Ukuqonda Irhafu Ecetyiweyo Ekwezo Nto Ziko EIndiya

Izindlu zefama ziseyenye yezona ndlela zithandwayo zorhwebo eIndiya, zinika zombini ingqwalaselo ephambili yemali eninzi kunye nothotho lwengeniso ehlawulwayo oluzinzileyo. Noko ke, umhlaba werhafu ongqongileyo wotyalo-mali lwepropati unzima kwaye ngokufuthi awuqondwa kakuhle. Ukusukela kwingeniso yemali nerhafu ukuya kwiGST neTDS, intengiso nganye ithwala iseti yemiqathango yayo yokuthobela. Eli nqaku linikela isikhokelo esibanzi, esinegunya kwimibandela yerhafuzo nganye ekufuneka ithenjisiwe, ukukunceda ukuceba kakuhle, ukunciphisa iimfanelo zerhafu, nokuhlala uthelisekile kwimithetho yerhafu epheleleyo yamaIndiya.

Irhafu kwiintlawulo zokwenene

Ulawulo lwerhafu yemali yemali yemali yemali nemali yefashoni yamaIndiya kuxhomekeka kwindlela ethengiswa ngayo ``ipurchase', intengiso, okanye ibamba. Ukuqonda uhlobo ngalunye lwerhafu linyathelo lokuqala lokulungiselela irhafu ngokunempumelelo.

Ikomkhulu Lifumana Irhafu Yokuthengiswa Kwezinto

Xa uthengisa umhlaba ukuze ufumane ingeniso, umahluko phakathi kwexabiso lokuthengisa nexabiso lokufumana uthathwa njengengeniso yekomkhulu. Ixesha lokuphatha iziphumo libonisa ukuba inzuzo yexeshana elifutshane okanye yexesha elide, nto leyo echaphazela umyinge werhafu kunye nokungahlawulwa kwerhafu okukhoyo.

  • Ingxowa enkulu ye-Term Igadas (STCG): [impahla igcinwe ngenxa engaphantsi kwama-24 eenyanga [ ukusuka kumhla wokuthenga (okanye umhla wokufumana, nokuba yiyiphi na engaphambili), ingeniso idityaniselwa kwingeniso yakho epheleleyo kwaye irhafuzwe njengomlinganiselo wakho werhafuzo osebenzayo. Oku kungakutyhalela kwibriji ephezulu, oku kuphumela kwirhafumlezelo enkulu.
  • Ingeniso yeKhweba elikhulu eliziinxada zexesha elide (LTCG): Ukuba impahla ibanjwe ngenxa ngaphezu kweenyanga ezingama-24 [, inzuzo iyafaneleka njengexesha elide. Ixabiso lerhafu li-[FLT]20% [[FLT]] [isebenziseka isalathisi necess] ngoncedo lokwandiswa kwezalathiso. Ulungiso lwentengiso kusetyenziswa kwexabiso leNxaso yokhutho (I) epapashwe liSebe lerhafunxa, ngaloo ndlela inciphisa ukufumaneka kwerhafunxa.

Umzekelo, masithi uthenge isicaba ngoAprili 2015 nge 7630 lakh kwaye uyithengise ngoJuni 2023 nge-7655 lakh. Indleko yesalathisi yokufumana (usebenzisa isiCII se-240 kwiFY 2015-16 kunye ne-3108 kuFY 2023-24) izakuba malunga no-763.5 lakh, ukwenza inzuzo ehlawulekayo kuphela 7611.5 lakh endaweni ye-625 lakh. Oku kubonisa amandla esalatha somkhombisi ekunciphiseni umthwalo werhafu kunyuso lwempahla olude.

