Ukufundiswa Kwerhafu Ebhatalwayo EIndiya

Ingeniso yemali evela kwimisebenzi esezixekweni zaseIndiya yenza umsinga obalulekileyo wengeniso kubanini-ndlu, abanikeli, kunye nabarhoxi. UMthetho weMali yeTshayina, 1961, uphatha le ngeniso phantsi kwentloko ethi “Ingeniso evela Kwindawo Yendlu,” enendlela yayo yokubala eyahlukileyo kwishishini okanye kwingeniso yomvuzo. Ukuqonda le mithetho akuqinisekisi nje kuphela ukuthotyelwa ngokwasemthethweni kodwa kuvumela nabanikazi-mpahla ukuba bafumane iinkcitho ezisemthethweni, banciphise irhafuthezo zerhafu, baphephe izalaso ezingekho semthethweni okanye ukuxelwa ngokuphosakeleyo.

Wonke umnini wempahla, nokuba uqesha indawo yokuhlala eMumbai, ivenkile yorhwebo eDelhi, okanye ivella eBengalur, kufuneka aqonde indlela irhafu ehlawulwa ngayo, iincopho ezikhoyo, noko kufunyenweyo, kunye noko kuphelisweyo okutsha kusetyenziswayo. Eli nqaku linika isikhokelo esicokisekileyo, ngenyathelo lesikhokelo kwirhafu yemali ehlawulwayo kwizixeko zamaIndiya, ukugquma ingeniso yokuqesha, ukuzithelisa, ukukhulula, kunye nemizekelo esebenzayo kunye neemfuno ezifunekayo.

Ingqwalasela yokusetyenziswa kwerhafu

Phantsi komthetho werhafu wase-Indiya, ixabiso lemali ehlawulwayo lithathwa njengengeniso ethathwa njengomnini wemali efunyenweyo, kungakhathaliseki ukuba irente yafunyanwa ngokwenene, phantsi kotshintsho oluthile. Ixabiso lonyaka lisekelwe kwirente esemthethweni yepropati enokuyithatha okanye yona kanye irente efunyenweyo, nayiphi na engaphezulu, ngaphandle kwemiba ye-ofice. Irhafu kaMasipala ikhutshwa ngumnikazi ikhutshwa ukuba ifike kwixabiso lomnatha wonyaka (NAV). Unyuko olusezantsi lwama-30% e-NaV lungavunyelwa ukugquma, ukulungisa, ukuphatha, ukulayisha, kunye nezinye iindleko zethuba. Ekugqibeleni, inzala yokuboleka [[FLT:] iphetshana eliphawu: inzala ebolekisiweyo[FLD1] [FLD] [1] isetyenziswa kwingeniso ebolekisiweyo, ukulungisa, ukulungisa, okanye ukubuyisela impahla engaphantsi kwe-66).

Ukufumaneka kwipropati yendlu kongezwa kwingeniso epheleleyo yomntu ngamnye kwaye kuhlawulwa irhafu kwixabiso elifanelekileyo labemi. Kubantu abangengomongameli, amanani ayahluka ngokwemeko yabo kwaye nayiphi na iMpaso eSebenzileyo eSebenzileyo i-DTAA Izivumelwano zokungahlawulwa kwemali esetyenziswa kwishishini okanye umsebenzi (umzekelo, umzi - fektri okanye isithuba se-ofisi esiqeshwe kwinkampani ebhatalwayo) isarhafuzwa phantsi kwempahla yendlu, hayi kwingeniso yeshishini.

Impahla ezisebenzela yona: Unyango lwerhafu kunye nezindululo

Ukuba indawo isebenza ngokwayo — okuthetha ukuba umnini okanye intsapho yayo ihlala kuyo unyaka wonke — ixabiso lonyaka lithathwa njenge noil. Akukho ngeniso yokuqesha ithelekelelwayo, kwaye ngoko akukho ngeniso ifanelekileyo yongezwa phantsi kwale ntloko. Noko ke, oku akuthethi ukuba umniniyo akafumani ngenelo lwarhafu. Icandelo 24(b) livumela ukunyuka kwenzala kwimali ebolekisiweyo ethathelwe intengo okanye ulwano lwempahla esebenzela yona, ngoko ke akukho mdathi oyakhiwe ngayo:

  • Kwipropati esebenzayo, unyuso oluphezulu lwenzala ebolekiweyo ekhaya 76,100 000 ngenani ukuba imali ebolekiweyo yathatyathwa emva koAprili 1, 1999, kwaye ulwakhiwo okanye ukufunyanwa kwalo kwagqitywa kwisithuba seminyaka emihlanu ukusuka ekupheleni konyaka wemali apho imali ibolekiswe khona.
  • Ukuba impahla iphantsi kolwakhiwo okanye ayikakulungeli umsebenzi, inzala ngexesha langaphambi kokulungiswa ingabalwa kwicandelo elihlanu elilinganayo ukusuka kunyaka wokugqitywa.
  • Ngempahla efunyenwe phambi konyaka ka-1999, umlinganiselo wokuhlaziywa kwexabiso 7630 000 ngenani.

