Isizathu Sokuba Ukulungiselela Irhafu Kumele Kulungiswe Impahla EIndiya

Ukulungiswa kwempahla eIndiya asikokuzilungisa nje okanye ukuhlaziya ngokuyibeka phantsi kwemali okanye ukuyimisela ngokusemthethweni, sisigqibo semali esinemiphumo ebalulekileyo yerhafu. Nokuba ungumnini-khaya ophucula indawo yokuhlala yokuqala okanye umnikazi wokulondoloza irhafu, ucwangciso lwerhafu olufanelekileyo lunganciphisa imali yakho yonke, ukwandisa uhambo lwemali, kwaye uqinisekise ukuba uthobelana noMthetho weMali-Masipala ohlawulelweyo, 1961. Ngaphandle kokuceba kakuhle, ungaphoswa kwiinkcitho ezisemthethweni okanye ukhuthuze iimfanelo zerhafuthelo. Lo khokelo lunelisa iinzuzo ezingundoqo zerhafuthezo, imigaqo ehlawulwayo, imfuno efunekayo, kunye namanyathelo asebenzayo ukuze uncede ukwandisa imali egcinwe kwimisebenzi yokulungisa izakhiwo zokuhlaziya i-Indiya.

Iindleko zokulungisa zingahlelwa ngokuphandle kwiindidi ezimbini zenjongo zerhafu: uphuculo lokongamela kunye nokulungisa okanye ulungiso. Ukuqonda olu mahluko kubalulekileyo kuba inkqubela-phambili ilungele ukuhlaziywa kwexabiso kunye nerhafu ngexesha elithile, ngelixa ukulungiswa kudla ngokungabikho ngonyaka okwenziwe ngawo ukuqesha izinto ezithile. Ikhowudi yerhafu yaseIndiya inika amalungiselelo aliqela akhethekileyo phantsi kwamacandelo afana no 80C, 24(b), kunye no-80EA, kunye nemithetho yokuhlahlela phantsi koMthetho we-Ingeniso yerhafu. Siya kuhlola nganye kwezi zinto ngokweenkcukacha, kunye neenkqubo ezisebenzayo zokuyilungisa indawo yakho yerhafu.

Ukuqonda Iingenelo Zerhafu Ezikhoyo Ukuze Kulungiswe Impahla

URhulumente waseIndiya unika izikhuthazo zerhafu ukuvuselela ipropati ukuze akhuthaze ukuphuhliswa kwezindlu, ukukhuthazwa kwamandla, nokukhula kwezoqoqosho. Ezi nzuzo zifumaneka zombini ngenxa yokuzibhokoxa nokuqesha izinto, nangona imeko nomlinganiselo zingafani.

Uthumelo phantsi kwecandelo 80C ukwenzela umvuzo oPhakathi noMphathiswa

Icandelo 80C livumela ukuhlaziywa kwemali ehlaziyweyo ukuya ku - 761.5 lakh ngonyaka onyaka ngamnye kwiindleko ezifana nokuhlawula isixa esiyintloko semali ebolekiweyo yasekhaya, isigxina semali ebolekiweyo, kunye nemali ebhaliswe ngokusemthethweni. Ngoxa ukuhlaziywa kokuhlaziywa kwazo ngokwazo kungagqunywa ngqo phantsi kwama-80C, nayiphi na imali ebolekiweyo ethathelwe ukubuyiselwa okungakumbi (efaneleke njengenkqubela yekomkhulu) inokuphathwa njengemali ebolekisiweyo, kwaye inxalenye ephambili yokuhlawula iyafaneleka. Oku kunikezelwe ukuhlaziya kugqityiwe kwisithuba seminyaka emihlanu ukusuka ekupheleni konyaka wemali ebithathiwe yimali. Oku kusoloko kutyeshelwa ngaba kuthengwa ngokuhlawulelwa ngokuhlawulelwa, ngoko kubalulekile ukuqinisekisa ukuba isivumelwano sokubolekisa imali sikhankanyiwe ngokungqalileyo njengenjongo.

