Ukwazisa

Irhafu yengeniso efunyenwe kwilifa nakwizipho eIndiya iyinxenye ebalulekileyo yolawulo lwerhafu olungqalileyo lwelizwe. Ngeli xesha iIndiya yawuphelisayo uMthetho owahlukeneyo weSipho seThafu ngo-1998, imigaqo yokuhlawula irhafu yafakwa phantsi koMthetho we-Inhootisbot, 1961. Ukuqonda imo yemali esemthethweni yangoku kunceda abantu, iintsapho, kunye nabacebisi bezindlu zokuhlala babala irekhodi phakathi kwamafa anconyiweyo kunye nezipho ezinokuhlawulwa yirhafu. Eli nqaku linikela ulwando oluneenkcukacha lwemithetho engundoqo, ukurhoxisa, iindlela zokulinganisela iimfuno, kunye nokuqwalasela okucwangciswe phantsi komthetho werhafu yase-Indiya.

Isipho Esilawulayo Nerhafu Yefa Esemthethweni

Umiselo oluphambili lwemithetho luMthetho weMali weMali yeThafu, 1961, ingakumbi amacandelo 56 (2), 49, 47, kunye namalungiselelo anxulumene nawo. UMthetho weSipho seThafu, u1958 warhoxiswa ngokufezekileyo ku-1 Oktobha 1998, okuthetha ukuba akukho rhafu yahlukeneyo yeminikelo ihlawulwayo. Endaweni yoko, iminikelo efikeleleka ngqo ifanele ihlawulelwe “ngokusuka kwezinye imithombo” phantsi kweCandelo 56(2) ezandleni zomnikeli. Kuyo, akukho rhafuzo, akukho rhafu ihliswa kwimali nje yempahla; noko ke, nayiphi nayiphi ingeniso ehlawulwa yimali emva kokuthunyelwa kwayo ihlawulwa ngokupheleleyo phantsi kwerhafu eqhelekileyo.

Imbali: Ukusuka Kwirhafu Ukuya Kwirhafu

Ngaphambi konyaka ka-1998, izipho ezingaphezulu kwe-7620 000 zazinokunikwa irhafu ngokwentengo eqhubekayo. Le rhafu yayijolise ekuphuculeni inkqubo yerhafu nokunciphisa umthwalo onzima. Kodwa, ukunqanda irhafu ngezipho eziphezulu kwaqhubeka, nto leyo eyabangela urhulumente ukuba aphinde aphinde abeke irhafu yezipho ezinkulu ngecandelo 56(2) ukusuka ngo-2004 kunyaka ka-2000,000 umqobo nomlinganiselo othe kratya owemali kumlinganiselo wangoku wama-7650 000 ngonyaka wemali owenziweyo, kunye neminye imirhumo yokuhlawulela ipropati erhoxileyo, isabelo, nezinye izinto ezifunyenwe phantsi kwexabiso.

Ukuhlawula Irhafu Kwizipho EIndiya – Amalungiselelo Aneenkcukacha

Phantsi kweCandelo 56(2), nasiphi na isixa semali okanye sempahla efunyenwe ngaphandle kokuqwalaselwa ngokwaneleyo okanye ukuqwalaselwa okugqithisileyo komqobo ochaziweyo kufanelwe yirhafu njengengeniso ezandleni zomnikeli. Amacandelwana alandelayo achaza iinkcukacha ezahlukeneyo.

Izipho ze Monetiary – Icandelo 56(2)(x)

Izipho zemali (kuquka ii-cheques, iidrafti, okanye iidrafti) ezifunyenwe ngonyaka ongaphezulu kwemali engaphezulu kwegati ye 760,000 zinokuhlawulwa ngokupheleleyo njengengeniso. Ukuba zonke izipho zingaphantsi kwe-7650,000, wonke umthamo ukhululekile. Lo mqobo usebenza kumntu ngamnye, hayi ngesipho ngasinye. Umzekelo, ukuba umntu wamkela u-650 000 kumhlobo kunye no-625 000 kumntu osebenza naye ngonyaka omnye, i-agregate yerhafu ye-6555 000 yerhafu yerhafu yemali yonke.