Akukho ncopho isezantsi yama-30% isebenza kwimisebenzi ezenzekelayo kuba akukho xabiso laminyaka le. Isiphumo somnatha kwimpahla yendlu kwiimeko ezinjalo sisoloko siyilahleko (ngenxa yenzala ehlaziyiweyo), enokubekwa ngokuchasene nezinye iintloko zengeniso (ezemali, zeshishini, ingeniso yamakomkhulu) ukufikelela ku-76,100 000 ngonyaka phantsi kwemithetho ekhoyo. Nayiphi na ilahleko eseleyo ingathwalelwa phambili ukuya kwiminyaka esibhozo yohlolo.

Imali ehlawulelwayo eKhaya (Unyuso 80C)

Ukuhlawula okuyintloko kwemali-mboleko yekhaya yepropati esebenzayo kufanelwe kuhlaziyo phantsi kweCandelo 80C, ukufikelela kumlinganiselo opheleleyo wama-761,50 000. Oku kwahlukile kwinzala ehlaziyiweyo kwaye kunceda ukunciphisa ingeniso ehlawulwayo

Impahla: Ingqokelela yemali ehlawulwayo

Xa indawo iqeshiwe, umniniyo kufuneka athenge imali phantsi kwe- “Infestring House". Ilandela la manyathelo:

Inyathelo 1: misela ixabiso eligqithisileyo lonyaka (GAV)

Amaxabiso aphezulu oNyaka aphezulu

  • Irente yokwehla kwemali efunyenweyo okanye efumanekayo ngonyaka.
  • Irente entle (indawo efanayo iya kuqeshwa kwindawo enye).
  • Uxabiso lukaMasipala (ukuba uyafumaneka).

Ngoko, ukuba indawo ayikho kwicala lonyaka kwaye nerente iphantsi ngenxa yesithuba, eyona krafu ifunyenweyo ithatyathwa njenge-GAV, ukuba indawo ayibangelwa kukukhetha komnini. Imithetho yolawulo lwe-Rent ingasebenza nakumazwe athile, ilinganisela ubuninzi berendi.

Inyathelo lesi-2: Irhafu kaMasipala

Irhafu kaMasipala (irhafu efunekayo, irhafu yamanzi, njl. njl.njl.) ehlawulwa ngumnini-yo ngonyaka ithatyathwa kwi-GAV ukuze ifike kwixabiso le-NTS (NAV). Kubalulekile ukuba irhafu ihlawulwe ngokwenene; ityala nje alihlawulwa. Ukuba irhafu yemali ihlawulwa ngqo ngumnini-mali, akanakuyichaza loo mlinganiselo.

Inyathelo 3: Vumela unyuso olusezantsi

Ukusuka kwi-NAV, isicaba [[FLT: 0] 30% intlawulo ezisezantsi ivumelekile phantsi kwecandelo 24 (a). Esi sicombululo sigubungela konke ulungiso, ugcino, i-inshorensi, kunye nezinye iindleko zethuba. Akukho siqinisekiso semali esifunekayo ukwenzela olu nyuselo.

Inyathelo lesi - 4: Inzala Ebangelwe Likomkhulu Elibolekiweyo

Inzala emalini ebolekiweyo ethatyathwe ukuthenga, ulwakhiwo, okanye ukulungiswa kwepropati ikhutshiwe phantsi kwecandelo 24(b). Ngokungafaniyo nepropati eziziquququ, [[FLT: 0] akukho mda uphezulu [ kwinzala yentlawulo ebekwe ngaphandle. Inzala yonke ihlawulwa (kuquka inzala yokwahlulwa kwiminyaka emihlanu) isenokukhutshwa, okunokwenzeka ukuba iphumele kwingeniso engalunganga phantsi kwalentloko.

Inyathelo 5: Quka nomnatha kwisiphumo esipheleleyo semali

Umlinganiselo ophumele kwiziphumo (emva kwenyathelo 1-4) wongezwa kwingeniso epheleleyo yomntu ngamnye. Ukuba iziphumo zingalunganga (inzala idla ngokugqitha kwirente), ingamiswa ngokuchasene nezinye iintloko zengeniso ngaphandle komda wokungabikho kwempahla. Ukulahlekelwa okungenaziphene kungathwalwa phambili iminyaka esibhozo.

Umzekelo wobalo lwempahla

Masithi igumbi lokuhlala ePune liqeshiwe nge-7630 000 ngenyanga. Irhafu kaMasipala ihlawulwa: 761 000 ngonyaka. Inzala yemali-mboleko yasekhaya ihlawulwa ngonyaka: 763,50 000 (kuquka ulwahlulo lwangaphambi kommiselo).