Ukuhlangula phantsi kwecandelo 54 ne-54

Ukukhuthaza ukubuyiselwa kwemali efunyenweyo, uMthetho weTsikiti-zincwadi ohlawulelwayo unika ukukhululeka ngesisa. Phantsi Ukungahlawuleli 54, ukuba uthengisa impahla yendlu ehlala kuyo kwaye uhlawula inzuzo yekomkhulu yokuthenga okanye yokwakha enye indlu ehlala abantu ngexesha elibekiweyo, iLTCG ikhululwe kwirhafu. Indlu entsha mayithengwe ngonyaka okanye kwiminyaka emibini emva kokuthengiswa, okanye ukukhiwa kwayo kwiminyaka emithathu. Ngokufanayo, uright facelkserves 54F[F:3] inikela ukukhululwa ekuthengisweni nayiphi nayiphi na impahla ebanzi (ngaphandle kwendlu ehlala kuyo) ukuba yonke ithengiselwa kwindlu ehlala kuyo.

Kubalulekile ukuphawula ukuba ezi zindululo ziza neemeko zokutshixa: impahla entsha ayinakuthengiswa kwiminyaka emithathu yentengo, kwaye awunakuba nendlu yokuhlala engaphezu kwenye ngomhla wokuthunyelwa (kwiCandelo 54). Ucwangciso lwemali yengeniso lungasetyenziswa ukupakisha impumelelo ukuba ukubuyiselwa akugqitywanga phambi kokuba umhla wokubuya kwerhafu.

Irhafu Efumaneka Kwimali Ehlawulwa Ziintloko

Ukufumana ingeniso yerhafu kwipropati kuhlawulelwa phantsi kwentloko [[FLT: 0] ifunyenwe kwiNdawo ye House. Ukubala kucacile kodwa kufuna ingqalelo kwizincopho.

  • Ixabiso lonyaka (GAV): Okuphezulu kwerela yenkcitho efunyenweyo/enokufumaneka okanye irente elindelekileyo (ixabiso le-acipical okanye irente elungileyo). Ukuba umhlaba awukho ncam nyaka, irente yeyona inokuba phantsi.
  • [[UMTL:0] Ixabiso loNyaka (NAV):[[FL:1] Irhafu kamasipala ehlawulwa ngonyaka.
  • Intelekelelo: Isinyusi esisezantsi se 30% yeNAV ivumelekile ukulungisi nokulungisa, ingaba inkcitho yokwenene. Ukongeza, inzala kwimali ebolekisiweyo yendlu ethatyathweyo izakususwa phantsi kwecandelo 24(b) – akukho mlinganiselo uphezulu wokukhulula izinto, ngokungafaniyo nomlinganiselo we-*2 lakh wempahla yokuzisebenzela.
  • Ingeniso enokwenzeka: NAV [ii-NAV] thabatha 30% yomgangatho wentlawulo yentlawulo ehlawulwayo kwinzala ehlawulwayo. Eli nani liphumele kwingeniso yakho yonke kwaye lihlawulwa ngerhafu kwixabiso lesinyithi.

Ngokomzekelo, ukuba ufumana irente ye-7610 lakh ngenani lenombolo, uhlawula iirhafu zikamasipala ezingama-765 000, kwaye unenzala yemali ebolekiweyo yasekhaya yonyaka ngamnye 762.5.9,50 000-50 000) = 763 (NAV), i-av engaphantsi kwama-30% (25,85,000), inzala encinci (0,50 000) = 764,15,000.

Irhafu (iGST) kwiiMpawu zoMphantsi kweSibonelelo

I-GST isebenza ekuthengeni ezinye izinto zeendawo ezingaphantsi kolwahlulo. Umlinganiselo wangoku ngu 5% [[FTL:1] yendlu engahlawulekiyo kunye %[ kwezinye iindawo zokuhlala (netyala lerhafu elipheleleyo elikhoyo kubakhi). Kwindawo yorhwebo, umyinge jikelele ngu 12% okanye 18% exhomekeke kwiprojekthi. Okubalulekileyo, i-GST ayibhaliswanga kwi-edi ezilungiselwe-to-move-impawu ezifumene isatifiketi sokugqitywa, ngenxa yokuba akukho nkonzo yokwakhiwa eqhubekayo.

