Ukufundiswa KooSondyebo Abasebenzisa Amanani EIndiya

Uqoqosho lomdali eIndiya luye lwabona ukwanda okukhawulezileyo kwiminyaka emihlanu edluleyo. Imisebenzi enjenge YouTube, Istagram, Facebook, iShacel Chat, ne Moj incede izigidi zabantu ukuba zifumane ingeniso ngokuvelisa iividiyo, ukubhala, ukufota, ukuphila, kunye nezinye iintlobo zokuqukunjelwa kwemichiza. Noko ke, abadali abaninzi abaluqapheli uxanduva lwerhafu yabo, nto leyo ekhokelela ekungeni kwerhafu engekho 766liation kunye nesohlwayo ezinokwenzeka. Ukuqonda irhafuzo lwengeniso yengeniso yemivo yomlinganiselo womlinganiselo wolwazi akuyo nje kuphela kodwa kuyimfuneko esemthethweni kodwa kumbandela obalulekileyo wokuceba imali nokulinganisa umsebenzi wokudala.

Phantsi komthetho werhafu wase-Indiya, ingeniso efunyenwe ngokuyila izinto eziqulethwe ngamanani ifanele ukuhlawulwa ngokupheleleyo. Umthetho werhafu ofunyenweyo, 1961 awusahluli phakathi kwemithombo yengeniso yesithethe kunye nengeniso evezwe ngamaqonga amanani. Ukuba uyinxalenye ye-ibhsayithi yexesha eliyi-1207 okanye ixesha elipheleleyo u-Umrhumeli wee-mali, ukuphathwa kwerhafumbhini, ukuphathwa kwerhafuzo zakho kuxhomekeke kwindalo, kwisikali, nakwixesha elithe rhoqo lemisebenzi yakho.

Eli nqaku linikela isikhokelo esineenkcukacha, esinegunya kwirhafu yengeniso yogcino-lwazi lwamanani eIndiya. Ligubungela ulwahlulo lwengeniso, iziqwenga zerhafu ezisebenzayo, iintengiso ezivumelekileyo, iiNkcukacha zeMali neNkonzo (GST) iimfuno zerhafu, iimfuno zerhafu ezikhutshelwe phantsi kwecalaat preset preses, iinkqubo zesheader, kunye nezenzo ezingcono zokugcina irhafu. Ngesiphelo, uza kuba nolwazi olucacileyo, olusebenzayo lwendlela yokuhlala uthelekelela xa usenza ityala lakho lerhafu.

Uhlelo lwengeniso efunyenwe ngamanani

Inyathelo lokuqala lokuqonda ityala lerhafu ngokufanelekileyo kukubeka ulwahlulo lwengeniso yakho. Umthetho werhafu ofunyenweyo ufumana ingeniso kulwakhiwo lwamanani phantsi kweentloko ezimbini: ivela kwezinye iimvelaphi okanye Iprojects kunye nengeniso zeshishini okanye Ingeniso yeBhasoms.. Ulwahlulo luchaphazela ngqo ukufaneleka kwakho kwentengiso, uhlobo lokubuya ukugcinwa, kunye nexabiso elisebenzayo lerhafu.

Ingeniso evela kwezinye

Ukuba umsebenzi wakho wokudala okuqulathiweyo kusuka nje, kukhutshiwe, okanye kungenziwa njalo, ingeniso izakuphathwa njenge . Oku kuquka ingeniso evela kwezinye iimvelaphi. kwimali yogcino-mali engezizo, enye enika ingeniso elishumi elinesithandathu, okanye iminikelo eqhelekileyo. Phantsi kwalentloko, awunako ukubiza iindleko ezininzi ezinxulumene nenkcitho, kwaye ingeniso ye-netha yongezwa kwingeniso yakho yonke kunye nerhafuthiso kwixabiso lemali eshiciciweyo.

