Ucwangciso lwengeniso yomhlala-phantsi eIndiya lufuna uluvo olucacileyo ngendlela iinguqu zemali yomhlala-phantsi kunye neemali ezihlawulwa ngayo phantsi koMthetho weMali yerhafu, 1961. Ngokutshintshela kurhulumente omtsha werhafu nokuhlaziywa okuqhubekayo kwemiqathango yokungahlawulwa, abahlali kunye nabasebenzi bezezimali kufuneka baqhubeke beyilungelelanisa imithetho elawula le mijelo. Oku kwandisiwe kubandakanya intlawulo karhulumente nemali yempesheni, iintlobo ezahlukeneyo zemali ekhoyo, iintengiso ezikhoyo, kunye nokukhathalela okukhethekileyo kwabemi abaphezulu. Xa kuyimfuneko, iimbekiselo ezithile kwimibalwano zemali nemithombo esemthethweni ziyanikezelwa.

Ukuhlawulwa Kwerhafu EIndiya

Ityala elifunyenwe emva komhlala-phantsi womsebenzi lifanele ukuhlawulwa phantsi kwentloko [[FLT: 0]. Unyango lwerhafu luyahluka ngokusekelwe ekubeni impesheni ayiphelelwanga (imali ehlawulwayo) okanye (imali ehlawulwa ngenyanga) okanye i- ifunyenwe kwezinye ii-Sourts[ [kwimeko yomhlala- phantsi kwentsapho).

Ityala likarhulumente

Ityala elihlawulwa abasebenzi bakarhulumente abadla umhlala-phantsi okanye abasebenzi bephondo, abasebenzi bokhuselo, nabasebenzi beziqu zoburhulumente banokuhlawulwa ngokupheleleyo. Imali yomhlala-phantsi idiza kwingeniso yonke yomntu ngamnye kwaye ihlawulwa njengexabiso lerhafu elifanelekileyo lerhafu yemali ehlawulwayo. Akukho mvume ikhethekileyo ifumanekayo kwimpesheni ngokwayo, kodwa umgcini wempesheni angade athenge isinyuko esisezantsi sokuya ku-760,000 phantsi kweCandelo 16(ia) (kulo lawulo lwakudala lwerhafu) okanye afumane ukuhlawuliswa okungagqibekanga phantsi kolawulo olutsha ukuba luyasebenza.

Phawula ukuba abahlali bakarhulumente basenokufanelekela imvume yokungahlawulwa kwezithuthi (malunga nama - 763 200 ngenyanga) kunye nentlawulo yomhlala- phantsi kwemeko ezithile, nangona ezi zahlukile kwirhafu yomhlala-phantsi.

Ityala lamahlelo azimeleyo

Ityala elifunyenwe kubaqeshi abazimeleyo likwanokuhlawulwa ngokupheleleyo. Noko ke, ukuba umqeshi unemali enika imali eninzi okanye ingxowa-mali esemthethweni, i-commut yomhlala-phantsi ingakhululwa ngenxalenye phantsi kwecandelo 10(10A). Imithetho yekhomputha yecandelo lobuqu ayibalulekanga kakhulu kuneyabasebenzi bakarhulumente. Ngoko, i-50% kuphela yexabiso lecandelo eliphantsi ye-endingqi elikhululekileyo elinokukhululwa kubasebenzi abangafumani lukhuthuzo. Ukuba i-paratuti iyafunyanwa, ukukhulula akuyi kuthobeki kwisiqingatha esinye sexabiso le-transki.

Ulawulo lwentengo

Xa umntu ohlala kwimpesheni ekhetha ukufumana isixa selifa kwinxalenye yomhlala-phantsi wakhe wenyanga (imali ehlawulwayo), unyango lwerhafu luxhomekeke kuhlobo lomqeshi:

  • [[UMTL: 0] Abasebenzi beGosa: Wonke umhlala- phantsi otsaliweyo uhlawulelwa phantsi kwecandelo 10(10A)(i)(i).
  • [[Uluhlu: 0] Abasebenzi becandelo abafumana intsebenziswano: Intengo ilinganiselwe kumlinganiselo omnye wesithathu wobungakanani obuthe xhaxhe.
  • [[UMTL: 0] Abasebenzi bamacandelo abafumani lukhuthuzo: Ukukhulula kulinganiselwe kwisiqingatha esinye somthamo otsaliweyo.

