Ukuqonda Icandelo 80C Nokubaluleka Kwalo

Icandelo 80C loMthetho weThayiso leThwa, 1961, ngomnye weyona migaqo yokulondoloza irhafu ethandwayo kubantu abahlawula irhafu kunye neentsapho ezingahlawulwayo zamaHindu (iiHUF) eIndiya. Ivumela ukuhlaziywa kwemali epheleleyo kwingeniso epheleleyo kunyaka wemali, ngokunempumelelo ukunciphisa ingeniso ehlawulwayo kwaye ngaloo ndlela irhafu. Uthengiso lufumaneka kuludwe olubanzi lwerhafu, iindleko, kunye nentlawulo ezichazwe phantsi kwecandelo.

Yintoni eyenza iCandelo 80C lixabiseke kakhulu bububhetyebhetye balo: abaqeshi berhafu bangakhetha kwintlanganisela yezixhobo ezifana neNgxowa-mali yoLuntu ePPPF (PPF), i-Equity-Contined Movesties Schemes Schemes (ELS), iimali ze-inshorensive yobomi, kunye neendleko zokongamela komcimbiso, nokokuba, ukuthelekisa iintelekiso kuphantsi komda jikelele we-761.5 kh, ucwangciso lononophelo luyimfuneko ukwandisa iinzuzo. Eli nqaku linika ukhokelo olubanzi ngendlela yokufumana izinyuko phantsi kwecandelo 80C, kuquka ukutyala okufanelekileyo, ukunyusa imiyalelo ephambili, kunye neendlela zokuphepha iimpazamo eziqhelekileyo.

Ngubani onokuthi licandelo lama-80C amaDadeko?

Icandelo 80C ifumaneke kwaba baqeshi-mali balandelayo:

  • [[UMTL.0] Abantu [ – I-Resident kunye nabantu abangengomnini wama-Indiya bangabiza uhlaziyo. Umntu ngamnye kufuneka abe ngumhlawula werhafu phantsi koMthetho werhafu ehlawulwayo.
  • [ HINDU Engahlulwanga Iintsapho [[FUFS] – ii-HUF zifanele ukubiza iincopho phantsi kwelicandelo zotyalo-mali kunye nentlawulo eyenziwa ngenxa yentsapho.

Kubalulekile ukuphawula ukuba abanye abarhafu bakhetha ulawulo olutsha lwerhafu phantsi kweCandelo 115BAC (i-introtry ukusuka kwiFY 2020-21) abanako ukufumana izincono phantsi kweCandelo 80C. Ngoko ke, abantu kufuneka bakhethe ngenyameko phakathi kolawulo lwakudala nolutsha lwerhafu olusekelwe kwimiqathango yabo yerhafu kunye nocwangciso lwerhafu ngokubanzi.

Iintlawulo ezinokuthenjwa Phantsi kweCandelo 80C

Oku kulandelayo ziinkcitho ezingundoqo kunye neendleko ezifanele ukuhlawulwa phantsi kweCandelo 80C:

INgxowa-mali yeNkxaso kaRhulumente (PPF)

IPPF sisicwangciso sokulondolozwa kwemali sexesha elide esixhaswe nguRhulumente waseIndiya. Iimali ezinyuswayo zifikelela ku-761.5 lakh ngonyaka ngamnye wemali zifanelekela ukuhlawulwa. I-PPF inexesha lokutshixa eliphakathi kweminyaka eli-15, kwaye inzala efunyenweyo ikhululekile kwirhafu. Lukhetho olukhuselekileyo, oluzinzileyo olufanelekileyo ukwenzela abanikeli abakwimingcipheko yomngcipheko.

INgxowa-mali yabaqeshwa (EPF)

Iminikelo eyenziwa ngumqeshwa kwi-akhawunti ye-EPF ifanele ukuhlaziywa phantsi kweCandelo 80C. Iminikelo yomqeshwa emalunga ne-12% yomvuzo osisiseko. Kodwa ke, igalelo lomqeshi alisebenzi phantsi kweli candelo. Qaphela ukuba uhlaziyo lwe-EPF lukwaphantsi komda jikelele wama-761.5 lakhkh.

Isatifiketi Sokugcina Isizwe (NSC)

Iintlawulo kwiNSC (NSC VIII) zifanelekele ukuhlaziywa. Inzala efunyenwe kwi-NSC ikwanokuhlawulwa kodwa ingajongwa njengencopho phantsi kweCandelo lama-80C ngonyaka ekhutshwa ngawo, ngokomda opheleleyo. I-NSC ikwixesha lokukhula kweminyaka emihlanu kwaye iyafumaneka kwii-ofisi zeposi.