Ingeniso Nenzuzo Yeshishini

Xa ukwenziwa komxholo ngumsebenzi wakho oyintloko okanye othe rhoqo wobugcisa, owenziwa ngentshukumisa yengeniso, ingeniso ihlelwa njenge "Iziphumo kunye Nengeniso Zoshishino okanye umsebenzi.” Oku kuhlelwa kukuvumela ukuba ufumane uludwe oluninzi lwezincopho zezixhobo, njengexabiso le-software, i-Internet, uhambo, kwanesabelo seendleko zakho zasekhaya ukuba zisetyenziselwe umsebenzi. Abadali abaninzi abachweli (Uwenutub, Instaglates, ababhali, i-flaces) bawela kweli candelo.

Izinto ezimisela uHlelo

ISebe leMali leNkokhelo liqwalasela oothunywashe abaliqela ukuqinisekisa enoba umsebenzi wakho ulishishini okanye umsebenzi:

  • [[UMTL:0] Uphinda-phindo nobuninzi [ bolwakhiwo lokuthumela kunye nengeniso.
  • [[UMTL: 0] Injongo engundoqo – ukuba uluthatha umxholo wendalo njengomthombo wendlela yokuphila.
  • Umlinganiselo wemisebenzi – inani labazirhumeli/abalandeli, umthamo wengeniso, kunye notyalo-mali kwizixhobo/istudio.
  • Ihambo efana neshishini [ - ukugcina ii-akhawunti zebhanki ezahlukeneyo, ukukhupha ii-invoice, nokugcina iincwadi ezifanelekileyo zee-akhawunti.

Oososayensi abafumana ingeniso eninzi, ephindaphindwayo bafanele bakujonge ngokungqongqo ukuphatha umsebenzi wabo njengeshishini ukuze bafumane ingeniso esemthethweni baze banciphise ingeniso ehlawulwayo.

Iinqwelo - mafutha Neebhaso ZoMdali Omnye Nomnye

Abadali bomxholo wamanani eIndiya barhafelwa njengabantu ngabanye (okanye ii-HUF) ngaphandle kokuba baquka inkampani. Ityala lerhafu lixhomekeke kwingeniso epheleleyo yonyaka wemali, emva kokuba bethe zonke ii-asethi ezivumelekileyo.

Umlinganiselo Osisiseko Wesiphelo

Ngonyaka-mali 202425 (unyaka onzima wama-20252526), umlinganiselo osisiseko wokungahlawulwa kwabantu abangaphantsi kweminyaka engama-60 ubudala yi- 93.5.5 lakh phantsi kwayo yomibini ulawulo lwerhafu oludala nolutsha. Ukufikelela kulo mlinganiselo akuhlawulwanga. Ukuba upheleleyo lwengeniso yakho yokufumana okuqulethwe yindalo (kuquka nayiphi na enye ingeniso) ayiyidluli i-76. lakh, akuyomfuneko ukuhlawula irhafumfoto, nangona kusenokufuneka ukuba uhlawulele ukuba iimeko ezithile ziyasebenza (umz., ukuba uthi iTDSS isetyenziswe).

Irhafu yemali ehlawulwayo (ii-Vs ezindala. iRegime entsha)

EIndiya inikela urhulumente werhafu ababini.

[[UMTL:0] IRegime eNdala Yerhafu (enezincopho kunye nokukhulula):

  • Ukuya ku- 76.5 lakh: Nil
  • ←2.5 lakh ukuya 765 lakh: 5%
  • ↑5 lakh ukuya ○10 lakh: 20%
  • Phezulu ngo-2016: 30%

Ulawulo lwakudala luvumela ukuhlawulwa kwerhafu phantsi kwamacandelo afana nama-80C (ii-inshorensi), ama-80D (i-inshorensi yempilo), namanye.

[[UMTL: 0] IRegime entsha yerhafu (okungagqibekanga ukusuka kwi FY 202324):

  • Ukuya ku- 763 lakh: Nil
  • 763 lakh ukuya 76 lakh: 5%
  • 76 lakh ukuya 769 lakh: 10%
  • ← Isalathisi somsebenzi
  • ○12 lakh ukuya kutsho ku-
  • Phezulu ngo-1815 lakh: 30%

Urhulumente omtsha unikela irhafu ephantsi kodwa akavumeli ukuhlaziywa nokungahlawulwa kwerhafu, kuquka ezo zenkcitho zoshishino ngaphandle kokuba uvunyiwe (umz. 80CCD(1B) ngeNPS). Abadali abaneendleko zoshishino ezibalulekileyo, urhulumente omdala unokuba yingenelo ngakumbi.