Nayiphi na i-application egqithisileyo ngaphaya komvuzo ohlawulelwayo ifanele ukuhlawulwa. Imali yomhlala-phantsi eseleyo yenyanga (emva kokuhlawulwa) iyaqhubeka ihlawulwa ngokupheleleyo. Kubalulekile ukuqaphela ukuba i-commutition yeyokuqala kwixesha lobomi, kwaye isabelo sephepha-mvume asizukuhlawulwa nokuba umniki womhlala-phantsi ufumana umlinganiselo othe wahlawulwa.

Ityala Lentsapho

Ityala elifunyenwe liqabane, abantwana, okanye intlawulo emva kokufa komhlala-phantsi lifanele ukuhlawulwa phantsi kwentloko ifunyenwe kweminye imithombo. Oku kwahlukile kwimpesheni efunyenwe ngumqeshwa womqeshwa. Imali yempesheni yentsapho, uthelekelelo olusezantsi lufumaneka phantsi kweCandelo 57(iia): uphantsi komlinganiselo wemali yomhlala-phantsi wama-255,000 okanye omnye-35000. Akukho zihlawulizo ezinye (njenge-350 000 zomgangatho wemali ehlalo lomntu ngamnye) zisebenza kwimali yomhlala-mali yentsapho.

Umzekelo: Umhlolokazi ufumana ama-769 000 ngenyanga njengomhlala-phantsi wentsapho (761 08 000 ngonyaka). Uhlaziyo luzakuba yimin(765,76 000) = 765 000. Ngenxa yoko umhlala-phantsi wentsapho ohlawulwa yimali yentlawulo yerhafu ngu-763 000.

Ukuhlawulwa Kwerhafu EIndiya

Ingeniso zimveliso zemali ezinika uthotho lwemali ehlawulwa ngamaxa athile, eqala emva kwemali ehlayiweyo. Zithengwa kwiinkampani ze-inshorensi yobomi okanye kwiinkqubo zomhlala-phantsi ezifana nenkqubo yeSizwe yePension System (NPS). Ukuhlawulwa kwerhafu yemali ehlahlelayo kuxhomekeke kumthombo wotyalo-mali kunye nocwangciso oluphantsi.

Ukuchaswa Ngokukhawuleza

[[Nkqutyana:0] Iqala ukuqokelela imali ngexesha elithile iphinde iqalise ukuhlawula emva kokuba ithengwe (umz., ngenyanga okanye unyaka). ihlawulwa njengemali ebhalisweyo [[ ityala elikhoyo linokufaneleka ukuhlawuliswa kwemali ngexesha elithile phantsi kwecandelo lama-80 CC ukuba idibana nelungiselelo lemali yemali yemali yemali kwixesha elizayo, rhoqo xa kuthenjiwa umhlala-mali. Unyango lwerhafu lufana kuzo zombini — intlawulo lwemali efunyenweyo luphathwa njengengeniso ezandleni zomnindiswani. Ngoko ke, iminikelo yokuhlawula iimali i-mali i-mali inokufaneleka ukuhlaziselwa imali ekhoyo kwicandelo eli-80C ukuba ifikelelwa kwilungiselelo lemali yemali yomhlala-mali.

Iinkonzo Ezivela Kwiinkampani Zeinshorensi

Xa umntu ethenga ilungiselelo lokubhalisa ngemali kwinkampani yobomi, imali ehlawulwayo yonyaka ifanele ukuhlawulwa ngokupheleleyo njengengeniso. Imali ehlawulwayo yoMali isenokuba ifanele ukuhlaziywa phantsi kweCandelo lama-80C (ukuya kutsho kwi-761.5 lakh) ukuba ilungiselelo lokubhalisa imali yemali lifanelekile njengelungiselelo lempesheni. Noko ke, ukuba imali ebhaliswe ngohlahlo isebenzisa intwana esuka kwinkqubo yobomi ekhoyo (umz., phantsi kwemali ehlawulwa ngokukhulayo), ukuhlawuliswa kwemali kusenokuba sele kufunyenwe kwiminyaka yangaphambili, kwaye ukuhlawulwa kwemali ehlawulwa yimali yemali ehlawulwayo kuya kuhlawulwa njengemali yomhlala.

