Ukwazisa: Ukubeka Indawo Entle Yerhafu Njengendawo Entsha EIndiya

Ukutshintsha ukusuka kumsebenzi ohlawulelweyo ukuya kumsebenzi okhululekileyo eIndiya kungumqaqoba obalulekileyo onika ububhetyebhetye, ukuzilawula, nethuba lokwakha into ethile yakho. Noko ke, oku kutshintsha kuzisa iqondo lokufunda elithe ngqo ekulawuleni imali yakho, ingakumbi amatyala erhafu akho. Ngokungafaniyo nomsebenzi wesithethe apho umqeshi wakho akhulula irhafu kumthombo (TDS) kunye nentelekelelo ezininzi kuwe, njengomkhokeli okhululekileyo, njengomntu obekekruswayo yimfanelo kuzo zonke irhafu – ekubhaliseni nasekulondolozeni irhafu nakubuyiseni irhafu. Ukufumana oku kwasekuqaleni kunokukusindisa kwimiqathango, inzala, inzala, noxinezelo olungeyo. Lo khokelo luza kuwenziswa kuwe, ukunciphisa ngokufanelekileyo, ukunciphisa irhafuthelo lwakho ngokusemthethweni, kwaye ugcine irhafu e-Indiya.

Ukuyiqonda Irhafu Yakho Njengenkululeko EIndiya

Phantsi komthetho werhafu wase-Indiya, ii-oclances zicaciswa njenge- abantu abasebenza ngokwabo. okanye izinyuko [. Ingeniso yakho ithathwa njenge "ziphuma emsebenzini" okanye "ziphuma eshishinini," kuxhomekeke kwindlela osebenza ngayo. Oku kuchaphazela indlela olinganisela ngayo ingeniso yakho, ezothelekelelo ungazichaza ngayo, nendlela onikela ngayo ingxelo yengeniso yakho. Umthetho werhafu, 1961, unika izicwangciso zerhafu ezithekileyo zexabiso labantu ngabanye, kwaye ukhululekile kwixabiso elithengwa ngabanye abahoxiweyo, abanikezelwe ngokwemiqatha yerhafu ephantsi kwecandelo eliyi-44.

Intengiso Ephambili Yerhafu Kubantu Abakhululekileyo

  • [[UMTL:0] Irhafu efunyenweyo: Isekelwe kwingeniso yakho yomnatha ehlawulwayo (imali ehlawulwayo ethabathe izincopho ezivumelekileyo), irhafu njengexabiso elifanelekileyo elifanelekileyo kubantu ngabanye.
  • Irhafu ye-Advance: Ukuba ityala lakho lonke lerhafu emva kokuba i-TDS igqithe kuma-7610 000 ngonyaka wemali, kufuneka uhlawule irhafu yangaphambili ngamacandelo amane (15% ngoJuni 15, 45% ngoSeptemba 15, 75% ngoDisemba 15, kunye nekhulu eli-100% ngoMatshi 15).
  • [[NKQUBO:0] Ulungile kunye neeNkonzo zerhafu (GST): Ukuba ujiko lwe-aggregate olwenziwa ngonyaka ukusuka kwiinkonzo ze-frecurence idlula 7620 lakh (2016 lakh kumacandelo akhethekileyo), kufuneka ubhalise i-GST, unike i-GST kwiinvoices, kunye nefayile ebuyayo ngenyanga/ngonyaka.
  • Irhafu Ethile Ixhomekeke kwindawo ohlala kuyo, kungafuneka uhlawule irhafu engoochwepheshe okanye ezinye irhafu zasekuhlaleni.

Ukuqonda ezi mbopheleleko kusisiseko sokuceba irhafu. Ukungazi nabani na kuzo kunokukhokelela kwisohlwayo nakwiisaziso esisemthethweni.

