Ukuqonda Ukuhlawulwa Kwerhafu Kwimisebenzi YobuGcisa Nenkcubeko EIndiya

Lo mThetho uchaza “iprojekthi” ukuquka umsebenzi, ogquma izihlalo zobugcisa. Oku kuhlelwa kumisela izincopho ezivumelekileyo, irhafu, kunye neemfuno zokuthobela. Ngaphezu koko, imibutho yenkcubeko ebhalisiweyo phantsi kweCandelo 12A loMthetho isenokufaneleka ukuba ikhululwe kwingeniso esetyenziselwe iinjongo zoncedo, ukuba nje ihlangabezana neemeko ezibekwe nguMgangatho-siseko weMtengo-mali ePhakathileyo (CBDT).

Iintlobo zeMali eziphuma kwimisebenzi yeNkcubeko neMidlalo

Abazobi bafumana ingeniso kwimithombo eyahlukeneyo. Uthebe olungezantsi lushwankathela iindidi eziqhelekileyo kunye nonyango lwabo lwerhafu.

Kubalulekile ukuba abazobi bacebise umsinga ngamnye wengeniso ngokufanelekileyo ukuze bafumane intlawulo efanelekileyo kunye nokungahlawulwa.

Ukukhulula Irhafu Nezikhuseli Ezikhoyo Kubenzi Bezobugcisa

Umthetho werhafu waseIndiya unika iintengiso ezininzi kunye nezihlawuli ezinokunciphisa umthwalo werhafu kwingeniso kwimisebenzi yobugcisa nenkcubeko. Ezi zinto zidla ngokuncitshiswa ngenxa yokungaqondi.

Iinsindiso Phantsi kwecandelo 10

Certain incomes are fully exempt from tax under Section 10 of the Income Tax Act. For instance:

• Ukuqukwa kwe 10(17A): Imivuzo, okanye imivuzo emalini okanye eluhlobo olunikiweyo nguRhulumente waseMbindi okanye eMbusweni, okanye yintlangano evunyiweyo, iyakhululwa. Oku kubandakanya iimbasapho eziphambili njengePadma Shri, Sangeet Natak Akademi Award, kunye neSahixa Ademi Award. Kodwa, ibhaso kufuneka likhutshelwe phantsi kweli candelo.
• [[Uluhlu: 0] Unyuso 10(23C): Ukufumana nakuphi na ukuthembana okanye isiko elimiselwe iinjongo zoncedo, kuquka ukunyuselwa kwenkcubeko, kungakhululwa ukuba kwanelisa iimeko ezicaciswe yiCBDT.
• [[UMTH: 0] Uthutho 10 (10AA): Ukuvumela uhambo okanye ezinye ii-peris ezinikezelwe ngumqeshi azisebenzi ngqo, kodwa abazobi abaqeshwa yimibutho yenkcubeko bangangenelwa.

ICandelo eliphantsi kweCandelo 80GG kunye nama-80GGA

IGcisa nemibutho yenkcubeko ingafuna ukuhlawuliswa kweminikelo eyenziwa kumaqumrhu agunyazisiweyo okunceda abasweleyo. Umzekelo, igalelo kwintlawulo yenkcubeko ebhaliswe phantsi kwama-80G (njengeNgxowa-mali yeNkcubeko yeSizwe) livumela umniki-mali ukuba athenge imali engaphantsi kwama-50% okanye ama-100% emali enikelweyo, engaphantsi kwemiqathango.

Imigaqo-nkqubo

Eli candelo linikela uhlaziyo olunikezelweyo lwengeniso efunyenwe ngumbhali okanye umzobi onikwe ngumbhali okanye yingcaphephe ekusetyenzisweni kwamalungelo ombhali ombhali, oyingcali, okanye kwimisebenzi yenzululwazi. Ukuhlaziywa okukhona ukuya kuma-763,100 000 (okanye ingeniso yokwenene yasebukhosini, nayiphi na into ephantsi) ukusuka kwingeniso epheleleyo epheleleyo. Oku kuluncedo kakhulu kubabhali, abaqambi, nabazobi, nabazobi bemifanekiso abagunyazisa umsebenzi wabo. [[FLT: 0] Intengiso: Imfuno-mali ephezulu kufuneka ibhaliswe ngokuhlonelwa komsebenzi obhaliwe phantsi koMthetho ogunyaziweyo, 1957, kwaye abancomi kufuneka babe ngummi waseIndiya. Ukutheliswa kwemali kuvumelekile kanye ngexesha lobomi babo bonke bomsebenzi othile.