Ityala lerhafu legalelo leGST elihlawulwayo alifumaneki ngokuqhelekileyo kubathengi bezindlu, kodwa kwizinto zorhwebo ezisetyenziswa kwishishini, i-ITC ingachazwa. Ngamaxesha onke khangela ukubhalisa komakhi ngeGST kwaye uqinisekise ukuba i-invoce ibonisa ngokucacileyo inxalenye yerhafu ukuthobela.

I-TDS kwiNdawo eFunayo (Ukhetho 194-IA)

Nabani na othenga impahla engashukumiyo (ngaphandle komhlaba wolimo) ukuze aqwalasele 7650 lakh okanye ngaphezulu kufuneka asuse iTduct Tax Dductice eSource (TDS) ku 1% yolwandiso lorhwebo. ITDS mayikhutshwe ngexesha lokuhlawula okanye ukutyala, ekwathiwe ngaphambili, ifakwe norhulumente esebenzisa iFom 26QB. Umthengise makaphinde abuye kwiTDS (FFond 26QB) kwaye anike impepho yeTDS (UFomati 16B).

Ukungaphumeleli ukukhupha okanye ukugcina iTDS kungaphumela ekungavumelini inkcitho nesohlwayo senzala. Eli lungiselelo liyasebenza nokuba umthengisi uyi-NRI(*) umyinge waba ngama-20% udibanise ne-surfusion (ngaphandle kokuba isantya esisezantsi sichazwe phantsi kwesivumelwano sokungahlawulwa kwerhafu ephindwe kabini).

Irhafu Yempahla Nezinye Iindleko Ezisezantsi

Ukuba nefa nemali akuthethi nje ukuthenga; ukuphatha imali yonyaka kukwanemiphumo yerhafu.

Irhafu Yempahla (Irhafu Yempahla Engafunwayo)

Irhafu yempahla ihlawulwa minyaka le ngamaqumrhu kamasipala asekuhlaleni (umz. BMC, MCD, BMP) esekelwe kwixabiso lomhlaba, indawo, kunye nokusetyenziswa. Le rhafu ikhutshelwa kwingeniso yokuqesha ephantsi kwentloko ifumaneka kwiMpawulo yeNdlu yeNdlu ye-.

Amaqondo erhafu yepropati ayahluka ngokubanzi: umzekelo, kwimisebenzi yendawo yokuhlala yaseMumbai ihlawulwa nge5-7% yexabiso lerable, ngeli xesha eDelhi amaqondo ephantsi. Abangenisi-mali kufuneka bafak ’ ityala kula maxabiso onyaka xa babala umnatha ubuyiselo.

Imisebenzi ephambili kunye netyala lobhaliso

Ngexesha lokuthenga, umsebenzi wesitampu (ngokoqobo 5-7% yexabiso lempahla, eyahluka-hlukeneyo ngemeko) kunye netyala lokubhalisa (kufutshane no-1%) ziindleko ezibalulekileyo. Ezi azikho njengendleko kunyaka wokuthenga kodwa zongezwa kwixabiso lokufumana ingeniso yekomkhulu. Oku kunganciphisa inzuzo yekomkhulu, eyingenelo kwiinjongo zerhafu. Kodwa, akukho nkcazelo ikhoyo.

[[FLT: 0] Ibalulekile: Ukusukela kwi FY 2017-18, ukuvavanya umsebenzi kunye neendleko zokubhalisa ekuthengeni kwempahla yendlu kunokuthi kujongwe njengesicombululo phantsi Ulwahlulo 80C (iphantsi komda opheleleyo we 761.5 lakh). Oku kunika isiphumlisi kubathelisi bendlu, kodwa abatyali bemali abaninzi baza kufumana intlanganisela yenkokeli yenkokeli kunye nomsebenzi wetampum.