Ngaphandle kolawulo olukhethiweyo, ingeniso yomxholo wesixa yamanani igawulwa nayo yonke ingeniso (ingeniso yekomkhulu, njl.njl) kwaye ihlawulwa kwixabiso elifanelekileyo lebreki.

Imigaqo Evumelekileyo Yoodali Abanento Eninzi

Enye yeengenelo ezinkulu zokunyanga indalo yakho njengeshishini kukukwazi ukufumana iincopho zeendleko ezifunyenweyo ngokupheleleyo kwaye kuphela ngenjongo yokufumana ingeniso. Uxwebhu olufanelekileyo lubalulekile /ukugcina amatyala, ii-ifisi, iingxelo zebhanki, kunye nezivumelwano.

Izixhobo

Inkcitho kwiikhamera, izibane, ii-trawds, iikhompyutha, ii-laptop, ii-cellpholes, kunye nezinye izixhobo zingafuneka. Ukuba ixabiso lingaphaya kwe-7610 000, ungafuna ukunyusa i-actal kunye nereyithi unyuso kubomi bayo obuluncedo (umz., 15%-40% kwiikhompyutha kunye neekhamera ngokwexabiso ngalinye elifanelekileyo). Izinto ezincinci (umz., iintambo, iintsimbi, iikhadi zenkumbulo) zingasuswa ngokupheleleyo ukuba zigqityiwe ngonyaka.

I-Software, Iziqulathi-zifayili kunye ne-Intanethi

Imali ehlawulwa nyanga nganye kwi-Intanethi, ulawulo kunye nemirhumo ye-web, ucwango lwe-software yokuhlela i-software (Ilifu Lokudala, i-Davinci Sollet), i-insenting (Isandi, ubugcisa), kunye nezinye iinkonzo zamafu zikhutshiwe ngokupheleleyo. Gcina ii-invoice ukusuka kubanikezeli benkonzo.

Ukuhamba Neendleko Zorhwebo

Ukuba uhamba usiya kwimivundla, iintlanganiso, okanye iziganeko, iindleko zokuhamba (inqwelo-moya, uloliwe, ipetroli, indawo yokuhlala, ukutya) zingafuneka. Ngokufanayo, iindleko zentengiso (iGoogle Ads, ukunyuselwa kwe-Istagram, iindleko zorhwebo ezihlawulwa kwabanye abadali) azinakufumaneka. Kuphela ishishini elidityanisiweyo lohambo lwentengiso lobuqu oludityanisiweyo luyavunyelwa.

I-ofisi Yasekhaya Nezinto Eziluncedo

Ukuba usebenzisa inxalenye yekhaya lakho kuphela ukudalela indalo, ungafumana uhlaziyo olulinganayo lwerente, umbane, kunye ne-Intanethi. Ilifumlelo kufuneka lixhaswe ngesiseko esifanelekileyo (umz., umlinganiselo womgangatho).

ezizizo

Njengoko kuchaziwe, iimpahla eziphezulu ezifana neekhamera, iikhompyutha, kunye nefanitshala yendlu yeqonga zixhomekeke ekuhlalisweni. UMthetho weMali yerhafu unika amaxabiso ngezantsi, umzekelo, i-15% kwiikhompyutha, ama-40% kwi-software yekhompyutha, kunye ne-15% kwiikhamera (ephantsi kweplani kunye nomatshini). Ungaphinda uthi u-20% kwixabiso elingaphezulu (20%) kwimpahla ezintsha ezifunyenweyo nezimiselwe iinjongo zeshishini, ngokomgangatho ophantsi kwecandelo 32(1)(iia).

Kucetyiswa ukuba ujonge umgcini-mali oqeshiweyo ukuze ubeke iimali ezithe chatha ngoxa uhlala ngaphakathi komthetho.

