Irhafu i-Dducuction eMthonjeni (TDS) iyindlela engundoqo yenkqubo yerhafu yengeniso yaseIndiya enceda urhulumente ukuqokelela irhafu kanye ngexesha apho kuveliswa khona ingeniso. Endaweni yokulinda ababuthi berhafu ukuba babuyise iifayile kwaye bahlawule ekupheleni konyaka, i-TDS ifuna umntu ohlawula irhafu phambi kokunika umnikezi-rhafu. Le nkqubo yenza umsinga ozinzileyo wengeniso, unciphisa ukubhatako, kwaye uvumela ukuba amaqela omabini abhaliswe. Ukuqonda TDS kuyimfuneko kumntu ofumana ingeniso eIndiya. "2066] Ungumqeshi, umqeshi, umnini-mali, okanye umnini-mali, okanye umntu oqesha inzala.

Yintoni ITDS?

I-TDS imela iTsikiti-Deduu eMthonjeni. Yinkqubo eyaziswa phantsi koMthetho we-Indiya we-Inhootis Traxies, 1961, ukuqokelela irhafu ngemvelaphi yengeniso. Phantsi kwale nkqubo, nawuphi na umntu owenza intlawulo echaziweyo ngezantsi kwemivuzo, inzala, irente, ikhomishini, iindleko zobugcisa, okanye intlawulo kwiintlawulo zenkokheli-ukususa ipesenti ethile yerhafu ngaphambi kokuba ahlawule. Imali ehlawulwayo ibekwa phantsi kwemali ibekwa kurhulumente ekwimiqathango yexesha emiselwe.

Ingcamango ilula: "Uhlawula njengoko ufumana ingeniso" Endaweni yokuba urhulumente aqokelele irhafu ngqo kumhlawuli ekupheleni konyaka wemali, umhlawuli usebenza njengomhlanganisi oqokelela irhafu kurhulumente. Oku akuqinisekisi kuphela ukuba iqokelelwe ngexesha elifanelekileyo kodwa kwakhona kusasazwa umthwalo werhafu kunyaka wonke kulowo ubhaliswe.

Ngoobani Ababandakanyekileyo?

Kukho amaqela amathathu angundoqo nakweyiphi na intengiselwano yeTDS:

  • [[UMTL:0] IDeductor – Umntu okanye umbutho owenza intlawulo noxanduva lokususa irhafu. Le inokuba ngumqeshi, ibhanki, inkampani, okanye umntu.
  • Decucee – Umntu okanye into ekhoyo efumana intlawulo. Ideductee ifumana umlinganiselo womnatha emva kokuba i-TDS ifakiwe.
  • IGovernment – Oyena mnini rhafu ehlawulwayo, efakwa ngumphathi-mali kwityala likarhulumente.

Indlela I-TDS Esebenza Ngayo

Inkqubo yeTDS ilandela ulandelelwano olucacileyo lwamanyathelo, kodwa inyathelo ngalinye lineemfuno ezifunekayo zokuthobela ezimele zilandelwe ngabakhuphi-zixhobo kunye nabakhuphi-mthetho.

Indlela yokwenza

  1. [[UMTL: 0] Ichaza uhlobo lwentlawulo – misela ukuba intlawulo iwela na phantsi kwayo nayiphi na inkxaso yeTDS (inzala, inzala, irente, iindleko zengcali, njl.njl.).
  2. [[UMTL:0] Cwangcisa isantya seTDS nomnyango - uhlobo ngalunye lwentlawulo lunesantya esichaziweyo kunye nomqobo wemali. I TDS isebenza kuphela ukuba intlawulo ingaphaya komqobo.
  3. [[UMTL: 0] Irhafu ekhutshiweyo kumlinganiselo osebenzayo - ngexesha lokwenza intlawulo, umkhuphi- mali ubala kwaye asuse ixabiso elifanelekileyo lerhafu.
  4. Inika irhafu kurhulumente – Imali erhoxisiweyo mayifakwe kusetyenziswa i-challan IS 281 okanye kwi-intanethi TDS ihlawula i-portal window ngemini ezifunekayo.
  5. [[FLT: 0] Ifayile TDS ibuyisela [[FLT: 1] – Umenzi zincwadi kufuneka agcine ifayile ye TDS ngokuphindwe kabini ibuyisela (Form 24Q, 26Q, 27Q, etc.) ukushwankathela zonke iincopho ezenziwe ngexesha lekota.
  6. [[FLT: 0] I-Issue TDS isatifiketi [[FLT: 1] - Umgcini- zincwadi unika isatifiketi (Fom 16 kumvuzo, Ifomu 16A kurhoxiso olungeyoyasalathisi) kwideductee, esetyenziswa ngumxhasi wetyala xa efaka irhafu yengeniso.

