zvinofarirwa Muzvikamu 234A, 234B, uye 234C

Kana une chikwereti chemitero chakatanhamara pakupera kwegore remari, kupotsa kuronga nguva kunoparira kubhadharwa kwechimuko. Chikamu 234 chinoraira fariro pamusoro pemwero we 1% pamwedzi [ (kana kuti rutivi rwemwedzi) pachitsama chemitero isingabhadharwi kubva pamusi wakafanira wekubhadharwa kusvikira musi chaiwoiwo wechikwereti. Iyi mhindu iri nyore, asi inogona kuunganidza zvikuru mumwedzi mishomanene. Mukuwedzera, kana ukakundikana kubhadhara mutero wakakwana mukati megore, ungavawo anofanirwa nokuda kwemhoshonga yemutero wapa mberi) uye 2343 (kubvisa mutengo wemitero wapamberi mberi). Iyi mhindu yacho inodzo inodzo inodzokanwa uye haigoni kudziviswa kudzorwa kutorerwa.

Kurasikirwa Nekodzero Yokurasikirwa Nezvaunoita

Sezvakakurukurwa pakuvamba, kusakwanisa kupfuudzira mberi kurasikirwa kazhinji kazhinji chirango chakakomba zvikuru chenhambo yenhambo inotevera chinopfuura mubhadharo wapakarepo kana kuti mubereko. Rangarira mubhadhari wemitero uyo anoparira kurasikirwa ne 435,40 000 pakutengesa mugore remari. Kana vakakundikana kunyora kudzoka kwavo paJuly 31, vanorasikirwa zvechigarire maruramiro okupfuuridzira kurasikirwa uku. Mumakore 8 anotevera, kurasikirwa uku kungagona kuva kwakashandiswa kutsiva 765,50 000 mumhindu huru, sezvinobvira kuvadzivirira kupfuura 761,50 000 mumitero. Ndyiko yokurasikirwa nenguva, muchinoitika ichi, inotokodzera zvikuru mari inopfuuresa mutengo yokunonoka. Uyu mutemo unoshanda zvikurukuru mukurasikirwa ne "Crippas" uye "profitsss and "profsssssworrows" inotonge iri migariro inotonge iri mberi.

Kunzvera Kwapamutemo uye Kuongorora

Kunyora kwapashure kunowedzera bviro yokudzoka kwako nokuda kwokunzverwa kwamashoko. Masangano eIncometer Taxil Department anodzosa utwuri hunobva mumipimo yetsika, uye kudzokeswa kunogona kurondedzerwa somureza mutsvuku. Kupfuurirazve, kushayikwa kwenguva kunogona kutungamirira kukuziviswa pasi peChikamu 142 (1) kana kuti Chikamu 148, kukugombedzera kunyora nhevedzano yokudzoka ndokugovera tsananguro. Kupindura kuidzidzo dzinoda betsero yenyanzvi uye dzinogona kuva muitiro unotambudza, nguva-anorongedzerwa. Varoyi vemiteveri vemikoro vangazviwanawo vamene pasi pechiziviso chinonzikarirwa nokuda kwokuvarira mutero, kuchitungamirira kukunzvera kukuru.

Revised Revised Remords: Musiyano Unokosha

Vabhadhari vanowanzovhiringika vachidzokororwa nedzorero dzakadzokororwa. [[FLT: 0] `nonyorwa kuti idzokerei' kana kuti kudzokera kwapamavambo. Zvikurukuru, kudzoka kwakadzokororwa kunogona kungochengetwa kana kudzorwa panguva yapamavambo. Kana ukarasikirwa nenguva yaJuly 31 uye vhairasi rikadzoka, unorasikirwa nemukana wokudzokorora pashure. Izvi zvinoita kuti kudzokesei zvakarurama, kudzoka kwapakuvamba, kana kuti kudzoka kwokutanga.