  • Irente ekhoyo efunyenweyo: 930,000 × 12 = 763,60 000
  • Inkcazo efanelekileyo yerente kunye noxabiso lukamasipala aziphakami. IGAV = 763,60 000
  • Iirhafu ezincinane zikamasipala ezahlawulwayo: - 762 000 → NAV = 763 48 000
  • I-30% esezantsi ye-NAV: -761,04,400 → Ingeniso emva kokuhlaziywa okusemgangathweni = 762 43,600
  • Umdla omncinane kwimali - ngqangi yasekhaya: - 313,50 000 → Ukuphulukana nempahla yendlu = - 691,06 400

Le lahleko isenokubekwa kumvuzo okanye kwenye ingeniso, icuthe ityala lerhafu lilonke.

Ikhutshwe Ukuba Impahla Ephunyeziweyo

Ukuba umntu ngamnye unempahla engaphezu kwenye, kuphela impahla enye enokuthathwa njengemisebenzi yakhe (lowo ukhethwe ngumnini). Zonke ezinye izinto zicaciswe “zigqalwa njengezingaphumiyo” nokokuba zihlala zingenamntu. Iimpahla ezinjalo, ixabiso loNyaka loMntu lithathwa njengeliphezulu kweyona ndawo yerente (ukuba ukhona) okanye irente esesikweni, nokuba kuhlala ekhoyo. Oku kuthintela abanini ukuba babambe impahla ezininzi ngaphandle kwayo nayiphi na irhafu.

Imithetho ekhethekileyo iyasebenza ukuba umnikazi ukwindawo yomnini kodwa isetyenziselwa ishishini okanye umsebenzi — ukuba impahla ithathwa njengempahla yeshishini, hayi phantsi kwendlu.

Irhafu Ithenjiswe eMthonjeni (TDS)

Phantsi kweCandelo 194-I loMthetho weTshowulo-mali efunyenweyo, nawuphi na umntu (ongomntu okanye ongomnye (ongamele afanele aphicothe irhafu) ehlawule irente engaphaya kwe-76,40 000 kwinani lomntu ohlala apho kufuneka asuse iTDS kwixabiso elilandelayo:

  • Isiseko sezityalo noomatshini: 2%
  • Imali yeendawo, isakhiwo, okanye ifanitshala: 10%
  • I-CPF ibonise ukuba

Ukuba i-Ant yangamntu okanye i-HUF ayiphantsi kophicotho-zincwadi lwerhafu, akukho TDS efunekayo kwirente yokuqeshwa ukuze kusetyenziselwe abantu abahlala apho. Noko ke, kwirente yorhwebo, ngamnye (kuquka abantu abangafanele baphicothe) kufuneka bakhuphe iTDS ukuba irente yonyaka igqithe ku-762,40 000. I-TDS kufuneka ifakwe kurhulumente esebenzisa iFom 26QC, kwaye i-tenant kufuneka inike isiqinisekiso se-TDS (FM 16C) kumnini-ndlu.

Abalawuli belizwe kufuneka baqinisekise ukuba iTDS iboniswa kwiFomati yabo yama-26AS ukuboleka ityala ngerhafu ehlawulwayo. Ukungahambelani nemithetho yendlu kungashiya umnini-ndlu enetyala lerhafu, nangona isohlwayo sobuso obukwindawo ephezulu.

Iimpawu ezidityanisiweyo

Xa abantu ababini okanye ngaphezulu bebonke beqeshiwe, umnini-mfono-mnikazi ngamnye kufuneka axele isabelo sakhe semali ehlawulwayo kwaye athenge imali ehlaziyiweyo ngokweepesenti zobunini. Ixabiso lonyaka lahlulwe ngokweemali ezidityanisiweyo. Inzala kwimali-mboleko yasekhaya edityanisiweyo iyalingana. Abanikazi abanakuphatha indawo enye njengemisebenzi yabo yomibini; ngamnye uyakwazi ukuphathwa kuphela njengempahla enye (isabelwabelo sakhe) njengemali yakhe ukuba bathelekisa iimpahla ezininzi.

Ugcino nonikezelo loshicilelo

Ukugcina iingxelo ezichanekileyo kubalulekile kwingeniso yokuqesha ngokufanelekileyo nokuxhasa ukuhlaziywa kwemali xa iSebe leMali leNtloko linika isaziso. Amaxwebhu abalulekileyo aquka:

  • Iirisithi ezisemthethweni okanye izivumelwano zokuqesha ezityikitywe ngamaqela omabini.
  • Ubungqina berhafu kamasipala (iirhafu okanye i - Internet).
  • Iingxelo zemali ezibonisa umdla ohlawulwayo ebudeni bonyaka.
  • Iingxelo zemali yerente zafunyanwa ebhankini.
  • Isiqinisekiso se TDS (Form 16C) esisuka kubasebenzi.