Irhafu yemali nenkonzo (GST) yokudala

Abadali abaninzi abayihoyi i-GST, kodwa ingaba yimfuno engundoqo yokuthobela. Phantsi komthetho we-GST, iinkonzo ezinikezelwa ngabadali abaqulathiweyo (kuquka ii-ofisi ezixhasweyo, urhwebo, kunye nezibhengezo) zithathwa “zizizinto ezifunekayo.

Umda Wobhaliso

Ngo-2024, umdali ngamnye onikezela ngenkonzo ufunwa ukuba abhalise i-GST ukuba ujiko lwabo lwe-aggreate ngonyaka lungaphezulu kwe-GIA lakh (7610 lakh kumacandelo akhethekileyo). Ijiko liquka zonke izinto ezihlawulekayo ezenziwe ukusuka kwi-internet enye ngaphaya kwe-Indiya. Xa sele zibhalisiwe, kufuneka unike i-GST kwinkonzo yakho kwaye ubuyekeze ngexesha lexesha elithile (GSSST.3B ngenyanga/ngekota, GSTRN.1).

Imali yerhafu nokukhuselwa

Iinkonzo ezininzi zoyilo lolwakhiwo zehla phantsi komlinganiselo we-18% GST 9983 – ezinye iinkonzo zobugcisa, zobugcisa, kunye noshishino. Eminye imisebenzi ingatsala i-12% ukuba yahlulwe ngokwahlukileyo. Ukuba ubhalisiwe phantsi kwecebo lokumisela abanikezeli benkonzo (umlinganiselo: 6% we-trave), umqobo usezantsi kwaye imiqathango ye-ITC iyasebenza.

Ingeniso yamazwe angaphandle (umz., Wena Tube Adsense ukusuka ku-Google Ireland) ithathwa njenge-openter yenkonzo ukuba inikezelwe kumntu ozamkelayo ngaphandle kwe-Indiya. Ezo zinto zithunyelwa kwamanye amazwe zingu-zero eziphinda-phindwe phantsi kwe GST, ithetha ukuba ungafaka ityala lemali yemali yetyala legalelo kwinkcitho. Kodwa ke, kufuneka uvumelane noxwebhu olufana neLetter of Undering (LUT) kunye nefayile ethunyelwa kwimali ezifakiweyo.

Irhafu ibhaliswe kumthombo (TDS)

Iintlobo, abameli, namaqonga adla ngokukhupha iTDS phambi kokuba uhlawulele abadali. Ukuqonda iTDS kukunceda uphephe ukuhlawula irhafu ephindwe kabini kwaye ufune ukubiza ii-reftis xa ubala ukubuya kwakho.

Ii-TDS kumsebenzi weBhunga

Xa umba wokuhlawula unyuselo lweposi okanye ukhuthazo, lucalulwa njenge “ityala lemisebenzi yobugcisa okanye yobugcisa” phantsi kwecandelo 194J loMthetho we-Inhome Taxis. Umkhuphi-mali kufuneka ade akhuphe i-TDS ngesantya se-10% (ukuba intlawulo ingaphezulu 7630 000 ngentengiso). Ukuba umniki----mali akaniki CONTS uhliswa nge-20%. Uqinisekile ukuba uquke ezi zivumelwano kwingeniso yakho kwaye ubophelele ngeTSDDD deuc in ITTTR.

I-TDS kwiPlatform Precials (Umntu othe wabhatala, i-Instagram, njl.njl.)

Iinformation ezifana ne YouTube (IGoogle India/Google Ireland) kunye neFacebook deduct TDS phantsi kwecandelo 194R okanye 194J kuxhomekeke kwindalo. Umzekelo, UTube angaphatha ingeniso edityanisiweyo njengentsebenziswano [“isizathu sokusebenzisa i-software okanye iqonga” [TDS] [ikwi-10% yecandelo 1944-J) okanye njengentlawulo ku-“influcencer” (uthumo lwe-194R oluvela ku-FY 202222, TD2] kwinzuzo ezinikezelwe kunyuso-10%). Umqulumbi umele ahlole ii-TD kunye nezibonelelo zawo ze-FS.