Izipho Zemizimba Engenakususwa

Ukuba into engashukumiyo (ilizwe, ulwakhiwo, okanye zombini) ifunyenwe ngaphandle kokuqwalaselwa, kwaye ixabiso letem lingaphaya kwama-760,000, wonke umsebenzi wesitem uxabiso lomsebenzi uhlawulwa. Ukuba umnikelo womsebenzi ungaphantsi kwexabiso lenkanunu, umahluko (umsebenzi ophantsi kolwakhiwo oluthatha ixesha elide) uyahlawulwa ukuba ugqithisa ngaphezulu kwemali ephezulu ye-7650 000 okanye 5% yolwazelelelo. Umzekelo, umhlaba onexabiso letente elinguqu lika-7660 lakhs othengiselwe ixabiso le-7650; umahluko we-6 lakhs ungaphaya komqobo kwaye uyahlawulwa yirhafu.

Izipho Zemizimba Esuka Kumhlaba

Iimpahla ezinokuhlawulwa njengezabelo, ukuvaleka, ukuvalwa kwemali eninzi, ukuxhonywa kwemali, ukuxhonywa kwempahla, imizobo, kunye nezithuthi ziphathwa ngendlela efanayo. Ukuba zifunyenwe ngaphandle kokuqwalaselwa kwaye ixabiso lentengiso elifanelekileyo lingaphaya kwama-760,000, ixabiso elipheleleyo lihlawulwa yixabiso lentengo ebhalisiweyo okanye ixabiso elidweliswe kwintelekelelo yemali ebhalisiweyo.

Ingcaciso Ngezalamane – Iincamisa Ezingundoqo

Ibinzana elithi “ilungu” phantsi kwecandelo 56(2) linikwa inkcazelo ecokisekileyo. Izipho ezivela kwezi zalamane zilandelayo zikhululeke ngokupheleleyo nokuba linjani ixabiso:

  • [[UMTLH: 0] Usetyenziso[[UMTLL:1]
  • UMzalwana okanye udade (igazi elipheleleyo okanye isiqingatha, kuquka abantwana bakowenu ngokufumana umntwana wasekhaya)
  • UMzalwana okanye udade womntu oliqabane
  • Abanyuki bomgca okanye inzala (abazali, ootatomkhulu noomakhulu, abantwana, abazukulwana)
  • unyuso lomgca okanye inzala yeqabane [[FL:1] (umz., uyise-moloka, umama-mono-mokhwe, unyana-molokane, umfana-ntombi-kanina)
  • Ukusetyenziswa kwenye yezizalwana ezingentla (umz., iqabane lomzalwana/sisikazi – usisi-somthetho/umzalwana-mna)

Izipho ezinikelwayo xa kutshatiswa umntu (ayingomtshato wesalamane) nazo azinyanzelekanga, kungakhathaliseki ukuba ulwalamano lwalowo unikelayo lunjani na.

Imithetho Yonyanzelo – Xa Ulwamkelo Lwempahla Luphantsi Kwexabiso

Kwimpahla engashukumiyo, ixabiso lenkanunu njengegunya ngalinye lokubhalisa linguphawu lwebhetshi. Kuludwe lweziqinisekiso, ixabiso yi-avareji yexabiso eliphezulu nelisezantsi kwintengiselwano yempahla ephawulweyo ngomhla woxabiso (okanye kufutshane norhwebo). Kwizabelo ezingadweliswanga, ixabiso lencwadi esekelwe kwisiseko sencwadi liyasetyenziswa. Kwixabiso letshe elinqabileyo ne-bhunga, ixabiso limiselwa ngumniki-xabiso obhalisiweyo ukuba kungenjalo akaqinisekwanga. Ukuba ixabiso lento yentengi okanye i-FMV lixanduva, umbhathi werha angafuna uxabiso kwi-ofisi ye-Val phantsi kwecandelo 50C okanye 55.

Ukuhlawulwa Kwelifa Nokufumana Ingeniso

Ilifa (igalelo lempahla ekufeni komntu) liyi- alikho rhafu eIndiya. Oku kuquka iimpahla ezifunyenwe ziindlalifa ezingokwasemthethweni, ii-ocetates, kunye nabangeneli phantsi komsitho okanye ukulandelelana kwelizwe. Noko ke, irhafu eninzi ivela emva kokulifa.