Abanini-mpahla kufuneka babhale phantsi irhafu yabo yerhafu efunyanwayo (ITR) besebenzisa indlela efanelekileyo — idla ngokuba yi-ITR-1 (Sahaj) kubantu abanomhlaba omnye kuphela, okanye i-ITR-2 kwabo banempahla engaphezu kwenye okanye ingeniso yemali. Ukubuya kufuneka kugcinwe ngomhla ofanelekileyo (ngokuqhelekileyo ngoJulayi 31 kubantu abangafuni kuhlolwa) ukuphepha inkcitho yemali kunye nenzala yamva phantsi kweCandelo lama-2343A.

Ukuhlaziywa Kwakutshanje Neengongoma Ezibalulekileyo

  • Uhlaziyo lohlahlo-lwabiwo-mali 2023 ukunciphisa ubuninzi bentengiso kwinzala exakekayo ukusuka kwi-762,100 000 ukuya kwi-761,50 000? Hayi, olo tshintsho aluzange lwenziwe. Umda ushiyeka 76,80 000 wemali-mali-mboleko ebolekiweyo ethatyathwe emva koApril 1, 1999. Noko ke, kwacaciswa inzala kwimali-mali ebolekisiweyo yokulungisa okanye yokuhlaziya.
  • Uqingqo - mali lweUnited Nations 2024 lwamisela urhulumente omtsha werhafu kubantu ngabanye, kodwa imithetho yendlu ayitshintshanga.
  • Ngempahla ezigcinwe njenge-stock-in-trade (umz., ngabaphuhlisi bezindlu), ingeniso yokuqesha ingathathwa njengengeniso yeshishini ukuba indawo iqeshiwe ngexesha lokuphatha.
  • Ingeniso evela kwamanye amazwe evela kwimpahla engaphandle kweIndiya ifanele ihlawulelwe abemi baseIndiya, kodwa ilungiselelo leDTAA linokubanceda.

Amacebiso Aluncedo Kubaphathi Belizwe

  • Irela yenkqenkqeza efunyenweyo: Phantsi kwerendi yokubika ukugcina irhafu ingakhokelela kwisaziso ukuba ixabiso likamasipala okanye irente elungileyo iphezulu. Noko ke, ilahleko yerente kufuneka ibhalwe.
  • [[NTL:0] Inzala yemali ebolekiweyo yasekhaya ngokufanelekileyo: Kwanokuba umnikezo usebenza ngokwawo, ungabiza inzala ukuba ihlawulwe ukuya ku-76,00 000. Ukuyeka, ufumana inzala epheleleyo kwaye ubangele ukulahlekelwa ukuhlengahlengisa enye ingeniso.
  • Isiqinisekiso se TDS: Ukuba ideducts TDS yakho, qinisekisa ukuba wamkela ifomu ye 16C kwaye quka umvuzo we TDS kwijiko lakho, ngoko zibophelele nge TDS.
  • Ifayile ibuya ngexesha: Ukungaphumeleli ukuyila okanye ukugqiba emva kweziphumo zesohlwayo sokufikelela ku-765 000 (ukuba igcinwe emva komhla ofanelekileyo kodwa phambi koDisemba 31) okanye 10 000 (ukuba ifakwe emva koDisemba 31).

Isiphelo

Irhafu yengeniso yokuqesha kwimisebenzi kwizixeko zamaIndiya ilawulwa yimithetho echazwe kakuhle phantsi kweNdlu yeMali ekwiNdlu. Ngokuqonda umahluko phakathi kokuzixakekisa, ukuyeka, kunye nokuthathwa njengempahla, ithenge iintengiso ezisemgangathweni ezingama-30%, kunye nokwandisa izincopho zenzala, abanini-mpahla bangawunciphisa ngokuphawulekayo umthwalo wabo werhafu. Ukugcinwa nokuthobela ngokufanelekileyo kwimiqathango yeTDS kuqinisekisa intsebenziswano entle nabasemagunyeni berhafu.

Ibone ukuntsonkotha kwamatyala ngamanye abandakanya iimali-mboleko ezininzi, ubumnini, okanye izinto ezidityanisiweyo, ukukhangela umgcini-mali ofanelekileyo okanye umcebisi werhafu kuyacetyiswa. Kulwazi olunegunya, bhekisa kwi-webhsayithi ye-TDS eyi- kunye ne- icebo elicacileyo kwimpahla yendlu [[[FLTLT:]]. Iinkcukacha ezongezelelekileyo kumalungiselelo eTDS [[FLT]TPC]. . Ukuhlahlela ngotshintsho lonyaka kuya kunceda ekulungiseni irhafuthelo lwemali.