Inyathelo 1: Fumana Uze Uhlaziye Icala Lakho

Inombolo ye-Akhawunti esisigxina (PAN) inyanzelekile ekuhlawuleni iibhaso zerhafu, ukwamkela iimali ezivela kubaxhasi abakhupha iTDS, kunye nokuzibiza ii-refunds. Ukuba sele une-pane esuka kwimihla yakho eqeshiweyo, qinisekisa ukuba iyasebenza kwaye idityaniswe neAadhaar yakho. Ukuba akunjalo, yenza ngoko nangoko usebenzisa [[FLT: 0] ukukhupha isebe lerhafu ye portal[[. Gcina iinkcukacha zakho ze-pane, njengoko uzakufuna ukuba zibhaliswe, ii-akhawunti ze-banki, kunye nomxhasi kwi-voicnic.

ITP: Gqibezela udidi lwakho lwenkqubo kwi 'I-Individial" (hayi "Ikhompany" okanye "Firm") ukunqanda iingxaki. Kwakhona, qinisekisa idilesi yakho neenkcukacha zoqhakamshelwano zikhoyo, njengoko isebe lingathumela isaziso okanye ii-refounders ngeposi.

Inyathelo lesi-2: Khetha indlela ophendula ngayo uze Ugcine Iingxelo Ezinokufumaneka

Njenge Freelancer, ungakhetha phakathi kwe ` merikale (ekhoyo) okanye sh (recects) isiseko sobalo. Abakhululi abaninzi bakhetha isiseko semali - urekhoda ingeniso xa uyifumene, kwaye iindleko xa uzihlawula. Oku kulula kwaye kuvumelana neengxelo zakho zebhanki. Nayiphi indlela oyikhethayo, uyigcina injalo.

Oko Kufanele Kugcinwe Kwingxelo

  • Iingxelo zemali ezifunyenweyo: Zonke ii-invocies ezinyusiweyo, ii-lisithi ezihlawulwayo (ukudluliswa komzi, iikopi ezikhutshelweyo, ii-screenshot zamanani), kunye ne TDS iziqinisekiso (FORm 16A) ezivela kubaxhasi.
  • Iingxelo ze-Expense: IiBhili zezixhobo (i-aptop, i-software, i-Internet), iindleko zohambo, irente yeofisi (ukuba ikho), iinkcitho zobuchule (i-akaundial, amagqwetha), iimali ze-inshorensi, kunye nayo nayiphi na enye inkcitho yeshishini.
  • [[UMKCIT: 0] Iingxelo zamakhadi okuthenga ngetyala: Gcina iingxelo zenyanga njengobungqina bentengiso.
  • [[UMTL: 0] Izivumelwano zemali nezivumelwano: izivumelwano zeFreeance kunye nabaxhasi zinokubanceda bathethelele ingeniso neendleko.

Sebenzisa i-software enika ingxelo okanye kwaneprogrampu elula yokulandelela yonke into. Injongo kukuba nomzila ocacileyo, ophicothwayo owenza ukuba iscreen secreen elula kwaye imelane novavanyo. Ukhokelo oluneenkcukacha, bhekisa kulawulo [[FLT: 0] olucacileyo lwe-pasethi ekhutshelwayo kwirekhodar-rekhoda.

Inyathelo 3: Ubhaliso noMbutho

I-GST isoloko iyindawo edidayo kwimizila ekhululekileyo. I- Evalute ukuba ufuna ukubhalisa ngokusekelwe kujiko lwakho [[FLT: 0]. Oku kubandakanya ixabiso elipheleleyo lokunikezela, iinketho ezihlawulelweyo, iinketho, kunye nokuthunyelwa ngaphandle kulo lonke elaseIndiya, elibalelwa kwisiseko se-MON-Indiya. Ukuba ujikelezo lwakho lungaphezulu kwe \\20 lakh (8810 lakh lanux lanutementmentmentmentes athetemms atm, Uttankarkhand, etc.), ubhaliso luyimfuneko.

Iingenelo Zobhaliso Lokuzithandela

Nokuba ujikelezo lwakho lungaphantsi komqobo, ukubhalisa ngokuzithandela kunganenzuzo ukuba uninzi lwabaxhasi bakho ngamashishini e-GST abhalisiweyo. Kukuvumela ukuba uqokelele i-GST kuzo, uyinike ityala elingenisiweyo kwi-invoice yakho yeshishini (njenge-laptops, i-software, amatyala e-Internet). Noko ke, longeza noxanduva oluthobelayo – kufuneka ubuye (GSS-3B ngenyanga okanye ngekota, kunye ne-GSTR-1 ukuze unikezele ngaphandle) kwaye ugcine iirekhodi ezifanelekileyo.

Ukuba ubhalise phantsi kwe GST, abaxhasi bakho bangafumana ingeniso yerhafu kwirhafu oyihlawulayo, enokwenza iinkonzo zakho zibe nomtsalane. Kodwa khumbula: Kufuneka unike i GST- compliant invoice kunye nefayile zibuya ngexesha ukunqanda iindleko zasemva. Cwangcisa umphathi [[FLT: 0]GST ukwenzela ipakethi yokubhalisa nokubuyisa.

Inyathelo lesi-4: Lungisa isiCwangciso sokuThwalisa irhafu (Ukruthakrutha 44ADA)

Ukuba zonke iirisithi zakho ezipheleleyo ezisuka ekukhululekeni (njengolu hlobo oluchaziweyo phantsi kwecandelo 44ADA, oluquka onjineli, abayili, abaqeshi, oonobhala benkampani, kunye nezinye izifundiswa ezininzi) azidluli kwi-7650 lakh kunyaka wemali, ungakhetha isicwangciso serhafu esithe ngqo. Ngaphantsi koku, ingeniso yakho ithathwa njenge 50% yemali yakho enkulu. Akuyomfuneko ukuba ugcine iincwadi ezinenkcukacha zeengxelo okanye uphicothe iingxelo zakho. Oku kunciphisa iindleko zokuthobela.

Ibalulekile: Isicwangciso asiyomfuneko. Ukuba iindleko zakho ziphezulu kune 50% yee-lisithi ezibhityiweyo, kufuneka ukhethe ukhe ulandelise ingeniso yokwenene. Kwakhona, xa ukhetha udweliso lwendlela, awunakukhetha kwakhona emva kwiminyaka emihlanu elandelayo. Ngoko khetha ngobulumko. Ukuze ufumane inkcazelo enenkcukacha, bona umbhalo werhafu kwicandelo 44AA[FLT].

Inyathelo 5: Yandisa izindululo Phantsi kwamacandelo alungileyo

Ucwangciso olusebenzayo lunganciphisa ingeniso yakho ehlawulwayo. Njengomntu okhululekileyo, ungafumana iincopho zenkcitho ngokunjalo nangokubhekiselele kuphela kwishishini lakho. Nazi izincopho ezingundoqo zokuqwalasela:

Iingcebiso eziqhelekileyo

  • Irelathi ye-ofisi kunye neziphakamisi-zixhobo: Ukuba uqesha indawo yokusebenzela eyahlukileyo, irente, umbane, kunye ne-Intanethi. Ukuba usebenza ekhaya, thatha isabelo esilinganayo seendleko zendlu (ukhetho, i-Internet, irhafu yempahla). ISebe le-Invocioth quage livumela uqikelelo olufanelekileyo, kodwa zimisele ukuyithethelela.
  • Imali kunye nezibonelelo: I-Laptops, iikhompyutha, abashicileli, izitishi, iilayisensi ze-software, kunye neselula yeselula. Kwizinto ezixabisa ngaphantsi kwama-2525 000, ungafumana uthengiso olupheleleyo ngonyaka wokuthenga. Kwizinto ezithengwa, uhlahlo-lwabiwo-mali oluphezulu luyasebenza.
  • [[UMTL:0] I-'travel' kunye nokudluliswa: Uhambo lwangaphakathi lweentlanganiso zabaxhasi, iingqungquthela, kunye nohambo olunxulumene noshishino. Gcina ii-isithili kunye neencwadi zengxelo.
  • Iindleko zomsebenzi: Imali ehlawulwayo ukuqesha ababali-mali, amagqwetha, okanye abacebisi berhafu okanye amacebiso asemthethweni.
  • Imali ehlawulwayo yempilo (I-application 80C), i-inshorensi yobomi (Ukxutyolo-80C), kunye ne-inshorensi yempahla yeshishini.
  • Ezinye iindleko zoshishino: iintlawulo ze-website, iindleko zolawulo, izibhengezo, izibhengezo, imirhumo, iincwadi, iiklasi zoqeqesho, kwaneziselo zoonongendi (ekukubekeni ummiselo).

Ukongezelela, ungafumana uhlaziyo phantsi kweSahluko VI-A (80C, 80D, 80E, njl.njl.) ukwenzela utyalo-mali kunye ne-inshorensi. Kodwa khumbula: Ezi zibekwe ecaleni kwaye zahlulwe kwintengiso yeshishini. Sebenzisa ikhaltyuleyitha yerhafu okanye jonga i-CA ukuqinisekisa ukuba ikhona.

[[UMTL: 0] Isohlwayo: ixela kuphela iindleko zorhwebo zokwenyani. Izincopho ezithe tye zikhuthaza uhlalutyo kunye nokungavunyelwa.

Inyathelo 6: Qokelela Uze Uhlawule Irhafu Ngexesha Elifanelekileyo

Ngokungafaniyo nabasebenzi abahlawulwa ngeTDS abathe badelwa kwihecket nganye, abahlawuleli kufuneka bahlawule irhafu yabo kwangaphambili ukuba ityala liphelele lingaphezulu kwe-7610 000. Oku kuquka irhafu yengeniso kunye ne-ces. Ukungaphumeleli ukuhlawula irhafu kwangaphambili kutsalela inzala phantsi kwecandelo 234B nelama-234C – ngoku 1% ngenyanga kwimali encinane.

Iqonga Lerhafu Eliphambili

  • Kwi okanye phambi [[UMTL: 0] Juni 15[UMTL: 1]: Pasa ubuncinane 15% yetyala lerhafu eliqikelelweyo.
  • Ngapha okanye phambi [[UMTL:0] bhazamo 15[[UMTL:1]: Pasa ubuncinane i 45% yongezelelo (kuquka intlawulo kaJuni).
  • Ngapha okanye phambi [[UMTL: 0] Ibhastile 15[[UMTL:1]: Pasa ubuncinane 75% yonyuso.
  • Kwi okanye phambi [[UMTL: 0] wenyanga 15: Pasa i 100% eseleyo.

Uqikelelo lwengeniso yakho ngokwekota esekelwe kwirisithi ezona ndleko zaziwayo. Ungahlaziya uqikelelo oluthe lwavela kamva ukuba ingeniso yakho iyatshintsha. Ngamaxesha onke hlawula nge-intanethi usebenzisa i-Challan 280 (khetha udidi "002" ngerhafu yengeniso). Gcina ubungqina bokuhlawula.

Ukuba uphantsi kwecebo lokuzingela (unyuso 44ADA), kusafuneka uhlawule irhafu yangaphambili kodwa kuphela ngencopho enye ngoMatshi 15 – ukhululwe kwiqumrhu lokuqala.

Inyathelo 7: Ifayile Irhafu Yakho Efikayo (I-IT) Ngokuchanileyo

I-flacters kufuneka ifakelwe ifayile -3 (ingeniso ephuma kushishino okanye kumsebenzi weencwadi zee akhawunti) okanye TR-4 (I-Sugam) ukuba ukhetha irhafu ekhutshiweyo phantsi kwecandelo 44ADA. Umhla ofanelekileyo wemibhobho yemali ngu [[FLT:]] Joly 31: wonyaka wohlolo, kodwa ukuba uyafuneka ukufumana iingxelo zakho eziphindiweyo (iiii-gross ezigqithisileyo ezi-950 kwaye hayi ezikhethelwayo ukuqokelelwa kwendlela yocwangciso), umhla ofanele [FT: [FT][FFFOL]

Iingongoma Ezingundoqo Ngoxa Usongwa

  • Quka zonke imithombo yengeniso: ukukhulula, inzala yasebhankini, ingeniso yamakomkhulu, irente, njl.
  • Ingxelo yeTDS yaxelwa ngabaxhasi – idibanise neFomu 26AS (uxwebhu lwakho lwetyala lerhafu).
  • Zincome zonke iintengiso ezifanelekileyo kunye nokungahlawulwa.
  • Qinisekisa ukubuya kwakho ngombane usebenzisa i-Aadhaar OTP, ugcino-mali lwenethi okanye ityala elikhupha amanzi.

Ziphephe iimpazamo eziqhelekileyo ezifana nokungaxeli kakuhle, ukungaxoxi i TDS, okanye iinkcukacha zocwangciso ezingekhoyo. Ukuba akuqinisekanga, qesha umgcini- mali oqeshiweyo okanye sebenzisa i-software ethembekileyo yerhafu.

Inyathelo 8: Liqonde Irhafu Yamandulo Etsha Uze Ukhethe Ngobulumko

Kubantu abakhululekileyo, ukhetho phakathi kolawulo lwakudala lwerhafu (nezincopho) kunye norhulumente omtsha (amaqondo aphantsi kodwa kungekho zincopho) lunzima. Ulawulo oludala lukuvumela ukuba uthenge zonke iindleko zoshishino kunye neSahluko VI-A, ezinokuyinciphisa ngokuphawulekayo ingeniso ehlawulwa yirhafu. Urhulumente omtsha unika ipesenti esezantsi kodwa ukhulula izincopho ezininzi (kuquka Icandelo 80C, 80D, HRA, kunye neendleko zeshishini ngaphandle kwembalwa).

Ekubeni abahlawuleli beneendleko ezininzi zeshishini ezingasebenzisekiyo, urhulumente omdala usoloko eluncedo kakhulu ngaphandle kokuba amarisithi akho aphezulu asezantsi kakhulu kwaye awunazo iindleko. Sebenzisa ikhaltyulethi yerhafu ukugqiba nyaka ngamnye. Ungatshintsha phakathi koorhulumente minyaka le, kodwa xa ukhetha ukuphuma kwirhafu ebhankini, awunakukwazi ukuphinda ungene iminyaka emihlanu (uhlukane nokhetho lolawulo).

Inyathelo 9: Ceba ukuthatha umhlala-phantsi nokhuseleko loluntu

Abaphathi berhafu abafanele ukuthobelana – bamalunga nokwakha ubutyebi bexesha elide. Qwalasela igalelo kwii-akhawunti zomhlala-phantsi ezinika iingenelo zerhafu:

  • [[UMTL: 0] Imali enika inkxaso-mali (PPF): Phezulu ukuya ku- 761.5 lakh ngonyaka ifanelekela ukunyuselwa phantsi kwecandelo 80C.
  • Inkqubo yelizwe yePension (NPS): Unyuso olongezelelekileyo oluya kutsho kuma-760,000 phantsi kwecandelo 80CCD(1B) ngaphezulu nangaphezulu komlinganiselo wama-80C.
  • [[UMTL: 0] Udweliso lokugcina olunxulunyanisiweyo (ELS): Ukubeka irhafu kunye nemali ngesitshixo seminyaka emithathu-inyanga.

Kwakhona, cinga ngokuthenga i-inshorensi yempilo (i-Interst 80D) kunye ne-inshorensi yobomi ukuze ikhuselwe ngemali.

Inyathelo 10: Kuphephe Ukurhwebelana Ngeempazamo

  • [[UMTL:0] Ukwaphula irhafu yangaphambili: Abakhululi abaninzi abakhululekileyo ngonyaka wokuqala bacinga ukuba bangahlawula yonke into ngexesha lokufaka ifashoni, nto leyo ekhokelela kwisohlwayo senzala.
  • Akabhalisi i-GST phezu kwako nje ukunqumla umda: Kwanokuba uyalibala, isebe lingalandela ujiko lwakho kugcino-lwazi lweTDS lomxhasi kunye nezohlwayo ze-levy.
  • [[UMTL: 0] Ityala leTDS elinika intengo: abaxhasi basoloko besusa iTDS phantsi kwecandelo 194C okanye 194J. Khangela IFOM 26AS kwaye ulandele incopho nganye. Ukuba umxhasi akaphumeleli ukugcina iTDS, awunakufumana ityala; landela phezulu.
  • Ukukhupha iindleko zobuqu njengeendleko zoshishino: Ukugcina umgca ocacileyo phakathi komntu ngamnye noshishino. Isebe lingakhulula kunye nesohlwayo.
  • Ifomu ye-ITR engalunganga: Usebenzisa ITR-1 (Sahj) esetyenziselwa abantu ababoleweyo ayichanekanga kwaye izakukhokelela kulibaziseko lokubuya.

Ukuphepha lemigibe, gcina ikhalenda yerhafu enexesha elimisiweyo lokunika irhafu, i-GST ibuyisela, kwaye i-ITF. Izikhumbuzo ezizenzekelayo.

Ixesha Lokujongana ne-akhawunti edwelisweyo (CA)

Ngoxa abahlawuleli benokukwazi ukulawula iifatyi ezisisiseko zerhafu, uncedo loogqirha luba luxabiseke kakhulu xa:

  • Imali yakho epheleleyo yonyaka idlula ku-7650 lakh (imfuneko efunekayo).
  • Unemisinga emininzi yengeniso okanye abaxhasi bangaphandle.
  • Ufumana isaziso serhafu okanye ukhethwe ukuze uvavanywe.
  • Akuqinisekanga ngeentelekelelo ezintsonkothileyo okanye ulwahlulo lweGST.
  • Ufuna ukunciphisa irhafu ngokusebenzisa istructer esemthethweni (umz., ukwenza ifemu elinganiselweyo okanye yomanyano).

ICA elungileyo inokukusindisa ngaphezu kweendleko zayo zerhafu ize ikhusele iimpazamo ezibiza imali eninzi.

Xa Ujonga Phambili: Ubhatalo lwamanani Nerhafu

Urhulumente wase-Indiya unyusa ukuthobela irhafu. ISebe lerhafu elingenisa imali ngoku lisebenzisa ugcino-lwazi oluvela kwiibhanki, iingcango, kwaye i-GST ibuyela kwimivuzo yokuzalisa nokufumana ukungangqinelani. Njengomntu okhululekileyo, uqinisekisa ukuba yonke ingeniso yakho iyavakaliswa, kwaye yonke intlawulo iyabhatalwa. Sebenzisa ii-akhawunti zebhanki zeshishini kwaye uphephe ii-risiti zemali ngaphezulu kwe-762 lakh.

Kwakhona, qaphela intlawulo entsha eqokelelwe eMthonjeni (TCS) kunikezelo lwamanye amazwe phantsi kweLiberatefication Remittance Scheme (LRS). Ukuba ufumana intlawulo evela kwelinye ilizwe edlula kumaqonga afana nePachal, ukudlulisela uGipwise, okanye ukudluliswa kwebhanki, uqinisekisa ukuba uyavumelana nemithetho yentengiselwano yamanye amazwe kwaye unike ingxelo yempahla yangaphandle ukuba iyafuneka.

Isiphumo: Yakha Ishishini Lerhafu

Ukulawula amatyala erhafu ngokunempumelelo akuthethi nje ukuphepha izigwebo – kukukhulula ikomkhulu ukuze uphinde usebenzise ubuchule bakho, izixhobo, kunye nokukhula. Ngokuqonda iimbopheleleko zakho, ukugcina iingxelo ezicocekileyo, ukuthenga zonke iintengiso ezifanelekileyo, nokuhlala uphezulu kwerhafu, iGST, kunye nokucwangcisa ixesha elimiselweyo, unganikela ingqalelo kwimisebenzi oyenzayo engcono kakhulu kubathengi bakho. Ukunikela ingcebiso elikhethekileyo kubathengi bakho kuzele amathuba, kwaye umele ugcine irhafuthe-mali eninzi, kwaye uya kuqinisekisa ukuba ugcine irhafuthelo lwakho nyaka ngamnye njengoko ingeniso ikhula, kwaye uyathanda ukufuna icebiso xa ufumana amanani anzima. Ikamva lakho liphantsi kwaye uya kukwenza umbulele.