Iimpawu ezingundoqo zeTDS

  • Isetyenziswa kwintlawulo eninzi, kuquka umvuzo, inzala, irente, ikhomishini, ukuhlawulwa, iindleko zobugcisa, ulawulo lobukhosi, nentlawulo kumashishini.
  • Umlinganiselo weTDS uyahluka-hluka kuxhomekeke kwindlela ehlawulwe ngayo kunye nemeko yokuhlala yomhlawuli. Umzekelo, iTDS yomvuzo ilandela ireyithi yomvuzo werhafu esebenzayo, lo gama i-TDS kwinzala iyipesenti emiselweyo.
  • Umkhuphi-mali unembopheleleko yokukhulula nokufaka iTDS. Ukungahambelani ne-TD. kungakhokelela kwinzala, kwisohlwayo, nokungavumeli iindleko.
  • Ideductee isenokuthi iTDS ityala elingayibophelelekiyo irhafu xa ifaka irhafu ehlawulwayo.
  • Ukuba ingeniso epheleleyo yedeductee ingaphantsi komda onokuhlawulwa, banganikezela unyuso ngokwabo (Form 15G/15H) ukucela ukuba ingabi yi-TDS.

Isantya se-TDS kunye neziKhalo zeFY 2024-25

UMthetho weThwalo ongenisa imali unika ireyithi yomlinganiselo weTDS nemiqobo kwiintlobo ezahlukeneyo zentlawulo. Ngeli ngezantsi zezinye zeendidi eziqhelekileyo. Qaphela ukuba la manani asenokuquka i-“astreation ” kunye nee-cess ” ezisebenzayo kwiimeko ezithile.

Icandelo nesantya se-TDS exhaphakileyo

  • [[NTLA: 0] Unyuso 192-Salary: ITDS ikhutshiwe njengexabiso lerhafu elisetyenziswa kwimali-mali yerhafu ehlawulwayo esebenzayo kumqeshi. Umqeshi ubala irhafu ngokusekelwe kwingeniso eqikelelwayo yomqeshi wonyaka.
  • Ingeniso 194A – Inzala kwiBhanki Deposits: ITDS kwi-10% yengeniso engaphaya kwe-760,000 (i-350,000 kubemi abaphezulu) ngonyaka wemali.
  • [[NTL:0] Unyuso 194C – iimali ezibhatalayo kuMaqumrhu : ITDS kwi-1% kubantu/i-HUF kunye ne-2% kwabanye abahlawulwa imali engaphaya kwe 761,00 000 kunyaka wemali okanye 7630 000 ngentlawulo enye.
  • Ukudityaniswa 194I-Rent: ITDS nge 2% kwirente yezityalo/izixhobo kunye ne 10% kwirente yomhlaba, isakhiwo, okanye ifenisha. Umda: 76,40 000 ngonyaka.
  • [[NKQUBO: 0] Ukuqulunqwa 194J – iProfessionary kunye neProfessical Fees: ITDS nge 10% ngentlawulo yeenkonzo zobugcisa okanye zobugcisa. Umda: 760,000 ngentlawulo nganye.
  • [[Uthutho:0] Unyuso 194H – Ikhomishini okanye iBrokereji: ITDS kwi 5% kwikhomishini engaphezulu kakhulu kunyaka wemali.
  • [[UKWENZIWA: 0] Unyuso 194N – Imali : ITDS kwi 2% ekurhoxeni ngemali igqitha i-61 crrore kwi-akhawunti yebhanki ngonyaka wemali.

