Ukuqonda Iingenelo Zerhafu Kubemi Abakhulileyo NabaseIndiya Abadla Umhlala - phantsi

Inkqubo yerhafu yaseIndiya inika uludwe lwezibonelelo zerhafu kunye nokungahlawulwa kwemali okucetyelwe ngokukhethekileyo abemi abakhulileyo nabathatha umhlala-phantsi. La malungiselelo ajolise ekunciphiseni umthwalo wemali kwabakhulileyo, akhuthaze ukugcinwa kwemali ixesha elide, kwaye axhase iindleko zezonyango ezinyukayo, ukunyuka kweendleko zempilo nokunyuka kwamaxabiso, ukwazi indlela yokusebenzisa ezi nzuzo kuphucule ngayo ukuphuma kwemali. Eli nqaku linikela isikhokelo esinempembelelo epheleleyo, esigunyazisa irhafumfazelo kubemi baseIndiya abakhulu (abaneminyaka engama-60 nangaphezulu) kunye nabemi abaphezulu (abangama-80 nangaphezulu), kuquka ukuhlaziselwa, ukuhlawulwa, ukurhwatya, kunye namalungiselelo akhethekileyo okulondolo.

Ngubani Ofanelekela Ukuba ngummi Okhulileyo Ukuze Ahlawule Irhafu?

Inkcazo yommi okhulileyo inxulumene nobudala beminyaka njengeyokugqiba unyaka wemali. UMthetho we-Inhome Taxis, 1961:

  • Ummi okwi-ofisi: Umntu ofumene iminyaka engama-60 ubudala kodwa engekabikho iminyaka engama-80 kunyaka ongaphambili.
  • Ummi ophezulu: Umntu ofumene iminyaka engama-80 ubudala naninina kunyaka ongaphambili.

Kule minyaka iphakathi kumiselwa umda osisiseko wokungahlawulwa, ireyithi yerhafu, kunye nokuhlaziywa kwerhafu. Iinzuzo zifumaneka phantsi kolawulo lwerhafu lwakudala nolawulo olutsha lwerhafu (njengoko lwaziswa nguMthetho weMali wowama-2020), nangona urhulumente omdala enika abantu abaninzi abathatha umhlala-phantsi imali eninzi.

Imida ephakamileyo yokucinezelwa nerhafu

Eyona nzuzo icacileyo kubemi abakhulileyo ngumqathango ophezulu wokungahlawulwa. Phantsi kolawulo lwakudala lwerhafu kunyaka wama-202425 (Unyaka wemali wama-2023232424):

  • [ Abemi (iminyaka engama60 ukuya kuma-80): Umlinganiselo osisiseko wokukhulula wama 763,100 000 (othelekiselwe ku-76,50 000 kubantu abangaphantsi kwe 60).
  • Abemi abakhulileyo abaneminyaka engamashumi asibhozo nangaphezulu): Umlinganiselo osisiseko wokukhulula wama-765,000 000.

Irejista yerhafu yabemi abakhulileyo phantsi kolawulo oludala yile:

  • Irhafu yelitye efumaneka kwingeniso efikelela kuma - 763 900 000 (ngama - 76 500 000 kubemi abasele bekhulile).
  • 5% kwingeniso ephakathi kwe-763,00,001 ne-765,100 000 (kubemi abakhulileyo; 765,001 ukuya 7610,100 000 kubaphathi abakhulu).
  • 20% kwingeniso ephakathi kwe-765,00,001 ne-7610,100 000 (kubemi abakhulileyo).
  • 30% kwingeniso engaphezu kwama-7610,100 000.

Phantsi kolawulo olutsha lwerhafu (okumiselwe ukusuka kuFY 202324), umlinganiselo osisiseko wokukhulula kubo bonke abantu yi-763,40 000, kwaye irhafu iphantsi kwibhodi. Noko ke, urhulumente omtsha ukhulula iincopho ezininzi, oku kwenza kube luncedo kakhulu kubantu abathatha umhlala-phantsi abathatha iCandelo 80C, 80D, 80TTTTTT, njl.

