Ukuthuthukisa Ukulondolozwa Kwentela Ekhaya Lakho: Isiqondiso Esinenselele Sabaninimakhaya AmaNdiya

Ukuba nekhaya kuwumgomo omkhulu ekuphileni, kodwa imali ebolekwa ekhaya ngokuvamile iba yisibopho sezimali esithatha isikhathi eside. Izindaba ezinhle ziwukuthi i-Infensial Tax Act, 1961, inikeza amalungiselelo amaningi akuvumela ukuba uthathe ingxenye enkulu yemali obolekiwe ngentela. Ngokusebenzisa intela ehlelekile, unganciphisa imali yakho ekhokhelwayo futhi ugcine imali eyengeziwe ekhukhwameni lakho unyaka ngamunye. Lesiqondiso sichaza zonke izikweleti eziyisihluthulelo, ukuthi ungawabeka kanjani ngokufanele, futhi ugweme izingozi ezivamile.

Ukuqonda Intela Yentela Eyintela Engaphucuzekile

Izinzuzo zentela ezibolelweni zasekhaya ngokuyinhloko zihlukaniswa zaba yizingxenye ezimbili: ukukhokha imali kanye nenzalo. Ngazinye ziwa ngaphansi kwezingxenye ezihlukene zoMthetho weThafu weTaxisi onezilinganiso ezihlukene kanye nezingako. Ngaphezu kwalokho, kunamalungiselelo akhethekile abathengi bezindlu kanye nemisebenzi yezindlu efinyelelekayo. Ake sihlole ngasinye ngokuningiliziwe.

Ingxenye 80C – Ukukhokhelwa Okuyinhloko

Ngaphansi Ukukhokha 80C, ungathola intethelelo ye .61.5 lakh[[FLT] ngonyaka ngonyaka engxenyeni eyinhloko yemali oyibolekisi ekhaya. Lentengo ikhona uma uthenga noma wakha impahla. Izinkinobho zokukhumbula:

  • Uma ukhokha imali ebolekisiwe endaweni ethile, isafaneleka.
  • Uma uthengisa le ndawo eminyakeni emihlanu kuphela kuphela unyaka wezimali owathathwa ngayo, uma uthengisa ngaphambili, imali obeyithengisile ishintshiwe ngonyaka wokuthengiswa.
  • Isilinganiso esincishiwe ngaphansi kweSahluko 80C siphakathi kwesilinganiso sonke se-761.5 lakh, esihlanganisa nezinye izimali njenge-PPF, i-ELS, izindleko zomshuwalense wokuphila, njll. Ngakho qinisekisa ingqikithi yakho efanelekayo yokutshala imali kanye nenkokhelo ukuthi ayidluli kulesembozo.

Ukuze ukhokhe imali ekhokhelwayo, kumelwe uyikhokhe phakathi nonyaka wezimali.

Isiqephu 24(b) – Ukulahlekelwa yisiza

Ukukhetha 24 (b) kuvumela ukushintshwa kwempahla [ ~2] lakh ngenani lenzalo ekhokhwa ekhaya ngemali [[FLT:] i-[FLT]] isebenza ngokwayo [[[FLT:]] impahla. Uma impahla ingeyonke ingeyokuhh [[FLT:]] [inzuzo], yonke inzalo isuke inciphe ngaphandle kwesilinganiso esiphezulu, nakuba ibekwa “ku-Rosendlu” ingemithetho evimbela enye inzuzo. Isihluthulelo:

  • Izinga elihlotshisiwe ngaphansi kwesiqephu 24(b) lihlukile kumkhawulo wesiqephu samashumi amahlanu anesihlanu.
  • Ngempahla ematasa, intengo ephezulu ingu-762 lakh ngonyaka ongokwezimali. Isithakazelo ngalé kwe 762 lakh asinakuthwalwa phambili, ngakho hlela ukuboleka kwakho ngokufanele.
  • Uma imali ebolekwayo ingeyomcebo owenziwayo, inzalo ingatholakala ngezakhiwo ezinhlanu ezilinganayo kusukela ngonyaka wokuthola indawo (eyafihlwa kamuva).