Ukufumana Inzuzo Kwizinto Ezizuzwe Lifa

Xa sele ifumene ilifa, nayiphi na ingeniso efumaneka kuloo mpahla ihlawulwa ezandleni zendlalifa ephantsi kweentloko eziqhelekileyo:

  • Ingeniso yemali kwimpahla ezuzwweyo – ehlawulwa phantsi kwe-“Inventive yangoku iMpawu weNdlu” emva kokuhlaziywa okusesikweni kwerhafu engama-30% kunye nerhafu kamasipala.
  • I-Dividends kwifa lefa lesabelo – elinokuhlawulwa phantsi kwe-“Umngeni Womnye Umthombo” (okanye“Iziphumo Nengeniso Zeshishini okanye Ingeniso" kubarhwebi).
  • I-Internet ukusuka kwifa lefa elisigxina, amaqhina, okanye ugcino-mali – oluhlawulwayo phantsi kwesithi “Ufikelelo luvela kwezinye iimvelaphi”.
  • Inzuzo yecapal ekuthengisweni kwezinto ezizuzwé njengefa – ekuxutyushwa ngazo ngezantsi.

Ikomkhulu Lifumana Inzuzo Yokuthengiswa Kwezinto Ezizuzwe Lifa

When an heir sells an inherited capital asset, the capital gains are calculated using the cost of acquisition to the previous owner (i.e., the deceased). This is provided under Section 49(1)(i) of the Income Tax Act. The period of holding includes the time held by the previous owner, which determines whether the gains are short-term or long-term.

Ngezinto ezifunyenwe kumntu ozifumeneyo ngaphambi ko 1 Aprili 2001, ixabiso lentengiso lingathathwa njengexabiso elifanelekileyo lorhwebo njengangoko lomhla, ngokukhethwa komhlawula irhafu (ngokulawulwa ziimeko ezithile). Eli lungiselelo likhethekileyo lingayinciphisa ngokuphawulekayo ityala lerhafu ukuba i-asethi ibiqwalaselwe kakhulu ngaphambi kowama-2001.

Isampuli: Yimpahla ethengwe ngumfi ngo1995 ngonyana wama-7610 kulakhs izuzwe njengelifa ngo-2020. Unyana uyithengisa ngowama-2024 ngemali engaphezulu kwama-24. Ixabiso lokufumana lixabiso lomfi le-7610 lakhs (okanye FMV njenge-1-4-2001 ukuba kungcono), kwaye ixesha lokuphatha lisuka ku-1.

Irhafu Ngezipho Ezizuzwe Lifa Lomzukulwana

Ukuba indlalifa kamva inika isibonelelo selifa lempahla esizuzwe njengelifa, amalungiselelo eCandelo 56(2) ayavuswa ukuba isipho sigqithe kumnyango kwaye asikhutshelwanga (umz., ukuba inesiphiwo kwilungu elingesiso). Noko ke, iziphiwo phakathi kwezalamane azivumelekanga njengenkcazelo nganye engasentla.

Iimeko Ezikhethekileyo Nezo Zikhethekileyo

Izipho Kumntwana Omncinane

Izipho kumntwana omncinane zidla ngokugqalwa njengengeniso yomzali (ngendlela yokudibanisa amalungiselelo phantsi kweCandelo 64). Noko ke, ukungahlawulwa kwezipho ezivela kwizalamane kuyasebenza nokuba lowo wamkelayo ungomncinane. Umzekelo, utatomkhulu okanye umakhulu anganikela ngemali yomzukulwana omncinane ngaphandle kwerhafu, njengoko umakhulu engumntu ophezulu emgceni. Kodwa ingeniso yeso sipho (umz., inzala ekwimali ebekwe kwimali egciniweyo) iya kudityaniswa nengeniso yomzali de umntwana afikelele isininzi.

Izipho Kwintsapho Engahlukeneyo YamaHindu (I - HUF)

I-HUF ingafumana izipho ezivela kumalungu ayo (iikhoparethi) ngaphandle kwerhafu, ukuba nje isipho sivela kwimpahla yamalungu eyahlukeneyo kodwa asiyiyo kwimpahla ye-HUF. Izipho ezivela kubantu abangengomalungu ukuya kwi-HUF zifanele ukuhlawulwa ukuba zidlula kumda, ngaphandle kokuba zithenjiwe (umz., kumtshato wekhoparcener).

Izipho Zokukholosa Neziko Lokwabelana Ngezimali

Izipho ezifunyenwe ngamatyala abhaliswe phantsi kweCandelo 12A/12AB ukwenzela iinjongo zoncedo zidla ngokukhululwa phantsi kweCandelo 11, ukuba zithe zasetyenziswa ukwenzela iinjongo zoncedo. Noko ke, ukuba intelekelelo ifumana isipho esinxulumene nenjongo engangqalanga, okanye ukuba intembeko iqokelela imali engaphaya kwemiqathango emiselwe, irhafu ingavela.

