Iirhafu ezithengwayo eIndiya azisoloko zididekile. Phakathi kokusetyenziswa kwerhafu emininzi ehlawulwayo (ITR), iifomu zokulungisa intelekelelo ezibhengezwe kwiUnion Uqingqo-mali ngalunye, nokuqonda ukukhutshelwa kwemiqathango ehlaziyiweyo, ukukhulula, nokuthotywa kweemfuno, kwaneemfuno eziqhelekileyo, zingadidanisa. Abasebenzi abaqeshwayo, abanikazi, abahlawuleli berhafu, nabanikazi berhafuthi berhafu, ngokufanayo, umngcipheko wokwenza impazamo exabiso eliphezulu, kwaye uphoswe yintengiso esemthethweni. Eli nqaku liqwalasela iinzuzo ze-compuza zerhafu phambi kokuba ikhonkciso imele ukuba isetyenziswe njani. Ngaphandle kokuba ulungiselele nje iprojective iprojective i-modural, i-odola i-octiveswor, i-odood yemeko yakho, i-ov.

Ukuqonda Ubuhle Berhafu YaseIndiya

Inkqubo yerhafu ngqo yase-Indiya ilawulwa nguMthetho we-Inhoote Taxial, 1961, olungiswe malunga nonyaka ngamnye. IBhodi Yolawulo Olusezantsi (CDT) iziphumo ezisoloko zijikeleza, izaziso, kunye nezicaciso ezichaphazela indlela ingeniso ehlelwa ngayo, indlela ezithe zanconywa ngayo, nendlela ezilawulwa ngayo, nendlela ezilawulwa ngayo. Umzekelo, ukusungulwa kolawulo olutsha lwerhafu phantsi kwecandelo 115BAC (Utshintsho lwabantu) ukusuka kwiFY 2020-21, kunye nokutshintshwa kwemiqathango eyalandelayo, kunye nokutshintsha okuqhubekayo kokukhethwa kolawulo olutsha lomthetho kudityaniswe ngayo imida enzima. Ngokufanayo, ukuphathwa kwerhafuthelo yexabiso (encwadi efihlakeleyo, NFTS), ukuqokelelwa nokungahluzwa kwemali, kunye nokungahlawulwa kwengeniso, kunye nokusetyenziswa kwengeniso yoluntu oluninzi lwamanye amazwe okufuna ukunqongophala kolwazi.

Ngaphezu koko, ikhalenda ethobelayo ayiquki kuphela umhla wokubuya olindelekileyo (ngokuqhelekileyo ngoJulayi 31 kubantu ngabanye, owenziwe kwiminyaka ethile), kodwa ikwaquka nemihla yokuhlawuliswa kwerhafu kwangaphambili, uphicotho lwerhafu olufanelekileyo (ngeemeko ezibaluliweyo), kunye nokufakwa kwengxelo zophicotho-zincwadi (Iingxelo zerhafu (IiFom 3C/3CD) okanye ukudlulisa iingxelo zemali ezinikezelweyo. Ityala lokufakelwa kwemali emva kwexesha, ukutyhilwa okungachaziwe, okanye ukuxelwa kwengeniso okungachazwangachaziweyo kunganyuka ngokukhawuleza. Ingcali yerhafu ihlala isebenza ngokunezi mbopheleleko kwaye ikunceda uphephe iingxaki zemali ezingeyo eziyimfuneko nezomthetho.

Iingenelo Eziyintloko Zokudibana Nomphathi Werhafu

1. Inyanisekile kwaye igqibelele

Enye yeenzuzo ezikhawulezileyo zokusebenza ne-Akhawunti egciniweyo (CA) okanye umcebisi werhafu yisiqinisekiso sokuba i-ITR yakho ilungiselelwe kakuhle. Iimpazamo zidla ngokuvela ekuhlelweni kakubi kwengeniso (umz., ukuphatha ingeniso yekomkhulu njengengeniso yeshishini okanye ngokuchaseneyo), ukuyeka ingeniso efunyenweyo kumatyala emali okanye ugcino-mali olumiselweyo, okanye ukungaphumeleli ukuchaza ingeniso evela kwimpahla yangaphandle okanye ii-SPSPSP. Ingcali ecwangcisiweyo iqokelela onke amaxwebhu anxulumene nengeniso (`FFRom 16, iingxelo zebhanki, ii-litis, ingeniso, iingxelo zemali zemali, kwaye iqinisekisa ukuba yonke intloko yengeniso ichazwe kakuhle. Oku kunciphisa umngcipheko wokufumana isaziso kwi-okthontsi phantsi kwecandelo le-141.1.1) okanye i-e-e-e-e-execcounts (ie-sethi ye-sethi ye-sethi yovavanyo yecandelo eliphantsi kwecandelo

2. Izikhuseli ezikhulu kunye nezicinezelo

Umthetho werhafu waseIndiya unika uludwe olubanzi lwezincopho (phantsi kweSahluko VI-A esinjenge-80C, 80D, 80E, 80G, njl.) kunye nokungahlawulwa (umz., HRA phantsi kweCandelo 10(13A), LTA phantsi kweCandelo 10(5), ingeniso yerhafu). Noko ke, abaqeshi berhafu abaninzi abangakwazi ukufumana zonke iinzuzo ezifanelekileyo kuba nje bengazazi. Ingcaciso yerhafu ingawabona amathuba onokuthi uye wawalibala (umlinganiso), ithelekelelo phantsi kweCandelo lama-80%CCD(1B) (R150 000) kumnikelo owongezelelekileyo wesibonelelo seSizwe (NPS), okanye ukuzibonda esiphantsi kwemali ehlawulwayo. Kwizibonelelo loshishino, iindleko lwemali ezithengwayo ze-RD, ingeniso ehlawulwa yingeniso eninzi, irhafuze irhafu eninzi, irhafu ehlawulwa yi-onti yorhwebo.

  • [[NTLALA:0] Utyalo-mali lwe-80C:[[[FT:1] PPF, ELS, imali ye-inshorensi yobomi, iimali zokonga, irhafu yenkokhelo ephambili kwimali ebolekiweyo yasekhaya – iingcali zinceda ukumisela umlinganiselo we-portfolio wakho ukwandisa u-761.5 lakh.
  • [[UMTL:0] Imali ye-inshorensi ye-inshorensi eyi- Phantsi kwecandelo 80D, ungabiza ukuya ku-765 000 (kubemi abaphezulu abangama-760,000) kunye nolwandiso kubazali.
  • [[NTLA] Inzala yemali-mboleko yaseKhaya: Ukubolekisa ngemali kunyuswa ukuya ku 762 lakh phantsi kwecandelo 24(b) kwipropati ezisebenza ngokwayo; iingcali zingakhokela kwicandelo 80EEA kubathengi bexesha lokuqala.
  • Iminikelo: Ukubala Okufanelekileyo phantsi kweCandelo 80G, kuquka imida efanelekeleyo kwimali ekhankanyiweyo.

3. Ukusindiswa Kwexesha Okubalulekileyo

Ukulungisa nokulungisa imbuyekezo yerhafu kubandakanya amaxwebhu okuhlanganisa, iifomu eziqondayo (ITR-1 ukuya kwi-ITR-7), ingeniso yokuqokelela ingeniso, ukusebenzisa iincopho, kunye nokuqinisekisa ukubuya. Kumntu onemithombo emininzi yengeniso okanye utyalo-mali, oku kungathatha iiyure ezininzi zophando nokukhangela umnqamlezo. Ingcali yerhafu iphatha wonke umsebenzi, ukusuka kwingqokelela yoxwebhu ukuya kulwandiso, ngokufuthi kwisiqingatha sexesha oza kulichitha. Oku kukukhulula ukuba ujonge kwimisebenzi yakho okanye kwishishini lakho lokwenza intelekelelo yonyaka. Iingcali ezininzi zinika inkxaso epheleleyo yocwangciso lwerhafuthelo, yenza inkqubo yemiciso yonyaka ehlulo lwemali elungele ukuqhuba i-e.

Ukhuphiswano lwasemthethweni noMthetho

Abaphathi berhafu baseIndiya baye basebenzisa ulwazi oluthe chatha kwimithombo efana neebhanki, ukutshintshiselana ngezitokhwe, imali kunye nezinto ezibhaliswe ngokunjalo ukuze bafumane ukuphindwa kwemali nokuphikisana. Ukungahambelani phakathi kwemali efunyenweyo exeliweyo noko isebe lerhafu likubhalileyo kungabangela isaziso esizenzekelayo okanye ukuxilonga. Ingcali yerhafu inceda ukuqinisekisa ukuba ukubuya kwakho ne-data yesebe (okanye inika uxolelwaniso olusemthethweni apho ingahambi khona). Ukuba ufumana isaziso //Iisiqinisekiso sombuzo othile, okanye isicelo sokuhlola okupheleleyo, okanye ugqirha oknakekelileyo unokukumela phambi komphathi wokuhlola, iimpendulo zomrhumo, kunye nokhokelo lwakho ngenkqubo. Oku kunciphisa uxinezelo olusemthethweni nokuchanaba abantu abaninzi xa besingatha imicimbi.

5. Isicwangciso serhafu esifanelekileyo sexesha elizayo

Ixabiso lengcali yerhafu lidlulela ngaphaya kommiselo wexesha lokugcina irhafu. Oochwepheshe bangakunceda ulungise izigqibo zakho zemali ukulungiselela ii-asterective zexesha elizayo. Umzekelo, bangacebisa ukuxubana okugqibeleleyo kwamalungu erhafu (HRA, LTA, intengiso yerhafu, njl.), bancomela ukutshintsha phakathi kolawulo lwerhafu endala nentsha esekelwe kwingeniso yakho, icebisa ukuba izithuthi zombhiwo-rhafu werhafu, kwaye bakukhokele xa uthengisa izinto ezifunekayo ukuze uzuze irhafuthe. Kubantu abathengisa izinto, ucebise intengiso, ulawulo, ulawulo, kunye nokukhetha iprojectivestion, iprojecterererers v. unxulumano lwabucala.

Ngubani Ofuna Ukhokelo Olubalaseleyo?

Ngoxa bonke abarhabi benokungenelwa kwicebiso loogqirha, amaqela athile ayifumanisa ixabiseke ngokukhethekileyo:

  • Abasebenzi abahlawulwayo abanengeniso yamacala: Umsebenzi weFreelance, ingeniso yokuqesha, ingeniso yemali eninzi kwi-''''' yempahla' okanye ye-''','inzala kwimithombo emininzi.
  • Abanini-mashishini kunye noosomashishini: Ukufumana ubuyelo lweshishini (ITR-3 okanye ITR-4), ulungiso lwencwadi, iimfuno zophicotho lwerhafu phantsi kwecandelo 44AB, ukudityaniswa kwe GST.
  • Abahlawuleli nabasebenzi bezoqoqosho: basoloko bebalula iindleko, basilela ukufumana izincopho zobuchule, okanye bangayinanzi irhafu ephambili.
  • Abantu abangoononethi abaphezulu (HNS): Isikhonkwane esincinci siquka impahla zangaphandle, ukuthemba, iimpahla ezininzi, iminikelo yoncedo olukhulu, kunye nokucwangcisa umhlaba.
  • [[NTL:0] Umongameli wamaIndiya (NRIs) kunye nokubuya kwabemi: Ukuhlawulwa kwengeniso yangaphandle, irhafu yokuphepha izivumelwano eziphindwe kabini (DTAA), ukubuyiselwa kombutho, kunye nokungahlawuli okufihlakeleyo okufana necandelo 10(4) kunye ne10(5).
  • [[UMTL:0] Abantu abafumene isaziso serhafu: Umelo loogqirha lungasombulula imicimbi ngokukhawuleza kwaye ngokunempumelelo ngakumbi kunokuyenza wena ngokwakho.

Iindidi Zoogxalaba Berhafu Ezikhoyo EIndiya

Azikho zonke izikhanyisi ezifanayo. Ukuqonda iindidi ezahlukeneyo kukunceda ukhethe umphakamo olungileyo wenkonzo:

  • [[NTLA] Abachopheleli-ngxelo (CASE): Ilawulwa yiStive of Treader Accounts of India (ICAI), i-CAs ifanelekele ukuphatha uphicotho-zincwadi lwerhafu, imela abaxhasi phambi kwabaphathi berhafu yengeniso, ibonelela ngerhafu kunye neenkonzo zobalo. Kwimicimbi entsokothileyo okanye ephezulu, i-CA idla ngokuba lukhetho olungcono.
  • [[UMTL:0] Izihloli-mali ezix'umlinganiselo: Ezininzi zangaphambili ii-CAs okanye abantu abanamava amaninzi kumthetho werhafu. Banokuzibeka kwiirhafu ezithe ngqo, GST, okanye zombini. Hlola iisiqinisekiso zabo kunye nerekhodi yabo phambi kokubandakanyeka.
  • [[NTL:0] Izilungiseleli zokubuya ezix (TRP): Ilayisensi yesebe lerhafu elingenisayo phantsi kodweliso lokubuyisa irhafu. Baqeqeshelwe ukunceda ngezixhobo ezisisiseko (ITR-1, ITR-4, ITR-4) kubantu ngabanye namashishini amancinane. Ifakelwa ukubuya okucacileyo.
  • Kwindawo Etheneyo Irhafu Yokuthutha Iitrake ngeePolishi ezinenkxaso ye-Expert: Iqonga elininzi linika ifashoni encediswayo ye-software kunye nokufikelela kwi-CAs xa ifunwa. Ezi zidibanisa ukunceda nomphathi ongochwepheshe.

Nokuba luhlobo luni, qinisekisa ukuba oyingcali iphethe i-PAN esemthethweni kunye nobhaliso (umz. inani lamalungu e-CA). Kwimicimbi ebandakanya uphicotho-zincwadi lwerhafu, kuphela i-CA eqheliselayo enokuziqinisekisa iingxelo.

Iimpazamo Eziqhelekileyo Xa Kutyiwa Irhafu

Abaninzi ababhatalayo abazimiseleyo benza iimpazamo ezinokufunyanwa yingcali yerhafu:

  • Ukukhetha uhlobo lwe-ITR olungalunganga: umzekelo, usebenzisa ITR-1 xa unengeniso yekomkhulu okanye ingeniso kwishishini/ukurhoxisa kukhokelela ekulahlweni.
  • [[NTL: 0] Ikhupha ingeniso evela kwi akhawunti zamanye amazwe: Kwanetyala lebhanki lasemzini elingagqitywanga elinomlinganiselo ongaphelelanga kufuneka lityhilwe. Ukungaphumeleli kungatsala izigwebo ezinzima phantsi koMthetho weBlack Money.
  • [[UMTL:0] Ukungachazi ukufumana inzuzo yekomkhulu: Ukungasebenzisi izalathiso ezilungileyo ezingenelwe kwingeniso yekomkhulu yexesha elide kwimpahla okanye kwimali yobabini.
  • [[UMTL:0] Ukuhlawula irhafu yangaphambili: abantu abaziqeshileyo basoloko belibala ukuhlawula irhafu yangaphambili ngamaqhekeza, okuphumela kwinzala phantsi kwecandelo 234B ne 234C.
  • Akafuni matyala eTDS: TDS ekhutshwe ngabaqeshi okanye iibhanki zisenokungaveli kwiForm 26AS; uchwepheshe unceda ukunxibelelana kunye nokuzibiza.
  • [[Umthetho:0] Ukujonga ulawulo olutsha lwerhafu ukubala: Abasebenzi abathengiswe bangakhetha ngokungalindelekanga ulawulo olungalunganga kwiprofile yabo yokunyuswa.

Indlela Yokukhetha Irhafu Efanelekileyo

Ukukhetha ingcali elungileyo kubalulekile njengesigqibo sokudibana nomntu. Khawuqwalasele ezi ngongoma:

  • Ubalo kunye neziqinisekiso: kwiimfuno ezintsonkothileyo, khetha i-CA enesiqinisekiso esisebenzayo soqheliselo. Qinisekisa ukuba amalungu kwi website ye ICAI (icai. org).
  • [[NTLA] Ukwabelana nemeko yakho ekhethekileyo: Buza ukuba ngaba bawaphathe amatyala afana naweyakho/umz., ingeniso efihlakeleyo, irhafu yemida enqamlezeneyo, okanye uphicotho-zincwadi lwezoshishino.
  • Ukubona ngaphaya: Isicelo sokucaphula ngokucacileyo ngaphambili. I-Fees yahluka ngokubanzi: i-ITSSpall ingabiza imali 76500-86000, lo gama ishishini elintsonkothileyo libuyile okanye umelo lophicotho-zincwadi lungaqhuba 765000-760,000 okanye ngaphezulu.
  • Iimbono kunye nezikhombisi: Ii-Uvavanyo okanye ii-headerrial ezisuka koontanga, ingakumbi ezo zezomsebenzi ofanayo, zingabonisa ukuthembeka.
  • [[UMTL:0] Ukuququzelela kunye nokufumaneka: Baza kuyiphendula imibuzo yakho elandelayo? Ingaba banikela inkxaso yonyaka ongqukuva okanye kuphela ngexesha lesefa?
  • iSoftware kunye nobugcisa: Iifeme ezininzi zisebenzisa amazibuko akwindawo ekwindawo engaphambili ekwimiboniso yoxwebhu kunye nohlaziyo, zikhupha inkqubo.

Kukho ukhokelo olusemthethweni lokukhetha ingcali yerhafu, ungabhekisela kubuncwane be-CBDT kwi-'comamatrinidia.gov.in kunye novimba weefayili we-ICAI wokuqhelisa i-CAS.

Ixabiso leeNkonzo zeNtloko zooGcisa

Abanye abarhafeli bayathandabuza ngenxa yomrhumo obandakanyekileyo, kodwa iindleko zoncedo olungoogcisa zidla ngokuncitshiswa yimali egciniweyo egciniweyo kunye nomngcipheko. Qwalasela:

  • [[Umthetho:0] Ukuphepha irhafu esemva: Isiphumo esitsha phantsi kwecandelo 234F sinokuba ngaphantsi kwe 7610 000. Iziphumo ezixeliweyo phantsi kwecandelo 270A zingaba ngu 50% werhafu kwingeniso engaxelwanga kakuhle.
  • [[UMTL: 0] Iincutshe: Iingcali zisoloko zityhila uhlaziyo olubekiweyo olukhokelela kwintengiso eziphezulu, maxa wambi olungaphezulu kakhulu komrhumo ngokwawo.
  • [[Ugcino:0] Ugcino oluphambili: Ucwangciso olufanelekileyo lwerhafu yangaphambili luphepha inzala (ngoku 1% ngenyanga ukulibazisa).
  • Ixabiso lexesha: Iiyure ozigcinayo zingabhekiswa kwimisebenzi enika ingeniso okanye kwimisetyenzana yokuzonwabisa.
  • Uxolo lwengqondo: ukwazi ukubuya kwakho kuvumelana nomthetho kwaye kulungiselelwe ngokwengcaciso kunciphisa ixhala ngezaziso zexesha elizayo.

Kumqeshwa oqeshwayo onemali ephakathi, umrhumo weCA (76000-76000) lixabiso elincinane locoselelo kunye neentengiso ezipheleleyo. Kumnini-shishini okanye iHNIS, ixabiso liyinxalenye yexabiso lokucwangcisa irhafu nelokuphatha umngcipheko.

Ukulungiselela Irhafu Okufanelekileyo Ngaphandle Kokuphangwa

Iingcali zerhafu zinikela ixabiso elingaphezulu lee lee kunyuko lwaminyaka le.

  • [[Umthetho:0] Ucwangciso lofakelo lwerhafu: Lulawula ukhetho lwakho lotyalo-mali (IESS, PPF, NPS, Sukana Samridhi, njl. njl.njl.) kunye nosukelo lwakho lokubeka irhafu kunye neprofile yomngcipheko.
  • [[UMTL:0] Ukulungiswa kwakhona: Ukuxuba okulungileyo kwamalungu anjenge HRA, LTA, irekhoda yokutya, kunye neenzuzo ezilungiselelwe umqeshi ukucutha irhafu.
  • Isicatshulwa kunye nodweliso lwelandelelwano: ukulungelelanisa izinto kunye nokuthembeka ukunciphisa umsebenzi womhlaba (nangona ngoku uphelisiwe eIndiya) kwaye qinisekisa ukudluliswa kobutyebi obugudileyo.
  • [[Ukwenziwa koshishino nokulungiswa kweshishini: Ukukhetha phakathi kombutho, umanyano, LLP, okanye ngasese okulinganiselweyo kukona kulungileyo kwerhafu nokuthobela.
  • IFOM neNRI irhafu: Isikhokelo kwilizwe elingaphandle, ubhengezo lwempahla yangaphandle, kunye nokukhulula irhafu ngokuphindwe kabini phantsi kwe-DTAA.
  • Inkxaso yonikezelo: Ukuba ufumana isaziso okanye ukhethwe ukuba uhlolwe, ingcali ingakumela kwaye incoko.

Ii-CAs ezininzi zinika intengiso kwi-GST, i-prista, kunye nerhafu yezizwe ngezizwe kubaxhasi abakwimisebenzi enqamleza imida. Ukudibana kochwepheshe berhafu njengonyaka ojikelezayo kunokunika umlungisi wexesha lefashoni kunika iinzuzo zemali zexesha elide.

Isiphelo

Inkqubo yerhafu ye-Indiya iyasebenza kwaye ithengwa kakhulu, yenza ukhokelo lobuchule lube lubuchule kumntu wonke othatha impilo yakhe yemali nzulu. Ukubuza ugqirha werhafu ngaphambi kokuba aqinisekise ukuba ukubuya kwakho kulungile, kuyavumelana ngokupheleleyo, kwaye kulungelelaniswe ukuhlaziywa nokungahlawulwa. Ngaphandle kwexesha lokuhlawula irhafu, ezi ngcali ziyakunceda ukuba ucebe kakuhle, uphephe izigwebo, okanye uqaphele ukuba uhambe ngeliso eliqinisekileyo. Imali oyihlawulelayo yixabiso elincinane lexesha eligciniweyo, imali egciniweyo, kunye nenkuselo esemthethweni ifumaneke ngokusetyenziswa kwemali egciniweyo, okanye umnini-yo weshishini, okanye umgcini-mali, usebenza kwimali efunekayo ayihlawulwa yimali elungele ukufuduka. Thanda ngolwazi lokuqala lwengqondo ethembekileyo okanye ngolwazi oluthembekileyo nge-IAI, ubhekise kucwangciso lwakho olulandelayo, ucwangciso olulandelayo.