Izicwangciso ze-inshorensi ezinxulunyanisiweyo (IIMIFU)

Ii-Promium ezihlawulelwa ii-ULIP ezinikezelwa ziinkampani ze-inshorensi zifanele ukuhlawuliswa phantsi kweCandelo 80C. Ii-ULIP zidibanisa i-inshorensi kunye nezixhobo ezidityanisiweyo zemarike.

Iinguqu ezicwangcisiweyo zerhafu (FD)

Ugcino olusigxina olukwixesha lokutshixa leminyaka emihlanu olunikezelwa ziibhanki nee-ofisi zeposi lufanelekele ukuhlaziywa phantsi kwecandelo 80C. Ubuncinane botyalo-mali budla ngokuba 761,000, kwaye inzala ehlawulwayo ifanele ukuhlawulwa. Ezi FD zilungele abatyali-mali abafuna iimbuyekezo eziqinisekisiweyo.

Ulungiso lokugcina olunxulunyanisiweyo (ELS)

Imali esetyenziswayo yobabini ingenisa imali ngokuyintloko kwimiba ekhoyo kwaye inexesha elifanelekileyo lokutshixa eliphakathi kweminyaka emithathu – elifutshane phakathi kweCandelo lonke lama-80C ezinketho. Iimali ezinyuswayo zifikelela ku-761.5 lakh zifanelekela ukuhlaziywa. I-ELSS zinika amathuba eembuyiselo eziphezulu kodwa zithwale umngcipheko wemarike. Zilungele abatyali abanokufumana inzala ephezulu kumngcipheko wokufuna ukuthenga.

Ukuhlawula Okuyintloko Kwemali Yasekhaya

Inxalenye eyintloko yemali ebolekiweyo yasekhaya yepropati yokuhlala ifanele ukuhlaziywa phantsi kweCandelo 80C. Lo mnikelo kufuneka uthatyathwe kwicandelo lerhafu, kwaye imali-mboleko mayithatyathwe kwisiko lemali elivumelekileyo. Akukho sambatho kwimali eyintloko ekufaneleyo, kodwa siphantsi kwemali yonke 761.5 lakh umda. Qaphela ukuba icandelo lenzala libekwe phantsi kwecandelo 24(b) kwipropati yokuzisebenzela.

Inzala Yabantwana

Iindleko zemali ezihlawulwayo zemfundo yabantwana ababini bomhlawuli werhafu zifanele ukuhlawulwa. Iindleko kufuneka zihlawulwe kuso nasiphi na isikolo, ikholeji, iyunivesithi, okanye esinye isiko lemfundo eIndiya.

Iingxaki Zobomi

Ii-Premiums zihlawulelwe ii-inshorensi zobomi (kuquka izicwangciso zexesha lobomi, intlawulo, kunye ne-unit-oyile) zomhlawuli werhafu, iqabane, okanye abantwana zifanelekile. Inkqubo kufuneka ikhutshwe ngumfaki-mali ovunyiweyo. Kwimigaqo ekhutshwe ngaphambi koAprili 1, 2012, umba-mali akufunekanga udlule ngaphezu kwe-20% yesixa esiqinisekisiweyo; kwimigaqo elandelayo, umda ngu-10%.

Sukana Samridhi Yojana (SSY)

Iinguqu ezenziwe kwi Sukanya Samriddhihi Yojana akhawunti yentombazana (umntwana ukuya kwiintombi ezimbini) iyayifanelekela incopho. Isicwangciso sinika inzala ephezulu kunye nentlawulo ekhululekileyo. Ubuncinane bobongezo lwaminyaka le yi-2550, kwaye ubukhulu buyi 761.5 lakh.

ICANDELO: ICANDELO:

Imali ebekwe kwiSCS ifanele ukuhlaziywa phantsi kweCandelo 80C. Isicwangciso sifumaneka kubantu abaneminyaka engama-60 nangaphezulu (okanye 55+ kubasebenzi abathathe umhlala-phantsi phantsi kweemeko ezithile). Umlinganiselo omkhulu wotyalo-mali ngu-1815 lakh, kwaye ixesha lokutshixa liyiminyaka emihlanu, elinwenwela ngeminyaka emithathu.

Inkqubo yePension yeSizwe (NPS) – I-Akhawunti I

Iminikelo ye-NPS (I) yabaqeshwa okanye abantu abaziqeshileyo ifanele ukuhlaziywa phantsi kweCandelo 80C ukuya kwi-761.5 lakh. Ukongeza, ukunyuselwa okuthe kratya okungaphezulu kwe-2005 000 kufumaneka phantsi kwecandelo 80CCD(1B) leminikelo yeNPS, ngaphezulu nangaphezulu kwe-761.5 lakh. NPS ngumhlala-phantsi wexesha elide wezithuthi ezigcinwe ngeminxeba eziziibhata-mali zentengiso.