Inkcitho efumaneka phantsi kwePGBP

Kubenzi bemifanekiso ukuchaza ingeniso njengeshishini okanye umsebenzi, iindleko ezininzi zingakhutshwa kwii-risithi eziphezulu. Ezi ziquka:

• Amaxabiso ezinto (amacanva, iipeyinti, udongwe, izixhobo zomculo, njl.njl.)
• Name
• Ukuhamba nokuhambisa
• Izixhobo zexabiso, iprop kunye nezixhobo zeqonga
• Inkcitho yorhwebo nokunyusela ingeniso (iindawo zokutyela, izibhengezo zezentlalo-ntle)
• Iintlawulo zoogcisa (oomphathi, abagcini-mali, abasemthethweni)
• Imali enikezelwayo kwimali yemali yekomkhulu (iicamera, izixhobo zomculo, njl.njl.)
• Imali ye-inshorensi yezixhobo okanye yetyala lomsebenzi

Abazobi kufuneka bagcine amatyala nee-invoice ezifanelekileyo ukuxhasa ezi zincono. Kukungabikho kweencwadi ezifanelekileyo, udweliso lwerhafu olufanelekileyo phantsi kweCandelo lama-44ADA lungafaka isicelo kwiingcali ezinamali-mali ezingagqithi 7650 lakhs. Phantsi kwale nkqubo, i-50% yee-risithi ezibini zigqalwa njengengeniso, ukususa imfuneko yokulandelela iindleko ngomkhondo.

Ukuhlawulwa kwerhafu yobukumkani neyomqulu wamalungelo omqulunqi

Ingeniso yobukumkani yimvelaphi ebalulekileyo yabazobi abaninzi. I-Royalty ichazwa phantsi kweCandelo 9(1)(vi) loMthetho kwaye iquka ukuqwalaselwa kokudluliswa kwawo onke amalungelo okanye nawaphi na amalungelo (kuquka ukunikwa kwephepha-mvume) ngenxa yokungagunyaziswa kwamalungelo ombhali kwincwadi, ubugcisa, umculo, okanye umsebenzi obalulekileyo. Iinqaku elingundoqo:

• Ulawulo lobukumkani oluhlawulwa kwigcisa elihlala e-Indiya liphantsi kwe-TDS phantsi kweCandelo 194J ngesantya se-10% (ukuba ixabiso le-aggreate lingaphezulu kwama-33 000 ebudeni bonyaka wemali). Abazobi abangengomongameli, i-TDS phantsi kwecandelo 195 lisebenza ngexabiso elinamandla, kuxhomekeke kwi-Processivement ephinda kabini (DTAA).
• Ukuba igcisa alikho mongameli kwaye alinaso isigxina sesakhiwo eIndiya, ingeniso yasebukhosini ingahlawulwa kwi-20% (umlinganiselo we-astruption kunye ne-ces) phantsi komthetho wasekhaya, kodwa iingenelo zesivumelwano zingayinciphisa.
• Phantsi kweCandelo 80RRB, njengoko kuphawuliwe, abazobi abahlala apho banokucela ukuhlaziywa kwemali efumana ingeniso yasebukhosini, ephantsi kobhaliso lomsebenzi phantsi koMthetho weQueqesho.

