Ukwazisa: Ukususa Inkungu Kwirhafu Yezolimo

EIndiya, ingeniso yezolimo ikwindawo yokudibana kwelungelo elisemthethweni, inkqubo yezobupolitika, kunye nengcamango ephangaleleyo. Ukuphathwa kwerhafu ngengeniso evela ekulimeni, ekufunyanisweni kwezilwanyana, kwimfuno zamahlathi, kunye nemisebenzi edibeneyo kuye kwadala ingxoxo kamashumi eminyaka. Ngelixesha i-Inhootiotitment Act, 1961 ikhulula ingeniso yemali yokulima kwirhafu ephakathi kwicandelo 10(1), oku kungenayo kwimiqathango epheleleyo. Inkqulukwano, kunye nemithetho edibanisa ingeniso yerhafuzo zerhafumfazi. Ngelizo, iintsolo "imaringa nangaze nangaze nanini nanini nako ukuhlawula irhafunxa yerhafu yerhafu e-Indiya" okanye "ingeniso ye-procurealcority""[4].[4]

Nguwuphi Umbutho Ongenisa Ulimo Phantsi KoMthetho Werhafu Ongahlawulwayo?

Phambi kokuntywila kwiintsomi nakwiinyaniso, kubalulekile ukuqonda oko umthetho ukuchazayo njenge-"ingeniso yezolimo". Icandelo 2(1A) loMthetho weThala lerhafu elingenayo, 1961 lingenisa ingeniso yezolimo kwintloko ezintathu ezibanzi:

  • Imali efunyenwe ezweni elikwi-Indiya elisetyenziswa kwimisebenzi yokulima.
  • Ingeniso evela kwimisebenzi yezolimo iquka ukulima, ukunkcenkceshela, ukulima, ukuhlwayela, ukuvuna, nokulungisa imveliso ukuze ifaneleke ngokwentengiso.
  • Imali efunyenwe nakwesiphina isakhiwo ephethwe ngumlimi okanye irhuqwa, ukuba isakhiwo sikwindawo ekufuphi nelizwe lokulima kwaye sisetyenziswa njengendlu yokuhlala, ugcino, okanye indlu yangaphandle.

Ukongeza, ingeniso evela kumasimi, inkukhu, ukugcinwa kwenyosi, ukulinywa kwezilwanyana, kunye nokusetyenziswa kwemilibo yemfuno yenkomo ingaphantsi kwale nkcazelo. Noko ke, ingeniso yemisebenzi efana nokugawulwa kwemithi (apho kungekho misebenzi yokulima ibandakanyekileyo) okanye ukuthengiswa kwamaplanga amileyo ngaphandle kokulima kucingelwa ukuba afumana ingeniso yokulima. Ukuqonda lo mda womthetho ubalulekile kuba ingeniso engekho semthethweni izakukhuthaza ukuxilonga okanye isohlwayo.

Intsomi 1: Ingeniso yezolimo Ihlawulelwa ngokupheleleyo irhafu kubo Bonke abahlawula iirhafu

Le yintsomi esasazeke kakhulu. Inyaniso idityanisiwe phantsi Ukungahlawuleki 10(1), ingeniso yezolimo ikhutshelwa kwirhafu yengeniso kuphela iindividivices kunye namaHindu aHlanganisiweyo (Iintsapho). Ukungangeneki kuxhomekeke kumthetho werhafumnoloji. Ukuba umnqinisi uphelele werhafuthelo ugqithisa umlinganiselo osisiseko wokungabikho mvume (6,5,5,5,1,5 ,1,1, 76 lakhkh,5 , ingeniso ehlawulwa yimali epheleleyo yerhafuthelo.

Umzekelo, uRajesh unomvuzo we-768 lakh kunye nomvuzo wezolimo we-764 lakh. Ingeniso yakhe iyonke kuba yi-7612 lakh. Irhafu iqokelelwa kwi- 7612 lakh, kwaye emva koko i-rebate inikwa irhafu kwisabelo semali yokulima. Ngenxa yoko, irhafu yakhe kwisabelo somvuzo ingaphezulu kunanokuba wayengenayo ingeniso yezolimo. Ngoko, ingeniso yezolimo ichaphazela ityala lerhafu yerhafu ehlawulwayo.