Indlela yokuzithethelela kwicandelo 80C

Ukuzibiza ngokucokisekileyo ukuba ulandela inkqubo elungileyo. Nantsi isikhokelo ngenyathelo:

  1. okanye ingenisa iindleko ezifanelekileyo ngexesha lonyaka wemali -Konke ukutyala imali kunye nentlawulo kufuneka kwenziwe phakathi konyaka woku-1 ka-Aprili noMatshi 31 kunyaka ozayo. Abaqeshi abarhoxi bePF, iminikelo ibalelwa ngokuzenzekelayo.
  2. Ikhowuda amaxwebhu axhasayo – Gcina iirisithi, iziqinisekiso, kunye neengxelo njengobungqina. Kwi-PPF, ufumana incwadi yokuposa okanye umba wentengiso; i-inshorensi yobomi, ii-lishiti zobu bomi; kwi-ELSS, ingxelo yemali-mali-mali-mboleko; kwikhampani-mali yasemakhaya, ingxelo yemali ebolekisiweyo evela kwibhanki; kwimirhumo yemali, ii-mali zemali ezibhanki.
  3. Khetha uhlobo lwe-ITR olulungileyo--abantu ngabanye abafumana umvuzo, impahla yendlu, ingeniso yekomkhulu, kunye nezinye imithombo zisebenzisa i-ITR-1 okanye i-ITR-2 kwingeniso yeshishini). I-ITR inesicwangciso esingqalileyo sothelekelelo phantsi kweSahlulo VI-A, esiquka icandelo 80C.
  4. Izincopho ze-ITR – Kwindawo yokulayisha iposi ye-intanethi, sebenzisa icandelo "Iindawo zeDCAS” kwaye ufake lonke ixabiso elifanelekileyo phantsi kwecandelo 80C. Ungaliqhekeza libe kwindidi ezincinci ukuba kuyimfuneko. Isimbuku asifanele sigqithe ku-761.5 lakh.
  5. [[NTL: 0] Lungisa kwaye unikezele [ - Emva kokungena kuzo zonke iincopho, bhala iityala lerhafu. Qinisekisa ukuba ucotho luboniswa kwizibalo. Faka i-ITR kwaye uyiqinisekise ngexesha elichaziweyo (umz., ukuqinisekisa okanye ukuthumela ikopi ebhayiniweyo).

Ukuba ungumsebenzi oqeshweyo, ungacela uhlaziyo ngomqeshi wakho ngokufaka izibhengezo zotyalo-mali kunye neziqinisekiso. Umqeshi uza kususa iTDS (i-Tax Dedduce eMthonjeni) eqwalasela uhlaziyo. Noko ke, uhlengahlengiso lokugqibela kufuneka lwenziwe kwi-IRR ukuze kufune naluphi na uhlawulo olongezelelekileyo (umz., ukuba uthengelele imali engaphezulu kunaleyo ixelwe) okanye ukuhlawula irhafuthelo.

Iimpazamo Eziqhelekileyo Omele Uziphephe Xa Usithi Ulicandelo Lama - 80C

  • Ukukhupha umlinganiselo 761.5 lakh – Isicombululo asinakugqitha 761.5 lakh iyonke iyonke ukusonga utyalo-mali kunye neendleko ezifanelekileyo. Nayiphi na eyongeziweyo ayivunyelwa. Umzekelo, ukuba ufaka imali 761.8 lakh kwi PPF, kuphela 761.5 lakh iyasutywa.
  • Ukungangeni lwabiwo-mali olungenasiphelo [ - Asizizo zonke iimveliso zogcino-mali ezigqunyiweyo. Umzekelo, imali yoxhakamfulo (ngee-ELS), igolide, kunye nokuthengwa kwefa lemo (enye kunekhampasi yemali ebolekiweyo yasekhaya) ayifaneleki.
  • [[NKQUBO: 0] Imiqathango yexesha elimisiweyo -Iintlawulo kufuneka zenziwe kunyaka wemali. Ukusikwa komnyaka nguMatshi 31. Iminikelo edlulileyo (umz., ngoAprili wonyaka olandelayo) izakubalwa kunyaka ozayo wohlolo, hayi ozayo.
  • [[NTL: 0] Ukungaqondi ixesha lokutshixa - izixhobo ezininzi zinamathuba okutshixa (PF – 15 leminyaka, ELSS – 3 iminyaka, njalo-njalo). Ukurhoxa ngaphambi kwexesha kungakhokelela ekususweni kwentlawulo okanye iziphumo zerhafu.
  • Awugcini rekhodi efanelekileyo – Ukuba uphicotho lweSebe lerhafu elifumanayo, kufuneka uveze ubungqina. Wonke amaxwebhu ubuncinane iminyaka emithandathu ukusuka ekupheleni konyaka wohlolo.
  • Ngokuphinda-phindeneyo izincopho ezibizayo – Ezinye iindleko okanye utyalo-mali zinokuba zifanelekile phantsi kwamanye amacandelo, kodwa awunakufumana umlinganiselo ofanayo kabini. Umzekelo, iindleko zemali yemali ebhaliswe phantsi kwama-80C azinakuphinda zibhaliswe.
  • Awuqwalaseli ulawulo olutsha lwerhafu - ukuba ukhetha ulawulo olutsha lwerhafu (Intengiselwano 115BAC), awunakuthatha iCandelo lama-80C athetifitshiweyo.

