Ukuqonda Iingxaki Zokuthengisa Ilizwe Elilimo EIndiya

Ukuthengiswa komhlaba wezolimo eIndiya kubandakanya imithetho entsonkothileyo yerhafu eyahluka-hlukeneyo ngokusekelwe kulwahlulo lwerhafu, ixesha, kunye nokusetyenziswa kwenjongo. Kubalimi, abatyali bemali, kunye noogqirha abasemthethweni, ukuqonda ezi nkcukacha kubalulekile ukumisela irhafu elungenisiweyo kwaye kuhlale kuvisiswana noMthetho weMario Metal, 1961. Esi sikhokelo sinika ulwahlulo olubanzi lonyango lwerhafu, ukukhulula, imfuno yokuthobela, kunye nokuqwalasela okucwangcisiweyo komntu oceba ukuthengisa umhlaba wezolimo eIndiya.

Uhlelo Lwelizwe Lolimo Phantsi Komthetho Werhafu YamaIndiya

Inkqubo yerhafu yamaIndiya yahlula phakathi kwelizwe lasemaphandleni nelezolimo, njengoko unyango lwerhafu luxhomekeke kakhulu kwindawo yelizwe nokusetyenziswa kwalo. Ulwahlulo oluyintloko lusekelwe kumda kamasipala kunye nokusetyenziswa komhlaba kuqala kwemisebenzi yokulima.

Ilizwe Elilima Kumakhaya

Umhlaba wezolimo wasemaphandleni uchazwa njengomhlaba obekwe ngaphandle kwemida kamasipala kwaye usetyenziswa kakhulu ekulimeni, ekufunweni kwezilwanyana, okanye ekufuyeni izilwanyana. Ngaphantsi kweCandelo 2(14) loMthetho weMali-task, umhlaba wezolimo osemaphandleni awuthathwa njengemali-mali ephambili. Ngenxa yoko, ingeniso yawo ayixhomekekanga kwintengiso yerhafu, ukuba umhlaba ufikelela kwimilinganiselo emiselwe yomgama ukusuka kumda kamasipala. Imida yomgama eyahlukeneyo ngokusekelwe kubemi basebumenikazi (ngokuyikhilomitha 2 belizwe elinabemi abafikelela kwi-10 000, kwikhilomitha ezi-6 kubemi ukuya ku-1 lakh, kunye ne 8 kubemi abangaphezulu kwe-1kh).

Ilizwe Lezolimo Lasedolophini

Umhlaba wolimo wasedolophini uphakathi kwemida kamasipala okanye kumgama ochaziweyo. Olu hlobo lomhlaba luthathwa njengemali-mali elikomkhulu, kwaye nayiphi na ingeniso ekuthengisweni kwalo iphantsi kwerhafu yemali efunyenweyo. Ukwahlulwa komhlaba kuxhomekeke ekusetyenzisweni kwawo ngexesha lokuthengiswa; ukuba wawusetyenziselwa ukulima, usengafaneleka njengelizwe lokulima, kodwa iindawo zawo phantsi kolawulo lwekomkhulu.

Iindidi Ezikhethekileyo: USez, Ukufumana Imali Ngorhulumente, Nomhlaba Olifa

Umhlaba obekwe kwiZiko lezezoqoqosho Elikhethekileyo (SAZs) okanye obekelwe uphuhliso lwemizi - mveliso usenokuba nemithetho eyahlukeneyo yerhafu. Ngokufanayo, umhlaba ofunyenwe ngurhulumente phantsi kwelungelo lokufumana iNkampatho entle ne-Ukubonakalisa ngaphaya kweMpatho eLand Acquisition, iRehability and Revolution Act, 2013, utsala ukuphathwa ngerhafu eyahlukileyo. Ilizwe lelifa lemveli lingafuna imimiselo eyongezelelekileyo. Kuzo zonke iimeko, imigaqo yerhafu kufuneka iqinisekiswe kubaphathi bengingqini kunye nochwepheshe berhafu.

Ukuhlawulwa kweNkosana Kuthengiswa Kwilizwe Lezolimo

Xa umhlaba wezolimo wasedolophini uthengiselwa, ingeniso ihlawulwa phantsi kwe- “Capital Games". Ixesha lokuphatha iziphumo limisela ukuba inzuzo yexeshana elifutshane okanye yexesha elide, ngokulandelayo igqiba isantya serhafu esifanelekileyo kunye nokungahlawulwa okukhoyo.