Amalungiselelo abalulekileyo kuMthetho werhafu

Ngoxa olu luhlu lungasentla luquka ezona meko ziqhelekileyo, uMthendeleko weThamsanqa uquka amalungiselelo amaninzi eTDS ehlawulwa ngokungqalileyo. Nawa amacandelo awongezelelekileyo amarhafu namashishini afanele aqaphele:

  • Uquko 193 – Inzala kuMaziko: ITDS kwi 10% kwinzala evela kwidebetures okanye ezinye ityala elikhutshwe yinkampani.
  • Uguqulelo 194B – uphumelele kwi Lottery okanye iPizing : TDS kwi 30% nakweyiphi na impumelelo egqithileyo 7610 000.
  • [[Ukhetho:0] Unyuso 194D – Ikhomishini yeInishuwarensi: ITDS kwi 5% kwikhomishini ye-inshorensi ehlawulwa kwabahlali.
  • [[Ukhlu: 0] Unyuso 194G – iKhomishini ethengisa iiTshaneli zeLottey : ITDS kwi 5% kwintlawulo engaphaya kwe 765 000.
  • [[UMTL: 0] Unyuso 195 – ubhatalo kungenaluvo: ITDS ngexabiso elichaziweyo kuMthetho werhafu onikayo okanye i-Act i-Icet yokwala irhafu ka-22 (DTAA).

Kuluhlu olupheleleyo lolungiselelo lweTDS kunye nexabiso elihlaziyiweyo, ungabhekiselela kwi-ofisi [[FLT: 0] efumana i-website yeSebe leTS

Uphinda- phindo lwe TDS

Umdlali ngamnye okhutshiweyo we TDS kufuneka abuye ngekota. Ezi zibuyisela zinika ingxelo eninzi yezonke iincopho ezenziwe ngexesha lekota, kunye nengcaciso ehambelanayo ye callan kunye NOLDAL ulwazi lwe deductees.

Iindidi ze TDS Ziyabuya

  • [[UMTHL:0] IForm 24Q – kwi TDS kwintlawulo yomvuzo.
  • [[UMTL:0] IForm 26Q – kwiTDS kuzo zonke iindleko ezingezozethulelo ezihlawulwayo ezinikwa abemi.
  • [[UMTL:0] IForm 27Q – kwiTDS kwintlawulo ehlawulwayo engenziwa kwabangengomongameli.
  • [[UMTL:0] Form 27EQ – kwirhafu eqokelelwe kwimvelaphi (TCS).

Imihla elindelekileyo ye TDS BuyFoive

Imihla elindelekileyo yokuqokelela ikota ye TDS ibuyisela ngolu hlobo lulandelayo:

  • [[UMTL]Q1 (April ukuya kuJuni): 3 km Julayi
  • [[UMTL:0]Q2 (Ukususela kuSeptemba): Oktobha 31
  • [[UMTL:0] Q3 (Isithuba ukuya kuDisemba): 31 kuJanuwari
  • [[UMTL_HAWU] Q4 (Januwari ukuya kuMatshi): 31 Meyi

Ukungaphumeleli ukubuya kwefayile ngexesha kutsala umrhumo wefatyi yamva phantsi kwecandelo 234E ka 76200 ngosuku ngosuku ngosuku ngalunye lokulibazisa.

Izatifiketi ze-TDS

Emva kokukhupha nokufaka iTDS, umgcini-nkqubo kufuneka anikezele isatifiketi se-TDS kurhoxiso-mali. Esi satifiketi sisebenza njengobungqina bokukhutshwa kwerhafu kwaye sibalulekile kwideducee ukuba ibolekise ngeli lixa ifaka irhafu yerhafu yabo.

Iindidi zeSatifiketi se-TDS

  • [[UMTL: 0] IForm 16 – ikhutshelwe ngumqeshi kumqeshi we TDS kumvuzo. Iqulathe iinkcukacha zomvuzo ohlawulwayo, i-TDS ideficiwe, kwaye ifakwe.
  • [[UMTL:0] IForm 16A – Ikhutshelwe iTDS kwintlawulo engeyoyayo yemali efana nenzala, irente, iindleko zomsebenzi, njalo njalo. Iveliswa ngokwekota.
  • [[UMTL:0] IForm 16B – Ikhutshelwe i TDS kuthengiselwano lwepropati engashukumiyo (Ulwaleko 194IA).
  • [[UMTL:0] IForm 16C – Ikhutshelwe i TDS kwirenti (Utshintsho 194-I).

Ideductee ingabonisa kwaye ikhuphele iziqinisekiso kwi TRACS portal okanye i website yeTDS-CPC.

Iingenelo ze-TDS

Inkqubo yeTDS inikela iingenelo eziphawulekayo kurhulumente, kwirhafu nakumashishini:

  • Ingeniso engaqhelekanga karhulumente – Irhafu iqokelelwa unyaka wonke, ukuqinisekisa ukuhamba okuthe ngqo kwemali kumntu okhuphelayo.
  • ukurhoxa kwerhafu – ekubeni irhafu ikhutshiwe emthonjeni, inciphisa ithuba lokufumana ingeniso engakhutshwanga.
  • [[FLT: 0] Ityala lerhafu – ityala lerhafu lisasazwa unyaka wonke, kukwenza kube lula kubantu ngabanye ukuba baqingqe imali. Abasebenzi abaqeshweyo, umqeshi uphatha ngokuzenzekelayo intlawulo.
  • [[FLT: 0] Ukuthobela ukhangelo lwe `````bult'''' - Ifayile ze deductor zibuyisela i deducee PAns, ukwenza umzila ocace gca wengeniso nentlawulo yerhafu.
  • Indlela yokuthenga ngetyala elula – ideduce's Form 26AS (uxwebhu lwerhafu ye-annual) ngokuzenzekelayo ibonisa zonke iityala zeTDS, iyenza lula inkqubo yokufakela ukubuya.

Ngoko, le nkqubo ikwabeka umthwalo onyanzelekileyo kugqirha ohlawulayo, omele aqinisekise ukuhlaziywa, ukugcina nokubuyisa ijelo lokuphepha izigwebo.

Iingxaki Eziqhelekileyo Zee-TDs nendlela Yokuphepha Ityala

Phezu kwazo nje iingenelo zayo, ukuthobela iTDS kunokuba lucelomngeni, ingakumbi kumashishini amancinane nabantu ngabanye. Nazi imigibe eqhelekileyo nendlela yokuziphepha:

Unyuso lweTDS luphoswe

Umba oqhelekileyo usoyiswa kukususa i TDS xa kufuneka. Oku kunokwenzeka xa ideductor ingaziyo imigaqo ye TDS okanye ibala kakubi umqobo. Ukuba i TDS ayikhutshwanga, umgcini- zixhobo usenokufuneka ukongeza irhafu nenzala. Ngaphezu koko, iindleko zingangamkeleki phantsi kwecandelo 40(a)(ia) ngenjongo yokufumana ingeniso yeshishini.

Imilinganiselo yeTD elibazisayo

Xa ithe yakhutshwa, iTDS kufuneka ifakwe ngeyesixhenxe yenyanga elandelayo (ukuhlawulwa kwemali eninzi). NgoMatshi, umhla ofanelekileyo ngu-Aprili 30. Umba olibazisiweyo wokuchithwa kwemali utsala inzala phantsi kwamacandelo 201(1): 1% ngenyanga kwintlawulo yamva ne-1.5% ngenyanga kwintlawulo yasemva.

Isithuba esingachanekanga seDeductee

Udeductor kufuneka acaphule i-PAN elungileyo yedeductee. Ukuba i-TPA ilahlekile okanye ayichanekanga, i-TDS iza kukhutshwa kumlinganiselo ophezulu (20% phantsi kwecandelo 206AA). Kwiimeko ezinjalo, ideductee ayinakucela ityala le TDS ephezulu. Ngamaxesha onke iqinisekisa i-PAN phambi kokuba yenze intlawulo.

Ukubuya KweTDS Ekupheleni

Ifatyi yamva itsala umrhumo wama-76200 ngemini phantsi kwecandelo 234E. Ngaphezu koko, umkhuphi- zincwadi akanakukhupha i TDS izatifiketi sokukhupha ii-deducte ngaphandle kokuba kugcinwe izibuyiselo. Oku kungenza imingeni kunye nengxuba enokwenzeka.

Ukuxhathisa phakathi kokubuya kweTDS kunye neFomati 26AS

Ngamanye amaxesha ixabiso le TDS eliboniswe kwi Commatic 26AS alingqinelani nesiqinisekiso. Oku kunokwenzeka ngenxa yenkcukacha ze callan ezingalunganga okanye iimpazamo ze PAN. Ii Dducte kufuneka zisoloko zihlola i fomu yazo 26AS kwaye zicele udeductor ukuba alungise ukungahambelani. Iinkcukacha ezininzi ngendlela yokufunda iFoma 26AS yakho, ungatyelela icandelo loncedo lwerhafu.

Indlela Yokuzibiza Ngokunconywa Kwirhafu Yakho

Kubasuthi, abathi batyala iTDS bathe ngqo. Xa ufaka irhafu yakho yerhafu (ITR), irhafu epheleleyo efakwe egameni lakho iza kuvela ngokuzenzekelayo kwiFum 26AS yakho. Nantsi indlela onokuqinisekisa ngayo ukuba ufumana ityala elipheleleyo:

  • Udidi lwe TDS
  • Ngena kwingeniso yerhafu uze ubone iFomati yakho 26AS.
  • Qinisekisa ukuba i TDS ilingana namangeno kwifomu 26AS.
  • Ukuba akukho mntu ungahambelaniyo, qhagamshelana nomphathi wakho ukuze akulungise.
  • Ngeli xesha ufaka i-ITR, faka umthamo wonke weTDS kwiFom 26AS njengerhafu ehlawulwayo.
  • Ukuba ingeniso yakho ingaphantsi komda osisiseko wokukhulula, ungafaka ubuyelo ukubiza i-TDS ekhutshiweyo.

Isiphelo

ITDS yinxalenye engundoqo yerhafu yengeniso yaseIndiya. Ngokuqinisekisa ukuba irhafu iqokelelwa kanye ngexesha apho ingeniso iveliswa khona, inkqubo ikhuthaza ukuthobela, inciphisa umlinganiselo wokubhadula, kwaye inika umsinga wengeniso ethe rhoqo kurhulumente. Kubo baqeshwa, ukuqonda iTDS kubaluleke kakhulu.

Kubalawuli, isitshixo kukuhlala usaziswe malunga nemiqathango ye TDS esebenzayo, ideduct kwixabiso elilungileyo, faka irhafu ngexesha, kwaye ifayile ibuya ngokukhawuleza. Ii deductees, kubaluleke ngokulinganayo ukuqinisekisa ukuba i TDS ikhutshiwe kakuhle kwaye inconywa kwi akhawunti yakho. Ukhangelo lwendlela yakho ye Frame 26AS lungakunceda ukwazi nokusombulula nayiphi na ingxaki phambi kokuba ihlawule irhafu yakho.

Khumbula ukuba ukungahambelani namalungiselelo eTDS kungakhokelela kumdla, izigwebo, kunye nokungawavumeli iindleko. Kwelinye icala, ukuthobelana ngokufanelekileyo kuqinisekisa ukuthengiselana okunentsingiselo kwemali kunye namava angenamava erhafu erhafu. Nokuba ungumqeshi, umnini-shishini, okanye umntu ofumana inzala okanye oqeshiweyo, ukusetyenziswa okuqinileyo kweTDS kuya kukunceda uhambele phambili kwilizwe lerhafu yaseIndiya ngentembelo.