Kubalulekile ukuphawula ukuba imali ehlawulwayo ayifaneleki nangayiphi na ingeniso yodwa; yongezwa kwingeniso epheleleyo yomntu ngamnye. Noko ke, irhafu iyahluka kwiimeko ezithile zorhulumente othile.

I-Antimus esuka kwiNPS yeSizwe

Phantsi kweNkqubo yeSizwe yePension, ekwiminyaka engama-60 ubudala, umrhumo ungarhoxa ukuya ku 60% ye-corpus njengemali ye-untrak, eyi ekhululekileyo irhafu [ phantsi kweCandelo 10(12B). Imali eseleyo e-40% kufuneka ihlawulelwe ukuthenga imali ye-inshorensi kushishino lobomi. Imali ehlawulwa yimali-mali efunyenwe kwi-NPS ngoko ihlawulwa njengengeniso ekwizandla zomrhumi. Oku kuluncedo olubalulekileyo — inani lama-60% likhululekile, ngelixa kuphela inxalenye yonyaka ihlawulwa irhafu.

Ukongeza, ukuba umrhumo uphuma eNPS phambi kweminyaka engama-60, ama-20% kuphela e-corpus angakhutshwa kwirhafu engenarhafu (I-10(12B) njengoko ilungisiwe) kwaye ama-80% kufuneka anikwe i-incutshe. Le mali ihlawulwa ihlala ihlawulwa.

I-Antrecties ukusuka kwintebe yabaqeshwa (EPS-19995)

Udweliso lwabaqeshi luyi-Pentation (EPS) luyiqhinga lokhuseleko loluntu olulawulwa yiNkqutyana yemali yabaqeshwa (EPFO). Umhlala-phantsi ofunyenwe kwi-EPS (ngokuqhelekileyo emva kweminyaka engama-59) uhlawulelwa phantsi kwentloko kubaqeshwa ababengamalungu odweliso. Akukho lwabiwo-mali lwahlukeneyo luvumelekileyo. Noko ke, umhlala phantsi komhlala-phantsi wemali ehlawulwa yi-760,000 (phantsi kolawulo lwakudala lwerhafu).

Kubalulekile ukuphawula ukuba igalelo lomqeshi kwi-EPS alisebenzi ezandleni zomqeshi (liyinxalenye yomnikelo womqeshi kwiPF). Iminikelo yomqeshi (ukuba ukhona) isenokuba ikhutshwe phantsi kwecandelo 80C.

IAtal Peon Yojana (APY)

IAtal Pension Yojana licebo likarhulumente elibuyiselwa emva elijoliswe kubasebenzi bamacandelo abangalungelelanisiweyo. Emva kokuba umrhumo efikelele iminyaka engama-60, umhlala-phantsi osisigxina wenyanga uhlawulwa. Le mali yempesheni ihlawulwa njengengeniso. Akukho kuhlawulwa kukhethekileyo kunikezelwe umhlala-phantsi we-APY. Noko ke, iminikelo eyenziwa ngexesha lokuqokelela (eqala ngokusezantsi njengo-762-42 ngenyanga) ifanelekela ukunyuswa kwentengiso ngaphantsi kwecandelo 80% CCD(1B) ukuya kunyuko eyi-250,000 ngaphezu kwe-218.5.5kh umda weCandelo lama-809.

Ukukhutshwa kwerhafu kunye nokukhutshwa

Amalungiselelo aliqela kuMthetho weThamsanqa weNkokhelo avumela abahlali ukuba banciphise ityala labo lerhafu kwimali-ntlawulo yomhlala-phantsi nakwimali ehlawulwayo.

Uthutho olusezantsi lwepeni

Phantsi kolawulo lwakudala lwerhafu, umqeshwa (wayefudula engumqeshwa) angacela uhlaziyo olusezantsi lwemali e-650 000 kwingeniso yomhlala-phantsi weCandelo 16(ia). Olu hlawulo alufumaneki kumhlala-phantsi wentsapho. Kuleyo iintlawulo lwemali yomhlala-phantsi, iintlawulo ezikhethekileyo phantsi kweCandelo 57(ia) njengoko kuchazwe ngasentla. Phantsi kolawulo olutsha lwerhafu (ukhuthuzo lwe-1155 000), uhlahlozo olusezantsi lwabantu abahlawulwa ngumhlala phantsi kweCandelo kodwa abahlawulwa ngumhlala-mali bafanele ukuba bebekwi-mali yomhlala-mali njengomnye umntu ongaphambili. Abaqeshwa bemi bemi besapho abanako ukubiza i-550 000 yemali ehlalo yomgangatho osezantsi kurhulumente okanye kurhulumente.