Ikomkhulu elifutshane elikwindawo ebanzi lifumana ingeniso (STCG)

Ukuba umhlaba wolimo ugcinwe iinyanga ezingama-24 okanye ngaphantsi kokuba uthengiswe, inzuzo ihlelwa njengengeniso yeso sixeko esifutshane. Ingeniso enjalo yongezwa kwingeniso yonke yomthengisi kwaye irhafu njengakwixabiso elifanelekileyo lerhafu yemali ehlawulwayo. Umzekelo, ukuba umntu ukwisibiyeli serhafu esingama-30%, ingeniso yexeshana lokuthengiswa komhlaba wezolimo iza kuhlawulwa nge-30% (unyuso olusebenzayo nomlinganiselo we-cses). Akukho nzuzo yesalathisi sifumaneka kwingeniso yexesha elifutshane.

Inkomfa yexesha elide ifumene (LTCG)

Ukuba umhlaba ugcinwe ngaphezu kweenyanga ezingama-24, inzuzo iphathwa njengenzuzo ende yemali-nkulu. Okwangoku, iLTCG ephuma ekuthengisweni komhlaba wolimo ihlawulwa nge-20% inenzuzo yokubonisa. Ulungiso lwentengo lwexabiso lokuthenga intlawulo usebenzisa iNkongozelo yexabiso (SI) Isalathisi se-Inhond Memorial Index (I) epapashwe liSebe lerhafu elingenisa ingeniso yerhafu. Oku kunciphisa ingeniso ehlawulelekayo, ngokukodwa umhlaba obanjwe iminyaka emininzi. Okanye, umhlawula irhafu angakhetha ukuhlawula irhafu nge 10% ngaphandle kokwenza isalathisi ukuba oko kuphumele kwityala ephantsi (iintloko kwiimeko ezithile).

Ikomkhulu LePUP: Umzekelo

Masithi umntu ngamnye othengwe umhlaba wezolimo kwingingqi yedolophu yowama-2010,000 kunye nowathengiswayo ngowama-2025 nge-7650,40 000. Indleko yokufumana emva kokufakwa kwezalathiso (ukufumana iCII-11: 167, kunye no-2024-25: 363) iya kuba yile: 7610,300,000 × (63/1667) = 021,73,653. Ingeniso ende yequmrhu yi-050,73,633,63,63 = 76,26,47, ehhliweyo kwi-20% kunye ne-cream. Ukuhlawula 10% ngaphandle kokulinganisa kuya kuba ngu-20200,000,10,00,10,000, ngoko kunyukelweyo, ngoko ke, i-Gene-part.

Ukucinezelwa nokukhutshwa kwerhafu

UMthetho weThamsanqa weNkongozelo unika inkululeko eninzi ukuthoba okanye ukuphelisa ingeniso yerhafu ekuthengisweni kwelizwe lokulima, ezalisekiswa kweemeko. Ngeli ngezantsi ngawona malungiselelo asetyenziswa kakhulu.

Icandelo 54B – Ukukhululwa Kokufumana Imali Kwilizwe Lezolimo

Oku kusebenza xa umthengisi ephinda ahlawule ingeniso yekomkhulu (hayi ingeniso epheleleyo) esuka ekuthengisweni kwelizwe lokulima ukuya kwelinye ilizwe phakathi kweminyaka emibini ukusuka kwixesha lokuthunyelwa. Eli lizwe litsha kufuneka lisetyenziselwe iinjongo zokulima. Ukuba imali yokuphinda liphinde lisetyenziswe ingaphantsi kwemali yemali yekomkhulu, umahluko uyahlawulwa. Ukungahlawulwa kufumaneka kwentsapho ehlukeneyo okanye yamaHindu (i-HUF) eyasebenzisa umhlaba ukwenzela iinjongo zokulima malunga neminyaka emibini ngaphambi kokuba ithengiswe. Inzuzo yemali igcinwa kwityala lemali-mali ukuba ilizwe elitsha alithengwanga phambi komhla wokubuya kwemali.

Icandelo 54F – Ukukhululwa Ekubuyiselweni Kwindlu Ekwindawo Entle

Oku kukhululwa kufumaneka nakweyiphi na imfuno yexesha elide (kuquka umhlaba wezolimo wasedolophini) ukuba umthengisi uphinda afumane umnatha kwindlu yokuhlala. Le ndlu mayithengwe kunyaka omnye okanye kwiminyaka emibini emva kokuthengiswa, okanye yakhiwe kwiminyaka emithathu emva kokuthengiswa. Ukungangeni kwimali ephinde yabuyiselwa ngaphandle. Noko ke, ukuba umthengisi umnini wendlu uhlala ngaphezu kwendlu enye ngomhla wokuthunyelwa (ukurhwaphiliswa kwentsha), akukho mvume.