Ubuchule bokwandisa icandelo lakho 80C

Ukwenza uninzi lomlinganiselo 761.5 lakh, qwalasela la macebiso alandelayo:

  • Qala kwangoko [ - Ceba utyalo-mali lwakho ekuqaleni konyaka wemali kunokuba ukhawuleze ngoFebruwari-March. Ucwangciso lwangaphambili lukuvumela ukuba usasaze utyalo-mali (umz., ii-IP zenyanga kwi-ESS) kwaye uphephe ukuphazanyiswa kukuthenga imveliso ephantsi.
  • [[NTL: 0] Lungisa phakathi kwama 80C - Idibanisa iindlela ezahlukeneyo zokulinganisa umngcipheko nokubuya. Umzekelo, unikezela inxenye yezixhobo ezikhuselekileyo njenge PNGF ne SCS, kunye nenxenye kulwando lwe ELS. Le mxube inokukunceda uhlangabezane neenjongo zombini zokunyusa irhafu kunye nobutyebi.
  • [[NTL: 0] Sebenzisa ityala lasekhaya eliyintloko ngokunempumelelo[- – Ukuba unemali ebolekiweyo yasekhaya, intlawulo yentloko isebenzisa isiqa somda wama 80C. Cwangcisa olunye utyalo-mali ngoko ukuze ungagqithi ikepisi.
  • Cwangcisa unyuselo lwe-NPS olongezelelweyo – Unyuso olongezelelekileyo lwe-760,000 ngaphantsi kwecandelo 80CCD(1B) lungaphezulu kwaye ngaphezulu komlinganiselo we 761.5 lakh. Nokuba usele udiniwe ngama-80C, ungaphinda ugcine okuninzi ngokufakela kwi-NPS.
  • [[NKQUBO:0] Imali yokuhlawula abantwana [---ukuba unabantwana abahambayo esikolweni, ukuhlawula iindleko zabo nge-akhawunti yakho yasebhankini kusenokuba yindleko esemthethweni enciphisa irhafu. Noko ke, qinisekisa ukuba iindleko zihlawulwa kwisakhiwo esisemthethweni eIndiya.
  • [[NTL:0] Ukukhula okuqhubekekayo kuqhubekeka – Xa utyalo-mali lungaphantsi kwama-80C aqolileyo (umz., NSC emva kweminyaka emihlanu), ixabiso eliyintloko alinyanzelekanga, kodwa inzala inokuba. Ungayibuyisela kwakhona ingeniso kwesinye isixhobo esingu 80C ukuqhubekekisa imali yerhafu kunyaka ozayo.
  • [[NTLA] Ikhompathiswa yengcali yerhafu - imithetho yerhafu iyatshintsha ngamaxesha athile. Umgcini-mali oqeshiweyo okanye umxhasi werhafu anganika icebiso lobuqu elisekelwe kwingeniso yakho, ubudala, kunye nosukelo lwemali.