Icandelo 80C: IiPremiums ukwenzela izicwangciso zeNtloko

IPremium ehlawulelwe izicwangciso zonyaka okanye izicwangciso zemali yengqesho (zibhaliswe ngokutsha) iyakufanelekela ukuhlaziywa phantsi kweCandelo 80C kumda opheleleyo we-761.5 lakh ngenombolo. Oku kuquka iminikelo kwiNgxowa-mali yabaqeshiweyo (EPF), iNgxowa-mali yoLuntu (PF), kunye nezicwangciso ezithile ze-inshorensi (IIIIP) ezithenjiweyo ze-mali yemali yempehlalo.

Qaphela ukuba ingeniso ethengiweyo ngengeniso enzulu ye-inshorensi yobomi ayiniki ncam entsha phantsi kweCandelo 80C. Isinconyelo esithe sasetyenziswa xa inkqubo yokuqala yahlawulwa.

Icandelo 80CCD: Iminikelo ye-NPS

Iminikelo yeSixokelelwano seSizwe sePension System ngumqeshwa (kuquka nokuziqesha) ifanelekela ukuhlaziywa phantsi kweCandelo 80CCD(1) ukuya kwi-10% yomvuzo (kubasebenzi) okanye i-20% yemali eninzi ehlawulwayo (kusetyenzwa kwabo), ephantsi kwesekugqibeleni se-761.5 lakh ngaphantsi kwecandelo 809%. Ukongeza, ukuhlahlela okwahlukileyo ukuya kwicandelo elingu-765 000 phantsi kwecandelo lecandelo 80CCD(1B) kufumaneka kwiminikelo ye-NPS, ngaphezulu kwe-12.5 kh. Iminikelo yomqeshwa womqeshwa kwiNPS (ukuya ku-14% yemivuzo zomrhutho wabaqeshi besebe basembi, 10% bangaphantsi kwecandelo lama-80% lecandelo le-CCD(12).2)

Isiphelo sentembe eLawulweyo (Ukhetho 10(10A))

Njengoko kucaciswe ngaphambili, iimali zempesheni ezithenjiweyo zifumana intlawulo elinganiselweyo okanye epheleleyo esekelwe kuhlobo lomqeshi. Ukungangeni kufumaneka kuphela ukuba umhlala- phantsi komhlala-phantsi uthe warhoxiswa phantsi kwemali ebhadliweyo eqatshelweyo okanye isicwangciso esifakwe phantsi kweNgxowa-mali yabaqeshi nabaqeshwayo. Kubaqeshwa bamacandelo obuqu, uxwebhu olusuka kukholoso okanye kumqeshi luyimfuneko ukuba bakhululwe.

Ukukhutshwa kweeNkcukacha eziBalulekileyo (Imali eHlanganisiweyo)

Ukuba umhlala phantsi urhoxa ngokupheleleyo kwimali ebhalisweyo ebhalisweyo emva kweminyaka emihlanu yenkonzo eqhubekayo, wonke umthamo (kuquka iminikelo yomqeshi nenzala) uyakhululwa kwirhafu. Kodwa, ukuba urhoxile ngaphambi kweminyaka emihlanu, uyahlawulwa kwaye ungatsala iTDS.

Ukuqwalaselwa Ngokukhethekileyo Ngaphantsi KweNkundla Entsha Yerhafu

Ulawulo olutsha lwerhafu (oluphumele kwiFY 2020-21, okungagqibekanga okuvela kwiFY 2023-24) lunika ixabiso elisezantsi lerhafu kodwa luyayiyeka intlawulo nentengo. Kubantu abathatha umhlala-phantsi okanye abafumana umhlala-phantsi, oku kuthetha ukuba:

  • Unyuso olusemgangathweni lwe-650 000 lukhona [ phantsi kolawulo olutsha (njengoba kuhlaziywe ngohlahlo lwabiwo-mali 2023-24).
  • Izixhobo ezisetyenziswayo phantsi kwecandelo 80C, 80CCD(1B), 80D (iinshorensi yempilo), njalo njalo, azivumelekanga.
  • Intengo phantsi kwecandelo 10(10A) ukwenzela umhlala-phantsi orhoxisiweyo kunye necandelo 10(12B) kwigalelo leNPS elirhoxisiweyo lisafumaneka kuba ziinkenetho, hayi izincopho.
  • Ukuhlaziywa kwemali yomhlala-phantsi wentsapho phantsi kwecandelo 57(iia) kuvumelekile kurhulumente omtsha njengentsalela yentlawulo evela kwezinye imithombo

Abathatha umhlala phantsi kufuneka bathenge iimfanelo zabo zerhafu phantsi koorhulumente bobabini ukuze bafumanise ukuba ziziphi eziluncedo ngakumbi. Ekubeni iincopho ezininzi (njengeCandelo lama-80C) zilahlekile kurhulumente omtsha, abo banomhlala-phantsi ophezulu kunye nomnye umbango wemali besenokukhetha urhulumente omdala.

Irhafu Ikhutshwe Kumthombo (TDS)

Imali ehlawulwayo kunye nemali ehlawulwayo ehlawulwayo ingaphantsi kwe-TDS ngaphantsi koMthetho we-Invoit Task. Kumhlala-phantsi, umhlawula (umqeshwa, ibhanki, okanye umhlala-phantsi orhwaphilisiweyo) i-TDS ikhupha iTDS ngokwexabiso elifanelekileyo ukuba yonke i-mali yemali ye-mali ye-inshorensi ingaphantsi komlinganiselo osisiseko wokungabikho konyaka. Abalawuli be-Pentengi base-mali banganikezela ngeMthethwe ukuba i-DS ukuba ingeniso yabo ingaphantsi komlinganiselo werhafuthezo ze-mali ehlawulwa yi-TDS kwicandelo 194DA: 5% lemali eseleyo eseleyo xa imali eseleyo iqinisekiswe ukuba imali ingaphantsi kwe-92kh, kungenjalo kwixabiso elisebenzayo le-TPSCSCRRRC.

Abemi abakhulileyo (abangama-60 nangaphezulu) banomda ophezulu wokungangeni kwinkululeko (763 lakh phantsi kolawulo oludala, 763 lakh okanye ngaphezulu phantsi kolawulo olutsha kuxhomekeke kwiminyaka emitsha) kwaye badla ngokuthotyelwa kwityala elincinane lerhafu ye-TDS ngenxa yokuthotywa kwerhafu ye-nethi.

Amaziko Aphambili Kwabo Bathatha Umhlala - phantsi Nabacebisi Bemali

  • Ukuqonda umahluko phakathi komhlala-phantsi (ongahlawulwayo), umhlala-phantsi ohlawulwayo (ongahlawulwayo ngokuyinxenye), kunye nomhlala-phantsi wentsapho (owenziwe ngomlinganiselo wama-185 000 okanye 1/3).
  • Imali ehlawulwa ngemali yeinshorensi, yeNPS nezinye izicwangciso zinokuhlawulwa ngokupheleleyo — kodwa igafu lentlama elisuka kwiNPS (ukuya kutsho kuma - 60%) liyathintelwa.
  • Yandisa izincopho phantsi kweCandelo 80C ne 80CCD(1B) ngexesha lokuqokelela ukucutha umthwalo werhafu
  • Khetha phakathi kolawulo lwerhafu nesakhasayo nyaka ngamnye, njengoko urhulumente omdala evumela ukuhlaziywa kwezinto ezininzi ngoxa urhulumente omtsha enokuba lula kwabo baneentengiso ezilinganiselweyo.
  • Gcina uxwebhu olufanelekileyo loququzelo, iziqinisekiso zokukhulula, kunye neMgaqo 16 ukwenzela i-ITR echanekileyo.

Kwimithetho emininzi yangoku, isoloko ibhekisa kumphathi-mikhosi wesebe lerhafu elifumanayo elinobukho okanye jonga kugqirha ofanelekayo werhafu. Inkcazelo enenkcukacha zeenzuzo zerhafu ikhona kwi NPS. Ingcaciso yentlawulo yomgangatho wabaqeshi bempeyini ingafumaneka kwi [[ i-'x'x.