Icandelo 54EC – Intlangulo ngokufaka ityala kwiBonds ezicacisiweyo

Umthengisi angafaka ingeniso yemali yexesha elide kwimitya ekhankanyiweyo (njenge-NHAI okanye i-REC bond) kwiinyanga ezintandathu ukusuka kumhla wokuthunyelwa. Utyalo-mali oluphezulu oluvumelekileyo yi-7650 lakh ngonyaka wemali. Olu tyalo lunexesha lokutshixa leminyaka emihlanu. Inzala efunyenweyo kwezi zibonda inokuhlawulwa. Olu khululeko lukhona nokuba umhlaba ulifa lezolimo, lixa liyimali enkulu.

Ezinye izikhuphiso kunye neeSethi-Off

Ukulahlekelwa kakhulu ngenxa yokuthengiswa komhlaba wezolimo kungabekwa ngokuchasene nekomkhulu elifumene kwimithombo yoluvo kunyaka ofanayo. Ukulahlekelwa kwekomkhulu elide kungenziwa kudlulelwe phambili ukuya kwiminyaka esibhozo yovavanyo. Ngaphezu koko, iindleko ezinxulumene ngqo nokuthengiswa, njengentengo engokwasemthethweni, kunye nomsebenzi wezitembu, zingakhutshwa ekuthengisweni kolwando xa ingeniso yekompuma.

Ukunika ingxelo Nokukhuthazwa Kwerhafu

Zonke iintengiso zomhlaba wezolimo ophathwa njengemali-mali ephambili kufuneka zichazwe kwintlawulo yerhafu ehlawulwa ngumthengisi. Le nkqubo yokunika ingxelo ibandakanya ukutyhilwa okuchanileyo kwingeniso yekomkhulu, exhaswe ngamaxwebhu afanelekileyo. Ukungaphumeleli ukuxela okanye ukuchaza okuphosakeleyo kungakhokelela kwisaziso, izigwebo, kwanasentshutshiso.

Uxwebhu Olufunekayo

  • Ikopi yesiqinisekiso sokuthengisa esibhalisiweyo enika ukudluliswa nolwamkelo.
  • Amaxwebhu ePurchase: Isiqinisekiso sorhwebo santlandlolo okanye amaxwebhu abonisa ixabiso lokufumana nomhla wokuphatha.
  • [[UMTL:0] Isiqinisekiso sosetyenziso lwezobulimi: ngokubiza ukukhululeka phantsi kweCandelo 54B, ubungqina bokuba umhlaba wawusetyenziselwa ukulima iminyaka emibini ngaphambi kokuba uthengiswe (umz., iingxelo zemali yemali, isiqinisekiso somhlaba).
  • [[UMKC.:0] Unikezelo lwezalathiso: amaphepha asebenzayo abonisa ixabiso lesalathisi sokufumana usebenzisa i-CII.
  • [[UMTL:0] Iinkcukacha zoMngeniso: Ukuba ufuna ukukhulula, inika ubungqina bokubuyiselwa kwakhona (isiqinisekiso sokubiza, amaxabiso okwakha, okanye ugcino lwemali yekomkhulu).
  • [[UMTL: 0] IForm 26AS: ugqabazo lwetyala leTDS olubonisa nayiphi na i TDS ehlawulwayo kwiziphumo ezithengisiweyo.

Ukubhabha Ngezinzuzo Zekomkhulu

Ikomkhulu lexesha elide elifunyenwe kwilizwe lokulima kufuneka lixelwe kwiShedyuli CG ye-ITR-2 (abantu ngabanye/abangenayo ingeniso yeshishini) okanye i-ITR-3 (yabo banengeniso yeshishini). Ingeniso yexeshana elifutshane ikwaxelwa kuluhlu olunye. Umgcini-rhafu kufuneka abale iindleko zesalathisi, afake iintelekelelo, aze athenge inzuzo ye-nethi ehlawulekayo. Kucetyiswa ukuba alungise ikopi ebuya phambi komhla ofanelekileyo (okwakudla ngokuba nguJulayi 31) uphephe iindleko zemali zemali yemali nenzala yamva.