Ukujolisa phantsi kweCandelo 24(b) ukuze kufumaneke iNkxaso kwiNdlela yokuHlaziya

Inzala ehlawulwa kwimali ebolekiweyo ethatyathwe ukuhlaziywa okanye ukubuyiselwa kwakhona kwempahla inganconywa njengentlawulo ephantsi kwecandelo 24(b). Kwindawo esebenzayo, unyuso oluphezulu yi-932 lakh ngenani. Kwindawo yokuqesha, akukho mda uphezulu; yonke inzala ingakhutshwa kwingeniso eqeshiweyo. Noko ke, ukubuyiselwa kufuneka kube yinto ekhoyo ekhoyo ````inkonzo'' eqhelekileyo, kwaye imali ebolekisiweyo kufuneka ithatyathwe ngokukhethekileyo ngenxa yale njongo. Oku sisixhobo esinamandla sokucwangcisa uhlaziso olukhulu phambi kokukhulula okanye njengenxalenye yeprojekthi yempahla.

UHlahlo lwaNgaphantsi kweCandelo 80EEA ukwenzela

Ngo-2019-20, iCandelo lama-80EEA linikela ukuhlaziywa okungakumbi kwemali ekhoyo ekwinzala yemali ethatyathwe kwindlu ehlala kuyo enexabiso lemali yetem-msvani engagqithi ku-7645 lakh. Ngelixesha inxulunyaniswa nentengo entsha, isinyusi siyasebenza ukuba imali ebolekiweyo iyathathwa ukuhlaziywa kwempahla ekhoyo elungele ukuhlaziywa njengeyunithi yezindlu ezifikelelekayo. Eli lungiselelo limiselwe ukuphelelwa emva kokuphela konyaka wemali, kodwa njengexabiso lakutshanje lemali, ihlala ikho ukwenzela ukuboleka imali ebhankiweyo ngaphambi koMatshi 31, 20222. Abanikazi berhafuthiswayo kufuneka baqinisekise imeko yangoku kunye ne-othenki efanelekayo.

ezihlawulweyo ezihlawulweyo

Ngezinto ezigcinwe njengempahla yeshishini okanye eziqeshiweyo, indleko zokulungisa inkqubela phambili yekomkhulu zingabizwa njengohlahlo phantsi koMthetho weMali yerhafu. Uhlahlo lwezakhiwo zokuhlala ludla ngokunciphisa i-10% ngexabiso elibhaliweyo. Kwimeko yezakhiwo zorhwebo, umyinge wokwahluka. Okubaluleke kakhulu, kuphela ixabiso lenkqubela-phambili, hayi ixabiso lomhlaba . Oku kuvumela abanini-mpahla ukunciphisa ingeniso yabo ehlawulwa yirhafu kwiminyaka emininzi, ulungelelanisa iindleko zerhafuzo zezoqoqosho nohlaziyo.

Ukuthi ukuhlaziywa kohlahlo-lwabiwo, uhlaziyo kufuneka lwahlulelwe njengenkcitho yekomkhulu kunokuba lube yimali yengeniso. Umzekelo, ukuthabathela indawo uphahla, ukongeza igumbi elitsha, okanye ukufaka inkqubo yamandla elanga kuya kuba likomkhulu; ukulungisa i-faucet evuzayo okanye ukupeyinta igumbi elinye kuyakuba yindleko yemali ehlawulwayo kunyaka omnye. Ukulondoloza iingxelo ezineenkcukacha kunye neendleko zoko kuxhomekeke ngokufanelekileyo kukuphepha iimpikiswano nesebe lerhafu.

Imisebenzi yokulungisa iprojekthi

Ukulungiselela irhafu ngokunempumelelo kufuna ucwangciso olunempumelelo. Ngeli ngezantsi ziingcebiso ezinokwenziwa ngabanini-khaya nabatyali-mali ukuze baphucule indawo yabo yerhafu.