Ukuba ufumana inkxaso-mali yamanye amazwe (umz., ukusuka e-Google Ireland), umhlawuli anganciphisa irhafu kwilizwe lomthombo (ngokuqhelekileyo malunga no-15-20%). Ungathetha ityala lerhafu lelizwe langaphandle (FTC) eIndiya phantsi kweMvumelo-mali ephindwe kabini yokunqanda okanye ukuphelisa irhafu ephindwe kabini. Sebenzisa ifomu yama-677 ukubiza i-FTC ngexesha ufaka i-ITR yakho.

Ukubuya Ngerhafu

Bonke abadali bomxholo wemivo abangeniso yabo ingaphaya komda osisiseko wokungahlawulwa (32.5 lakh) kufuneka babhale irhafu ehlawulwayo. Nokuba ingeniso yakho ingaphantsi komda, i-screen iyanceda ukubiza i-TDS okanye ukuseka imbali ecocekileyo yerhafu.

Yiyiphi Indlela Engaqhelekanga Yokuyisebenzisa?

  • I-ITRÍ1 (Sahaj): kubantu abahlawulwayo abafumana ingeniso evela kwezinye imithombo (kuquka ingeniso yamanani) ukuya ku-7650 lakh. Awusebenzi ukuba uphatha okuqulethwe yindalo njengeshishini okanye unenzuzo yekomkhulu.
  • I-ITRÍ3: kubantu abafumana ingeniso kwishishini okanye umsebenzi. Le yimo elungileyo yabadali bexesha elipheleleyo befuna ucoselelo lweshishini.
  • ITRÍ4 (i-Sugam): kubantu abakhetha udweliso lwerhafu olufunyanisiweyo phantsi kwecandelo 44AD/44ADA, enikezelweyo i-rutraver ayidluli kwi 762 crore (650 lakh kulwazi). Le ndlela ilula kwaye ayifuni iincwadi eziphicothiweyo.

Udweliso lokuThwalisa irhafu (Intelekelelo 44AD ne-44ADA)

Icandelo 44ADA livumela izifundiswa (kuquka abadali bomxholo ukuba bafanelekela ukuba “ziiprojekthi” phantsi koMthetho) ukuvakalisa inzuzo elingana nama-50% emali-ndala. Olu lukhetho olunomtsalane kubadali abaneendleko ezibhalwe phantsi ezimbalwa okanye abo banqwenela ukuthobela lula. Ukusebenzisa olu cwangciso:

  • Iirisithi ezisigxina akufunekanga zidlule kwii-7650 lakh ngonyaka wemali.
  • Kufuneka ubhale ifayili ye-ITR174.
  • Irhafu ephambili ihlawulwa ngamacandelwana (15% ngoJuni 15, 45% yiSep 15, 75% ngoDec 15, 100% ngoMar 15).
  • Akuyomfuneko ukugcina iincwadi ezinenkcukacha okanye ukuzincitshiswa.

Imihla netyala

Umhla ofanelekileyo wokufaka i-ITR kubantu ngabanye (ongawufumaniyo) ngu- ngokunjalo-31 yonyaka woqikelelo. Ukuba uphicotho lwerhafu luyasebenza (uphinda-phindo lwerhafu lungaphaya kwe 761 crrore kushishino okanye 7650 lakh yomsebenzi ngaphantsi kwendlela engacacanga), umhla ofunekayo ngu October 31. Libazisa kwi-freareyifuthe umrhumo wamva we-ma ukuya ku-5000 (31,1,000, ngokwengeniso esezantsi) phantsi kwecandelo 2343, kunye , kunye nomdla we-RGabithi/AB/C kuyo nayiphi nayiphi nayiphi irhafu.

Umthetho ozinzileyo

Ukugcina iingxelo ezicocekileyo akugcini nje ngokukukhulula kwifatyi yerhafu kodwa kukwakhusela xa uphicotha okanye uhlolisisa.