Nhano Nhamburiko Yokugadzirira Nhambo Yemitero

Muchina Wokuongorora Rugwaro Wakakosha

Gadzirira mushonga wefunganyo inopera nguva. Kuunganidza magwaro ako ezvemari pachine nguva mberi kunoisa mubatanidzwa wegadziriro yokunyora ndokuvimbisa kururama. Heino nzvero huru yemagwaro aunofanira kuva nawo:

  • [[[NHAU] FM 16: Yakagoverwa nomushandirwi wako, uchirondedzera mubhadharo wako, perquisites, uye TDS decuuc.
  • [[FOLT:0] FORm 16A/16B/16C: TVS rezenisi remari inowanwa kunze kwomubhadharo, zvakadai sefashoni pamari yakatengwa, rendi, kana kuti kutengeswa kwenzvimbo.
  • [[[FOL:0] FORm 26AS: A ratidziro yemitero yakabatanidzwa inowanika paInichor Mutero, ichiratidza zvikwereti zvose zvemitero neTDS zvakabvisa paPNU.
  • Anual Information State (AIS): Mashoko akakwana anoratidza kutengeserana kwako kwose kwemari kunoshumwa namativi echitatu (mahombe, mari, tsinhano dzemari, zvichingodaro).
  • Comment
  • [[FOLT:0] Zvibvumikiso: Mazita emitero yeinishuwarenzi youpenyu (Kupa 80C), Public Praceent Fund (PPF), mipiro, Kuiswa kwemari muMatsinga Kuchengetedzwa kweNyika (ESSS), mari yokubhadhara mari, kukwereta chikwereti chapamusha, zvichingodaro.
  • [[Indaneti: 0] Mari inopa simba: maritariti dzeinishuwarenzi yokurapa dzakazvibhadharira iwe umene, mukwanyina wako, vana, uye vabereki (Ruzivo rwa80D).
  • [[FT:0] Home Loan State: Chibvumirano chegore negore nechibvumirano chikuru chokuripira chitupa chemari chemari kubva kubhangi rako kana kuti kambani yedzimba.
  • Capital Gains/Loss State: Mashoko ane udzame emashoko ose okutengeswa kwezvinhu (mastock, mari yepamwe, zvinhu) mugore remari, kubatanidza musi unotengwa, unotengeswa, unorangarira, uye ndyiko yokuwana.
  • [[[NHAU]] Maruvara asina kunyorwa neChibvumirano cheRent: Kana uri kutaura kuti Imba Rent Ligince (HRA) haibvumirwi pasi peChikamu 10(13A).

Kuderedza Magetsi Nekusunungura

Hurumende yekare yemitero inopa mari yakawanda inogona kuderedza mari yaunotambira mutero. Kuti uite zvose izvi, unofanira kuva nemagwaro anotsigira. Tsika dzinonyanya kuzivikanwa dzinosanganisira:

  • Kuisa 80C:[ Kukwira kusvikira ku 761,50 000 defits yemari inoiswa muPPF, EPF, ELS, inishuwarenzi youpenyu, uye maakaundi akajeka.
  • Kuisa 80D: Kukwira kusvikira ku 7625 000 (550 000 nokuda kwavagari vakura) nokuda kwemibhadharo yeinishuwarenzi youtano, kubatanidza 765 000 yokuwedzera nokuda kwavabereki.
  • Kutora 24(b): Fariro pamusha yechikwereti chechinhu chinozvibatikanisa chinenge chabviswa kusvikira ku 762,00 000.
  • Kuisa 80G:[ Kugoverwa kwemipiro kumari inodudzwa yorupo namasangano orudzidziso.
  • Kuisa 80TTA/80TTTTTB: Kuda mari yemubereko kubva mumaakaundi akachengetwa (kusvikira ku 7610 000 nokuda kwavateresi vose, kusvikira ku 6550 000 nokuda kwavagari vakura).

Kusarudza pakati pehurumende yekare (nemitengo) nehurumende itsva (nemwero yakaderera) chisarudzo chemari chinokosha.Unofanira kuyera chikwereti chako chemitero pasi pehurumende dzose dziri mbiri kuti uone kuti chii chinobetsera zvikuru nokuda kwemubayiro wako wakati uye mufambiro wemari.