Abazobi kufuneka baqinisekise ukuba ukubhalisa kwabo amaphepha okugunyazisa kuxhomekeke kumhla wokufumana olu nyulu. Ngaphezu koko, kubaqambi nakwiingoma, i-Indiya Planing Right Society (IPRS) kunye namanye amaqumrhu anelungelo lokufumana ulawulo lobukumkani, oku kumele kuhlawulelwe ngokupheleleyo ezandleni zomzobi.

Imisebenzi yezobugcisa

Intengo neeNkonzo (GST) ziyasebenza nakuncedo lweenkonzo zobugcisa nezenkcubeko. Ukususela ngoJulayi 2017, i-GST ibhaliswe kwiinkonzo ezifana ne:

• Imisebenzi ekhoyo (ii-contirts, i-atre, umdaniso) – edla ngokubekwa kwi-18% GST ukuba ixabiso lethikithi lingaphaya kwama-76500 kumntu ngamnye. Ukuba ixabiso lethikithi li-76500 okanye ngaphantsi, inkonzo iyakhululwa.
• Ingeniso yobukumkani – ithathwa njengonikezelo lweenkonzo, olungaphantsi kwe18% GST ukuba umamkeli ukwi-Indiya. Noko ke, ukuba ubukumkani buhlawulwa kwigcisa lasemzini, bungaphathwa njengomsebenzi obalulekileyo kwaye bungalawulwa ngokubuyiselwa.
• Ukuthengiswa kwemizobo yantlandlolo okanye imikrozo - ukuba ixabiso lingaphezulu kwe 762,100 000 kwintengiso nganye, i-GST nge12% ingasebenza (isantya somzobo yi 12% ukuba umsebenzi awuyonqwelo-moya yesandla ngomrhwebi obhalisiweyo).

Abazobi abajijeke ngaphezulu kwe 7620 lakhs (6810 lakhs zodidi olukhethekileyo loluhlu lweemeko) kufuneka babhalise i GST kunye nefayile ebuyayo. Noko ke, amagcisa amaninzi angawa ngaphantsi komqobo, ukwenza ubhaliso lwe GST lungabi nakukhetha. Ukuqwalasela ugqirha we GST kuyacetyiswa ukuphepha izigwebo.

Ukusetyenziswa Kwerhafu Kwamagcisa Asemzini EIndiya

Abazobi basemzini abakhenketha i-Indiya okanye abakhankanyi kwiziganeko zamaIndiya kufuneka bathobele imithetho yerhafu yamaIndiya. Ingeniso yabo kwimisebenzi enjalo igqalwa “njengengeniso enconywa okanye enyukayo eIndiya". Ngaphantsi kweCandelo 9(1)(i) kwaye iyahlawulwa. Amalungiselelo angundoqo ngala:

• Ukuba umzobi uyasebenza eIndiya, wonke umrhumo womsebenzi uhlawulelwa eIndiya, ngaphandle kokuba iDTAA inika isiqabu. I-DTA Eninzi ivumela i-Indiya ukuba irhafu ifumane ingeniso ukuba igcisa likhona eIndiya kangangeentsuku ezikhankanyiweyo (ngokunjalo iintsuku ezingama-90 ngonyaka wemali).
• Ukuba igcisa lingumqeshwa wenkampani yasemzini kwaye umsebenzi usenziwa yiloo nkampani, le nkampani isenokugqalwa “njengendawo ephambili yokusebenza” eIndiya ngenxa yokusebenza kwayo, nto leyo ekhokelela kwirhafu yengeniso.
• I-TDS phantsi kweCandelo 194J (iCandelo lobukumkani) okanye iCandelo 194C (lokuhlawula intlawulo yesivumelwano) ingasebenza, kuxhomekeke kwindlela ekhoyo yokuhlawula. Kwimisebenzi, iCandelo eliqhelekileyo 194C lisetyenziswa (i-TDS kwi-2% kwi-iphesenti nganye/i-HUF, 1% kwezinye) ukuba intlawulo yeyokusebenza. Noko ke, ukuba intlawulo yeyeyomsebenzi (njengomsebenzi), isantya esiphantsi kweCandelo 194J (109%) singasebenza. Ukwahlulwa kusoloko kukhuselekile ukudeduc ngesantya esiphezulu ukuphelisa umlomo.