Iingongoma Ezibalulekileyo Ezimele Zikhunjulwe

  • Uhlaziyo luvumelekile kuphela “kwisiseko sokuqala-ngaphandle” sezixhobo ezithile ezinjengePPF ne-EPF, kodwa umlinganiselo opheleleyo udityaniswe kuzo zonke izinto ezifanelekileyo.
  • Icandelo 80C likhona phantsi kolawulo lwakudala lwerhafu. Ukuba utshintshela kulawulo olutsha, ulahlekelwa sesi sicombululo ngokupheleleyo. Kwi FY 2024-25 (unyaka wovavanyo 2025-26), ulawulo olutsha lungagqibekanga ngaphandle kokuba ukhetha ngaphandle.
  • KumaIndiya angengomphathi (NRIs), ahlaziyiweyo afanayo asetyenziswayo, kodwa angabiza kuphela utyalo-mali olwenziwe eIndiya (umz. PPF, NPS, ELS).
  • Alukho uhlaziyo olunokunconywa xa kuveliswa utyalo-mali egameni leqabane okanye labantwana ngaphandle kokuba lungamalungu adityanisiweyo (umz., ii-akhawunti ze-PPF ezidityanisiweyo zivumelekile ukuba kubekho ulwalamano oluthile).
  • Xa kukho iinshorensi yobomi ehlawulwa ubomi beqabane okanye abantwana, umhlawuli werhafu umele abe ngumqeshi nomhlawuli werhafu.

Imibuzo Ebuzwa Rhoqo Ngecandelo 80C

Ndingathi icandelo 80C liphantsi kolawulo olutsha lwerhafu?

Akunjalo. Ulawulo olutsha lwerhafu phantsi kweCandelo 115BAC aluvumeli ukuhlaziywa kwemiqathango phantsi kweCandelo 80C. Kufuneka ukhethe urhulumente omdala ukuba afune olu ncopho.

Ingaba ukhona omnye umda ophezulu ngaphandle kwe 761.5 lakh?

Umlinganiselo opheleleyo yi-761.5 lakh kuzo zonke iindleko zotyalo-mali kunye neendleko phantsi kwecandelo 80C. Kodwa, kwiminikelo ye-NPS, uhlaziyo olongezelelekileyo oluzii-250,000 lufumaneka phantsi kwecandelo 80CCD(1B), elahlukeneyo.

Ndingacela ukuhlawuliswa kwemali ehlawulwayo yentloko nenzala kwimali ebolekiweyo yasekhaya engaphantsi kwama-80C?

Hayi. Kuphela kusihlawula esiyintloko esifanelekileyo phantsi kwecandelo 80C. Inzala kwimali-mboleko yasekhaya ithenjiwe ngokwahlukeneyo phantsi kweCandelo 24(b) ukwenzela izinto eziziququzelelayo (kuya ku-762 lakh) okanye njengencopho epheleleyo yemiqathango eqeshiweyo.

Kuthekani ukuba ndinemali eninzi efunekayo engaphaya komlinganiselo?

Ungakhetha ukuba luluphi utyalo-mali ozakuthi lutshiwo. Udibaniso alunakugqitha 761. 5 lakh. Iimali ezingafakwanga azinakuthwalwa ukuya phambili kunyaka ozayo.

Ngaba kufuneka ndinikele ubungqina kunye neITR yam?

Akukho siqinisekiso kufuneka sincanyathiselwe kwi-ITR. Noko ke, kufuneka ugcine onke amaxwebhu obungqina bexesha elizayo.

Ngaba ndinokucela imali ehlawulwayo ukuze ndihlawulele uqeqesho lomntwana wam?

Akunjalo, ukuhlawula iiklasi, iiklasi zokuzonwabisa okanye uqeqesho lwabucala akunamali ifanele ibhatalwe kwisikolo, ekholeji okanye eyunivesithi ukuze kufundwe imfundo yaseso sikolo.

Ingaba likhona ixesha lokutshixa utyalo-mali oluthe lwabiwa phantsi kwama-80C?

Ewe, izixhobo ezininzi zinexesha lokutshixa: PPF (iminyaka eli-15), i-ELS (iminyaka emi-5), iminyaka emi-5 yokuhlawula i-FD), i-NSC (iminyaka eyi5), kunye ne-SSY (iminyaka eli-21 okanye de kube ngumtshato). Ukuba uyarhoxa ngaphambi kwexesha, uthelekisa ungayihlawula irhafu.

Imithombo Yangaphandle Yokufunda Kwakhona

Ukuqinisa ukuqonda kwakho iCandelo 80C kunye namalungiselelo erhafu anxulumene nayo, bhekisela kule mithombo ilandelayo esemthethweni nenegunya:

Ngokucwangcisa ngenyameko utyalo-mali lwakho nokuyiqonda imithetho, ungayibiza ngokunempumelelo intlawulo epheleleyo ye-761.5 lakh phantsi kweCandelo 80C kwaye unciphise umthwalo wakho werhafu. Ngamaxesha onke hlala uhlaziyiwe ngeenguqu zakutshanje kuMthetho we-Inative Poso, kwaye qwalasela ukudibana nogqirha werhafu ofanelekileyo ukwenzela icebiso lobuqu.