Inkxalabo yekhaya kunye nezindululo eziphambili

Imali ebonelelwa ngemali ehlawulweyo yerhafu yemali ehlawulweyo:

  • Ukunyuswa 24(b) – Inzala kwimali yekhaya: kwimpahla esebenzayo, inzala ihlawulwe ngokuhlaziywa kwemali ehlawulwayo kwi 932 lakh ngenani. Ukuyeka ipropati iphume, akukho mda uphezulu; yonke inzala ehlawulwayo ebudeni bonyaka ikhutshwa kwingeniso eqeshiweyo. Ukuba ingeniso yokuqeshwa ayanele, ilahleko ingamiswa ngokuchasene nenye ingeniso (ibhekiselele kwi-~2 kwi-past kwilahleko yendlu).
  • Unyuso 80C – Imbuyekezo Eyintloko: Ilungu eliyintloko lemali ebolekiweyo yasekhaya EMI iyakufanelekela ukunyuswa phantsi kwecandelo 80C, ukufikelela kumda opheleleyo we 761.5 lakh. Oku kubandakanya umsebenzi wesitempe kunye nobhaliso njengoko kuchazwe ngaphambili. Iprojekthi mayingadluliselwa kwisithuba seminyaka emihlanu yempahla, okanye uhlaziyo luzakutshintshwa kunyaka wokuthengiswa.
  • Unyuso lwe-80E (kubathengi bokuqala): Ukuhlawuliswa okuthe kratya okungaphezulu ukuya ku-760,000 kwinzala yemali ebolekiweyo yasekhaya kukhona kubathengi bendlu efikelelekayo bexesha lokuqala, ukuba banikezele imali ebolekiweyo ingaphantsi kwe 7635 lakh kwaye ixabiso lempahla lingaphantsi kwe 7650 lakh. Oku kungaphaya nangaphezulu komlinganiselo we-62 lakhkh.

Ukuhlawulwa kwerhafu kwiintlobo zooventisi abakhethekileyo

AmaIndiya angesosiVukeli (NRIs)

I-NRIS ijongene neemfuno ezongezelelekileyo zokuthotywa kwerhafu xa kuhlawuliswa kwifama yefama yaseIndiya. Ikomkhulu lifumana irhafu jikelele iyafana neyabemi (20% enezalathiso ze-LTCG, irelast for STCG), kodwa irejista yeTDS iphezulu:

  • Kuthengiselwa kwepropati nge NRI, umthengi kufuneka asuse i-TDS kwi- ku-LTCG (nophawu) okanye 30% kwi-STCG (unyuso kunye ne-ces), ngaphandle kokuba i-NRI ifumana isiqinisekiso esisezantsi se-TDS kwisebe lerhafu elingenisa i-Invocation.
  • Ingeniso yengqondo ehlawulwa kwi-NRI iphantsi kwe-TDS 30% (okanye umyinge wesivumelwano osebenzayo) phantsi kwecandelo 195.
  • I-NRIS ingafuna ukukhulula okufanayo phantsi kwecandelo 54 nelama-54F, kodwa kufuneka iphinde ifumane impumelelo eIndiya. Ukubuyiselwa kwemali ethengisiweyo kulawulwa yimigaqo ye-RBI.
  • Izivumelwano eziphindwe kabini zerhafu (DTAAS) zinganika isiqabu ukuba ilizwe lokuhlala le-NI likwayirhafu efanayo. Kucetyiswa ukuba ujonge i-CA efuna ukubiza irhafu enqamlezayo.

Abanikazi Bemali Kwimizi - mveliso Yokwenene

Impahla yezorhwebo (izithuba zesikhululo, iiyunithi zentengiso, iindawo zokugcina impahla) ziphathwa ngendlela efanayo kwizakhiwo zokuqesha, kodwa ngokwahlukileyo okuthile:

  • I-GST ingafuneka ukuba ingeniso yerente ingaphezulu kwe-ALI (7610 lakh kwamanye amazwe). Uthotho (umnini) kufuneka anike i-GST irente (ngokoqobo engu-18%) kwaye ayinike urhulumente i-
  • Imali ehlaziyiweyo kwisakhiwo (hayi emhlabeni) inokubekwa phantsi koMthetho weThafu leThwalo kwi-10% (WDV) kwizakhiwo zorhwebo. Le yinkcitho engeyoyayamacashi ehlisa ingeniso ehlawulwayo.
  • Ingeniso yekomkhulu ethengiswayo ithengwa ngendlela efanayo, kodwa iingenelo zophawu zisasetyenziswa kwi-LTCG.