Ngokubhekele phaya, [[NTP: 0] iinkampani, iinkampani, iinqanawa ezisebenzisana ezisikelwe umda, namanye amaqumrhu angenelela kwimisebenzi yokulima akakunandipheli ukukhululwa. Ingeniso yawo yokulima ifanele ihlawulelwe njengengeniso yoshishino phantsi kolungiselelo oluqhelekileyo loMthetho. Ngoko, kuye wonke umntu ngaphandle kwabantu kunye nee-HUF, ingeniso yezolimo ifanele ukuhlawulwa ngokupheleleyo.

Intsomi 2: Ingeniso yezolimo efunyanwa ngaphandle kwe-Indiya Ikhululekile Kwirhafu EIndiya

Le ntsomi ivela ekungaqondakalini kwelizwe. Ngoxa ingeniso yezolimo evela ezweni [[FLT: 0] ithe yafunyanwa eIndiya inokuba luncedo ekukhululweni, ingeniso yezolimo efunyenwe ngaphandle kwe-Indiya ihlawulelwa ngokupheleleyo[[ ezandleni zomgcini-rhafu wase-Indiya. Icandelo elingaphantsi kwe-10 (1) lisebenza ngokungqalileyo kwingeniso esuka kumhlaba okwi-Nepal, i-Bangladesh, okanye naliphi na elinye ilizwe, ingeniso evela kulo ilizwe iphathwa njengengeniso yasemzini kwaye iphantsi kwerhafu yemali ekhutshelweyo eqhelekileyo. qha indawo yelizwe kummandla wamaIndiya ekhululekileyo.

Intsomi 3: Ikhe Yavakaliswa Izolimo, Ingeniso Ayinokucelw ’ umngeni Ngamagosa Erhafu

Bambi abahlawuleli berhafu bakholelwa ukuba banokuthi nje bawaphawule nawaphi na amaphandle njenge "yolimo" kunye nokuwahlola. Oku kububuxoki. ISebe lerhafu elifumanayo linamandla okuvavanya ubunyani bengeniso yemali yokulima. Ukuba igosa elihlolayo liyathandabuza isikali, indalo, okanye umthombo wengeniso , ingakumbi ukuba kubonakala ngathi ihamba ngokulinganayo kwindawo ekhutshelweyo. Imfihlelo yokufaka isiqinisekiso, ukucela ubungqina obufana neengxelo zomhlaba, iirisithi, iimali zengeniso zomfako, iindleko zomfako, kwano kwanokwenza uhlolo lwamasimi. Kwiminyaka yakutshanje, isebe liye laqinisa uhlolo olunelo lwengeniso apho ingeniso yezolimo isetyenziswa ukuthethelela ingeniso enkulu engachazeki okanye umbangonyaka. Imfihlolo yokuba ingeniso yeyo "blald" iyingozi; uxwebhu olufanelekileyo luyimfuneko.

Intsomi 4: Abalimi Abancinane Abamele Babuyisele Irhafu

Ngeli xesha kuyinyaniso ukuba abalimi abafumana ingeniso yokulima kuphela kwaye bephantsi komda osisiseko wokungahlawulwa kwemali abawufumanayo abafuni kubuyiselwa kwirhafu, ixesha umlimi enemali engeyoyalo yezolimo [FLT: 0] nayiphi na ingeniso engeyoyoyoyoyoyoyoyoyolimo (umz., inzala yebhanki, iqeshiwe kwipropati yedolophu, okanye ingeniso yamakhampasi), okanye ukuba ingeniso yabo yemali yemali yemali yemali yemali ingaphezulu kumawaka amahlanu anesihlanu aneesihlanu kunye nengeniso epheleleyo ingaphaya komqatha yokhululeko, kufuneka bafake ifayile yokubuyisa. Ngaphezu koko, ukuba umlimi ufuna ukubiza i-TSDS (umxdred Sourcedour) kwinzala yobhanki okanye kwezinye imithombo, ukurhoxaba ayiboli. Ukurhoxabela ukurhoxakeka kwerha.

