Ukuqonda Ingeniso Yakho Nezicebisi Zabo Zerhafu

Xa ufumana ingeniso kwimisinga emininzi, inyathelo lokuqala elikhokelela kwifatyi yerhafu echanileyo kukudwelisa yonke imvelaphi nokuqonda indlela ephathwa ngayo phantsi koMthetho werhafu ohlawulwayo, 1961. Ingeniso eIndiya ibekwa phantsi kweentloko ezintlanu: ingeniso yomvuzo, ingeniso yendlu, ingeniso yeshishini okanye yomsebenzi, ingeniso efumaneka kwimali yemali yemali, kunye nengeniso evela kwezinye imithombo (ezinje ngenzala, inzuzo, kunye nezipho). Intloko nganye inemithetho yayo yokubala, ukuhlawula okuvumelekileyo, kunye noxwebhu.

Umzekelo, ingeniso yomvuzo ithe ngqo, i-TDS ikhutshwe ngumqeshi wakho kwaye ichazwe kwi-Fomu 16.

Ukungacaluli kakuhle umsinga wengeniso kungakhokelela kwityala lerhafu elingalunganga okanye kwanezohlwayo. Impazamo eqhelekileyo kukuphatha ingeniso ekhululekileyo njenge-"enye imithombo" endaweni “yengeniso yeshishini,” enokuthi ikwenze ungakufanelekeli ukubiza iindleko ezinxulumene neshishini. Ngamaxesha onke jongana nokhokelo lwasemthethweni okanye ugqirha werhafu ukuba akuqinisekanga.

Imizekelo emininzi yengeniso eqhelekileyo

  • [[UMKHL:0] Umqeshwa ohlaziyiweyo + Freelance/Indawo enika i- umsebenzi wakho wosuku unika iFomati; ukukhulula kufuna ugcino lwamaphepha-mvume, iingxelo zemali, kunye nenkcazo eyahlukileyo yengeniso nengxelo yelahleko.
  • Ingeniso yendlela yokusebenza evela kwizinto ezininzi: impahla nganye mayixelwe ngokwahlukeneyo; ungasusa iirhafu zikamasipala kunye nama-30% exabiso lomnatha wonyaka wokulungisa.
  • [[NTLA:0] Ingeniso ye-Capital kwi-oil, imali, okanye intengiso yempahla: i-Short-meter kunye neziphumo zexesha elide zinemilinganiselo eyahlukeneyo yerhafu kunye namathuba okubamba; inzuzo yokwalatha isebenza kwingeniso yekomkhulu yexesha elide kwimpahla.
  • Ingeniso efunyenweyo evela kugcino, amaqhina, kunye nee-akhawunti zogcino-mali: Bank ingasusa iTDS ukuba inzala ingaphezulu kwe-760,000 (760,000 kubemi abakhulu) ngonyaka wemali.
  • [[NTL:0] Ingeniso ye-Dividend: [[FT:1] Ingeniso ehlawulwayo ngoku ihlawulwa ezandleni zomamkeli; ukuhlaziywa okuthe kratya konyuswa ukuya ku-7620 000 phantsi kwecandelo 80TTTB kufumaneka kubemi abakhulu kwinzala yenzala (hayi ingeniso).

Amaxwebhu Abalulekileyo Okuhlanganisa Phambi Kokubhabha

Uxwebhu oluchanekileyo lusisiseko senkqubo yokuqokelela irhafu egudileyo. Ukuqokelela onke amaphepha afanelekileyo phambi kokuvula i-e-filim yokulondoloza ixesha kwaye icuthe iimpazamo. Ngeli ngezantsi luluhlu olunenkcukacha olulungiselwe abantu abafumana ingeniso eninzi:

Income TypeKey Documents
SalaryForm 16 from each employer (if you switched jobs), salary slips, TDS certificates
Business / FreelanceProfit & loss statement, balance sheet (if turnover exceeds prescribed limits), invoices, expense receipts, GST returns (if registered)
Rental PropertyRent receipts, municipality tax receipts, loan interest certificate (if property is financed)
Capital GainsPurchase and sale deeds, stock/ mutual fund transaction statements, brokerage or STT paid details
Interest / DividendsInterest certificates (Form 16A for TDS on interest), dividend statements, bank passbook or statement
Foreign Income (if any)Foreign bank statements, TDS certificates from foreign entity, currency conversion details, Form 10F (to claim DTAA benefit)

Kwakhona gcina ikhadi lakho lePAN, iAadhaar, iinkcukacha ze-akhawunti yebhanki (IFSC, inombolo ye-akhawunti) kunye ne-ITR yonyaka odlulileyo ukuze ufumane inkcazo. Ukuba ufuna iincopho phantsi kweSahluko VI-A (njenge-80C, 80D, 80G), qinisekisa ukuba unemali exhasayo kunye nesiqinisekiso sokuhlawula.

Ukukhetha Irhafu Efanelekileyo (I-ITR)

Ukukhetha ifomu ye-ITR engalunganga kungakhokelela ekubuyeni kwakho okungaphathwanga njengenesiphene okanye kwanokuba kukungasebenzi. ISebe lerhafu elifumana imali linika iifomu ezisixhenxe ezingundoqo ze-ITR (ITR-1 ukuya kwi-ITR-7). Kubantu abafumana imithombo emininzi yengeniso, eyona ibalulekileyo yi-ITR-3 ne-ITR-4, nangona i-ITR-2 ingasetyenziswa kwiimeko ezithile.

I-ITR-3: kubantu abafumana ingeniso yeshishini

Le ndlela inyanzelekile ukuba ufumane ingeniso kwishishini le-propritary okanye i-opensanting (njengengcali). Ikwaquka ingeniso efumaneka kumvuzo, kwimpahla yendlu, ingeniso yamakomkhulu, kunye nezinye imithombo. Ukuba ungumxhasi wesikhululo, umcebisi, iqabane kwinkampani, okanye umalathisi wenkampani (apho uhlala ungaphathi kakuhle njenge-stock esisetyenziswayo), kufuneka ubhale i-ITR-3.

I-TR-4: Udweliso lwerhafu olugqithiseleyo (Intengiso 44AD/44ADA/444AE)

Ukuba ungumnini weshishini omncinane okanye ukhetha udweliso lobuqhetseba, ungafaka ifayile i-ITR-4. Noko ke, phawula ukuba phantsi kwecebo lokubhaptiza awunako ukufumana iindleko; ingeniso iqikelelwa kwi 8% (6% yeelisithi zamanani) yokujikela ishishini, okanye 50% yee-risithi ezibini ze-ligisi zoochwepheshe abachaziweyo (umlinganiselo ukuya ku-7650 lakh). Awunakuyibeka kwakhona ilahleko yeshishini ngokuchasene nezinye iintloko zengeniso.

I-ITR-2: kubantu abangenayo ingeniso

Ukuba unomvuzo, ingeniso yokuqesha, ingeniso yemali eninzi, okanye ingeniso evela kwezinye imithombo (njengomdla kunye neenzuzo) kodwa awunayo nayiphi na ingeniso okanye ingeniso yezobugcisa, ungabhala phantsi kwe-ITR-2. Le ndlela ilula kune-ITR-3 kodwa isafuna ingxelo eneenkcukacha yengeniso yekomkhulu kunye nempahla yangaphandle.

Umthetho okhawulezayo wobhontsi: ukuba unayo nayiphi na into ekhululekileyo, e-apply, okanye umsebenzi worhwebo ongagqunywanga phantsi kwerhafu ekhutshwayo, sebenzisa ITR-3. Ukuba unengeniso engasebenziyo kunye nomvuzo, sebenzisa i-ITR-2. Qinisekisa ukuba uyakwazi ukusebenzisa i-wizal-ehlayo kwi-efilijing phambi kokuba uqhubeke.

Inyathelo Ngecala Isalathiso Sokubuya

Xa uneencwadi zakho kwaye ukhethe ifomu ye-ITR elungileyo, landela la manyathelo kwi-inference Department yerhafu ekwizibuko (http://www.incometask.gov.in).

Iphepha Elilandelayo

Ngena ngaphakathi negama lakho eligqithisiweyo. Ukugcwalisa kwesango idata ethile esuka kwi fomu ye 16, TDS isiqinisekiso (Form 26AS), kunye nokubuyisela okudlulileyo. Hlola olu lwazi ngononophelo kwaye hlaziya nawaphi na amangeniso alahlekileyo okanye angachanekanga.

2. Khetha ifomu ye ITR efanelekileyo

Kusikhewu, khetha “e- File” > "Uhlobo lweTaxi Revorce". "Ifayile Buyiselo". Khetha unyaka wohlolo (umz., 2024-25 we FY 2023-24) kwaye emva koko i ITR yenze ingqinelana neprojekthi yakho yengeniso. Izibuko lingacebisa uhlobo olusekelwe kwimivuzo yakho yangaphambili, kodwa ungayikhusa.

3. Yandisa iinkcukacha zobuqu nezerhafu

Faka igama lakho, umhla wokuzalwa, idilesi, i email, kunye nemfonomfono. Nika iinkcukacha ze akhawunti yebhanki (ufuna ukuba le ndawo inikwe ityala). Ukuba unee-akhawunti ezininzi zebhanki, ungadibanisa; kuphela inye ezakusetyenziselwa ukubuyisela i-frend.

4. Ingxelo yeNkcubeko phantsi kweNtloko nganye

Eli lelona candelo libalulekileyo. Kwintloko nganye yengeniso:

  • [[NTLA] Isalathisi: Faka umvuzo ogqithisileyo, uqikelelo, kunye ne-perquisites njengendlela nganye ye-16. Sebenzisa ukuhla kwemihlathi kwintlobo ezahlukeneyo zemali (HRA, LTA, njl.njl.).
  • Impahla yendlu: kwipropati nganye, zalisa irente egqithisiweyo, irhafu kamasipala ehlawulwa, nenzala kwimali-mboleko yasekhaya (ukuba ikho). Le nkqubo ibala ngokuzenzekelayo ixabiso lomnatha wonyaka kwaye isebenzisa uhlahlo-lwabiwo-mali olusemgangathweni lwama-30%.
  • [[NTL:0] Ingeniso yeCapital: Amacandelo awohlukeneyo ukwenzela ithuba elifutshane (STCG) kunye nexesha elide (LTCG). Kwi-actal nganye, inika umhla wokufumana, worhwebo, umhla, ixabiso lokufumana, kunye noqwalaselo lorhwebo. Izibuko liyakubala ixabiso lesalathisi (loLTCG) ukuba iyafumaneka.
  • Ishishini/Umsebenzi: Faka zonke ii-lisithi/ii-gross ijijiji, kwaye emva koko ufune iindleko ezifanelekileyo. Ukuba ugcina iincwadi, kungafuneka uqhoboshele iphepha lomlinganiselo kunye nengxelo yeP&L (ukuba uguquko lungaphezulu kwe 7610 crore okanye ukuba ukhethile ngaphandle kwecebo lokufumana).
  • [[UMTL: 0] Ezinye imvelaphi: Ingxelo yenzala, ingeniso, ilottery uphumelele, njl. Izibuko litsala ngokuzenzekelayo ugcino-lwazi lweTDS kwiFomu 26AS.

5. IZikhundla namatyala erhafu

Phantsi kwe- “IIndawo ezifanelekileyo” (Ityala lesi-VI-A), ungathi icandelo 80C (ILIC, PPF, i-ELS, intlawulo yokufumana, njl.), 80D (iinshorensi yesi-alamu), 80G (inzala yemali ebolekiweyo), 80E (inzala yemali ebolekisiweyo), kunye nezinye. Kwakhona uthi ityala le-TDS phantsi kwecandelo 87A (ukuba liyasebenza) kunye nayo nayiphi na inxalenye 89 (yomvuzo zomvuzo).

6. Bala ukuthembeka kwerhafu okanye ukuvuselelwa

I-Akhawunti yemali epheleleyo yerhafu yakho emva kokuqwalasela irhafu ye-TDS, irhafu yangaphambili, kunye nerhafu yobuqu. Ukuba imali ehlawulwayo iyakha, kufuneka uyihlawule kwi-intanethi usebenzisa i- “Themba-nters” tab. Ukuba ikhabhile-khasileyo, uza kufumana i-freast emva kokuqinisekiswa.

7. Qinisekisa kunye nokuNgenisa

Emva kokuzalisa zonke iinkcukacha, jonga ukubuya. Khangela naziphi na iimpazamo okanye ukungahambelani neFomu 26AS. Faka i-email. Kwimihla eli- 120, kufuneka uyiqinisekise usebenzisa i-Aadhaar OTP, indawo yokugcina ii-nethi, okanye ukuthumela ikopi etyikitywe ngokoqobo kwi-CPC Bangalore. Ngaphandle kokuqinisekisa, ukubuya kuthathwa njengokungagcinwanga.

IZikhuseli ezingundoqo kunye nezicinezelo zezifuno ezininzi

Enye yezinto eziluncedo kakhulu zokuba nemithombo emininzi yengeniso lithuba lokufumana ezona zincono zilungileyo kwiintloko ezahlukeneyo. Nazi ezinye iintelekelelo ezidla ngokutyeshelwa kunye nezincopho:

  • [[FLT: 0] Ukubolekisa Inzala yeLoan phantsi kwecandelo 24(b): Ukuba uqeshe impahla, ungayisusa yonke inzala ehlawulwayo kwimali-mboleko ehlawulwayo. Kwindawo esebenzayo, uthelekelelo lulinganiselwe kwi 762 lakh.
  • [[UMTL:0] Iindleko zeshishini zamaFreelance: Ungabiza iindleko ezinjengeendleko ze-intanethi, iindleko zemfonomfono, uhambo, irente yesithuba sokusebenzela, izirhumo ze-software, kunye nokwehla kwexabiso eliphantsi kwi-laptop kunye nefanitshala. Gcina ii-lisithi ezifanelekileyo.
  • Isininzi sokuDawula kuSalary: Ukuba ungumsebenzi ohlawulwayo, uhlaziyo olusezantsi lwe-760,000 lukhona – oku akufumaneki kwingeniso yemali ekhululekileyo, kodwa ungafumana iindleko zemali ezizizo zokukhulula.
  • [[NTLA:0] Iingcebiso zemali efunyenweyo: Ukongeza kwintlawulo esezantsi engamashumi amathathu anesithathu eepesenti, ungasusa iirhafu zikamasipala ezihlawulwayo nenzala kwimali-mboleko (ephantsi kwemida).
  • Iingcebiso ezi-6-A: Icandelo 80C (kuya ku- 76.5 lakh), 80D (ukhuseleko lwe-inshorensi ukuya kunyuko 7625 000/765 000 kubemi abakhulu), 80E (intsalela yemali ebolekiweyo – akukho mda), kunye nama-80G (izivumelwano kumaziko achaziweyo).
  • Bheka phantsi kwecandelo 87A: Ukuba ingeniso yakho yonke ehlawulwayo yi 93 765 lakh, ungafumana ibhakethi yokuya ku-7612,500 (ulawulo olutsha) okanye njengemida emidala yolawulo (7612,500 kwingeniso ukuya kutsho kwi 765 lakh).

Khumbula, ulwahlulo oluninzi phantsi kweSahluko VI-A alufumaneki phantsi kolawulo olutsha lwerhafu (efakwe kuFY 2020-21). Thelekisa ityala lakho lerhafu phantsi koorhulumente bobabini phambi kokugcina. Ulawulo olutsha lunika isantya esisezantsi kodwa lususa uthelekelelo oluninzi kunye nokukhulula.

Ukusingatha Iimeko Ezikhethekileyo

Ikomkhulu Lifumana Inzuzo Kwizinto Ezininzi

Ukuba uthengise izabelo, imali, okanye impahla, kufuneka uthelekelele inzuzo yemali efunyenweyo ngokufanelekileyo. Kwizinto ezigcinwe ngaphezu kweenyanga ezingama-36 (okanye iinyanga ezingama-24 zempahla engashukumiyo kunye neenyanga ezili-12 zoludwe lwemiqobo), ingeniso inde ngexesha elide. Ingeniso yekomkhulu lexesha elide (LTCG) kwiziphumo zemali ezithe tyelwe intsalela ne-equity-ementation profementations per ad per al lakh irhafunwe nge-10% ngaphandle koncedo lwe-operation. Ezinye iimpahla (njengempahla), LTCG zithenjiswa irhafu ye-20%. Ingeniso yekomkhulu (STCG) ezidweliswe kwirhafu engenziwangagqibekanga kwi-imali ngo-15%.

Ingeniso neMali yaMazwe Angaphandle

Ukuba unetyala lebhanki lasemzini, utyalo-mali lwangaphandle, okanye ufumene nayiphi na ingeniso ngaphandle kwe-Indiya (kuquka umdla ovela kwii-akhawunti ze-NRE), kufuneka uyixele kwiShedyuli FA (Ii-Astereties) kunye neShedyuli FSI (Imvelaphi Engatshintshiyo). Ukungaphumeleli ukuchaza izinto zangaphandle kungakhokelela kwisohlwayo esinzima phantsi koMthetho weBlack Money Act. Abami baseIndiya bahlawulwa kwingeniso yabo yomhlaba wonke; ungabiza isiqabuliso phantsi kwe-Rhovisi Yokweeprojects (DTAA) nelizwe.

