Table of Contents
Iintlawulo zerhafu zokuqalisa nokulungisa izakhiwo eIndiya
I-Indiya ivelise njengenye yezona ndawo zisebenzayo emhlabeni zokuqalisa, eziqhutywa kakhulu zizinto ezibangela irhafu ezidibeneyo kunye nongenelelo lwenkqubo. Icebo likarhulumente lidibanisa iiholide zerhafu ezithe ngqo, ingeniso yamakomkhulu, ii-R&D, kunye nokuthobela okulula ukuthoba ixabiso lokuqhuba ishishini nokukhuthaza ukungxala. La manyathelo acetyelwe kungekuphela nje ukuxhasa ukuqala komntu ngamnye kodwa kwakhona ukomeleza izikhundla zezakhiwo eziphambili, abaxhasi berhafu, kunye nezilumkiso ezenza umphezulu womhlaba worhwebo.
Kubaseki, abanikazi, nabakhi bezinto eziphilayo, ukuqonda uludwe olupheleleyo lweengenelo zerhafu ezikhoyo kubalulekile ekukhuliseni impumelelo yekomkhulu kunye nokukhula okude. Eli nqaku linikela uhlalutyo olugunyazisayo, olulungele ukuveliswa kwerhafu olunikelwa ngoku ngurhulumente wasembindini naseburhulumenteni, iimeko zokungalingani, kunye neziphumo ezisebenzayo kuqalwa kwamaziko akhoyo. Likwachaza utshintsho lwakutshanje, imigibe efanayo, kunye neengqwalasela ezicwangcisiweyo zokusetyenziswa kwala macebo ngokunempumelelo.
Ingqwalasela Yabaxhasi Berhafu EIndiya
Inkqubo yerhafu yase India inikezela ngeseti yeenzuzo ezidityaniswe ngokukhethekileyo kwimisebenzi emitsha. Isiseko solwakhiwo esiphambili sakhiwa jikelele kwi-Indiya inyathelo lokuqala le-, indululwe ngo-2016, kwaye yongezelelwe ngamalungiselelo ahlukeneyo kuMthetho we-Incomo yeTraco, 1961, ulawulo lwezibonelelo kunye neNkonzo zeTyesitho, kunye nemigaqo-nkqubo yomgangatho karhulumente wezoshishino. Ezi zihlolo ziintyalo ezininzi zesixhobo sokuvula i-ekhomfa: ukusuka kwisigaba kunye nesixhobo sokunyusa imbewu, ukunyuka, ukuphuma, kunye nokuphuma ekugqibeleni.
Ngokuphangaleleyo, izikhuthazo zerhafu zikwindidi ezilandelayo:
- [[UMTL:0] Irhafu ehlawulwayo iiholide – ukukhululeka okupheleleyo okanye okungenantsalela kwengeniso ngexesha elichaziweyo.
- [[NT.:0] Ingeniso yecapina ikhulula – isiqabu ngokuphuma ekuthengisweni kwempahla okanye izabelo, ingakumbi xa iphinde yanikezelwa kwi-equary efanelekileyo yokuqalisa.
- [[UMTL:0]R &D kunye nohlahlo oludityanisiweyo oludityanisiweyo – izincopho ezithe chatha zobunzima benkcitho kuphando lwenzululwazi, ukuvavanywa kwezakhono, kunye nophuhliso oluyilayo.
- Ukuzama ukutyala imali kunye nokuxhasa ingeniso – isiqabu kwi-"ebizwa ngokuba “irhafu yengelosi" phantsi kweemeko ezithile, kwaye ukukhulula kwimali yekomkhulu.
- Inzuzo yamasiko nenzuzo – ukunciphisa isantya okanye ukukhulula kwingeniso nakwimpahla yekomkhulu ezisetyenziswa kuhlaziywe liziko kunye neeyunithi ze-R&D.
- Ukwenziwa kwentengiso ekhawulezileyo – ubuchule bokwenza isiqinisekiso sobuqu, ukuhlolwa okucuthiweyo, kunye nobhaliso olukhawulezileyo.