Iinyaniso Ezibalulekileyo Ngerhafu Efumaneka EIndiya

Ekubeni engazange avume iintsomi eziphambili, nazi ezona ngongoma zibalulekileyo ezibalulekileyo ngamnye ohlawula irhafu afanele azi:

  • Umthetho wokwabelana kwecandelo: Ingeniso yezolimo yongezwa kwingeniso epheleleyo yemali yesantya xa ingeniso engeyoyoyoyoyoyoyoyoyolimo igqitha kumda osisiseko wokukhululeka. Oku kunokunyanzela umbhatalo kwisibiyeli serhafu esiphezulu.
  • Ulawulo lwezahlulo 765,000: kuphela ingeniso yezolimo engaphaya kwama-765 000 ethathwa njengeenjongo zodityaniso. Ingeniso encinane efunyanwa ngezantsi kwalo mqobo ayichaphazeli ukubala irhafu.
  • Iziphotho ezivela kwimisebenzi yokulima: zingamiswa kuphela ngokuchasene nengeniso yezolimo evela kwezinye imithombo kunyaka omnye.
  • I-[FOLT:0] Izindlu kunye neefemu: kufuneka ihlawule irhafu kwingeniso yezolimo ngokwexabiso eliqhelekileyo. Akukho kukhululwa phantsi kwecandelo 10(1) kuzo.
  • Inzuzo yemali ye-capal kwilizwe lokulima: Ukuba umhlaba ukwindawo yasemaphandleni (njengoko kuchazwa yimithetho yerhafu ehlawulwayo), awuphathwa njengemali yekomkhulu, kwaye inzuzo ekuthengiseni kwawo ayihlawulwa. Umhlaba wezolimo wase-Orthebha uthathwa njengemali yekomkhulu kwaye uphantsi kwerhafu.
  • Iimfuno ezidityanisiweyo: Ukuba ingeniso yezolimo ingaphezulu kwe-7625 lakh ngonyaka, umhlawuli werhafu kungafuneka aphicothelwe ii-akhawunti phantsi kweCandelo 44AB, nokokuba zingumntu ngamnye.

Ukucaciswa Okuziinkcukacha Komthetho Wokwahlula-hlula Inxalenye

Umthetho odibanisayo mhlawumbi yeyona nkalo ingaqondwanga kakuhle. Masiwuyeke ngenyathelo elinye:

  1. Qokelela ingeniso yakho yonke ngaphandle kwengeniso yezolimo (umz., ingeniso engeyoyoyoyoyoyolimo).
  2. Qokelela ingeniso yakho yonke kuquka ingeniso yezolimo (umz. igalelo lengeniso yezolimo neyobulimi).
  3. Ukubala irhafu (1) nerhafu (2) ngokwahlukeneyo kwixabiso lesakhelo esisebenzayo kumntu ngamnye.
  4. Ityala lerhafu lenyani yile: irhafu (2) thabatha irhafu (1) dibanisa nerebate/ii-ces njengoko kuyimfuneko.

Kubemi abangaphantsi kweminyaka engama-60 abakhululekileyo kwingeniso esisiseko ye-ALIkhi, ukuba ingeniso engeyoyayo yezolimo yi-933 lakh kwaye ingeniso yokulima yi-764 lakh, iyonke iyi-767 lakh. Irhafu kwi-767 lakh iza kuba yi-76,500 (njengolawulo lwakudala) kanti irhafu kwi-63 lakh izakuba yi-62,500. Irhafu ye-nethi ye-i-010 000, ephumelelayo yirhafu yesabelo esingayiyo se-akh kuba ukurhoxisa bekungaphelelwa ngumqobo welungu lokulima. Ngoko, ingeniso yezolimo zezolimo [[FLT:] iyenza umahluko.

Ingeniso Yezolimo Nerhafu Entsha

Phantsi kolawulo olutsha lwerhafu (ukungahlawulwa konyaka we-115BAC), imithetho efanayo iyasebenza. Ingeniso yezolimo iyaqhubeka ikhutshelwa phantsi kweCandelo 10(1), kodwa inxalenye yendlela yokudibanisa iyaqhubeka isebenza. Abahlawula irhafu bakhetha ulawulo olutsha kufuneka bakhethe ingeniso yokulima ngokweenjongo zomlinganiselo. Ekubeni urhulumente omtsha enemida ephantsi kwentelekelelo (mayela ne-lakh) kwaye kungekho zincopho zihlayo, isiphumo sokudityaniselwa komsebenzi womanyano lungachazwa ngokuphakamisa irhafu ngaphantsi koorhulumente bobabini abarhwaphili.

