Ukuqonda Imikhankaso Yentela ENdiya: Lokho Okufanele Wonke Umkhokhi Wentela Akwazi

Ukuhlolwa kwentela eNdiya kuwukuhlolwa okungokomthetho kwamarekhodi emali yomuntu noma ebhizinisini aqhutshwa yi-Inhoo Memory Trust Department. Umgomo oyinhloko ukuqinisekisa ukuthi iholo eliqanjwayo nentela ekhokhwayo inembile futhi ivumelana noMthetho weManda i-Tax, 1961. Nakuba igama elithi “umculi” lingase lizwakale lisabisa, inqubo ilula uma ulungiselele. Ukuqonda izinhlobo ezihlukahlukene zemali, izimpawu, kanye nomthetho wemithetho kuyasiza ekususeni imfihlakalo futhi kunciphise ukucindezeleka.

Yini Ebangela Umkhandlu Wentela?

Amakhashe entela eNdiya awayona into engakhethi; alandela izimfuneko ezicaciswe kahle ezibekwe emthethweni. Imvunulo evame kakhulu i-pacterscript noma ama-bit stages omnyango ocaciswe ngaphansi kwe-Igaba 44AB yoMthetho we-Inail Taxial. Leli lungiselelo ligunyaza ukukhokhelwa kwentela okuphoqelelwe abanye abakhokhi bentela. Nakhu imikhawulo eyisihluthulelo:

  • Ibhizinisi: Uma ingqikithi yakho yokuthengisa, ukujika, noma ama-risidi amabi kakhulu idlula 761 crree ngonyaka ongokwezimali. Nokho, kumabhizinisi akhetha icebo lokukhokha intela elithathwa ngaphansi kwe-Genethi 44AD kodwa amemezela iholo eliphansi kunesilinganiso esimisiwe, ukubhaliswa kwemali kuba yisibopho kungakhathaliseki ukuthi kubhajwe kuyiphi ibhange.
  • Imisebenzi: Uma amarisidi akho angathi sína edlula 7650 lakh (ngaphambili 7610 lakh, ibukeziwe kuFY 2023-24). Ochwepheshe bahlanganisa odokotela, abameli, abaklami, abaqambi bama-akaunti, njll.
  • ICash Transactions: Imali ethile enenani eliphakeme lokuthenga [1] njengemali eshiywe nge 7610 lakh noma ngaphezulu ebhange, noma imali ekhokhwayo yemali edlula 762 lakh ngosuku olulodwa lwezindleko zebhizinisi [1]
  • Ezinye izigxobo: Ukubuya okubukeziwe ngezinguquko ezinkulu, izisho ezinkulu ze-refoundations, okungafani phakathi kokubuya kwentela eholayo (ITR) ne-Freme 26AS noma Integer yolwazi lwaminyaka yonke (AIS), kanye nokukhetha ngaphansi kwesimiso se-“Computer SCrutiny Kukhetho” (CAS) okuyizizathu ezivamile zokukhetha i-''i-'i-'akhawunti'e'i-akhawunti'.

I- ithatha i-intelligence Inicore Department yeTaxi.

Izinhlobo Zentela ENdiya

I-Inbooting Trust Department yenza izinhlobo eziningana, ngayinye inezinga elihlukile futhi inamandla. Ukwazi uhlobo obhekene nalo kuyakusiza ukuba ulungise izakhiwo zakho.

  • Uphenyo lwe-APC oluphoqelelwe (Uhlelo 44AB): Lona uhlelo lokuhlola lwenqubo oluqhutshwa yi-Akhawunti ye-Akhawunti efanelekayo (CA). I-CA iqinisekisa izincwadi zakho kanye nombiko wokufuna ukufundwa kwezincwadi ngendlela emisiwe (umzk., Form 3CB, 3CD). Lokhu kwenzeka phambi kwakho.
  • I-Scristiny Assession (Inguquko 143):[ Ngemva kokuhlela ukubuya kwakho, umnyango ungakhetha icala lakho ukuze uhlolisise ngokuningiliziwe. Isikhulu esihlolayo sihlola izicelo zakho, iziphetho, nezincwadi ezisekelayo. Lokhu ngokuvamile kuthathwa njengohlobo olucindezela kakhulu, kodwa izinqubo zokuhlola ezingabonwanga ziyenze yahlelwa ngokuhleleka ngokwengeziwe.
  • I-Scrinto eqondiswe: Ukuhlola okugxile ezindabeni ezithile ezinjengokuzuza izimali, impahla yangaphandle, noma ukuthengiselana ngenani eliphezulu, kunokubukeza ngokugcwele inzuzo yonke.
  • Imisebe ye-Survey Oltions (Ukwehlisa 133A): Ukuvakasha okungabizwanga izikhulu zentela ezikhungweni zakho zebhizinisi ukuze kuqinisekiswe amarekhodi endaweni. Ngokuvamile kubangelwa ukusola iholo elifihliwe.
  • Ukuhlola nokususa (Inguquko 132): Impicabadala enkulu kakhulu; kuhlanganisa ukuseshwa okungokomzimba kwezindawo nokuthatheka kwempahla engabalwanga. Kudinga izizathu ezinengqondo zokusola.