Ibalulekile: Isithakazelo emalini ebolekwayo yendlu yempahla ongayifaki (isinye isib., indlu yesibili eqashiwe) ingenayo ngokugcwele, kodwa iholo lokuqasha futhi likhokhelwa ngaphansi kwenhloko “Inzuzo evela eMzini.”

Ingxenye 80E – Ukudla Okungeziwe Kwabathengisi Bekhaya Besikhathi Sokuqala

Kwenezelwe ngo 2016, ukuhlawuliswa kuka-80E kunikeza intengo eyengeziwe emalini ebolekiswayo yasekhaya kubathengi bekhaya besikhathi sokuqala. Ukuthengiselwa kukwehlela 500,000[[ ngonyaka, ngaphezu nangaphezulu isilinganiso se-62kh ngaphansi kwengxenye 24(b). Izimo ezibonisayo:

  • Imali ebolekwayo kumelwe ibhaliswe phakathi kuka - April 1, 2016 no - March 31, 2017 (ekunye ukwenezelwa kwemali ebolekiwe okukhethekile; hlola imithetho ekhona).
  • Inani lempahla akumelwe lidlule ku - 7650 lakh, futhi imali ebolekwayo akumelwe yeqe 7635 lakh.
  • Umthengi akufanele abe nenye indawo yokuhlala ngosuku lokuboleka imali.

Lenkokhelo itholakala kuphela uma imali ebolekwayo ikhokhwe ngokugcwele, futhi ikhokhwa kuphela. Njengoba usuku lokukhokha imali ebhaliswe ngokuqondile, imali eningi ebolekwayo ethathwe ngemva kuka-2017 ayifaneleki. Nokho, uhulumeni wasungula iCandelo 80EA ukuze kukhokhelwe imali ebolekiswayo ngemva kuka-April 1, 2019.

Ingxenye 80EA – Ukuqoqwa Kwezindlu Ezingadlulwayo

Ukuboleka 80EEA kunikeza inzuzo eyengeziwe ehlawuliswa .5 lakh ngonyaka ngenxa yezikweletu ezithathwayo zezindawo zokuhlala ezithengwayo. Imali - mboleko kumele ivunyelwe phakathi noApril 1, 2019, noMarch 31, 2022 (ihloselwe ngokwezilinganiso ezithile zemali):

  • Inani lesitembu esisebenza kulendawo akumelwe lidlule ku - 7645 lakh.
  • Umthengi akumelwe abe nenye indawo yokuhlala ngosuku lokuboleka imali.
  • Lemali ebolekiwe kumelwe ithathwe ebhange, enkampanini yezindlu, noma enkampanini efanayo.

Lokhu kuncishiswa kutholakala kusukela ngonyaka wemvume futhi kungakhokhwa iminyaka emithathu elandelanayo yezimali (uma imali ebolekiwe iqhubeka). Ngaphezu kwe 762 lakh ngaphansi kwesiqephu 24(b) kanye ne-650 000 ngaphansi kwe-Facebook 80EEE (uma ungenakukhokha kokubili 80EE no 80EEEA ukuze uboleke imali efanayo).

Izinzuzo Ezincishisiwe Ngemihambima Yasekhaya Ehlangene

Uma uthatha imali ebolekiswayo ekhaya ndawonye nomngane wakho womshado noma elinye ilungu lomkhaya, umuntu ngamunye obolekiwe angathola imali eshintshwayo ngokuzimele, ikhokha imali esele. Leli isu elinamandla lokuphinda kabili noma kathathu imali egciniwe yentela.