Ukugcina Iincwadi Zeeakhawunti

Ukuba uyijonga indalo equlathiweyo njengeshishini, kuyacetyiswa ukuba uyigcine:

  • Imali efunyenweyo ibhanki yemali efunyenweyo – zonke iindleko ezifunyenweyo (iAdSense, iimali zorhwebo, iikhomishini zequmrhu, iminikelo) enemihla nemithombo.
  • IDALI yenkcitho – bhala zonke iindleko ezinxulumene neshishini kunye neerisithi.
  • Iingxelo zebhanki – zisebenzisa iakhawunti yebhanki ukuze zenze ishishini.
  • Izivumelwano zenkonzo ezinxulumeneyo nezintsontela – zezixhobo zorhwebo kunye nezivumelwano zenkonzo.

Iimfuno zoPhicotho

Phantsi kwecandelo 44AB, ukuba ukujika kwakho kugqitha i-621 crore (62 crrefe ukuba ungaphantsi kwama-44 AD, kufuneka uphicothe iincwadi zakho ngomgcini-mali oqeshiweyo. Abadali abangoochwepheshe abanerisithi ezibini ngaphezulu kwe 7650 lakh (engakhethi 44 ADA) bakwafuna uphicotho-ncomo lwerha. Uphicotho-zincwadi kufuneka luqululwe ngo-Oktobha 31 wonyaka wohlolo.

Iimpazamo Eziqhelekileyo Nendlela Yokuziphepha

Abadali abaninzi benza iimpazamo ezinokuphepheka ezikhokelela ekuphawuleni okanye ekukhupheni irhafu.

  • Ukungachazi yonke ingeniso: Ukufumana kuthengiso lohlobo, ukurhwebelana, kunye nokutshintshiselana (izinto ezifunyenweyo ngenxa yoko kuqulathiweyo) kuyahlawulwa. Ibharter ithathwa njengengeniso elingana nexabiso elifanelekileyo lemveliso okanye inkonzo efunyenweyo.
  • Ukubiza iindleko zobuqu njengeendleko zoshishino: Kuphela iindleko ezifunyenweyo ngenxa yeshishini zinokubhanga. Kuphephe ukubala izinto zobunewunewu okanye uhambo lobuqu ngaphandle koqhagamshelwano olucacileyo loshishino.
  • Abadali abaninzi abanomjikelo ophezulu ababhalisela i GST, abazibeka ngokwabo kwisaziso nesohlwayo.
  • Ukungahlawuli irhafu yangaphambili: Ukuba yonke irhafu yakho emva kokuba iTDS igqithe kuma-10 000 ngonyaka wemali, kufuneka uhlawule irhafu yangaphambili ngamacatshulwa. Ukungaphumeleli kutsala inzala phantsi kwecandelo 234B/C.
  • [[UMTL: 0] Ityala le TDS: Rhoqo ukhuphela ulwazi lwe 26AS ne TDS tifiketi (Form 16A) ukuchaza ityala elililo.

Isiphelo

Ukwenziwa komxholo wamanani eIndiya ngumsebenzi osemthethweni onobuchule bokufumana ingeniso, kodwa uvela neemfuno zerhafu ezifanayo nazo naziphi na ezinye ishishini okanye umsebenzi. Ngokuyahlula kakuhle ingeniso yakho, ngokukhetha ulawulo lwerhafu olufanelekileyo, ngokufuna iincopho zokwenene, nangokuvumelana namalungiselelo e-GST ne-TDS, unganciphisa umthwalo wakho werhafu ngoxa uhlala kwicala lasekunene lomthetho.

Imithetho yerhafu iyaguquka, kwaye uqoqosho lwamanani lujongwa ngokusondeleyo ngabalawuli. Hlala uhlaziyiwe ngokujonga rhoqo igosa elisemthethweni lifumana iwebhsayithi yeSebe lerhafu kunye ne GST. Icebiso elibalulekileyo, ingakumbi ukuba ingeniso yakho inqamleza imiqobo ebalulekileyo, jongana nomphathi-mali oqeshiweyo okanye uchwepheshe werhafu. Ucwangciso olufanelekileyo lwerhafulo luyimfuneko kumsebenzi wakho wokudala njenge virus okanye iposi elandelayo.