Kubantu abaningi abakhokha intela, ukuhlola okukhathazayo ukuhlaziya okucubungulayo. Izindaba ezinhle: icebo lomnyango lokuhlola ngaphandle kobuso, elaqala ngo - 2020, lenezela ukubonakala futhi linciphise ukucindezela kobuso obubhekene nobuso.

Isinyathelo Ngesiqondiso Sokulungiselela Umkhakha Wentela

Ukulungiselela kuyindlela eyodwa ephumelela kakhulu yokugcina ukukhathazeka kuphansi. Qalisa kuqala ezinyangeni ezintathu kuya kweziyisithupha ngaphambi kokuba kuqalwe ukubhaliswa. Izinyathelo ezilandelayo zisebenza ukuthi ungumuntu okhokhelwe imali noma umnini bhizinisi onezincwadi eziyinkimbinkimbi.

Hlela Amaxwebhu Akho Ezimali

Lena isisekelo sohlelo lokuhlola izibalo olushelelayo. Dala isibaya esinikezelwe − ama-digit kanye ne-octal. Amabhukwana abalulekile ahlanganisa:

  • IziBoxs kuzo zonke ama-akhawunti (izindawo, izingqimba zamanje, ezimisiwe) zonyaka wemali ongaphansi kokubhaliswa kwemali.
  • [ Inivoices no Bills kuzo zonke izikhangiso, izinto ezithengwayo, nezindleko.
  • [[INTLO:0] Iziphakamiso ze-Loan[[[QL:1] kanye nokukhokha uhlelo, uma lukhona.
  • I-Intest Projects: I-properm 15G/15H, izitatimende zemali, izimemo zokuthengisa impahla, izibalo zenhloko.
  • ITax ebhalwe eMthonjeni [ [IFOR 16/16A] kanye nezingeniso ezihambelanayo kuFor 26AS.
  • [[UMTL:0] Imibiko yeminyaka edlule ye-APPP [ uma uke wahlolwa ngaphambili.
  • [uma ibhalisile) nombiko wokubuyisana wokubuya.

Sebenzisa umkhuba ofana nokulondoloza i-octal commate current kwindawo yokugcina amafu (isib., Google Drive) enomhlangano obizwa ngamagama ohlobo lonyaka nohlobo lwebhukwana. Amabhizinisi angaveza i-software efanele yokuhlela enjenge-Tly noma Zoho Books edinga imibiko ngokushesha. Ochwepheshe balondoloza incwadi yezindleko eningiliziwe.

Ubhale phansi Izincwadi Zakho Nemininingwane Yangaphandle

Izimpawu phakathi kwezincwadi zakho namarekhodi angaphandle (ibhange, iGST, Form 26AS) ziyifulege elibomvu elisetshenziswa ababali bezincwadi. Yenza ukubuyisana okuphelele okungenani izinyanga ezintathu ngaphambi kokuba ubhale:

  • Ukubuyisana: Linganisa ungenelo ngalunye lwebhange nencwadi yakho yemali noma i-software yokuhlela. Qonda ama-cheque angacacisiwe futhi qinisekisa ukuthi zonke izingeniso zibhaliwe.
  • Ukubuyisana: Ibhande lakho elimenyezelwa ebuyeni le-GST (GST-3B) kumelwe lifanelane nethuba elisezincwadini zakho nase-ITR. Ama-smat ngokuvamile aholela ekuqapheleni ngaphansi kwe-Fold 37A ye-CGST Act futhi lingaba lula ukubheka intela.
  • [[NTL:0] Ukubuyisana: Zonke izingeniso zeTDS kuFor 26AS kufanele zibe nokukweleta okufanayo ezincwadini zakho. Uma i-TDS ingekho, thintana nomphathi--deductor noma faka ubufakazi nge-e-filifil.
  • Anual Information State (AIS): Umnyango usebenzisa i-AIS ukuhlanganisa inzuzo yakho ebikwayo ngemininingwane yesithathu (ukubhalisa okufanelekile, ukutshala izimali ngenani eliphakeme, ukubuyisela i-AIS yangaphandle). Kuphinde kuhlangane nokubuya kwakho ngaphambi kokuba kuqale ukubalisisa.