  • [[I- Ukuxutshwa kwe-Didupal: i-co-burower ngayinye ingasho i- 761.5 lakh ngaphansi kwengxenye 80C (kuyo yonke isilinganiso sama-80C).
  • Ukufakwa kwe-Deduu okukhulu: i-coburower ngayinye ingazifaka ku- 762 lakh ngaphansi kwesiqephu 24(b) ukuze ithole impahla ematasa. Uma ungayisebenzisi, ngamunye angathola inzalo egcwele ngokwesilinganiso.
  • Ibhonasi Yasekhaya yokuqala: Uma zombili izikhala zingabathengi basekhaya bokuqala, ngamunye angafanelekela incopho eyengeziwe ngaphansi kwesiqephu 80E/80EEEA, efanelwe ukulingana komuntu ngamunye.

Ukuze kuthengwe izikweleti, umlindi ngamunye kumelwe abe umnini-mfanyana wempahla futhi empeleni kumelwe akhokhe ingxenye yayo yemali ebolekwayo. Umbhalo kufanele ubonise isilinganiso sokukhokha nokukhokha.

Ukuzisholo Ukuthi Kungokwesithakazelo Sangaphambi Kwesimiso

Uma uthatha imali ebolekiswayo yempahla engasakhiwa, inzalo ehlanganiswe phakathi kosuku lokubolekwa kanye nosuku lokuqedwa (noma ukukhokhwa) ibizwa ngokuthi inzalo yokuhlela [. Lenzalo ayinakutholakala ngenani elilodwa lamaqoqo; ivunyelwe [ku-] kahlanu ilingana nezivumelwano [[[ kusukela ngonyaka wemali othola kuwo imali.

Ngokwesibonelo, uma imvume yokuboleka imali ingu-202020 futhi ithathwa ngo-March 2024, inzalo ephelele ekhokhwayo phakathi nenkathi yokuhlelwa komthetho 202024. Lemali ihlukaniswa ngesihlanu. Ubanga ukuthi isilinganiso esisodwa saleyo mali unyaka ngamunye kusukela ku-FY 2024 kuya ku-FY 2028-29, ngaphezu kwenzalo yaminyaka yonke ekhokhwayo ngemva kokuba uthengwe. Lokhu kungandisa kakhulu ukuthengwa kwakho eminyakeni yokuqala yokuthola imali.

Ibalulekile: Ingqikithi yenzuzo yangaphambi kokwakheka (kuhlanganise nenzalo yaminyaka yonke) kunoma yimuphi unyaka ayinakudlula isilinganiso 762 lakh yempahla ematasa. Uma ungayiyeka impahla, imali egcwele ivunyelwe.

Izindawo ezikhulisweyo - Imithetho ehlukile

Impatho yentela iyahluka ngokusekelwe ekutheni impahla imatasa noma iyayekwa yini.

Izakhiwo ezizisebenzelayo

  • Akukho holo elicatshangelwayo lokuqasha.
  • Izinga lokuhlanzwa kwenzalo lifakwa kuyi - 762 lakh ngonyaka (elihlanganiswe nezakhiwo eziklanywe ngaphambi kokuba zilungiswe).
  • Kukhona ukushintshwa okukhulu ngaphansi kweSahluko 80C (ukulinganiselwa ku - 761.5 lakh).

Impahla

  • Intela yangempela etholakalayo ikhokhelwa ngaphansi kwesithi “Inhome foromement" ngemva kokukhipha intela evamile yenani lemali yenetha elingamaphesenti angu - 30 ngonyaka.
  • Inzalo egcwele emalini ebolekwayo incitshisiwe (akukho 762 lakh cap). Lokhu kungadala ukulahleka kwempahla yendlu, engabekwa phambili ngokumelene nenye iholo (imali ewusimali, ibhizinisi) (ngokulindelekile akukho mkhawulo; manje ibekelwe ukususwa ku-762 lakh ngonyaka, kodwa ukulahlekelwa okungagwegwegwesiwe kungathwalwa phambili).
  • Izinga eliyinhloko elingaphansi kwengxenye 80C lisatholakala (elingu - 761.5 lakh).