IZindululo eziPhantsi kweCandelo lama-80C

Icandelo 80C loMthetho weThamsanqa leThwa livumela ukuhlaziywa kwemali emalunga ne - 761 50 000 ukwenzela utyalo-mali oluchaziweyo neendleko. Ngoxa uninzi lwazo luxhaphakile kubo bonke abahlawuleli berhafu, ezinye iindlela ziyimfuneko ngokukhethekileyo kubemi abakhulu nakwabathatha umhlala-phantsi:

  • I-Searchs Scheme ye-[FLT: Enye yezona zixhobo zithandwayo emva kwe-posi (i-preposiretirerect. Desit ukuya ku-1815 lakh ifanelekela ukunyuswa kwemiqathango phantsi kwecandelo 80C. Umyinge wangoku wenzala (Q1 FY202425) ngu-8.2% p.a, ihlawulwa ngokwekota.
  • [[UMTL: 0] Imali eNikezelo yePPPF: Iminikelo ukuya kutsho ku-76,50 000 ngonyaka ayisebenziseki. Inzala efunyenweyo nephumayo ikhululekile. Ityala lePPF linganyuswa ngaphezu kweminyaka eli-15 kwibloko zeminyaka emihlanu.
  • Isiqinisekiso sobuzwe sokusindisa isiqinisekiso (NSC): Inzala ngonyaka iyakwazi ukukhutshwa phantsi kwecandelo 80C, iyenze ibe luncedo oludityanisiweyo. Umyinge wokusebenza yi 7.7% p.a.
  • Izixhobo zokunyusa inzala ezibekwe kakuhle (5200 yeminyaka FD): Iibhanki kunye nee-posi zee-ofisi zinika ugcino lweminyaka eyi 588 oluzinzisiweyo olunexesha lokutshixa(24in). Inzala ifanele ukuhlawulwa ngokupheleleyo, kodwa intloko ifanelekele ukuhlawulwa.
  • [[FLT: 0] I-Intelling Expressions Sumed Yogcino-mali (ELFS): kubahlali abanobungozi bemarike, i-ELFS inika unyuso lwerhafu kunye noxabiso lwekomkhulu. Iiyunithi zinesitshixo seminyaka engama-376.[FLT]
  • Iinshorensi yobomi: IiPromium ezihlawulelwa imigaqo yenkqu, iqabane, okanye abantwana abafanelekayo, ukuba isixa esiqinisekisiweyo siphinda-phinda ka-10 intlawulo yonyaka.

I-inshorensi yempilo nezonyango: Icandelo 80D ne-80DDB

Inkcitho yezonyango idla ngokunyuka xa abantu abadala benokuhlawula imali eninzi kwiCandelo lama-80D ukuze kuhlawulwe iimali ze-inshorensi yempilo yabo nabaxhomekeke kwimali yabo.

  • Abemi abaxhomekeke kubazali abaphezulu. Ngalo ndlela, isimbuku sabemi sihlawulwa ukuya kuma-760,000, ukuze kuhlawulelwe iqabane, okanye abantwana abaxhomekeke kubazali.
  • [[NKQUBO:0] Abemi abaphezulu: Imida efanayo iyasebenza, kodwa ukuba umntu akanayo inkqubo ye-inshorensi yempilo, banokubiza isinyusi senkcitho yokwenene yezonyango ukuya kutsho kuma-250,000 (okanye umda othe kratya).
  • [[UMTL:0] Uvavanyo lwempilo oluguquguqukayo: Uhlaziyo olongezelelekileyo lonyuso oluya kunyuswa ukuya kutsho kumawaka angamashumi amahlanu anesihlanu luvumelekile phakathi komlinganiselo wecandelo lonke lama-80D.

Ukongezelela, iCandelo lama-80DDB linikela uhlaziyo lwezifo ezicacisiweyo (umz., umhlaza, iingxaki zemithambo-luvo) kubemi abakhulileyo. Ubuninzi bokuhlaziywa kwe-76,000 (760,000) kwabanye). Isetifiketi sezonyango esivela kwingcali iyafuneka.

Iingenelo Zerhafu Kumvuzo: Icandelo 80TTTTT

Abemi abakhulileyo banandipha ukuncitshiswa okukhethekileyo phantsi kweCandelo lama-80TTTB ngengeniso yenzala efunyenwe kwiibhanki, kwii-ofisi zeposi, okanye kwibutho lentsebenziswano. Oku kuhlawuliswa akufumaneki kwirhafu engaphantsi kwama-60.