Kuderedza Mutero Waiuya Nokutakura Zvikepe

Dare reMitero rinobhadharwa reInivertime rebutiro remitengo ([[FT:0]] inobhadharwa.gov.)) rakava chikuva chakasimba chinodzikamisa zvikuru basa rokuisa shekero. Mativi makuru anobatanidza:

  • ITRS yakazadzwa: . Mitemo yemotokari inobudisa mashoko omunhu oga, udzame hwemibhadharo (kubva paMateru 16), uye mari yemitero (kubva paFomu 26AS) muchimiro chako cheITR. Ikoku kunoderedza zvikanganiso zvokupinda mumatepi nokuchengeta nguva.
  • Pamupiro weMitero: Unogona kubhadhara mutero upi noupi wakatanhamara kana kuti mari yokuisa mutero zvakananga kupfurikidza nechiteshi chengarava uchishandisa mambure okubhangisa kana kuti makadhi okudzima.
  • Kugadzirira kupfuudza: nokuda kwechikamu cheITS, unogona kudhauniroda chishandiso chokugadzirira (yakavakirwa pa Java kana kuti yakavakirwa paShona), kupinda mumitengi wako, isai faira yeJSON, uye kuisa kunzvimbo yemikova. Ikoku kunowanzoda vateresi navatambi vane hova dzemari dzakaoma.
  • , kugadzirwa: Wapedza kunyorwa, unofanira kuyera kudzoka kwako mukati mamazuva 30. Ikoku kunogona kuitwa mukombiyuta uchishandisa Aadhaar OTP, bhangi rembure, kana kuti Electronic Vericiation Kodice yakaitwa kupfurikidza neakaundi yako yebhangi. E-version inopedzisa muitiro wokunyora ndokubvumira dhipatimendi kuti itange kudzokera kwako.

Kunyatsoremekedza Mapoka Akasiyana - siyana Anobhadhara Mitero

Vanhu Vanotengeswa

Nokuda kwavabhadhari vemitero vanobhadharwa, muitiro wacho wakajeka zvikuru nemhaka yeChikamu 16. Zvisinei, kunokosha kuwiriranisa mashoko ari muFomu 16 neForm 26AS neAIS. Kazhinji kazhinji, TDS ingabviswa nomushandirwi wako, asi chikwereti chingasaratidzira zvizere muFum 26AS nemhaka yenhau dzakasiana muCONC kana kuti dzimwe dzemichina. Kukurumidza kukupa nguva yokuziva nokupedza idzi mhosho newaunoshandira kana kuti bhangi rako. Mukuwedzera, kana une vashandirwi vakawanda mukati megore, unofanira kusimbisa mari yako mumanyuko ose.

Vazvipiri Navaridzi Vebhizimisi

Vazvimiriri vemabhizimisi vanotarisana nemhoteredzo yemafashoni akaoma zvikuru. Vanowanzodikanirwa kuchengeta mabhuku eakaundi ndokuanzvera kana kudzorwa kudarika maminuro chaiwo. Chirongwa chokubhadharira mutero pasi peChikamu 44ADA chinopa ruyamuro runokosha nokuda kwenyanzvi dzakati (sokufanana navanachiremba, magnount, mainjiniya, mapurani ezvivako, uye maharasi muITAIT). Muiyi gadziriro, mari inofungidzirwa kuva 50% yemari inoiswa pabhii hosha dzakanyanyisa, uye chinodikanwa chokuchengeta mabhuku ane udzame chinoramwa. Zvisinei, kusarudza iyi chirongwa chinoreva kuti haugoni kutora zvitsauko zvemariso zvebhizimisi. Misi yemari yemari pasi peGadition 44AD ndiJuly 31.

Vagari Vakura

Vabhadhari vemitero vane makore 60 uye pamusoro apa vane mibayiro yakananga. Vane kodzero yeganhuriro huru yokusapinda mumitero muhurumende yekare. Vanewo ganhuriro yakakwirira yemitero yeinishuwarenzi youtano muChikamu 80D (760,000). Kupfuurirazve, vagari vemo vakuru vanohesvurwa pakubhadhara mutero wapamberi kana kuti vasina mari yebhizimisi. Zvisinei, vanofanira kunyora kudzorwa kwavo panosvika July 31 kuti vapiwe kana kuti vaendese kurasikirwa. Dhipatimendi reMitero rinowanzova nebetsero yakazvitsaurira nokuda kwavagari vemo vakuru kuti vabetsere nebumbiro.