Ithuliwe Impahla

Uma unendawo yesibili yokuhlala engagxilwanga noma engakhishwanga (umz., engenalutho, esetshenziswa njengekhaya lesibili), imithetho yentela iyiphatha njenge ibhekwa njengehhhdror. Kumelwe umemezele iholo elicatshangelwayo (lisekelwe ekuqashisweni kwezakhiwo ezifanayo) bese uthola inzalo egcwele ngaphandle kwesethi yelakh. Lokhu ngokuvamile kuphumela ekulahlekelweni okunganciphisa isibopho sakho sentela.

Ukuhamba Ngenkani Ukuze Uzisholele Ukuthi UwuMthofu Wasekhaya

Landela lezi zinyathelo ukuze uqiniseke ukuthi uthola inzuzo egcwele ngaphandle kwamaphutha:

  1. [ Izitatimende zemali ebolekwayo: Ukucela isitatimende ebhange lakho noma enkampanini yezezimali zendlu ukubonisa uthisha- nhloko nenzalo eyakhokhwa phakathi nonyaka wemali. Lokhu kufanele futhi kuphawule inombolo yemali ebolekiwe kanye nemininingwane yempahla.
  2. Izibalo ezifanele: kunhloko, qinisekisa ukuthi awuyidluli isilinganiso 761.5 lakh ngaphansi kwengxenye 80C (kuhlanganise nezinye izimali). Isithakazelo, uma uzenza, ikepisi e-[62 lakh; uma uvumele, sebenzisa inzalo ephelele kanye nanoma iziphi izivumelwano ezifanele.
  3. [ Lungisa I-Hlori 16 noma ubufakazi bokutshala izimali: Uma ukhokhelwe, tshela umqashi wakho imali ebolekiswayo ekhaya nge TDS eqondile. Okanye, funa ngokuqondile ekubuyiseni kwakho intela (ITR).
  4. U-ITR: Sebenzisa ITR-1 (Sahaj) uma uneholo/indlu kuphela futhi ungenayo impahla yangaphandle. Uma unenzuzo yenhlokomo noma yezakhiwo eziningi, sebenzisa ITR-2 noma ITR-3 njengenkokhelo yempahla.
  5. Amabhukwana asekelayo (uma kudingeka): Ngenkathi ufaka kuyi-intanethi, akudingeki ukunamathisela amadokhumende, kodwa agcinelwe ukuqinisekisa. Uma uhlola, veza isitifiketi sokuboleka imali, izitatimende zebhange, kanye nezincwadi ze-/ibhukwana lomnini-ndlu.

Amaphutha Avamile Anciphisa Izinzuzo Zentela Yakho

  • Ukuhlanganisa unhloko nenzalo: isithakazelo esibekwa ngaphansi kwesiqephu 80C asilungile; isithakazelo sihamba ngaphansi kwesiqephu 24(b).
  • [ Inzalo yangaphambi kokwakheka: abaningi abakhokhi bentela baphuthelwa bethi intela yeminyaka emihlanu yenzalo ekhokhelwe lapho kwakhiwa.
  • Ukuthengisa impahla phakathi neminyaka emihlanu: Uma uthengisa ngeminyaka emihlanu yokuba nayo, ithengiselo eliyinhloko elibizwa ngaphansi kwecandelo 80C linezelwa njengemali ekhokhelwayo ngonyaka wokuthengisa.
  • Awufuni ukuboleka imali ebolekwayo ehlangeneyo: Uma ungumlindi kodwa ungeyena umniniyo, awuzukufaneleka. Qinisekisa isiqinisekiso esifanele.
  • Ukubuka Ingxenye 80EE/80EEA: Isikhathi sokuqala abathengi ngokuvamile abazi ngalezithena ezithelweyo ezengeziwe.
  • Ukukholisa ukumemezela iholo lokuqasha: Uma uqasha impahla, kumelwe ubonise iholo lokuqasha; uma kungenjalo, ungabhekana nesijeziso. Nokho, inzalo eshintshwayo isasebenza ngokusekela.