Abazobi bangaphandle kufuneka bafumane inombolo ye-akhawunti esisigxina (PA) eIndiya ukugwema isantya se-TDS esiphezulu. Xa kungekho PAN, i-TDS ikhutshwa ngomlinganiselo wama-20% okanye umlinganiselo omandla, nayiphi na into engaphezulu.

Ukuthobela Nokuzingisa

Yonke imibutho efumana irhafu kufuneka ibhale phantsi irhafu yengeniso yonyaka.

• I-ITR-1 (Sahaj): kubantu abahlala apho abafumana ingeniso emvuzweni, impahla enye, nezinye imithombo (njengenzala). Abalungele amagcisa aneshishini okanye ingeniso yezobugcisa.
• -3: kubantu abafumana ingeniso kwishishini okanye umsebenzi. Uninzi lwabazobi luwela kwelicandelo.
• [[UMTL:0] I-ITR-4 (uMgaqo): kubantu abakhetha ukuhlawula irhafu erhafu phantsi kwecandelo 44ADA (iintsontela ezinyukela ku-7650 lakhs).
• [[UMTL:0] I-TITR-5:[ Ngeefemu, i-LLP, kunye ne-AOPs (iintsingiselo zabantu) – ezisetyenziswa rhoqo ngabantu benkcubeko okanye ii-troups.
• [[UMTL:0] I-TITR-7: Ukuthembana namaziko athi akhululwe phantsi kwamacandelo 11, 12, okanye 12A.

Amagcisa kufuneka avumelane namalungiselelo erhafu angaphambili ukuba ityala lawo lerhafu likhulu ngaphezu kwama-761 000 ngonyaka wemali. Ukungaphumeleli ukuhlawula irhafu kwangaphambili kungatsala umdla phantsi kwecandelo 234B no-234C.

Iindlela ezizizo zogcino-lwazi

Ukugcina iingxelo ezifanelekileyo kubalulekile ekuthengeni ii-asethi nokuphepha ukuhlolwa.

1. Ii-invoice zazo zonke iintengiso, ii-pixel zomsebenzi, kunye nee-asethi zomrhumo.
2. Iingxelo zebhanki nengxelo yemali.
3. Izivumelwano ezinabaququzeleli beziganeko, imimandla ebanzi, okanye abaxhasi.
4. Iirisithi zemali (iitravel, izinto zokusetyenziswa, irente, njl.njl.).
5. Iziqinisekiso zobhaliso lwamalungelo omqulunqi.
6. Comment

Kwabo basebenza njengeenkampani kuphela, kububulumko ukugcina ii - akhawunti zebhanki ngokwahlukeneyo ukuze bafumane ingeniso yobugcisa neendleko zobuqu.

Uphuhliso lwakutshanje nezindululo zogwebo

Irhafu yengeniso yobugcisa iye yanenkqubela ebalulekileyo kwiminyaka yakutshanje:

• Isigqibo seNkundla yeNkundla ePhakamileyo kumagcisa emifanekiso eshukumayo: Kwimeko ye Umndululi weMataxo--mali ye-Inhome. M. R. & Co. [2020], iNkundla yachaza ukuba ingeniso efunyanwa ngabazobi bemifanekiso eshukuma, ukucula, okanye ukudanisa ithetha “ingeniso yemali ekhoyo, hayi“ ingeniso ye-'scatary, ngaphandle kokuba umzobiso uphantsi kwesivumelwano senkonzo. Oku kuchaphazela i TDS kunye nokurhoxiwa kwemali.
• [[FLT: 0] Ikhonkco eliphakathi: Urhulumente uye wenza ukuba kunyanzeliswe ukudibanisa PAN ne Aadhaar ukwenzela unyuso. Abazobi abangena Aadhaar kufuneka bafake isicelo sokukhulula okanye sobuso kwi-PAN.
• udweliso lohlolo olujongeka ngqo: Uhlolo lwerhafu olufunyenweyo ngoku lungajongani nanto, lunciphisa umlinganiselo womkhethe wobuqu. Noko ke, abazobi kufuneka baqinisekise ukuba zonke iimfuno zamanani zichanile kwaye zifike ngexesha.
• CDT isangqa serhafu ebhatalwayo kuchwepheshe: Isangqa uNo. 9/2020 yacacisa ukuba abantu abafanelekela iCandelo 44ADA bangavakalisa ingeniso kwi 50% yee-lisithi ezibini ngaphandle kokugcina iincwadi zeengxelo. Oku kuqinisekisa ukuthotyelwa kwabazobi abancinane.