Uxwebhu Olungagqibekanga

Iindleko zonke ezinxulumene nokulungisa kufuneka zibhalwe: ii-invonice ezisuka kwizakhiwo, ii-lisithi zezinto, iingxelo zebhanki kunye namaxwebhu okubolekisa ngemali. Ukulungisa iprojekthi yengqesho, ukugcina ii-akhawunti ezahlukeneyo zokuphucula ikomkhulu nokulungisa. Uxwebhu olufanelekileyo lukhuselo lwakho lokuqala xa kuthelekiswa nophicotho-zincwadi lwerhafu. ngaphandle kweengxelo, kwanezincopho ezifanelekileyo zemali zinokungavumelekanga. imibhalo yamanani iyamkeleka, kodwa iqinisekisa ukuba iyafumaneka kwaye iquka umhla, umlinganiselo, inkcazo yomsebenzi, kunye neenkcukacha zomthengi.

Umahluko Phakathi Kokulungiswa Neziko Elikhulu

Umahluko phakathi kolungiso (olunokwenzeka ngonyaka omnye wokwenza uphando) kunye nenkqubela-phambili (eyenziwe ngexesha elithile) yi-feact. Irepairs ibuyisela impahla kwimeko yayo yasekuqaleni ngaphandle kokwandisa ixabiso layo okanye ubomi obuluncedo. iinguqu zeqonga zeCheada [ zongeza ixabiso, zongeza ubomi bempahla, okanye zilungelelanise ukusetyenziswa kwayo okutsha. Imizekelo yokuphuculwa komgangatho omtsha: ukongeza umgangatho omtsha, ukufaka inkqubo ephakathi kwemeko yomoya, ukuseka isebe lendlu. Imizekelo yokulungisa: ukulungisa iwindow eyophukileyo, amadoda adityanizayo, iindonga ezidityanileyo. Ukuba udibanisa ulungiso lwepropati, ulungiso oluncinane, ukulungisa umgaqo-rhafunxa; ukucebisa irhafunxa; ukucebisa.

Ukubuyiselwa Kwexesha Lokwandisa Iinzuzo Zerhafu

Imithetho yerhafu kunye nemiqathango yokuhlaziywa kwemali eqingqiweyo ifanele itshintshwe ngoqingqo-mali ngalunye. Ukuba uceba ukuhlaziya okukhulu, qwalasela ukunyuka kweendleko ukutyhubela iminyaka emibini yemali ukugcina iintlawulo zemali zingaphantsi kwemiqathango yokuthengwa. Umzekelo, phantsi kweCandelo 24(b), inzala yempahla ozisebenzelayo igawulwa kwi-762 lakh ngonyaka. Ukuba ulungiso lwemali ebolekiweyo lungaphaya konyaka omnye, unganciphisa intlawulo lwemali yemali ebolekayo ukuze isongeze inzala yaloo nyaka, okanye ixesha lokuyilungisa ukuze loo mali idityalwe ngokwemigangatho. Ukongezelela, ukuba ulindele ukuba iindleko ezinokunyuka ngonyaka omnye, ukunyuka okunokunyuka kwemali ozihlawula ngaloo nyaka kunganciphisa irhafuthensike ngokufanelekileyo ngakumbi.

Unyuselo lwamandla olukwiqondo eliphezulu lokukhupha

Ngeli xesha ingaphangalelenga njengakwamanye amazwe, iIndiya inika izikhuthazo ezingangqalanga ekuphuculweni kwamandla. Ukufakela iipali zelanga, iifestile ezingasebenzi kakuhle, okanye inkqubo yokuvuna amanzi emvula kungafanelekela ukuhla kwexabiso lexabiso okanye, kwamanye amazwe, ukukhulula phantsi kwemithetho yerhafu yempahla. Ngokuthe ngqo, ixabiso lokufakelwa okunjalo lingaqukwa kwinkqubela phambili yekomkhulu, ngaloo ndlela kufanelekile ukuhla kwexabiso. Olunye ulwakhiwo oluluhlaza lunganika inkxaso yentengiso yempahla koomasipala abathile.

Qondisa Phambi Kokukhulula Impahla

Ukuba uceba ukuqesha indawo, gqiba zonke iindleko ezinkulu zokulungiswa phambi kokuba inkampani ihambe. Oku kuqinisekisa ukuba amaxabiso okulungisa asetyenziswa njengekomkhulu eliphambili letshafu, kwaye ukunyuka kwexabiso kungajongwa kunyaka wokuqala wengeniso yokuqesha. Ukuba uyalungisa emva kokuba i-partland ithathe indawo, ezinye iindleko zingathathwa njengeendleko ezikhawulezileyo, kodwa umgca ungafihlwa. Ulungiso lwangaphambi kokulungiswa komthetho lukwakuvumela ukuba umisele irente ephezulu, uphucule ngakumbi ukubuya kwakho kwimali yotyalo.