Imali yokungahambelani

Ukuba umthengisi akaphumeleli ukuchaza inzuzo yekomkhulu okanye ukuzibanga ekhululekile ngaphandle koxwebhu olufanelekileyo, umphathi ohlolayo angakwalela ukukhulula nokubeka isohlwayo phantsi kweCandelo 271(c) ukuze afumane ingeniso, enokuba yi-300% yerhafu engaxelwanga. Ukongeza, inzala phantsi kweCandelo 234A/BC ingafaka isicelo sokulibazisa okanye ukuhlawula irhafu.

Uqwalaselwa Ngokukhethekileyo: ITDS ethengisa ishishini lelizwe lolimo

Phantsi kweCandelo 194-IA, umthengi wepropati engashukumiyo (kuquka umhlaba wezolimo wasedolobheni) kufuneka asuse irhafu kwimvelaphi (TDS) kwi-1% yolwandiso ukuba uthengiso lungaphezulu kwe-7650 lakh. Le TDS kufuneka ikhutshwe ngexesha lokuhlawula kwaye ibekwe kurhulumente ngeentsuku ezingama-30 ukusuka ekupheleni kwenyanga apho unyuko lwemali lwenziwe khona. Umthengi kufuneka afumane i-TAN (iTan Ddeduze ne-Akhawunti ye-Akhawunti) ngaphandle kokuba ithenjiwe, kwaye umthengisi weTDS unokuzibongela ityala le TDS ngexesha leFalQB. Kodwa umthengisi angade abuyele kwi-TD ngethuba lokubuya kwayo. Ngoko, ukuba umhlaba wasempumazweni (ayiyoli iziko zemali) kufuneka afumane eli candelo eli phantsi kwecandelo lorhwebo kodwa uthengiso lwasemaphandleni.

Imisebenzi Yokuthengisela Irhafu

Ukuze banciphise irhafu, abathengisi banokusebenzisa iindlela eziliqela, bekhumbula imigaqo engokwasemthethweni nosukelo lwabo lwemali.

Ukulungisa Urhwebo

Ukuba umhlaba ugcinwe ixesha elingaphantsi kweenyanga ezingama-24, kusenokuba yingenelo ukulibazisa ukuthengiswa de emva kwenyanga engama-24 ukufanelekela ingeniso yekomkhulu elinde, elithe lahlawulwa ngexabiso elisezantsi elisebenzayo ngezalathiso. Kodwa ke, ukuba uxabiso olulindelekileyo luphezulu, umlinganiselo omfutshane wexesha ungagcinwa. Ukulibazisa kunyaka wemali kunye nengeniso esezantsi kunganciphisa isantya serhafu kwingeniso emfutshane, ekubeni ingeniso yexesha elifutshane yongezwa ngokupheleleyo.

Ukubuyiselwa ukwandisa ukukhululwa

Kwiziphumo zexesha elide, eyona ndlela iqhelekileyo kukuphinda umisele ingeniso ngaphakathi kwicandelo 54B okanye 54F elivumelekileyo. Ukuba umthengisi akafuni ukuthenga elinye ilizwe okanye indlu, ukuqokelela kwicandelo 54EC lukhetho olucacileyo. Qaphela ukuba ukungabikho kwenkonzo phantsi kwecandelo 54F liphantsi kwemeko yokuba umthengisi akanayo indlu engaphezu kwenye ngomhla wokudluliselwa kwempahla yokuqala.

Ukusebenzisa Umfazi Namalungu entsapho

Umhlaba wezolimo ungathengiswa ngokumanyeneyo okanye uthunyelwe kumalungu entsapho ngaphambi kokuba kuthengiswe ukusasaza ingeniso yekomkhulu kwiinkokheli ezininzi, ngaloo ndlela kusetyenziswa iziqwenga ezisezantsi zerhafu. Noko ke, oku kufuneka kwenziwe ngenjongo enyanisekileyo kwaye kubhalwe kumaxwebhu afanelekileyo ukuze kuphetshwe irhafu. Izipho eziya kwizalamane ezichaziweyo zikhutshwa ngaphandle kwemali-mali yekomkhulu kodwa zingatsala irhafu ukuba lowo uzinikeyo akangosazana njengoko kuchazwe.

IZibonelelo

Qiniseka ukuba zonke iindleko ezinxulumene ngqo norhwebo zibhaliwe kwaye kuthiwa zinciphisa ulwandiso lomnatha. Oku kuquka ukusetyenziswa kwemali e-asethi, iindleko zomthetho, kunye nayiphi na inkcitho ehlaziyiweyo ukunyusa ixabiso lomhlaba. Iindleko zokuphucula kufuneka zixhaswe ngee-invoice okanye ii-octal.