Indlela Efanelekileyo Yokufumana Iingenelo Zerhafu Yokuqalisa
Ukuze ifaneleke kakhulu kwizinto ezikhuthazayo phantsi kweambrela yaseIndiya yokuqala, iqumrhu kufuneka liqaliswe njengesiqalo liSebe lokuKhuthaza Ishishini neTreasure yangaphakathi (DPIIT). Imiqathango ekhoyo yokungaguquguquki (njengoko ku-2025) iyafuna:
- Iqumrhu kufuneka liqukiselwe njengenkampani elinganiselweyo, i-LLP, okanye inkampani yomanyano ebhalisiweyo.
- Kufuneka ibe ngaphantsi kweminyaka elishumi ubudala ukusuka kumhla wokudibanisa.
- Ujiko lonyaka akufunekanga lugqithe kwi-640 crror kuyo nayiphi na iminyaka yemali engaphambili.
- Iqumrhu limele lisebenzele ukuvelisa izinto ezintsha, ukuphuhlisa okanye ukuphucula iimveliso, iinkqubo okanye iinkonzo, okanye libe ngumzekelo weshishini othe kratya onokuthi ube nethuba elikhulu lokufumana umsebenzi okanye lokudala ubutyebi.
Ukuqalisa kwakhona okwenziwe kumda okanye kukwakhiwa kwakhona kweshishini elikhoyo akufanelekanga. Ukongeza, ulwazi lwe DPIT kufuneka luqaliswe ukuba isiqu sitshintsha ishishini okanye isakhiwo saso. Xa siqalisiwe, isiqalo sinokuzinceda ngengenelo ukuya kwiminyaka emithathu elandelelanayo ukusuka kwiminyaka elishumi yokuqala — utshintsho ukusuka “kwifestile yeminyaka esixhenxe yesibini” eyandiswe ngo-2023.
Icandelo 80-IAC: ISibonelelo seDilesi yeNtloko
Imbombo yesiseko seenzuzo ezithe ngqo kwisiqalo serhafu yamaIndiya Ukunyuswa kwama-80-IAC koMthetho weMamketho werhafu. Eli lungiselelo livumela incopho ye 100% kwingeniso nengeniso efunyenwe kushishino olufanelekileyo kwiminyaka emithathu elandelelanayo. Uthelekelelo lukhona kukhetho lokuqalisa, intengiso ingakhetha ukuba yiyiphi iminyaka emithathu kwithuba lokuqala leminyaka elishumi ukusebenzisa iholide, ngaloo ndlela ilungelelanisa iminyaka elineyo nengeniso ephezulu ehlawulwa yirhafu.
Ukufuna uhlaziyo phantsi kweCandelo 80-IAC, isiqalo kufuneka:
- Yenza uqalo olungaziwayo
- Yiba kwishishini lobugcisa, uphuhliso, ukuthunyelwa, okanye ukuthengiswa kweemveliso ezintsha, iinkqubo okanye iinkonzo eziqhutywa ngobugcisa okanye izinto ezingoonkcubeko.
- Akwazeki ngokwahlukana okanye ukwakhiwa kwakhona kweshishini elikhoyo.
- Ifayile eyifomu emiselwe (Form 1C) neSebe leThaphu leThamsanqa phambi kokuqokelela ukubuya konyaka wokuqala apho kuthe kwanconywa khona.
Kubalulekile ukuphawula ukuba uhlaziyo lusebenza kuphela kwingeniso efunyenweyo kushishino olufanelekileyo, hayi kweminye ingeniso enjengenzala, ingeniso yekomkhulu, okanye ingeniso engeyoyakho. Iziqalo mazigcine iincwadi ezahlukeneyo zetyala loshishino olufanelekileyo ukuba zithatha imisebenzi emininzi. Ngaphezu koko, xa ixesha leholide leminyaka emithathu liphelile, isiqalo asinakufumana nayiphi na enye incopho phantsi kweli candelo.