Abanikazi nabamkeli abangengomdla – Imisebenzi yezizwe ngezizwe

Ukuba umnikeli ungomnye umnini-mali, isipho sifanele ukuhlawuliswa eIndiya kuphela ukuba umamkeli ungomnye kwaye isipho sifunyanwa eIndiya okanye kwimpahla eseIndiya. Izipho ezivela kumntu ongengomniniyo ukuya kumntu ohlala kwingingqi yonyango, imfundo, okanye ezinye iinjongo ezichaziweyo zingakhululwa phantsi kweemeko ezithile (umz., phantsi kweCandelo 56(2) ufunda ngoMthetho 11UC ngemijelo yebhanki eqhelekileyo). Ukuba lowo wamkelayo ungumgcini-mali, esi sisipho asifaneleki kwi-rhafu eIndiya ngaphandle kokuba i-asworn ekhoyo kwaye lowo wamkelekileyo ungummi waloo nyaka. Umthetho woLawulo lwe-Exchange (FMA) ubeka imiqathango yemida yemida.

Ukunikela Ingxelo Nokukhuthalelwa – Ukubuyisa Irhafu

Abahlawula irhafu kufuneka baxele zonke izipho ezifunyenweyo ebudeni bonyaka wemali ezigqitha kuma-760,000 kwi-aggread phantsi kwe- “Ufikela evela kweminye imithombo” ekubuyiseni kwabo berhafu yengeniso (ITR). I-ITR (ITR-1, ITR-2, njl. njl.) inemimiselo ekhethekileyo yezipho ezifunyenweyo. Nokuba isipho sikhutshwe ngaphandle (umz., kwizalamane), kufuneka ibhencwe kucwangciso lwengeniso yemali ehlawulwayo ukuqinisekisa isebe linengxelo ecacileyo. Ukungaphumeleli ukunikela irhafuthelisa kunye nezigwebo phantsi kweCandelo leCandelo 270A phantsi komfo okanye ukubiza imali ehlawulwa phantsi kwengeniso ehlawulwayo.

Imali yokungahambelani

Ukuba umhlawula irhafu akaphumeleli ukuquka isipho serhafu ngokubuya kwabo, iSebe lerhafu elifumana imali lingaphinda livule uluvo kunye nerhafu ye-levy ukuya kutsho kwi-30% kwisixa sesipho, kunye nenzala phantsi kweCandelo 234A/B/C. Ukongeza, isohlwayo phantsi kweCandelo 270A singaba ngama-50% ukuya kuma-200% erhafu efuna ukubhatalwa ukuba ukukhutshwa phantsi kwengxelo kuthe kwaphunywa kakubi.

Iimfuno Zoxwebhu

Ukuxhasa iintengiso zokungakhululeki, ababuthi-rhafu kufuneka bagcine:

  • Isiqinisekiso se-Giff sikhutshwe kwiphepha letem-sigxina (ukuze ipropati engashukumiyo, ubhaliso lunyanzelekile).
  • [[UMTHETHO: 0] Iingxelo zomshicileli okanye ubungqina bokudluliswa kwezipho zemali.
  • Iinkcukacha zolwalamano [ (umz., isatifiketi sokuzalwa, isatifiketi somtshato, umthi wentsapho) wezalamane.
  • Iziqinisekiso zexabiso (umz., ingxelo yoxabiso lobalo lwesahlulo, ingxelo yexabiso elibhalisiweyo yelitye elinqabileyo).
  • [[UMTL: 0] Izakufumana okanye isiqalo sesiqinisekiso [[FLT: 1] xa kunjalo ilifa.

IziHlaliso Zakutshanje Namatyala Anokuqwalaselwa

UMthetho weMali, 2022 wacacisa ukuba izipho ezifunyenwe ku- “zihlobo” ziquka izizalwana ezimandundu (umz., umama olandelayo, amanyathelo-oklomelo) ngenjongo yokukhulula. Phambi koku, bekukho ukungaqondakali. INkundla ePhakamileyo kwityala [] Ummisi-Mphathi weSitheko. P.K. Bansal[[[FLT]] [20] [2020]) ikholelwa ukuba igama elithi “icandelo" phantsi kwexabiso lenkundla elinonyaka 56/2] kufuneka linikwe utoliko olubanzi, kuquka nemithetho-. Esinye isigqeba sesi sigqibo singu [FLTrank:2] P. Narank . [FLT] IFFF:9] [202020] malunga nexabiso lwemali ekhuthalekayo, eliphantsi kwemali ekufuneka linikwe yimali epheleleyo kunye nemali ehlawulwa ngezo zibonelelo. Xa kuthenjiso.