  • Unyuso olukhulu: phezulu ukuya kutsho kuma-760,000 kwingeniso yenzala (kuquka inzala yemali egciniweyo, inzala ebekelweyo, inzala ephindaphindiweyo).
  • Oku kuhlaziywa kuyasebenza kumlinganiselo wama-80C. Kukwaquka inzala efunyenwe kwiSicwangciso se-CPF esiziziintsana eziPhakamileyo (SCS) kunye nogcino-xesha.

Ngokubhekele phaya, phantsi kweCandelo 194A, iibhanki kufuneka zisuse iTDS kwinzala engaphezulu kakhulu kumawaka anamakhulu asixhenxe anamashumi amahlanu anesihlanu kubemi abakhulileyo (kuthelekiswa nama-760,000 kwabanye). Noko ke, ukuba ingeniso epheleleyo ehlawulwayo ingaphantsi komda wokukhululwa, iFrejing 15H inganikezelwa ukuphepha iTDS.

Ityala Neingenelo Ezikhethekileyo Zokuthatha Umhlala phantsi

Ingeniso yetyala idla ngokuhlawulwa phantsi kwentloko “Ithala” (ukuba lifunyenwe kumntu owayemqeshi) okanye“Ufumana ivela kweminye imithombo”. Amalungiselelo angundoqo kubantu abathatha umhlala-phantsi aquka:

  • Esezantsi Ideduutions ze Penteons: Ukusuka kwiFY 2018-1918, ukuhlaziywa okusezantsi kwemali ehlawulwayo emalunga ne-7650 000 kufumaneka kubo bonke abantu abahlawulwayo kunye nabanikazi bempesheni. Kubo bafumana umhlala-phantsi, olu nyuso lufumaneka kwimali yomhlala-phantsi (akukho zithelekisa ezongezelelekileyo zemali ezihlawulwayo ukuba sele zithenjiwe).
  • IPenteon yoNtsapho: Ukuba umntu ufumana umhlala-phantsi emva kokufa kwelungu lentsapho, irhafu phantsi kwesithi “Ivela Kumanye Amazwe”. Umgangatho wokuhlaziywa komgangatho osezantsi wemali yomhlala-phantsi o-1/3 yempesheni okanye 765 000 iyavunyelwa.
  • [[NT.:0] I-Pemployees’s Pentation Scheme (EPS):[[FLT] intsebenziswano ngumqeshi ukuya ku 8,33% yomvuzo yirhafu ekhululekileyo phantsi kwecandelo 80C (ngokubhekiselele kubuninzi 76,25,000 ngonyaka). Noko ke, imali yomhlala-phantsi efunyenweyo kamva ihlawulelwe ngokupheleleyo.
  • Inkqubo ye-Penion yesizwe (NPS): Iminikelo eyenziwa ngumqeshwa okanye ngummi ophezulu phantsi kweModeli yeSizwe ifanele ukuhlaziywa phantsi kweCandelo lama-80CCD(1)(1) ukuya kwi 10% yomvuzo (kubasebenzi) okanye 20% yengeniso eninzi (yokuziqesha). Uhlahlolo olongezelelekileyo lwe-650 000 ngaphantsi kwecandelo 80%(1B) lufumaneka kwiminikelo ye-NPS, ngaphezulu nangaphezulu komlinganiselo weCandelo lama-809C.

Ikomkhulu lifumana ukucinywa kunye noLuhlu lweNkcitho

Abemi abakhulileyo basenokunqwenela ukuthengisa izinto (njengendlu okanye izabelo) ukuze baxhase umhlala-phantsi wabo. UMthetho we-Inface Treas unikela intelekelelo yokunciphisa ingeniso yerhafu:

  • Intengiso I-[FLT:] kwimali-mali ende yexesha elide efunyenwe ekuthengisweni kwendlu yokuhlala ukuba ingeniso igcinwe kwenye indlu ehlala kuyo kwisithuba seminyaka emibini (okanye eyakhiwe kwiminyaka emithathu). Abemi abakhulileyo bangahlawula kwirhafu yamaqhina akhululekileyo aziswa ngurhulumente njengenye indlela.
  • Ukukhulula 54EC: Ingeniso zingangeniswa kumaqhina amiselweyo (umz., REC, PFC) kwiinyanga ezintandathu ukucela ukukhululeka ukuya kutsho ku-7650 lakh.
  • Ukukhulula 54F: Isiphelo kwingeniso yekomkhulu lemali efunyenwe kuthengiso lwazo naziphina izinto zexesha elide (ngaphandle kwendlu yokuhlala) ukuba uqwalaselwa lonke lusetyenziswa ukuthenga indlu entsha.
  • [[FLT: 0] Ibuyisela imortgage: Ngaphantsi kwecebo lokubuyisela indlu, abemi abakhulileyo bangafumana iindleko ngamaxesha athile ngokuchasene nexabiso lendlu yabo. Imali enjalo ayiphathwa njengengeniso, kwaye akukho lukhulu lifumana irhafu ngexesha lokufuduswa.

Ukukhathalelwa Ngokukhethekileyo Kwabemi Abaphezulu (Kwiminyaka Engama - 80 Nangaphezulu)

Abantu abaneminyaka engama-80 nangaphezulu bafumana umlinganiselo ophezulu we-765 400 000 kulawulo lwakudala.

  • Akuyomfuneko ukuba bahlawule irhafu kwangaphambili ukuba abanayo nayiphi na ingeniso yoshishino okanye yomsebenzi. Bangahlawula irhafu ekufuneka bayihlawule ngexesha lokuyibuyisela.
  • Ukutyikityo kokubuyiselwa kwerhafu yengeniso kunyanzelekile kuphela ukuba ingeniso yabo yonke ingaphaya komda osisiseko wokukhulula. Noko ke, ukuba uhlaziyo luthe lwajongwa okanye uhlahlo lufuneka, kufuneka babhale phantsi nokuba kunjalo.
  • Bangakhetha ulawulo olutsha lwerhafu, kodwa ukukhululwa okuphezulu kwe-765,40 000 kufumaneka kuphela phantsi kolawulo lwakudala. Lo rhulumente mtsha akaniki nzuzo ikhethekileyo kubemi abaphezulu abangaphezulu 763,50 000.

Icebo Lokulondoloza Abathatha Umhlalaphantsi

Ngaphaya kweCandelo 80C, urhulumente umisele iinkqubo ezikhethekileyo zabemi abakhulileyo abanikela iiRevolution zerhafu

  • Udweliso lwemimiginabelo Igcina (SCS) – Inkcukacha: Lukhona kubantu abaneminyaka engama-60-pluce (okanye 55-60-60 kwabo bathatha umhlala phantsi kwe VRS okanye i-avennuation). Ubuninzi bemigciniso ye-1915 lakh. Umyinge wonikezelo uhlaziywa ngokwekota; we-Q1 FY20242425 ngu-8.2% p.a.a. Inzala iphantsi “ukufumana irhafutheliswa kweminye imithombo" kodwa inokuthiwe phantsi kwecandelo 80TTTTH ngokomlinganiselo othile.
  • [[NTL:0] Pradhan Mantri Vandana Yayoyana (PMVVY):[[FT:1] Yinkqubo yomhlala-phantsi kubemi abakhulileyo abaneminyaka engama-60 edityanisiweyo, ukunikezela ngempesheni eqinisekisiweyo ye-8% p.a. iminyaka eli-10. Imali yempesheni ihlawulelwa irhafu. I-Premium ayifaneleki kwicandelo 80C (ngaphandle kwezinye iinguqulelo zangaphambili).
  • Udweliso lweposi lwe-Ofisi ye-Invocation Monthly (POMS): Umyinge wenzala 7.4% p.a. (ukususela ngoJulayi 2024). Ubukhulu botyalo-mali 769 lakh (okanye) okanye 7615 lakh (amalungu). Inzala ifanele ukuhlawulwa kodwa inokuba negalelo elincinane ngecandelo 80TTTB.
  • Ii-Depastits ezinyuliweyo neMdla oPhezulu kuManyuko aBami Abakhulu: Iibhanki ezininzi zinikezela nge-0.25% ukuya ku-0.75% yongezelelweyo inzala kubemi abaphezulu. Ingeniso yenzala inokuhlawulwa ngokupheleleyo, kodwa ukuhlaziywa kwe-80TCB kuyanceda.

Izivumelwano Zokubonelela Ngerhafu

Ukukhuthaza iingenelo zerhafu, abemi abakhulileyo bafanele basebenzise indlela eqhubekayo:

  • Thelekisa ii-Vs Ezidala zeTshuwa-Tsholo: quka ingeniso ehlawulwayo phantsi koorhulumente bobabini. Ukuba umhlawula irhafu uthelekisa iincopho ngaphantsi kwama-80C (761.5 lakh), 80D (250,000+, 80TTTB (760,000), kwaye mhlawumbi 80% CCD (1B), ulawulo oludala ludla ngokuphumela kwirhafu esezantsi. Noko ke, ukuba ingeniso iphantsi kwaye ithenjiswe phantsi, isantya solawulo olutsha sinokuba singcono.
  • Utyalo-mali lokufaka uqikelelo kumacala eempahla ezininzi zokuhlawula irhafu: lufakelelo kwi SCS, PPF, neNPS ukugquma umlinganiselo wama 761.5 lakh ngaphantsi kwama-80C kunye nolongezelelweyo 7650 000 phantsi kwama-80CCD(1B).
  • Ifomu ye-15H ukunqanda i-TDS: Ukuba ingeniso yonyaka ingaphantsi komda wokukhulula, thumela Ifomu ye-15H kwiibhanki ngoko akukho TDS ikhutshwayo kwinzala.
  • [[NKQUBO: 0] Imali ye-inshorensi ye-arhente: ukuba isempilweni, ukuthatha i-inshorensi yempilo kuqinisekisa ukuhlaziywa phantsi kwama-80D. Ukongeza, ummi ophezulu kakhulu angabiza iindleko zezonyango njengentengo yemali ukuba ukhetha ukungathengi i-inshorensi.
  • [[NTL:0] uhlaziyo lwenzala yemali: Oko icandelo 80TTTT lilinganiselwe kuma-760,000, abemi abaphezulu abanezinzala eziphezulu kufuneka baqwalasele ukutshintshela imali kwizixhobo zerhafu ezikhululekileyo zerhafu (umz., PPF, amaqhina akhululekileyo) okanye ukugcina ugcino-mali egameni leqabane (ukuba kwakhona ngummi omkhulu) ukuhlawula iinkcitho ezimbini ezahlukeneyo.

Kucetyiswa ukuba ujongene ningcali yerhafu, ingakumbi xa uqhubana nengeniso yekomkhulu okanye iimpahla ezintsonkothileyo. Kwizingqinisiso ezisemthethweni, tyelela icandelo lerhafu ufumana i-website ehlaziyiweyo yemithetho kunye neefomu. Iinkcukacha ezininzi kwi-SCS zingafumaneka kwi-Indiya Post inxuwa, kwaye ulwazi olukwi-NFP lukhona kwi-NFLT[5]STSTY][FLT]]]

Isiphelo

I-Indiya inikela imigaqo-nkqubo yerhafu ebanzi yokuxhasa abahlali abakhulileyo kunye nabarhoxi bemida yemali ephezulu. Ukusuka kwimida yokungahlawulwa kwemali ephezulu kunye nentelekelelo ekhethekileyo ye-inshorensi yempilo ukulungiselela amalungiselelo engeniso yomvuzo nempesheni, ezi nzuzo zingawunciphisa ngokuphawulekayo umthwalo werhafu ebudeni beminyaka yegolide. Kodwa, imithetho iyahluka phantsi kolawulo lwerhafu endala nentsha yerhafu, kwaye ihlale isazisiwe ngotshintsho lwamatyele, inzala, kunye nemilinganiselo eqingqiweyo ibalulekile. Ngokusebenzisa izixhobo ezifana ne-SCSSS, PPF, ne-inshorensidensi, abarhoxileyo abanako, abanako kunciphiswayo kuphela kodwa banokufumana irhafuthelo olukhuselekileyo, umthamo wemali okhuselweyo.