Ikomkhulu lifumana izigwebo zerhafu kubanikeli-mali nakumahlali
Ukukhuthaza utyalo-mali kwisiqalo, urhulumente unika ukukhulula 54GB kwingeniso yekomkhulu lexesha elide (LTCG) evela ekuthengisweni kwempahla yokuhlala okanye ezinye izinto ezithile, ukuba inkxaso iphinde iphinde iqale ku-DEPIT-engaziwayo ngaphambi komhla olindelekileyo wokuhlawula irhafu. Ukungahlawulwa kufumaneka kumntu ngamnye okanye kumntu ngamnye wentsapho engadityaniswanga namaHindu (HF) osebenzisa umnatha ukuqokelela inani lokuqalisa okusebenzisa ixabiso lokuthengwa kwempahla entsha (iplani, oomatshini, oomatshini, iikhompyutha, njalo njalo) ukwenzela ishishini.
Umnikazi kufuneka abambe ubuncinane i50% yesabelo sokuqalisa okanye agcine amalungelo okuvota ubuncinane ngama-50% kwinkampani. Ukuqala kufuneka asebenzise imali ukufumana umthi omtsha nomatshini kwisithuba sonyaka ukusuka kumhla wokubhalisa. Eli lungiselelo linomtsalane ngokukhethekileyo kubacebisi beengelosi kunye nabantu abafuna ukuphinda bafumane ingeniso kwiprojekthi yemoyeni okanye kwezinye izinto kwimicimbi yeqonga langaphambili ngaphandle kokuxhobisa irhafu yerhafu.
Ukongeza, ukukhulula 54EE kunikezela ngokukhululeka kwingeniso yekomkhulu ukuba umntu uhlawula iziphumo zemali efakelwe kwimali karhulumente (njenge-Ethernetic Investice Fund yesiqalo) kwixesha elincinane leenyanga ezingama-36. Ngelixesha oku akukokukhulula ngqo ekuqaleni, kungenisa ikomkhulu kwimekobume yemeko-bume ngemibutho esekelwe kwingxowa-mali.
Uncedo lwerhafu ye Anges: Icandelo 56(2)(vib)
Elinye lamalungiselelo athanda ukuxabana kakhulu okuqalwa kwamaIndiya liye laba “irhafu yengelosi” ebizwa ngokuba yiyo phantsi kweCandelo 56(2) (vib) loMthetho weMali yeTaxisi, ohlawulwa yinkampani ngexabiso eligqithisileyo lentengo yemali epheleleyo (FMV) njengengeniso evela kwezinye imithombo. Kwiminyaka emininzi, eli lungiselelo liye ladala ukungaqiniseki kokuqalisa kwemali ekunyuseni amaxabiso angaphezulu kwexabiso le-nethi, nto leyo ekhokelela kwimibangxuba kunye nokukhutshwa kwemali.
Ngo-2019, urhulumente ukhulula isiqalo esingaziwayo se-PIT kwisicelo secandelo 56(2), (vib), phantsi kweemeko. Ukukhulula kugqibelele ngoku: akukho rhafu yengelosi ibhatalwayo kwingxaki yezahlulo ngokuqalisa kwabemi bengingqi, abanikeli bemali abangengomphathi, kunye nemali ethile, enika iifayile zokuqalisa izindululo ezifunekayo kunye nohlahlo-mali olupheleleyo kubo bonke abatyali bemali (kuquka imali) ayidluli kunyaka wemali.
Isiqalo esingu hayi SPIT-eyaziwa ihlala isengozini kuhlolo lwerhafu lwezithunywa zezulu. Ibhodi esembindini yerhafu ezithe ngqo (CBDT) ikhuphe imigaqo yokunciphisa uhlahlo-lwabiwo-mali, kodwa abaseki bacetyiswa ngamandla ukufumana uncomo phambi kokuba bamkele ungeniso lwemali-mali enikezelweyo. Njengo 2024, urhulumente ususe i-kapurt kwinkom yolwanothi lwemali ehlawulwayo kwaye wabelane ngexabiso elikhulu elifunekayo kwisiqalo esifanelekileyo, ukunikezela ngobutlo oluthe kratya.