Ukuhlawulwa Kwerhafu Kumaziko Olimo Ahlukeneyo

I-ASCP

Njengoko kuchaziwe, ingeniso yezolimo iyakhululwa ukuya kumlinganiselo kodwa idityaniswe nesantya xa ingeniso engeyoyoyoyoyoyoyolimo inqamla ukukhululeka okusisiseko. Akukho silingi iphezulu ekukhululweni kwengeniso yezolimo ngokwayo, qha umthetho wokudibanisa uyasebenza. Ngoko ke umlimi onengeniso yemali yezolimo engama-7650kh kwaye akukho ngeniso ihlawula irhafu. Noko ke, ukuba loo mlimi unye ufumana i-61 lakh kumdla wasebhankini, umthetho wokudibanisela unganyusa irhafu.

Izixhobo eziqinileyo kunye nezigidimi

Ngokungafaniyo nabantu ngabanye, iifemu nee-LLP azifaneleki ukukhulula. Ingeniso yazo yezolimo ithathwa njengengeniso yeshishini kwaye irhafu ngesantya esithe tyaba sama-30% (ulwaleko kunye ne-ces). Oku kungenxa yokuba ukukhulula phantsi kweCandelo 10(1) kusebenza kumntu okanye kumalungu entsapho angadityaniswanga. Ngoko ke, nawaphi na amafemu abandakanyekileyo ekulimeni okanye ekuqhubeni iprojekiseni kwe-agro kufuneka avakalise ii-lisithi zemali zemali zemali ezithenti ezibini kwaye ahlawulele irhafuthe.

Iinkampani

Ngokufanayo, iinkampani `ekhaya okanye zangaphandle''' kufuneka ziquke ingeniso yezolimo kwingeniso yazo ehlawulwayo. Akukho ncopho ikhethekileyo yemisebenzi yokulima. Noko ke, iinkampani ezibandakanyekileyo kwezolimo zingabiza iindleko ezithe zasetyenzwa ngenxa yokulima, umsebenzi, imbewu, iziphathi-mali, ukulungiswa komhlaba, njl. njl., njengoko kuthe kwanconywa intengiso esebenzayo yerhafu iphantsi kwengeniso ehlawulwayo, kodwa zisathelekelela kwaye zihlawule irhafu njengawo nawuphi na omnye umsebenzi.

Isalathisi somsebenzi

Utyando lwezolimo (umz., iswekile esetyenziswayo, i-ops zobisi) zilawulwa ngamalungiselelo ahlukeneyo. Ingeniso yabo kwimisebenzi yokulima ingafanelekela ukunconywa phantsi kwecandelo 80P, kodwa ingeniso esisiseko isephantsi kwerhafu. Ukukhutshwa phantsi kweCandelo 10(1) akufumaneki njengoko bengenjalo okanye bengabo ooHUF.

Ukuqokelelwa nokuxelwa kwemali yezolimo

Ukunika ingxelo echanileyo ngengeniso yezolimo kubalulekile ukuphepha izigwebo. Iifomu zeThafu lerhafu lokubuya (ITR-1, ITR-3, ITR-4) zinocwangciso olukhethekileyo lokuchaza ingeniso yokulima. Naku oko abaqeshi berhafu bakufunayo ukwazi:

  • I-ITR-1 (Sahaj): ingasetyenziswa kuphela ukuba ingeniso yezolimo ayigqithi kuma-45 000. Kungenjalo, i-ITR-2 okanye i-ITR-3 iyafuneka.
  • [[UMTL:0] I-TITR-2: kubantu ngabanye kunye nama-HUF angafumani ngeniso yeshishini okanye yomsebenzi, nengeniso yezolimo ngaphezulu kwama-755,000.
  • [[UMTL:0] I-TITR-3: kwabo banengeniso okanye abasebenzi (kuquka ukulima njengeshishini).
  • I-ITR-4 (umgaqo): Ngesicwangciso serhafu esifunxayo (uqeqesho 44AD). Ingeniso yezolimo ingavakaliswa kodwa isicwangciso asisebenzi kwingeniso yezolimo ngokwayo.

Abahlawula irhafu kufuneka banike iinkcukacha: indawo yomhlaba, indawo, uhlobo lwesivuno, ubuninzi bemali ethengiswayo, iirisithi ezixineneyo, kunye neendleko ukuba ziphicothwa. Isebe lingayiqinisekisa idata echasene neengxelo zomhlaba kunye nentengiselwano yebhanki. Ukungadisci-mali okanye ukwenziwa kwecandelo eliphosakeleyo kungakhokelela ekuvulweni kwakhona kweengqwalaselo phantsi kweCandelo 147 okanye isigwebo phantsi kweCandelo 271(c) lokufihla.