Intuthuko Yamuva Nezinguquko Ekusetshenzisweni Kohlelo Lokusetshenziswa Kwemali

Imithetho yentela ishintshashintsha minyaka yonke. Njengezintsha zamuva (iSiphethu 2023, 2024), lokhu okulandelayo kuyafaneleka:

  • Umngcele oyisisekelo wokungakhokhi ngaphansi kombuso omusha wentela uye wanda, kodwa lombuso omusha awuvumeli ukuncishiswa kwentela eningi, kuhlanganise neSahluko samashumi amahlanu, isiqephu 24 (b), nesiqephu 80EE/80EEEA. Uma ukhetha umbuso omusha, awunakukho ukukhokha imali ebolekiswa ekhaya. Ngakho, uma unemali ebolekwa ekhaya, uhulumeni wakudala wentela uvame ukuzuzisa kakhulu.
  • Uhulumeni wandisa isikhathi sokuzisholo ukuthi iSahluko 80EEA semali ebolekwayo eyabhaliswa kuze kube ngo - March 31, 2022.
  • Inzalo ehlawulisiwe entweni engaphandle: EkuHlanzeni Uhlaziyo 2017, isilinganiso esimisiwe sokulahlekelwa impahla yendlu ngokumelene nemali eholwayo sabekwa emalini engaphezulu ngonyaka. Ukulahlekelwa okungabhebhedu kungathwalwa phambili kuze kufike eminyakeni engu-8 futhi kubekwe emalini yempahla yendlu eminyakeni ezayo. Lokhu kwenza ukuba kungabi nzuzo kakhulu ekubolekeni kwezimpahla ezithathelwe ngaphandle uma kuqhathaniswa neminyaka yangaphambili.

Imithetho eminingi yamanje, njalo ibhekisa ku- ye-Inicom Infect Intective Sebhsayithi yoMnyango wentela noma kuchwepheshe wentela ofanelekayo.

Iziyalezo Eziwusizo Zokulondoloza Intela Yasekhaya

Ngaphandle kokwazi lezi zingxenye, sebenzisa lezi zinqubo ukuze ugcine imali eyengeziwe ekhukhwini lakho:

  • Yibe uhlela ilungiselelo lokuboleka imali: Uma kungenzeka, thatha imali ebolekiwe ehlangene nomngane wakho okhokhelwayo. Lokhu kuvumela ikhokhisi ngalinye ukuba lithengise izikweletu ezihlukene.
  • Isikhathi esiwukhomba: ngezakhiwo ezingaphansi kokwakhiwa, ukukhomba okubambekayo ekuqaleni konyaka wemali. Isithakazelo sangaphambi komthetho sizoqala kulowonyaka, futhi uyozuza ngokugcwele inzuzo yonyaka ofanayo izinyanga ezingu-12.
  • Ikhofine nezinye izijumba zemali ezingama-80C: Uma unensada, isiqephu samashumi amahlanu anesihlanu kuqala sikhokhelwe kakhulu, bese utshala i-ELS, PPF, njll., kodwa uqinisekisa ukuthi ingqikithi ayidluli 761.5 lakh.
  • [ Sebenzisa ezinye izikweleti zezindlu ezibizayo: Uma uthenga indlu ngaphansi kwe 7645 lakh, qinisekisa ukuthi ufaka isicelo sesiqephu samashumi amahlanu anesishiyagalolunye ngokusho okufanayo ku-ITR yakho.
  • Gcina amarekhodi acophelelayo: Gcina incwadi enencwadi yemvume yokuboleka imali, enesitifiketi, izitifiketi zenzalo zaminyaka yonke, kanye nobufakazi bokukhokha. Lokhu kwenza ukuqoqa nokubhalisa kube lula.

Imibuzo Ebuzwa Kaningi

Ngingacela yini imali engiyibolekile ekhaya uma ngihlala endlini eqashiwe futhi kwakhiwa indawo yami yokuboleka imali?