Ukongeza, ukutyhalela kukarhulumente ukulungiselela ukudityaniswa kwemivo kuthetha ukuba abazobi abathengisa ngekhompyutha ngamaqonga kufuneka basebenzisane nolungiselelo lwe-e-commerce TDS phantsi kweCandelo 194-O (1% TDS kurhwebo olugqithisileyo). Oku kusebenza ukuba iqonga lingumsebenzi wezorhwebo lwe-elektroniki.

Iingcebiso zocwangciso lwerhafu kumagcisa neNkcubeko

Ucwangciso lwerhafu olucwangcisiweyo lunganceda abazobi bagcine umvuzo wabo ongaphezulu. Nantsi iingcebiso ezisebenzayo:

• [[NTL:0] Ingeniso yexesha kunye neendleko: Ukuba kunokwenzeka, libazisa ukukhutshwa kwemali kunyaka ozayo wemali ozayo ukuba ingeniso yonyaka iphezulu, kwaye ukhawulezisa iindleko (umz., ukuthenga izinto) ukunciphisa irhafu ehlawulwayo.
• Isinyusi secandelo 80RB: Bhalisa imisebenzi yakho yoxwebhu lwelungelo lokugunyazisa kwaye chaza ukucocwa kwe 763 lakh kwingeniso yokumkani. Oku kungaphezulu nangaphezulu kwezinye iincopho.
• Khetha irhafu ekhutshwayo ngobulumko: Ukuba iindleko zakho zingaphezulu kwe 50% yee-risithi ezibhityiweyo, ukhetha ukubala rhoqo endaweni yeCandelo 44ADA ukuthatha izincopho ezipheleleyo.
• Yenza iminikelo yoncedo: Iminikelo kuthelekelelo oluvunyiweyo lwenkcubeko phantsi kwecandelo 80G inganciphisa ukuhla kwerhafu ngexa uxhasa ubugcisa.
• [[UMTL: 0] Ukubeka ingxowa-mali yomhlala-phantsi: Iminikelo kwiNkqubo yeSizwe yePension (NPS) phantsi kwecandelo 80CCD(1B) ivumela ukunyuswa okuthe kratya ukuya kutsho kuma-250,000.
• [[UMTL: 0] gcina iliso likwiGST: Ukuba ibhanki yakho ikufuphi nomnyango, qwalasela ukubhalisa ngokuzithandela ukubhalisa ityala lerhafu elingenisiweyo kwiindleko.

Isiphelo

Ukuhlawulwa kwengeniso kwimisebenzi yobugcisa neyabantu eIndiya kucaciswe kodwa kulawuleka ngolwazi olufanelekileyo kunye nocwangciso. Abazobi kufuneka baqonde ukuba ingeniso yabo ilungelelaniswe njani, ukukhulula nokuhlawula phantsi koMthetho weMali weThohozo, kwaye bathobele iimfuno zokugcina irhafu neTDS. IGST yongeza olunye umaleko olufuna ingqalelo, ngokukodwa kwabo baneendawo zokujika-jijala ezinkulu. Ngokugcina iingxelo ezichanekileyo, ukubuza oogqirha berhafutheza irhafu, nokuhlaziywa kweenguqu ezisemthethweni, abazobi bangaqwalasela umsebenzi wabo wokwakha ngoxa behlangabezana neembopheleleko zerhafuthelo ngokunelisayo.