Ukukhutshwa Kwerhafu Kubantu Abatsha Nabaququzeleli
Izikhundla zokukhulula, ii-incubater, kunye neepaki zenzululwazi zinendima ebalulekileyo ekuxhaseni ukuqalisa kweqonga lokuqala. Inkqubo yerhafu yamaIndiya iyazi le nto ngokunikela iintelekelelo ezijoliswe ekukhululeni nasekucocisweni kwaloo mazwe, kumgangatho wombindi kunye nombuso.
Uthutho lwabaququzeleli kunye neNkxaso
Phantsi kweCandelo 10(23JC), ingeniso yombutho wophando wenzululwazi okanye isiko elivunyiweyo ngenjongo yokuphuhlisa indalo ehlaziywayo liyakhululwa kwirhafu. Oku kuthintelwa kusebenza kwingeniso efumaneka ekufunyanisweni kwesiqalo, kuquka iindleko ezihlawulwayo zolawulo, isithuba, kunye nokufikelela kwizixhobo. Iqumrhu kufuneka livunywe ligunya elimiselweyo (uMphathiswa-mikhosi oyintloko weNcompuza Irhafu) kwaye kufuneka lisebenzise ingeniso yalo ngokupheleleyo kwaye lisebenzise kuphela kwizinto elimiselwe ngazo.
Ukongezelela, abafaki-nxaxheba ababhalisiweyo phantsi kodweliso lwenkqubo ye-Indiya yokuqala bangafumana ii-GST ezikhululayo kunikezelo lweenkonzo kwisiqalo esingaziwayo. Umzekelo, iinkonzo ezinikwa ngumqalisi we-atting kwisiqalo esiluhlobo loqeqesho, isiqeqeshi, kunye nezibonelelo zelebhu azivumelekanga ukusuka kwi-GST phantsi kweSaziso No. 12/2017-Central THES (RTE), phantsi kweemeko.
Ii-R&D eziphakathi kunye nezixhobisi ezityebileyo
Izikhundla ezibandakanyekileyo kuphando lwenzululwazi zingabiza ulwahlulo olucetyiweyo ngaphantsi Ulwahlulo 35 kunye nokuququzelelwa 35AB koMthetho we-Inhome Tax. Ngelixesha ubunzima bokonyuswa kwe-R&D (okuqala ku-200%) buye bahlawulwa iinkampani phantsi kolawulo olutsha lwerhafu, isafumaneka kwizinto ezikhethelwe ulawulo oludala lwerhafu. Noko ke, iminikelo yokufumana uphando, iiyunivesithi, kunye neekholeji zifanelekelelwa kwi-RGenethi yobunzima obusuntswo-200% (enyuswe ukusuka kwi-200% yoMqatha yoMthetho-RPTS202020).
Kwiziko ezitsha ezizinisela ekuphuhlisweni kweziyobisi, ukuvavanywa kwezamayeza, okanye uphando lwezolimo, iSiko Sesizwe Semfundo Nemfundo Enzulu nophando (I-APP) kunye neSebe lophando lwezenzululwazi nezezezentengiselwano (DSIR) linikela ukhokelo kwiinkcitho ezifanelekileyo. Amatshatsha neziko kufuneka zigcine iingxelo ezicokiseyo zeendleko ze-R&D, kuquka nerhafu yemivuzo yezazinzulu, iindleko zezixhobo zophando, kunye nokrwelo-mali kwizixhobo zophando.
Irhafu yomgangatho karhulumente ekwinqanaba lokukhuthaza ukubuyiselwa
Amazwe amaninzi aseIndiya anikela izihlomelo zerhafu ezongezelelekileyo ukutsala izikhundla ezitsha nezikhuphiswano. Imizekelo engundoqo iquka:
- Karnataka – Reimbursement yezwe GST (SGST) kunye nokusetyenziswa kwetembu ukukhulula IT kunye nebhayisethi yebhanti yebhanti.
- Tamil Nadu – intengo yomhlaba okwiSubsid ye-packets zenzululwazi kunye ne 100% ekhululekileyo kwirhafu yombane kwiminyaka emihlanu yokuqala.