Izivumelwano zocwangciso-rhafu zabanikeli beSikhundla

Ucwangciso lwerhafu olusebenzayo lunganyusa ngokubalulekileyo izibhatazo zeposi yerhafu. Nazi iindlela ezininzi zokuqwalasela:

  1. Imisebenzi yokungangeni iinyanga ezingama-24: ingeniso yekomkhulu lexesha elide itsala isantya esisezantsi esisebenzayo emva kophawulo, kwaye ungacela ukungangeneli phantsi kwecandelo 54 ne 54F. Cwangcisa ixesha elifanelekileyo lokuthengisa.
  2. Sebenzisa isalathisi kungenelo lwakho: Gcina umkhondo wexabiso lesalathisi sexabiso le-Foast Inflation (CII) ngonyaka ngamnye. Unyaka osisiseko wolwandiso watshintshwa ukuya ku-2001, ngoko ke izinto ezithengiwe phambi ko-2001 zingafumana ixabiso elifanelekileyo lentengiso njengexabiso elifanelekileyo njengexabiso elingu 1 ku-Epreli 2001. Oku kudla ngokukhokelela kwingeniso esezantsi yesalathi.
  3. Ingeniso epheleleyo kumaqhina achaziweyo: Ukuba awunako ukuvota kwenye indlu, cinga ngokufakelwa kweCapital Gains Bonds phantsi kwecandelo 54EC (njengokuba amaqhina akhutshwe ngu NHAI okanye REC). Ukungangeni komnxeba kufikelela ku-7650 lakh ngenxa yamaqhina ngesitshixo seminyaka emihlanu, ngoku unikezela ngesantya soncedo olusezantsi.
  4. [[FLT: 0] hlela inzala yemali ebolekiweyo yasekhaya: kwimpahla zemali ebolekiweyo, yonke inzala izakususwa, ngoko ukubolekisa ngemali enkulu kungadala ilahleko enciphisa enye ingeniso (ngokubhekiselele kwimali elahlekileyo ebekwe kwi-[62 lakh cap-exp). Ukuqinisekisa uxwebhu olufanelekileyo lwentlawulo yenzala.
  5. Bamba iimpahla ezininzi njenge-stock-in-trade: Ukuba ungumbhekisi phambili wempahla okanye umabi (umz., ukuthenga nokuthengisa rhoqo), ingeniso ingaphathwa njengengeniso yeshishini kuneenzuzo zekomkhulu. Oku kuvumela ukuthelekisa iindleko njenge-afreging, iindleko ezisemthethweni, kunye neendleko zorhwebo. Noko ke, kwakhona kuthetha ukuba akukho salathisi okanye ingeniso yemali efunyenweyo kwikota ende.
  6. Gcina iirekhodi zocoselelo: Gcina zonke izivumelwano zokuthenga, iziqinisekiso zokuthengisa, ii-risithi zerhafu ezihlawulwayo, iintengo zemali ebolekisiweyo, kunye neendleko zokulungisa. Ezi zibalulekile kwingeniso zemali yekomkhulu, ukubiza iintengo, nokuphendula nakweyiphi na irhafu.

Iingcebiso eziqhelekileyo

Abanikazi abaninzi abangazi bawela kwimigibe yerhafu. Nazi iimpazamo ezisoloko zisenziwa nendlela yokuziphepha:

  • Awuxeli irente yenkcazo kwimpahla engenanto: Ukuba unempahla yesibini engenanto, iSebe leMali lerhafu elingenisa imali lisenokuyijonga ingeniso yerhafu eqwalaselweyo (esekelwe kwixabiso likamasipala okanye kwirente elungileyo) kwaye uyirhafu. Kungcono ukuchaza umhlaba njengomsebenzi ozixakekileyo ukuba awukhululwanga, kodwa kuphela umzi womsebenzi ozisebenzelayo uvumelekile ukukhulula irhafumfa; ezinye iimpahla ziyakhululwa.
  • [[NTL:0] Ukungaqondi TDS kwirente: Abaqeshwa abahlawuli berenti ephezulu kakhulu kuma-760,000 ngenyanga kufuneka basuse i TDS kwi 10% phantsi kwecandelo 194-IB (okanye 30% ye-NRIs). Ukungaphumeleli ukwenza njalo kungakhokelela ekulahleni nasekunikeni izigwebo kuwo omabini amaqela.
  • Alufuni ziphumo kunyaka wokuthengiswa: Isalathisi sifumaneka kuphela kwi LTCG. Ukuba uthengisela kwisithuba seenyanga ezingama-24, ulahlekelwa yinzuzo ngokupheleleyo. Cwangcisa umhla wokuthengisa ngocoselelo.
  • [[UMTL: 0] Ukubeka ixesha elicwangcisiweyo lokubuyiselwa kwakhona: Ukucela ukukhululeka phantsi kwecandelo 54, kufuneka uthenge umhlaba omtsha ngethuba leminyaka emibini (okanye ukwakhiwa ngeminyaka emithathu). Nayiphi na iziphumo zokulibazisa ekufumaneni ingeniso ehlawulwayo ngonyaka lommiselo wexesha uyaphela.
  • Ukukhangela irhafu yemeko ecacileyo: Ezinye zithi ilevy eyongezelelweyo okanye isantya sesekile ngaphezulu kwexabiso lentengiselwano lokwenene. Ukuba ulwazelelelo lorhwebo lungaphantsi kwesantya sesangqa (ixabiso eliphantsi komsebenzi okhethekileyo), umahluko ungahlawulwa njengengeniso ethathwa phantsi kwecandelo 50C.

Utyekelo Neenguqu Zexesha Elizayo

Ucwangciso lwerhafu yemali yefama ye-Indiya luquka amanyathelo okukhuthaza izindlu ezinokufikeleleka (umz., ukwandiswa kweCandelo 80EA) kunye nokwenza lula ingeniso yekomkhulu. Urhulumente ucinge ukunciphisa ixesha lokugcinwa kweLTCG ukusuka kwi-24 yeenyanga ukuya kwishumi elinesibini zepropati, kodwa oku akukaqukwanga. Kukwakho ingxoxo eqhubekayo malunga nexabiso lemali yemali ethenjiweyo ukunqumla iindleko zonke. Abaxhasi kufuneka bahlaziyiswe ngemithombo esemthethweni yewebhsayithi yerhafu ([[FLT]][5]]] ukuhlawulwa kweminye iprojekthi.[FLT][FFLT]]

Isiphelo

Ungeniso kwimizi yefama ye-Indiya lunika iimbuyiselo ezinomtsalane, kodwa irhafu ifuna intelekelelo eninzi kwaye ifuna uqhutyeko olululo. Kwingeniso ezinkulu zezalathiso zokunyuka nokungahlawulwa komnxeba ekuhlawuleni kwakhona ukurhoxiswa kwengeniso kunye nokuthotyelwa kwe-TDS, zonke izigqibo . "ukuba ungathenga, ubambe, okanye uthengise iziphumo zerhafu.] Ngokuqonda imithetho, ukugcina uxwebhu olufanelekileyo, nokufuna icebiso lobuchule xa kuyimfuneko, abatyali banganciphisa umthwalo wabo werhafu kwaye baphucule ii-nethi. Isitshixo kukucwangcisa phambili, ukuhlala uxelelwe ngeenguqulo zemithetho, kunye nokusebenzisa irhafuthengiso kuyo yonke intengiso yefa yomhlaba.

[[FLT: 0] IDisclaimer: Eli nqaku lilolwazi kuphela kwaye aliyilanga icebiso lerhafu elichwepheshiweyo. Imithetho yerhafu ifanele ukutshintshwa kwaye iimeko zomntu ngamnye zinokuhluka. Nceda jongana nomntu oqeshiweyo wekota okanye umqeshi-mali werhafu ukuze akunike ukhokelo oluchanekileyo kwimeko yakho.