Ukuqwalaselwa Okusemthethweni Nokuququzelelwa

Iingenelo zerhafu zihambisana neembopheleleko. Izindululo kufuneka zivumelane nemithetho yokwakha yasekuhlaleni kunye nemvume, okanye ungazi kulahlekelwa zingeniso zerhafu kunye nesohlwayo.

Fumana iimvume ezifunekayo

Ngaphantsi koMthetho (Ulawulo noPhuhliso lokwenyani) kunye noMthetho (RERA) nomasipala ngemithetho, iinguqu zokwakha zisoloko zifuna imvume ngaphambili. Ukuba uphumeza ulwakhiwo olungagunyaziswanga, isebe lerhafu lingaphatha iindleko njengezingasetyenziswanga kuba i-asterective ngokwayo iba yi-octal. Ukukhusela iincopho, ukuqinisekisa ukuba unemvume yokwakha kunye neziqinisekiso zokugqitywa. Oku kubaluleke ngakumbi xa uthelekelela uhlaziyo lwezincomelo lwenkomfa kwimpahla ezizisebenzelayo, njengoko iSebe lerhafu licela ubungqina bokuthobela.

I-GST kwiinkonzo zokuBekwa kweNtlekele

Iinkonzo zokubuyisa ipropati zitsala iiFales neNkonzo zeTshetshi (GST) kwi-5% yemisebenzi yokuhlala (ukuba ubungakanani bempahla bungaphantsi kwama-60 sq. iimitha kunye nexabiso lifikelela kwi-7645 lakh, ipesenti esezantsi yokusebenza). Iimpahla zorhwebo, isantya si-18%. Ukuba ungumnini wendawo oqeshiweyo, iGST inokubhatalwa njengemali yerhafu yemali engeni kuphela ukuba ubhaliselwe phantsi kwe-GST kwaye ukuqesha kuhlaziywa kwemali yemali yeshishini (umz., ukuqeshala). Kwimisebenzi yobuqu, i-gST yindleko yobuqu, i-GST ayinako ukubiza ingeniso. Noko ke, unakho ukongeza ixabiso lemali ye-GST kwimali ephambili yokuphuculwa, ukwandisa i-decimbibiliko yesiseko semali eqeshiweyo.

Ikomkhulu Lifumana Iengxaki Xa Lithengisa

Ukuzilungisa kungachaphazela ingeniso yerhafu xa uthengisa ipropati. Ixabiso lentlawulo yekomkhulu lidityanisiwe kwixabiso lokufumana, ukunciphisa inzuzo yemali ehlawulwayo. Oku kuluncedo kakhulu ukuba wenza inkqubela ebalulekileyo kwixesha elithile kwaye uthengise kamva. Ukuzingqina oku kuluncedo, kufuneka ugcine iingxelo ezineenkcukacha zenkcitho yokuhlaziya ngexesha lokuphatha. Izalathiso (ukukhetha ukuhla kwexabiso) kungasetyenziswa kwixabiso lokuphucula ingeniso, ukunciphisa ingeniso. Ukhokelo oluninzi oluzinzileyo, lubhekisele kwiwebhsayithi yeSebe lerhafu (ukufumana i-hafurfu.v.)