- Telamana – inkxaso-mali yemali kunye nokungahlawulwa kwimali yolwakhiwo lwezikhuseli ezikwiHydebad’s Life Sciences Park.
- [[UMTL: 0] uMaharashtra – Rebate kumsebenzi wezitembu ukwenzela izivumelwano ezinxulumene nokudluliswa kobugcisa kunye nokugunyaziswa kwemvume.
Ukongezelela, iziko elinolwakhiwo olutsha lingancokola ngeeholide zerhafu kunye namaqumrhu kamasipala, ingakumbi ezo zikwimimandla ebizwa ngokuba yi - IT/ITES okanye amacandelo akhethekileyo ezoqoqosho (SAZS). UMthetho we-SEZ, 2005, uyaqhubeka unika amaqela intlawulo yerhafu kwimisebenzi yokurhweba kwamanye amazwe, nangona umhla wokutshona kwelanga lweyunithi entsha ye-SEZ udlule; amaqela akhoyo asenokufumana iinzuzo phantsi korhulumente omdala.
Ezinye Izinto Neengenelo Ezinokuqaliswa
Ngaphandle kweeholide zerhafu ezingqalileyo nokungahlawulwa, indalo yamaIndiya inikela iingenelo ezifanelekileyo ezinciphisa iindleko eziphumelelayo zokuqhuba ishishini nokukhula ngokukhawuleza.
Uhlolo lweTrack ekhawulezayo kunye nokuLayishwa
Udweliso lokukhusela i-Indiya eQalisayo Ipropati Engagqibekanga (IP) Lunika uvavanyo olukhawulezayo lomzila wezicelo ezisemthethweni ezigcinwe ngokuqalwa, ukucutha ixesha eliqhelekileyo ukusuka kwiminyaka emininzi ukuya phantsi kweenyanga ezili-12. Ukongeza, ukuqala kungasebenzisa i-80% kwimirhumo yemali esemthethweni kunye ne-50% kwimirhumo yentengiso yemali ebhaliweyo, xa kuthelekiswa nezityholo eziqhelekileyo. Le njongo ibalulekile kwisiqalo sobugcisa obuxhomekeke kwimibaliso yobugcisa obunentsingiselo kwaye kufuneka kusungulwe amalungelo e-IP ngokukhawuleza ukutsala abangenisi okanye abakhuseli abakhuseli.
Inkxaso ebonelelwa ngabanikeli bakarhulumente
INgxowa-mali karhulumente yeNgxowa-mali yesiqalisi (FFS), elawulwa yiBhange loPhuhliso elincinane laseIndiya (SIDBI), ikhethe ngaphezu kwe-010 000 yemali yokutshintsha iNgxowa-mali (AFS), efakelela iNgxoxoxo yoMkhosi weNkxaso engaziwayo. Ngeli xesha iNgxowa-mali ngokwayo ayiyo intshukumisa yerhafu, inzala nengeniso eyahlulweyo ezi ngeniso zifunyenwe zezi FIBHF zisoloko zikhutshelwa irhafu phantsi kwemiqathango ethile, idala i-fitle yamakomkhulu aphantsi kwemali ukuze iqaliswe. Ngaphezulu, iNgxelo ye-Indi yeNdlo yeNxeko inikezela nge-lakh kwimali yembewu-statime, enokuthi isetyenziswe ekuphuhlisweni kweprojeko, ukuvavanywa kwemveliso, kunye nokungeniswa kwentengiso.
Ubuchule bobhaliso noqulunqo
Izakhelo ezibhaliswe phantsi kwenkqubo ye-Indiya yokuqala ziyangenelwa kwiinkqubo ze-Programu eyenziwe lula, eziquka:
- Isiqinisekiso esizinzileyo phantsi kwemithetho yesithoba yabasebenzi nemithetho emithathu yemeko-bume
- Ukukhululwa kuphicotho-zincwadi lwerhafu phantsi kweCandelo 44AB ukuba ibhate-bhaka aligqithi kwi-610 crer (umnyango oqhelekileyo wama-611 e-crer kwamanye amashishini).