MaIndia Asina Kusiiwa (NRIs)

NORS dzine mitero yakasiyana. Mari yavo yenyika yose haibhadhariswi muIndia, asi mari ipi neipi inotambirwa kana kuti inogamuchirwa muIndia (yakadai serendi kubva kunzvimbo yeIndia, mhindu paNRE/NRO, kana kuti mhindu dzemari yokutengesa zvinhu zveIndia) inofanira kudzorwa nemitemo yemitero yeIndia. NRIS dzinofanirawo kuwana mari inobhadharwa kana dzine mari yemitero muIndia. NRIS inotarwa NRIS dzinoda kubhadharwa mutero iJuly 31. Vanofanira kungwarirawo mamiriro avo enzvimbo yokugara uye yeOrdarin Residentine, Residenti asi asingabhadhari, kana kuti kwete kubhadhariti yemitero) Sezvinoita ukuwo mari yavo inobhadharo.

Kuchinja - chinja Kwomutero MuIndia

Kuchinja Kwezvinhu Kwemazuva Achangobva Kuitwa uye Kudzorwa Kwemitero Itsva

Gadziriro yemitero yeIndia iri kuramba ichichinja. Kutanga kwehurumende itsva yemitero pasi peChikamu 115BAC muna 2020 yakanga iri chinjo yechiratidzo. Pakutanga, hurumende yave ichitongera nokuzvidira vateresi kuhurumende iyi nokuipfavisa nokuiita chisarudzo chaidzo pasi poMutemo weIdayo Leaty Act. Hurumende itsva inopa mwero yemitero yakaderera zvikuru kupfuura mari yose inotambirwa asi inobvisa mitengo mikurusa nedzisingapiwi. Vabhadharisi vanofanira kusarudza nokungwarira kuti ihurumende ipi yokushandisa. Iyi chisarudzo chinoitwa panguva yokuisa mutero weITR uye chinobatira gore.

Kuongorora Nokukwezva Zvisina Chiso

Kuwedzera kujeka nokuderedza kunetsa muteresi, hurumende yashandisa chirongwa chokuongorora pasina kutarisana. Iyi nzira inoshandisa migove isina kurongwa yemhosva kuvakuru vakuru vemitero munyika yose, kubvisa kubatana kwemitero nevakuru vakuru vanoongorora. Kukurukurirana kwose, kusanganisira zviziviso nemirairo, zvinofambiswa pachishandiswa kombiyuta nokushandisa mari yomutero. Izvi zvakaderedza uori uye zvakaita kuti basa rokuongorora rive rekushandira. Kunzwisisa gadziriro ino inobetsera kuvabhadhari vanoongorora misoro.

Mutoo Wokubatanidza Nokuzvidira Nezvoruzivo Rwokugadzira Zvinhu

Hurumende iruzivo rwokushandisa mari kuti iite kuti kuteramisa mitero kuve nyore uye kutonyanya. Annual Information State (AIS)[FLT 1:1] muenzaniso mukuru. Inounganidza mashoko kubva kumanyuko akawanda sebhangi, mari, mari, uye mabharani ezvinhu kupa maonero emari yomutero. Iyi yazadzwa zvikuru inoderedza nhamburiko yebasa remaoko inodikanwa kuunganidza udzame hwemari. Nharidziro yokupedzisira idzoro yakazara zvizere, inodzokera apo muripi wemitero anongotsigira mashoko uye anoaendesa. Kuwedzerazve, kubatanidzwa kwemari yomutero neAparda yakabatanidza kuti ive yakabatanidza zvikuru, kuderedza kuwanda kupfurikidza nokushandisa mutero.

Mugumisiro: Kuvaka Tsika Yokushandira Pamwe

Nguva yemitero yegore negore inopfuura musi wekuronga mitero. Inongova fandesheni yevagari vemo vemari muIndia. Inomirira musengwa webvumirano pakati pomubhadhari wemitero nehurumende, gadziriro yokutsigira zvinhu zvavose, uye gadziriro yokuronga mari. Nokunzwisisa gadziriro dzemitemo, kugadzirira nokushingaira, uye kuronga zvishandiso zvesayenzi zvinogoverwa neInhome Mecation Teach Depage, vabhadhari vanogona kufamba vachishandisa zvinodiwa izvi nechivimbo uye zviri nyore. Kutadza kuva nemigumisiro yemari uye njodzi dzepamutemo dzinopfuura zvikuru kushandira nguva yokuita zvinhu. Sezvinoita tsika yemitero inochinja kuva nomwero mukuru nokugadzirwa, mashandiro ezvirongwa zvemitengo, kunyora mari panguva yakakodzera kuchava chinhu chinokosha zvikuru nokuda kwebhizimisi riri rose nebhizimisi renyika yeIndia.