Imibuzo Ebuzwa Rhoqo (FAQ)

Ingaba ukuthengiswa komhlaba wamafama osemaphandleni akunarhafu?

Ewe, ukuba ilizwe lidibana nengcaciso yomhlaba wamafama osemaphandleni phantsi kweCandelo 2(14) loMthetho weMali-Mali yeThafu, inzuzo ayithathwa njengengeniso yemali eninzi kwaye ngenxa yoko ayihlawulwa yirhafu. Noko ke, ingeniso efumaneka kurhwebo olunjalo ingaphathwa njenge “Ingeniso evela kweminye imithombo” ukuba ilizwe lithathwa njenge-stock-intrade (umzekelo, rhoqo ukuthenga nokuthengisa umhlaba). Abathengisi belizwe labo elingundoqo bathengisa umhlaba bangenayo ngokomlinganiselo wokuzikhulula kwemali-komkhulu.

Ngaba loo nkululeko inokubhangiswa ngokuthengisa umhlaba omninzi?

Ukutshatyalaliswa phantsi kweCandelo 54B nelama-54F kungatshiwo sihlandlo ngasinye xa iimeko zidityanisiwe, kodwa ngokusikelwe umda. KwiCandelo 54B, ukukhulula kufumaneka kanye ngonyaka wemali? Enyanisweni, eli candelo alithinteli inani lezicelo, kodwa umthengisi kufuneka aphinde aphinde afumane umhlaba wezolimo kwiminyaka emibini. Ukuba umthengisi uthengisela amazwe amaninzi ezolimo ngelo xesha, ukukhulula kungasetyenziswa ngokwentenga. KwiCandelo 54EC, isigqumiso se-SANTERA50 la ngonyaka ngemali kufuneka aphinde aphinde afumaneke kuyo yonke imingeni yemali ekhankanyiweyo.

Kwenzeka ntoni ukuba umhlaba omtsha wezolimo othengwe phantsi kweCandelo 54B uthengiswa kwiminyaka emithathu?

Ukuba i-asethi entsha (umhlaba wezolimo) ithengiswe kwiminyaka emithathu yentengo yayo, ukukhulula okuluncedo phantsi kweCandelo 54B kuya kurhoxiswa. Ingeniso yekomkhulu lokuqala iza kuba yeyarhafu ngonyaka wokuthengiswa kwe-asmond entsha. Lo mthetho wenzelwe ukuthintela ukusetyenziswa kakubi kokungabikho kwenkululeko ngexesha elifutshane.

Ngaba izalathiso zeingenelo zisebenza kumhlaba welimo ozuzw ’ ilifa?

Ewe, ixabiso lokufumana umhlaba ozuzw ’ ilifa lithathwa njengexabiso lomnini (umntu owafumana ilifa kuye). Isalathisi sikhona ukususela kunyaka owafunyanwa ngumnini welizwe ngaphambili. Oku kunokukhokelela kwimali eninzi yerhafu ukuba umhlaba wawugcinwe izizukulwana eziliqela.

Isiphelo

Irhafu yentengiso yelizwe elilimo eIndiya ifuna ulwahlulo olucokisekileyo lokuhlela, ukuphatha ixesha kunye nokubuyiselwa kwendlela zokukhetha. Ilizwe lokulima lasemaphandleni linandipha ukungahlawulwa okuphantse kube kuko konke okukhoyo kwimali efunyenweyo kwirhafu, ngelixa ilizwe lokulima liphantsi kwemali encotsheni yokufumana irhafu ngezalathiso zezalathiso zolawulo ezivukileyo kunye nokungahlawuli imigaqo yerhafu. Abathengi kufuneka bagcine iingxelo ezichanileyo, kwaye bahambisane nee-webhsayithi yeTDS. Benze iimfuno zerhafu ekhoyo, ukubuza umgcini-mali ofanelekileyo okanye igqwetha irhafutheli encotsheni kunconywayo phambi kokuba kuthengwe nayiphi nayiphi nayiphi nayiphi na enye intengiso. [FFFoctive], unyuso-omatike, u-omatike, u-od T.[5]

[[FLT: 0] IDisclaimer: Eli nqaku lilolwazi kuphela kwaye aliyilanga icebiso elisemthethweni okanye lerhafu. Imithetho yerhafu ifanele itshintshe; abafundi kufuneka baqinisekise amalungiselelo angoku ngoMthetho werhafu ofikelelweyo okanye umxhasi wengcali.