- Ubuchule bokwenza ucoselelo lwerhafu kusetyenziswa uhlobo olulula (ITR-5 okanye ITR-6) ngemitya ecuthiweyo.
- Akukho mfuneko yokugcina ugcino lweziqinisekiso ezidluliselweyo ezikhulu ukwenzela ukuthengiselana namashishini anxulumeneyo ngaphantsi komqobo othile, phantsi kwemeko.
Udweliso lwe-GST Coming
Iziqalo ezine-aggreate zijikela kwi-761.5 crore (6875 lakh kwamanye amazwe) zingakhetha udweliso lobalo lweGST, oluzivumela ukuba zihlawule irhafu ngomlinganiselo othe tyaba we1% (yabenzi) okanye 6% (kuzo iivenkile zokutyela) ngaphandle kwemfuneko yokugcina ii-incaso eziziinkcukacha okanye ukubiza iityala zerhafu zegalelo. Ngaphezu koko, iBhunga le-GST lirhoxise iinkonzo ezilandelayo ezinikezelwa yisiqalo se-GST:
- Iinkonzo ezinikezelwa ngumququzeleli okwaziwayo kwisiqalo se DPIT (njengoko kukhankanywe ngaphambili).
- Iinkonzo zamalungelo empahla enkcubeko (IPR) phakathi kweenkampani zeqela ukuba zombini zibhalisiwe phantsi kwe-GST kwaye ezo ntengiselwano azifanele kuqwalaselwa.
- Iinkonzo ezinikezelwe ngokuqalisa kumrhwebi orhwetywe kwamanye amazwe, apho ulwamkelo lufunyanwa kwintengiselwano yangaphandle eguqulekayo.
Impembelelo kwiNdlela yokuQala yama-Indiya
Isiphumo esinyuselwayo sezi zihlomelo zerhafu siguquliwe. Ngoku iIndiya iqhayisa nge 1,3 lakh DPIT-eyaziwa njengasekuqaleni ko-2025, iyenza ibe yeyesithathu yandisa kakhulu indawo yokuhlala yokuqalisa emhlabeni wonke emva kwe-United States neTshayina. Iiholide zerhafu phantsi kweCandelo lama-80-IAC zizodwa zigcine ukuqala ngaphezulu kwe-62,2,000 yemandleni erhafu ukususela ekusungulweni, ngokwentelekelelo karhulumente. Iimali ezinkulu zikhulula iprojekthi zikhulula umhlaba wokwenene kunye nolunye ubutyebi, ziwuhambisa kwikomkhulu lemali yengeniso elisebenzayo.
Ngokubalula, isiqabu serhafu yezithunywa zezulu sinciphise umthwalo onzima kwiinkampani zamandulo. Ngo-2022-23, i-CBDT ikhupha imiyalelo yokulahlwa kwamatyala erhafu eengelosi alindeleyo angaphezu kwe-1200, amaninzi awo amiselwa ngokuxhasa ukuqala. Inkqubo ikwakhuthaza amaIndiya (NRI) angengommeli) kunye nemali yekomkhulu lamazwe angaphandle ukuhlawula ngokungqongqo ngakumbi kwisiqalo samaIndiya, kunye norhwebo olungaphezulu kweebhiliyoni eliyibhiliyoni leera ezingama-2024.
Iziko lokuvula izithuba, ingakumbi eBangalore, eHyderabad, naseDelhi-NCR, liye laphumelela phantsi kolawulo lwerhafu olukumgangatho wezwe elinokongezelela iintshukumisa ezisembindini. Iipaki ezininzi zobugcisa ngoku zihlala amakhulu eesiqalo ngamacala ngamacala namacala amaziko e-R&D ahlukahlukeneyo, zidala intlakotha ezingenelwayo kwizibonelelo, kumachibi etalente, kunye nophalazo lolwazi.
Iingxaki Neentlungu Eziluncedo
Nangona kukho irhafu eninzi, ukuqalisa kusoloko kujongene nemiqobo yokuzalisekisa irhafu.
- Ulibaziseko kulwazi lwe DPIT - amaxesha okulungisa aphucukile kodwa asenokuthatha iiveki eziliqela. Ukuqalisa kuqala kucetyiswa ukuba kusetyenziswe ngoko nangoko emva kokuqalisa.
- [[FLT: 0] Ichaza ngaphaya “kweshishini elingenasiphelo” phantsi kwecandelo 80-IAC – amagosa erhafu angaphikisa ngokuthi imisebenzi yokuqala ayifaneleki njengentsha. Imizekeliso esemthethweni esuka kwi-Inhoot Postola Appelllate Tribunal (ITAT) ithandelwa ngokubanzi ukuqala, kodwa ukuhlahlela kunakho ukubiza imali eninzi.
- [[UMTHETHO: 0] Ukuhambelana nemithetho yotyalo-mali yamanye amazwe – ukuqala-ukunika izabelo kubenzi bemali bolwandle kufuneka baqinisekise ukuthobela uMthetho woLawulo lwe-Exchange yaMazwe (FEMA) kunye nefayile yokubuya okufunekayo kumanani achaziweyo okuphepha izigwebo.
- Ukukhulula 56(2) (vib) ukukhulula ukurhoxisa – ukuba uqalo luye lwasilela ukwenza ifayile Yefomu 2 (Isindululo seAngel Post Instruction) ngexesha elichaziweyo, ukukhululeka kungasuswa ngokusebenza.
Ukunciphisa ezi ngozi, ukuqala kufuneka kufake abaxhasi berhafu banobuchule obuthile kwizihlomelo zokuqala. Urhulumente ukwazise ibhodi ye-intanethi yophawulo logcino-lwazi nokuthobela, nto leyo enceda ukunciphisa iimpazamo zezandla.
Inkqubela-phambili yexesha elizayo
Urhulumente wase-Indiya uye wabonakalisa injongo yakhe yokulungisa isiseko sokulungisa irhafu. Kwi 2024-25 yoHlahlo-mali yeMali, uMphathiswa wezeMali wavakalisa ukukhula kweholide yerhafu yama-80-IAC de kube nguMatshi 2030, enika ukuqala ucwangciso oluthe ngqo. Uqingqo-mali lwandisa ingcaciso yenkcazelo “yoshishino olungenakufikeleleka” ukuquka ukuqalisa okubandakanyekileyo kwi-tech, i-Al, kunye nokusungulwa kwemozulu.
Xa bejonge phambili, abagcini-mathiriyeli balindele ukusungulwa kwebhokisi entsha “yogunyaziso lokuzimela-mvume” urhulumente, apho ingeniso efunyenwe kwimvume yamaIndiya izakuhlawulwa ngexabiso eliphantsi (efana ne-UK ne-Ireland). Incoko iyaqhubeka ngokufumana ingeniso yemali ehlawulelweyo ekuthengisweni kwezahlulo ngabatshayi xa ingeniso ibuyiselwa kwisiqalo esitsha kwisithuba seminyaka emibini — isiqabuliso somqulu esinokuthi sivuselele iprojeko.
Oorhulumente bakhuphisana ukunika izikhuthazo ezingcono. UKerala noRajasthan basandul' ukubhengeza ikhulu% ukuba zingangeni kwinkanunu kumsebenzi wokufudusa impahla engashukumiyo kwiincubator, kwaye iGujarat inika umlinganiselo ongaphantsi kwama-50% kwimida yombane ukwenzela ukuqala kwizixeko zeTier-2.
Iingcebiso ezicwangcisiweyo kwiiNkundla zokuQala nokuHlaziya
Ukuqinisekisa ukuba ikho intsebenziswano yerhafu ekhoyo, abathathi-nxaxheba kufuneka basebenzise indlela esebenzayo:
- Ulwahlulo lwe-Obtain DPIT kulwazi lokuqala - le yindawo ephambili yazo zonke iinzuzo zerhafu esembindini. Sebenzisa ingingqi yengingqi yengingqi (startudia.gov.in) kwaye qinisekisa onke amaxwebhu ayalandelelana.