Imimiselo yeNkundla neMimiselo yaBantwana

Izicatshulwa zejaji ziphucule umlinganiselo wengeniso yezolimo. Inkundla ePhakamileyo kwi- COIT vs. Raja Benoy Kumar Sahas Roy (1957)) ebekwe phantsi "uvavanyo lwezibonelelo" ingeniso yemali-mali kufuneka iquke usetyenziso lwelizwe olufana nokulima, ukuhlwayela, okanye ukutyala. Ukuqokelela ihlathi ngaphandle kokulima akuyifanelekeli ingeniso. Kutshanje, iKarnakaka ephezulu inkundla ekwi-. A. I-Vhwathaths.[201] I-evilet ingeniso ekhoyo ekulimeni okunokufumaneka ukuba kukho ingeniso ekhoyo. Ukuba umphandle okuthengwayo, ukuba ityala lokulima lithenjiwe ngaphandle kwemali ehlawulwa yimisebenzi yemali, "iPLT" efumaneka kwiminye ingeniso", "eonth'ir."

Enye inkqubela ebalulekileyo kukutyhalela phambili ukunikela ingxelo ngamanani. ISebe leMali lerhafu ngoku lisebenzisa ugcino-lwazi oluzinzisayo ukubuyela kwiflegi ngomvuzo ophezulu wezolimo xa kuthelekiswa nokuphatha umhlaba. Oku kwenza kube yingozi ukunyusa ingeniso yezolimo ngaphandle kokuxhasa amaxwebhu.

Amacebiso Asebenzisekayo Kubalimi Nabahlawula Irhafu

Hlala Uzigcine Uzifumene Iingxelo Ezifanelekileyo

Gcina iingxelo zomhlaba (7/12 ezikhutshweyo, izingeniso zotshintsho), ubhaliso lwezityalo, iinkcukacha zembewu, abasebenzi, iimali zemisebenzi, iingxelo zebhanki ezibonisa iimali ezithengiweyo, kunye nerisithi zemali ezisuka kwi-manidis. Kwintengiselwano ezinkulu, gcina incwadi ye-akhawunti yefama. Olu xwebhu lukhuselo lwakho olungcono ekunqandeni ukuxilongwa.

Lumka Kwingeniso Exutyiweyo

Ukuba unengeniso yezolimo neyobulimi, linganisela irhafu phantsi komthetho womanyano olunokwahlulwa kolwahlulwa. Ngokufuthi, ungaphela uhlawula irhafu engakumbi kwicandelo elingangeni zolimo. Cwangcisa utyalo-mali lwakho ngokufanelekileyo, umzekelo, usebenzisa izixhobo zokunyusa irhafu phantsi kwecandelo 80C ukunciphisa ingeniso ehlawulwa yirhafu jikelele.

Khangelani Kugqirha Werhafu

Imithetho yengeniso yezolimo, ingakumbi udityaniso lwendlela kunye nemida yophicotho, intsokothile. Umgcini-mali oqeshiweyo uyayiqonda imithetho yelizwe kunye nemiyalelo yerhafu ephakathi unokukunceda ulungise iimbuyiselo kwaye uphephe isaziso. Musa ukuthembela kwizinto eziqhelekileyo ze Internet njengezinto ezithabathela indawo icebiso lobugcisa.

Isiphelo

Irhafu yengeniso yezolimo eIndiya ayiyiyo ekhululekile ngokupheleleyo okanye umgibe opheleleyo werhafu, yinkqubo elungiselelwe kakuhle elungelelanisa ukhuseleko olufanelekileyo lwabalimi ngobuchule. Iintsomi ezikufutshane nayo zisoloko zivela ekusebenziseni kakhulu. Ingeniso yezolimo isuka kubantu ngabanye kunye nabaHF kodwa ifanele ukukhuselwa ngokungenamkhethe; ifanele ihlawulelwe ngokupheleleyo iinkampani kunye neenkampani; ifuna ukunikwa ingxelo efanelekileyo; kwaye inokwenziwa ngokungqongqo lisebe. Ukuqonda ezi nkcukacha kunceda abahlawuleli-mali baphephe iziphumo ezingcono, bacebe imali yabo, kwaye banikele kwinkqubo yerhafuthelo ecacileyo. Ukhokelo oluchanileyo, lusoloko lubhekisela kwimisebenzi esemthethweni njenge [FLD:] kwisebe lerhafu, [FFF:1], [FTT], [igrolal]