Isicwangciso Semali Esifanelekileyo Nezipho Nelifa

Ukunika irhafu kusenokuba sisixhobo esisebenzayo ekucebiseni irhafu, ingakumbi ekunciphiseni ingeniso yakho nokusasaza ubutyebi kumalungu entsapho kwizibiyeli zerhafu ezisezantsi. Noko ke, amalungiselelo (Intengiselwano 64) asenokuhlawula ingeniso evela kwimpahla enesiphiwo kulowo unikelayo ukuba isipho sisemtshatweni okanye kumntwana omncinane (ngaphandle kokuqwalaselwa ngokwaneleyo). Imfuno ayitsali intlukwano kuba umnikeli ufile; ngoko, indlalifa iya kuhlawulwa ngengeniso.

Kwingeniso yekomkhulu, ifa lemfuyo livumela indlalifa ukuba iphinde imisele isiseko sexabiso lomntu ofileyo (okanye iFMV 2001), enokunciphisa ingeniso ukuba i-asethi iyathengiswa ngokukhawuleza emva koko. Okanye, ukuba i-asethi igcinwe ixesha elide, izalathiso zenzuzo zomhla wokufumana komnini-mali wokuqala zinganciphisa irhafu kakhulu.

Izipho ezinikelwa kwiminikelo yokunceda abasweleyo zinokumnika isincopho phantsi kweCandelo 80G ukuba intlawulo iyavunyelwa, ngoxa kwakhona kususwa ezo zinto zixabisekileyo kwifa lomniki ukuze afumane irhafu (nangona iIndiya ayinayo irhafu yefa, inceda ekucebeni ifa nokuphepha iimbambano).

KumaIndiya angengoResidenti (i-NRIs), ukuqokelelwa kakuhle kwezipho kunye nelifa kubalulekile ukuphepha irhafu ephindwe kabini kunye nolwaphulo-mthetho lwe-FEMA. I-NRIS kufuneka iqinisekise ukuba izipho ezingaphezulu kwe-761 lakh ngonyaka ukusuka eIndiya zihamba ngemizila yebhanki kwaye zixelwe kwiirhafu zerhafu ezikwilizwe elihlala kulo.

Isiphelo

Irhafu yerhafu ye-Indiya efunyenwe kwilifa kunye nokudluliselwa kwezipho yindawo ecacileyo apho imiqobo yokukhulula, iinkcazelo zolwalamano, kunye nemithetho yokubaluleka idityaniswa nemigaqo yerhafu ebanzi yengeniso. Ngoxa ilifa lihlala likhutshwa irhafu kwi-lista, ingeniso abayivelisayo kwaye ithunyelwe ngokulandelayo ifuna ingqalelo enonononononophelo ukuze kuphetshwe iimfanelo zerhafu ezingacwangciswanga. Izipho ezingaphezulu kwama-2550 000 kwimiqobo okanye kwimpahla engaphantsi kwexabiso zinokuhlawulwa yirhafu, kodwa ukuthunyelwa okucwangcisiweyo phakathi kwezalamane okanye kwizihlandlo ezithile kuhlala kukhululekile. Ukuhlaziswe ngeziqulu-mali ezifanelekileyo, ukugcina iingxelo ezifanelekileyo, nokufuna amacebiso angoonobuchule kwiimeko ezifana nezipho ezintsonko, ukuthengwa, kunye ne-HFS aya kunceda ukuthotyelwa kwerhafu yerhasi yemali, kodwa i-odmityi yemali elungelenezeneyo

[[FLT: 0] IDisclaimer: Eli nqaku lilolwazi kuphela kwaye aliquki icebiso elisemthethweni okanye lerhafu. Abafundi kufuneka bajonge kugqirha ofanelekayo werhafu ukuze acebise iimeko zabo. Ukhokelo lwasemthethweni, lubhekiselele kuMthetho weMali yeThohohozo, 1961 kunye nesazinge ezikhutshwe yiBhodi Etheleyo (CBDT).

[[UMTL] iintelekelelo ze-External: