I-Secrey Accounts Nombor (PA) ikhadi eliyikhombayo liyikhokha elilula kakhulu; liyitshe legumbi lesimiso sokuqondisa intela yaseNdiya. Likhutshelwa uMnyango Wentela weMandawo ngaphansi kokuqondisa kwe-Central Board of Directive Committee (CDT), lesi sibalo se-alpha esine-10 se-alpha sibophekile cishe kuyo yonke imisebenzi yezimali. Ukukhipha intela ekhokhelwa ukuthenga intela ephezulu, ikhadi le-PAN liqinisekisa ukuthi zonke izintengo zemali zikhona kumkhokhi wentela oyedwa. Lesiqondiso esibanzi sichaza indima yekhadi le-PARP ezihlelweni ezihlelweni zentela zaseNdiya, okuthinta kwazo, indlela yokuthola enye, nokulalela ngemithetho ehleliwe ngezindawo zezakhamuzi nezimali.

Liyini Ikhadi Le - PAN?

I-Akhawunti ye-Secrey Akhawunti (PAN) isikhombi esiyingqayizivele, ezweni lonke esihlanganisa zonke izithengiselo zemali zomuntu noma into ethile. Ikhodi le-alphanumeric eyishumi. Indlela ejwayelekile i-[FL:0]APL1234C[:

  • Izinhlamvu ezintathu zokuqala ziwuchungechunge lwezinhlamvu zolimi olusukela ku - AA kuya kuZZ.
  • Ubuntu besine bumelela uhlobo lomuntu ophethe: P kumuntu ngamunye, C enkampanini, F eqinile, H yomkhaya WamaHindu Ongahlukaniswe (HUF), A for Association of Persons (AOP), B kuMzimba Wabantu ngabanye (BOI), J ngomuntu wokwahlulela owenziwe ngomuntu, u - G ngohulumeni, uT ukuze athenjwe, nabanye.
  • Uhlamvu lwesihlanu luwuhlamvu lokuqala lwesibongo (sabantu ngabanye) noma igama lenhlangano (elabanye).
  • Izinsika ezine ezilandelayo zingamanani ayizi - sequentien (0001 kuya ku - 9999).
  • Uhlamvu lokugcina luyi-sesho-componetic butting but.

Ikhadi elingokoqobo le-PAN liyikhadi lepulasitiki elikhishwe yimali ephuma emnyangweni wentela ngezinhlangano ezigunyaziwe ezinjenge-NSDL e-Gov noma UTSITSL. Ibonisa isithombe somfaki wentela, igama, usuku lokuzalwa (noma usuku lokubhalisa izinto ezizimele), kanye nenombolo ye-PANT]. Wonke amakhadi e-QR ahlanganisa futhi nombhalo we-QR ongahlola imininingwane.

Ukubaluleka Kwekhadi Lentela Lokuthena Intela

Ikhadi le-PAN aliyona nje incwadi engenziwa ngentando yentando yeningi; liyimfuneko engokomthetho ngaphansi koMthetho we-Inhome Tax Act, 1961, yokuhlela imbuyekezo yentela yemali ehlawulwayo (ITRS),. Ngaphandle kwe-PAN esemthethweni, umkhokhi wentela akanakubhala ngokusemthethweni i-endice yeholo. I-PAN isebenza njengesihluthulelo esihlanganisa yonke inzuzo yemali yezezimali(*), inzuzo yebhizinisi, inzuzo, inzuzo, inzuzo yokuqasha, inzalo, inzalo, kanye nezikweli-‘inzuzo yomkhokhi wentela. Le sazi esivumelwano sivumela umnyango ohlangene ukuba umnyango wentela ukuba ungene:

  • Intengiselwano yonke phakathi kweminyaka eminingi yemali, iphawula ukungavumelani noma iholo elingabikwanga.
  • sebenzisa izitheki zentela nenkongozelo (TDS/TCS) ngokunembile, ngoba i-PAN ihlolwa ngesikhathi sezincopho.
  • [[UMTL:0] I-freends ngokushelelayo, kuqinisekiswe ukuthi i-refounds iboshelwa kuphela e-akhawuntini eqinisekisiweyo ehlangene ne-PAN.
  • Ukuvimbela ukugwenywa kwentela ngokulingana nokuthengiselana kwenani eliphakeme okubikwa yisigaba sesithathu (izingodo, ombhalisi, izimali) nokubuya komkhokhi wentela.

Ukucaphuna I - CONCE Okushukumisayo

Ingxenye 139A yoMthetho weTaxi ye-Inhoo Taxis ikwenza kube yisibopho kubo bonke abantu abaholayo intela, noma abenza izivumelwano ezithile ezicaciwe, ukuba bafake isicelo futhi bacaphuna i-PAN. Lezintengo zihlanganisa:

  • Ukuvula noma ukusebenzisa i - akhawunti yasebhange (ukukhipha izinqolobane eziyisisekelo zemali ngaphansi komnyango).
  • Ukungena ekuthengeni noma ukuthengiswa kwempahla engashukumi elingana ne - 7610 lakh noma ngaphezulu.
  • Ukuthenga imali yakwamanye amazwe noma ukukhokha imali yokuhamba (uma imali ingaphezu kuka - 750 000.
  • Ukukhokha umshuwalense wokuphila okunemali eshisiwe yaminyaka yonke engaphezu kuka - 650 000.
  • Ukuthengisa noma ukuthenga imali, ukubophana, noma ukubophana.
  • Ukwenza imali engu - 650 000 noma ngaphezulu emalini yasebhange ngosuku olulodwa.

Ukuhluleka ukucaphuna i - PAN kulezi zivumelwano kungaholela emazingeni aphakeme e - TDS noma ngisho nasenqabeni ukusingatha le bhizinisi.

Izindima Eziyinhloko Zokufuya Intela

Ukukhokha Intela Okuyingqayizivele

I-PAN ingumkhokhi wentela othembeke kakhulu. Ngokungafani negama noma usuku lokuzalwa, olungalinganiswa noma lungafaniswa, i-PAN ihlukile kumuntu oyedwa noma kwinhlangano eyodwa. Lokhu kuqeda ukudideka uma abantu abaningi behlanganyela amagama afanayo futhi kuqinisekisiwe ukuthi amarekhodi entela anembile kuyo yonke iminyaka.

Ukuhlobanisa Yonke Imisebenzi Yezimali

Zonke izitengi zezimali ezithi zinqamule umnyango oqondile (njengoba kuyi-Inhoo Tax Rules) kumelwe zihlanganiswe ne-PAN. Amabhange, abafaki bamasheya, izimali zombali, ababhalisa impahla, kanye nezinye izimemezelo zezimali kuyadingeka ukuba zibike intengo emnyangweni wentela kanye ne-PAN yenhlangano ehilelekile. Lemininingwane ihambisana ne-ITR egcinwe umkhokhi wentela.

3. Imfuneko Yokukhohlisa

Ngaphandle kwe-PAN, akunakwenzeka ngokomzimba nangokomthetho ukubhala intela ebuyayo. I-e-filifing tervol (intela yokukhokha.gov.in) ifuna i-PAN ukuqinisekisa umsebenzisi futhi igcwalise amasimu amaningi. Uma umuntu engenayo i-PAN, angakwazi ukubiza i-frend noma ukulahlekelwa phambili. Ngisho nalapho efaka i-nil translate, i-PN iyimfuneko.

4. Ukuvinjelwa Kokuhoxa Intela

Isimiso se-PAN siyithuluzi elinamandla lokuvimbela ukubhajwa. Njengoba zonke izintengo ezinenani eliphakeme zixhumene ne-PAN, umnyango wentela ungasebenzisa izijekezo zesiphambano ezizihambelayo ukuze ukhombe ukungavumelani phakathi kwemali ekhona kanye nokusetshenziswa noma ukutshala imali yomkhokhi wentela. Ngokwesibonelo, uma umuntu ebonisa iholo lak kodwa ethenge imali eshisiwe eshibhile 7650 lakh, i-PA iyakubhalisa le mali ukuze ihlolwe.

5. Ukuhlanganiswa Kwezicubu Nezicubu

Uma umqashi ekhipha intela emthonjeni (TDS) ngemali ayitholayo, noma ibhange elideducts TDS ngenzalo, i-PN ibhaliwe. Lokhu kuqinisekisa ukuthi intela ibekwe ngokunembile kumkhokhi wentela. Ngaphandle kwe-TPAN elungile, ikweleta i-TDS ingalahleka noma ibekelwe isikhathi esiphezulu, kuhoxiswe intela enkulu ngesikhathi sokukhokha intela.

6. Ukuhlelwa Kwezincibilikisi

Uma umkhokhi wentela ekhokhile intela eyeqile nge-TDS noma intela ephambili, i-refound ihlelwa kuphela ngemva kokuqinisekisa i-PAN. Imali edindwayo iboshelwa ngokuqondile e-akhawuntini yasebhange ehlangene ngqo ne-PAN nge-e-livel. Ukulibala okusemachwebeni ngokuvamile kwenzeka uma i-PNC ingacatshulwanga kahle noma ingaxhunyiwe ebhange.

Indlela Yokuthola Ikhadi Le - PAL

Ukusebenzisa i-PAN inqubo eqondile, etholakala kokubili kuyi-intanethi nangaphandle kolayini. UMnyango wentela we-Infeating Department ugunyaze izinhlangano ezimbili ukuba zinikeze amakhadi e-PAN: i-NSDL e-Governance Infrastrure Limited (NSDL e-Gov)[FL:1] kanye ne-UTY] ITUFRACTRECTCTCY and Services Encificture (UTITSLLSL)[FL:3].

Inqumbi yohlelo lokusebenza

  1. Shayela i-NSDL PATTAL (tin-nsdl.com) noma i-UTITSL portal ([utitsl.com).
  2. Khetha uhlobo olusebenzayo: MPN entsha (Form 49A yezakhamuzi zamaNdiya, Hlolo 49AA yezakhamuzi zakwamanye amazwe) noma ukulungiswa/usuku oluphezulu (kumapayipi akhona).
  3. Gcwalisa i - Internet ngemininingwane yakho siqu: igama, usuku lokuzalwa, imininingwane yokuxhumana, ikheli nobufakazi bokuthi ungubani.
  4. Layisha amakhophi ahlolwe amaphepha adingekayo (bheka ngezansi).
  5. Nikeza izakhamuzi zaseNdiya imali (manje ezingu - 761, kanye neGST; izakhamuzi zakwamanye amazwe, 761020 kanye nentela).
  6. Ngemva kokuzivumelanisa, ishelele liyaqanjwa. Linyathelise, ulisayine, futhi ulithumele kanye namaphepha asekelayo (uma kudingeka ukuzithoba emzimbeni) esikhungweni sokulungisa.
  7. Lapho selivunyelwe, ikhadi lePAN lithunyelwa ekhelini elibhaliwe phakathi nezinsuku ezingu - 15 zokusebenza (noma ngokushesha kakhulu uma lisetshenziswa i - E-PAN).

Amabhukwana adingekayo kwisisebenzisoProfile

Izincwadi ezisekelayo ziyahluka kuye ngokuthi umfaki wesicelo ungumuntu, i-HUF, inkampani, noma enye inhlangano.

  • Isibonakaliso se-IM: Aadhaar card, Voter ID, Passport, Chukumisa i-rayisense, noma isiphi esinye isici esifakwe uhulumeni.
  • [[Umthetho:0] Isibonakaliso sekheli: Aadhaar card, Passport, Voter ID, amaphuzu eBhange, Ubhayela (alukho ngaphezulu kwezinyanga ezintathu), noma isivumelwano se-Rent.
  • Usuku lokuzalwa kobufakazi: Isitifiketi sokuzalwa, iPassport, iSikole siyeka isitifiketi, noma isitifiketi sokuhlanganisa.
  • [[Umthetho:0] I-Passport-se- sithombe [ (uma ufaka ngaphandle kolayini).

Izinkampani nezinkampani, kuyadingeka iSitifiketi Sokuhlanganisa, Ubuhlobo, nenye imibhalo eqondile ehlelwe yikho konke.

Uhlelo lokusebenza olungaphandle kolayini

Abahlohli bangagcwalisa futhi i-Form engokoqobo 49A (ekhona ezikhungweni ze-PAN) futhi bayithumele kanye namakhophi ahlolwe ombhalo nezithombe. Ifomu ithunyelwa enkampanini efuna umsebenzi. Inkokhelo yohlelo kanye nesikhathi sokusebenza kuyafana nesolayini.

Ukulungiswa noma ukuphinda-phindwa kwe-PAN

Uma imininingwane ekhadini lePAN elikhona ayilungile (umzk., igama lokubhala amagama, usuku lokuzalwa), noma uma ikhadi lilahlekile noma limosha, umnikazi angafaka isicelo sokulungisa noma sokuvuselela i-panet-panel. Iziluleko zithatha izinsuku ezingu-15-20 futhi zidinga amadokhumende asekelayo.

Ikhadi Lezinhlobo Ezihlukahlukene Zentela

Isimiso sePAN sihlanganisa izinhlangano eziningi ezingokomthetho:

  • [[NT.0] Abantu : Wonke amaNdiya amadala athola iholo elikhokhelwayo kumelwe abe ne-PAN. Ngisho nezingane ezihola imali (umzk., ngefa noma ngemali yomklomelo) zingafaka isicelo se-PAN egameni lazo, noma umzali angafaka isicelo ngenxa yazo.
  • HINDU Umkhaya (HUF) : I-HUF iphathwa njengenhlangano ehlukile ngenjongo yentela. Idinga i-PAN yayo, ehlukile kweyomuntu ngamunye we-karta.
  • [[NT:0] Imishini : Izinkampani zenkampani yocingo nemishini elinganiselwe (LLPs) kumelwe ibe ne-pane yokulungisa izinxephezelo nokuqhuba ibhizinisi.
  • Inkampani ngayinye ehlanganiswe ngaphansi koMthetho weCompanies Act kumelwe ithole i-PAN, esetshenziselwa ukukhokha intela yenkampani.
  • [ Ithemba nezinhlangano: Izethembiso, izinhlangano zokusiza abaswele, nezinhlangano kumelwe zifune imvume yokukhulula intela ngaphansi kweSiqesha 11 no-12 soMthetho we-Intask Act.
  • [ I-associations kanye neMizimba: Amaqembu abantu (AOP) neziButho zomuntu ngamunye (BOSM) ezihilelekile ebhizinisini noma emsebenzini zidinga i-PAN.

Imiphumela Yokungabi Naso Iso

Ukusebenza ngaphandle kwemvume esemthethweni kungaholela ezijezisweni ezingokomthetho nezingokwezimali ezingathi sína:

  • Isantya esiphezulu kakhulu [: Uma umuntu obekelwe ukutheliswa kwentela enganikezi i-PAN kumphathi wentela, i-TDS incishiswe kwephezulu kulokhu okulandelayo: ngokwezinga elimisiwe, elingu-20%, noma ngokwezinga elifanele icala elithile. Lokhu kunganciphisa kakhulu inzuzo yenethi.
  • Ukungakwazi ukukhomba kuFayile ITR: Umuntu ongenayo i-PAN akanakubhala phansi intela ekhokhelwayo ngokomthetho. Lokhu kwenza kungabi nzima ukubika iholo, ukuthengiselana izikweleti, noma ukulahlekelwa phambili. Ngenxa yalokho, intela ingahlala ingasahlulwa, kuholele ekuqapheleni nasekwehluleleni komnyango.
  • I-Revonds evinjelweyo: Ngisho noma intela ikhishwa umqashi noma ibhange, i-revennd ayinakuhlelwa ngaphandle kwe-PAN. Ityala lentela lihlala ngaphakathi kwe-scromo.
  • Ukuhlelwa kwe-High-Indable Transactions: Ngaphandle kwe-PAN, ukuthengiselana okuningi kwezezimali kuba okungenakwenzeka: ukuvula izinhlobo ezithile zama-akhawunti ebhange, ukuthenga noma ukuthengisa impahla nge 7610 lakh, esingatha ekuvaleni, njll. Ukuhluleka ukucaphuna i-PAN kunganikeza indida yesivumelwano noma ijeziso.
  • ngaphansi kwengxenye 272B: Umnyango wentela ofikayo ungakhipha isijeziso sika-7610 000 ngesibonelo uma umuntu ehluleka ukufaka isicelo se-PAN uma idingeka, noma angasicaphuni ezithengisweni ezimiselwe.

Ukugcina Ikhadi Lakho Livuselelwe

Kubaluleke ngokufanayo ukugcina i-PAN inembile. Noma iluphi ushintsho lwegama (ngenxa yomshado, isehlukaniso, noma ukushintshwa kwegama elingokomthetho), ikheli, noma usuku lokuzalwa kumelwe luvuselelwe ne-PAN phakathi nezinsuku ezingu-30 zoshintsho. Ukwehluleka ukuguqula kungaholela ekulahleni ulwazi lwe-ITR noma ulwazi olungafanelani ne-Aadhaar.

Kusukela ngo-2019, uhulumeni uye wenza isibopho ukuhlanganisa u-Aadhaar ne-PAN. Ukungaphazamisi kungaguqula i-PAN, kuholele ekubuyiseleni i-TDS ephezulu nasekungakwazini ukubuyisela ama-Exchange. Umkhawulo wokuhlanganisa unwetshwe kaningi kakhulu, kodwa kusukela ngo-2025, kuseyimfuneko eqhubekayo. Ukuxhumanisa kwenziwa ngeholo lentela ngemva kokungena nge-PAN.

Isiphetho

Ikhadi le-PAN liyithuluzi elibalulekile esimisweni sentela yaseNdiya, ukuqinisekisa ukuthi ukudluliswa kwemithetho, ukwenza kube lula, nokukwazi ukuqondisa okuphumelelayo kwezezimali. Kunoma yimuphi umkhakha noma imuphi osebenza imisebenzi ekhokhelwayo noma intengo ephakeme, ukuthola nokuyisebenzisa kahle i-PAN akuyona into esemthethweni. Ngokugcina imininingwane ye-PAN ihlelwe kahle, ukuyihlanganisa ne-Aadhaar, nokuyicaphuna kuyo yonke intengo emiselwe, ukukhokha intela, kungaqinisekisa ukukhokhiswa okunembile kwentela, nokulungisa intengobo ethambileyo. Njengoba i-Indiya ihamba ibheke emgangathweni ofana nemithiye emincane, i-crosco ebanzi yentela ne-octive.