Ukubhatala irhafu

I-Freelancers enerisithi ezibini eziya kufikelela ku-7650 lakh ingakhetha irhafu erhafu-ntentekileyo phantsi kwecandelo 44A. Uchaza i-50% yamarisithi abhinqileyo njengengeniso (ukuba unguchwepheshe ochaziweyo njengegqwetha, ugqirha, unjineli, injineli, umgcini-mali, njl.). Le ndlela ayifuni ukugcina iincwadi ze-akhawunti okanye ukufumana uphicotho-zincwadi lwerhafu. Kubanye (njengoba abakhi bemali, abacebisi, njl. etc.), ungasebenzisa ukubhalisa phantsi kweCandelo lakho le Gatya 44AD, ugqirha, i-gnibini, i-injini, njl.

Iimpazamo Eziqhelekileyo Ezimele Ziphetshwe Xa Uzicel ’ Imali Eninzi

  • Ukungaqondi imisinga encinci yengeniso: Kwanamawaka ambalwa enzala okanye ingeniso yokuqesha kufuneka axelwe. ISebe leThatho leTshuwa lisebenzisa iFomati 26AS kunye nezinye iinkcukacha ukunqamleza i-overeji.
  • [[NTLA] Ukubeka iindleko zobuqu nezoshishino: kuphela iindleko ezinxulumene ngqo nengeniso yeshishini azinakufumaneka. Kuphephe ukuzibiza iindleko zobuqu phantsi kwentloko yeshishini.
  • Ukuchonga ifomu ye-ITR engalunganga: Njengoko kuxoxwe, usebenzisa ITR-2 endaweni ye ITR-3 xa unengeniso ekhululekileyo ingenza ukubuya kwakho kungamkeleki.
  • Awuxobi i TDS: Rhoqo ifana ne TDS eboniswe kwiFomu 26AS neerekhodi zakho. Ukuba i TDS iphezulu kunelindelekileyo, ungathatha i-frection; ukuba usezantsi, ungatyala irhafu eyongeziweyo.
  • Ukulibala ukutyhila impahla zasemzini: kwanokuba ityala lebhanki yasemzini linomlinganiselo weqanda, kufuneka uyinike ingxelo kwiShedyuli FA ukuba ibikho nangaliphi na ixesha kunyaka wemali.
  • Ihamba emva komhla ofanelekileyo (31 Julayi kumatyala angadityaniswanga, 31 Oktobha kumatyala ophicotho-zincwadi): I-papl yamva itsala umrhumo wama-765,000 (ukuba igcinwe emva kwe 31 Dec) okanye 761,000 (ukuba igcinwe emva kwe 31 Julayi kodwa phambi kwe 31 Dec). Ngaphezu koko, awunakuthwala phambili ilahleko ethile (njengokulahlekelwa yimpahla yendlu, ukulahlekelwa yimpahla) ukuba uthe wafika emva kwexesha.

Isiphelo

Irhafu eqokelela irhafu nemithombo emininzi yengeniso eIndiya akufuneki ukuba ibe ngumthombo woxinezeleko. Ngokuchaza ngobuchule umsinga ngamnye wengeniso, ukuqokelela amaxwebhu afanelekileyo, ukukhetha ifomu ye-ITR, kunye nokubiza ngenyameko iincopho, ungaqinisekisa ukuthobela nokunciphisa irhafu yakho. I-e-firefish i-eye nobuhlobo nomsebenzisi, kodwa kwiimeko ezinzima `ezifana nengeniso yangaphandle, ingeniso yamashishini amaninzi, okanye imizekelo ye-projekthi ye-instrives' ye-intelligate' ibubulumko ukubuza umgcini-mali oqeqeshiweyo okanye ukusebenzisa iqonga elithembekileyo lerhafum.

Hlala uhlaziyiwe ngemitato yakutshanje kunye nezibhengezo ezivela kwi Central Board of Ngqo Irhafu (CDT). Kukhokelo olusemthethweni, ibhekisa kwi irhafu e--FTPiling . Kwizinto ezineenkcukacha kunye nezixhobo ezithe ngqo, ungakhankanya ubuncwane obufana nexesha lokuphuma komnxeba okanye [[FLTLT: 4.] Taxmann[FL:5]. Khumbula, ucwangciso lwerhafuthelo olusebenzayo kulo nyaka wonke, ungagcina ixesha, imali, kwaye ungazifuni kungabikho.