- [[NKQUBO:0] Ukhetho lonyaka weholide yerhafu ngocoselelo - imodeli yaveza ingeniso yokuchaza iminyaka emithathu yengeniso ephezulu ehlawulwa yirhafu. Kuphephe ukubala iholide kunyaka wokulahlekelwa.
- Iincwadi zokuxhasa amashishini afanelekileyo nangagqibekanga – ukuba uqalo lunemisinga emininzi yengeniso (umz., iinkonzo ze-software kunye nokubuza), i-paration iyanyanzeleka ukuba ifumane icandelo 80-IAC.
- [[UMTL:0] Gcina iingxelo ze-R&D zicothe kakhulu – ukucocwa kobunzima obungaphantsi kweCandelo 35, ukugcina iikopi zomhla zeengxelo zophando, iincwadana zelebhu, ii-infoices, kunye noonobumba bemvume ye-DSIR.
- Izibhengezo zerhafu zefayile zengelosi ezikhululayo kumhla ofanelekileyo - Ifomu 2 (yokurhafu yezithunywa zezulu) kunye neMsebenzi 1C (yokuhlalisa iholide yerhafu) kufuneka igcinwe phambi komhla ofanelekileyo wokubuya kokuqala apho kufunwa khona uncedo. Itebhile yamva ingaphumela ekulahlekelweni kwenkululeko.
- Izihlomelo zomgangatho wombuso - urhulumente ngamnye unenkqubo yakhe yoshishino. Yazi ukuba uqalo okanye umzi ufanelekela ukuxhasa umhlaba, amandla, okanye ukubuyisa imali ye-SGST.
- [[UMTL: 0] sebenzisa ugqirha ofanelekileyo werhafu - - unikwe ukuntsonkotha kotyalo-mali lwemida enqamlezeneyo, ukuthotyelwa kwerhafu yezithunywa zezulu, kunye nokukhutshwa kwerhafu, icebiso lobuchule lizihlawulela ngokwalo ekugcineni irhafu kwaye liphepheni izigwebo.
Isiphelo
Izikhuthazo zerhafu zaseIndiya zokuqalisa nokusungula nokusungula izakhiwo zivelise umhlaba otyebileyo worhwebo. Ukusukela kwiholide yerhafu yeminyaka emithathu efunyenweyo phantsi kweCandelo lama-80-IAC ukuya kwingeniso yamakomkhulu, ukukhulula kwerhafu yezithunywa zezulu, kunye ne-R&D, izincopho zezixhobo zenkqubo ye-atkit yomgaqo-siseko zibanzi kwaye, zisetyenziswa kakuhle. Umanyano phakathi koorhulumente abasembindini kunye norhulumente lukwanenkqubo yokuxhasa ebekelwe imali enciphisa umthwalo onzima kwishishini eliselula, kubavumela ukuba bahambisele ubuncwane obuninzi kwimveliso, ukuqesha, ukuqesha, kunye nokwandisa kwemarikeliso.
Ngoxa imingeni enjengokulibaziseka kokuthobela nokucacisa iimpikiswano iqhubeka, isixhasi sokuguqula — esingqinwa kukukhula kweeholide nokubekwa phambili kwemithetho yerhafu yeengelosi — siluncedo. Ukuqalisa nokusetyenziswa kwezixhobo ezintsha ezingenisa ukuqonda nokusebenzisa ezi zizathu zixhasa ukhuphiswano olubalulekileyo. Njengoko i-Indiya iqhubeka ihamba isiya kuqoqosho lwezigidi ezingamawaka amahlanu eezigidi zezigidi zeerandi, la manyathelo erhafu aya kuhlala engundoqo weqhinga lohlanga lokwakha icebo lobuqu, iproject.
Ukuqhubeka ufunda, jonga i-Indiya ekwicandelo lama-80-IAC kunye necandelo 54GB. Ngaphezu koko, kwiifomu ezihlaziyiweyo kunye nenkqubo. ISebe lerhafu linika imigaqo yebhaso [ echaza iinkcukacha kwicandelo 80-IAC kunye necandelo 54GB.