Iimpazamo Eziqhelekileyo Omele Uziphephe

  • Ukulungisa iindleko zobuqu kunye nezokweqa ipropati: Ukuba unomzi osetyenziswe ngokwenxenye njengendawo yakho yokuhlala kwaye ngokwenxalenye uqeshiwe, kwabelana ngeendleko zolungiso ngokwentelekiso. Kuphela luphuculo lwemali yemali yemali eqeshiweyo.
  • [[FLT: 0] Uphicotho lwezalathiso zophuculo oludala: Xa kuthengiswa, ixabiso lolungiso lungaboniswa ukususela kunyaka uphuculo lugqityiwe. Abanikazi berhafu abaninzi baphoswa yile nto, nto leyo ekhokelela kwingeniso yerhafu ephezulu.
  • Ifuna ukuhla kwexabiso lempahla yokuqesha: Kwanokuba awuthi uhlaziyo, isebe lerhafu lingayiphatha i-asethi ngokungathi unyuso lwexabiso luvumelekile, ukunciphisa isiseko sexabiso. Kungcono ukuyibiza ngokucacileyo.
  • [[UMTL:0] Akakhangeli ingcali yerhafu: Imidlalo ephakathi yamacandelo 80C, 24(b), kunye nokwehla komlinganiselo wobungakanani bexabiso intsokothileyo. Impazamo ingakhokelela kwimivuzo okanye kwinzuzo eziphoswayo. Cinga ngokuqesha umbandi manani ( othelekelelwayo) kwiZiko lee-akhawunti ze-Indiya okanye umqwalaseli werhafu ofanelekileyo.

Umzekelo Osebenzisekayo: Ukulungisa Ukwahlukana Kwamazinyo

Masithi unendlu yesibini yeBHK eNoida oyithengele nge-7650 lakhs kwiminyaka emihlanu edluleyo. Uthatha imali ebolekiweyo yokulungisa i-7610 lakh ukuhlaziya igumbi lokupheka, ufake iimpahla ze-odar, kwaye ufake iipali zelanga. Ulungiso lugqitywa kunyaka omnye wemali. Inzala ebolekiweyo yi-1880 000 ngonyaka, kwaye uceba ukuqesha loo ndawo malunga nonyaka wama-180,000 ngenyanga.

  • Ilungu eliyintloko lokuhlawula imali ebolekiweyo (lithi 7620 000 ngonyaka wokuqala) alikho phantsi kweCandelo 80C ukuba imali ebolekiweyo ifanele ilungiswe.
  • Umdla wama-7680 000 ukhutshiwe ngokupheleleyo phantsi kwecandelo 24(b) njengenzala yengeniso yokuqesha – ungengomqathango ophezulu.
  • Imali elikomkhulu ye-7610 lakhs (kuquka nofakelo) ihlengahlengiswa nge-10% p.a. ngesiseko se-WDV, inika uhlaziyo lwe-761 lakh kunyaka wokuqala, inciphisa ingeniso yokuqesha ehlawulwayo.
  • Amaplanga elanga angalufanelekela ulwenziwa uhlahlo-lwabiwo olukhawulezileyo ngaphantsi koncedo lwamandla oluvuselelekileyo (ukuba lukhona), kodwa ngomlinganiselo, adibanisa kwisiseko esinokususwa.

Uhlaziyo olupheleleyo kunyaka wokuqala: 7680 000 (olwamkelekileyo) + 761,100 000 (i-deconuration) + izincopho ezithe ngqo (ezibekwe kwi-80C caps). Oku kunciphisa irhafu yomnatha wakho kwingeniso yokuqesha, enokwenzeka ukuyizisa kuqalo kwiminyaka embalwa yokuqala, ngexa usenza ixabiso lexabiso lexabiso lexesha elide.

Iingcinga Zokugqibela Zokulungela Ukufumana Iingenelo Zerhafu

Ukucwangcisa irhafu yolungiso lwepropati eIndiya asingomsebenzi wexesha elinye; kufuna uqwalaselwa kwinqanaba lokuceba, ngexesha lolwakhiwo, naxa kugcinwa. Hlala usaziswe malunga notshintsho lohlahlo-mali lwemali ngonyaka oluchaphazela imali ebolekisayo yendlu, intengo yokwehla kwexabiso kunye nezikhuthazo eziluhlaza. Sebenzisa imithombo enegunya enje [ ICAIA kunye ne [FLT:] I-irhweba ii-markpoolsss zeSebe lerhafur[ ukuhlaziya.

Ngokusebenzisa iindlela ezidweliswe ngezantsi ngezantsi, ukulungelelaniswa ngokufanelekileyo kweendleko, ukugcina ingxelo echanekileyo, ukusetyenziswa ngokufanelekileyo kwemali ethengwayo, nokuthobela iimfuno ezingokwasemthethweni .