Yebo, ungacela isithakazelo emalini ebolekwayo yasekhaya ngaphansi kweSigaba 24(b) sempahla esayinikwayo, kodwa kuphela njengesithakazelo sokukhokha izimali ngaphambi kokuba kuthathwe ifa lika-Roxantellion (ukuthi kuthathwe inzuzo ehlanu ngemva kokuthatha). Phakathi nenkathi yokwakha, akukho kuvunyelwa ukukwehliswa kwenzalo ngoba impahla ayikalungele ukukhokha. Injongo yokuboleka imali ingabhaliswa ngaphansi kweCate 80C kuphela ngemva kokuba ithathwe ukuthenga noma ukukhokha isakhiwo, kodwa impahla kumelwe iqedwe ngaphambi kokuba ithole? Empeleni, inkokhelo eyinhloko ivunyelwe ngonyaka oyikhokhayo, ngisho nalapho ukwakhiwa kwayo kudinga ukukhokhelwa kwempahla. Kodwa inzuzo yokukhokha kumelwe iqedwe ngenxa yemali ekhona lapho kuqekelwe khona inzuzo engcono, kodwa kumelwe iqedwe isikhathi esingcono. Uma kuqenwe izimali ezinkantolo eziningi ngenxa yemali ekhona ngenxa yemali edingekayo ngenxa yemali edingekayo ngenxa yezindawo ezidingekayoyo?

Ingabe i - TDS ithola inzalo yemali ebolekwa ekhaya?

Cha, i-TDS ayikhishwa ibhange lenzalo yasekhaya. Kudingeka ukuba uthenge imali encitshisiwe lapho ubuya. Nokho, uma ungeyena umholi noma ibhange uyinkampani yezezimali engazumali, i-TDS ingahluka. Kubantu abaningi ababolekayo, akukho TDS ekhokhweni inzalo.

Ngingasho yini ukuthi isiqephu 80C nesiqephu 24(b) sibole imali efanayo?

Yebo, imali ekhokhelwayo enkulu ifanelekela ngaphansi kweSahluko 80C (ingaphansi kwesilinganiso sonke) futhi isithakazelo siyafaneleka ngaphansi kweSahluko 24(b). Zihlukile futhi ziyazimela.

Kwenzekani uma mina nomngane wami womshado siboleka imali ekhaya, kodwa umngane wami womshado ungumakha wekhaya ongenayo imali?

Uma oshade naye engenayo intela, abakwazi ukukhokhiswa ngoba abanayo intela. Ukuncishiswa kuzoba khona kuphela kulowo ohola imali. Ukuze kuzuze, bobabili ababoleki kufanele babe nemali ekhokhelwayo.

Imicabango Yokugcina

Ukukhokhwa kwentela ekhaya kungenye yezindlela eziphumelela kakhulu zokunciphisa intela ekhokhwayo. Ngokuqonda i-interlifidi ye-Fort 80C, i-Fort 24(b), i-Degree, ne-Cate 80EE, kanye ne-Cute 80EEA, nangokuhlela ngokufanele (imali ebolekwayo, ukubolekisa ngezikhathi ezifanelekile), ungasindisa ama-akh abakhokhisi bemali ebhankiwe ngokusebenza ngokusemthethweni. Ngaso sonke isikhathi zihlale zithuthuzelwe ngezinguquko embusweni wentela, ikakhulukazi ukukhetha phakathi kwemibuso emidala nemisha − /-a ne-accense i-a. Ukuze ulondoloze iziqondiso ezibolekisayo, cabangela umbhalisa-mali noma umholi okhokhelwayo ongakusiza ukuba usebenzise imisebenzi eyinkimbinkimbi ngaphansi kokubhalisa, ukuthenga okuthengwa okuthengwa okuningi, ukuthengiswa kwempahla phakathi kweminyaka emihlanu emihlanu.

Ukuze ufunde ngokuqhubekayo, bhekisa eziqondisweni ezinemininingwane ezithi cacisa izinzuzo zentela yasekhaya yokubolekisa ngezimali nesiqondiso BankBazaar sokukhokha intela ekhaya.