Isiqondiso esiningiliziwe sokubuyisana sikhona ku- i-tex parmal, echaza futhi amafomu okubala ngolimi olulula.

3. Bukeza Ukubuya Kwenu Kwentela Nemikhankaso Yangesikhathi Esidlule

Ngaphambi kokunikeza umbali wemali indaba yakho, yenza ukubukeza komuntu siqu imbuyekezo oyibekelwe. Amaphutha avamile athatha indawo: izinhlelo ezilahlekile (ngokwesibonelo, iShedynal AL ukuze uthole izinto kanye nezikweleti uma iholo eliphelele lidlula ama-7650 lakh), ukuzuza inzuzo yezimali okunganembile, kanye nokusho okungalingani.

  • Qopha uthwalo lokulahlekelwa [ kusukela eminyakeni yangaphambili. Uma usho ukuthi ulahlekelwe, qinisekisa ukuthi ugcina ukubuya phakathi nosuku olufanele; kungenjalo, ukulahlekelwa ngeke kususwe.
  • [[UMTL:0] hlela izincopho[ ngaphansi kweSahluko VI-A (80C, 80D, njll.) ngamarisidi asekelayo.
  • [[UMTL:0] Uma unempahla yangaphandle[, qinisekisa iShedyuli yeFA igcwaliswe kahle. Ukungafaki imvume kungadonsa izijeziso ezinzima.

Uma ulondoloza amarekhodi afanele phakathi nonyaka, lokhu kubukeza kuyoshesha, kodwa uma uthola amagebe, kungcono ukuwalungisa ngokuwabuyisela ngokubukeza ngaphambi kokuba uphishekele, njengoba lokho kunciphisa incazelo engaqondile.

4. Hlanganyela Nomlobeli Ofanelekayo

Ngisho noma uqiniseka emarekhodini akho, ukubhalisa intela kuyinqubo engokomthetho. I-Akhawuntited Accounting (CA) ejwayelene namafomu okuhlola nokulindele kweminyango iyigugu. Funa u-CA:

  • Yiba nokuhlangenwe nakho kokuhlola imboni yakho noma uhlobo lweholo.
  • Ibhaliswe ne - Institute of Chartered Accounters of India (ICAI).
  • Ungayichaza ngokucacile lenqubo futhi ukusize ulungiselele izimpendulo.

I-ICAI inikeza ukhombo lwefemu engamalungu. Ukuthembisana kwakuqala kusho i-CA ingawabukeza kahle amadokhumende akho futhi isikisele izinguquko ngaphambi kokuba ukuhlolwa kuqale ngokomthetho. Ungalindi uze uthole isaziso sokuqasha i-CA.

Ukunquma Inqubo Yohlelo Lokuphishekelwa Kwezincwadi: Okumelwe Kulindelwe

Uma nje uthola isaziso sokuhlola isayensi (nge-everlal noma ngokomzimba), le nqubo iyolandela i-auter. Ukuqonda isiteji ngasinye kukusiza ukuba uhlale uzolile.

Ukuqaphela Nokusabela Kokuqala

Isaziso ngaphansi kwe-Develop 143(2) sizochaza isizathu sokukhetha (umz., ukuthengiselana ngenani eliphakeme, ukungafani). Unezinsuku ezingu-15 kuya kwezingu-30 zokuphendula. Ungasishalazeli. Uma udinga isikhathi esengeziwe, faka isicelo ku-i-intanethi. I-CA yakho izodweba impendulo engokomthetho ebopha amabhukwana adingekayo. Ngokuhlola okungaboni, konke ukuxhumana kwenzeka nge- i-e Proceding[ isakhiwo sentela ehohohoyo eholweni.

Phakathi Nokuhlolwa

Isikhulu esihlolayo (AO) sizohlola ukuzithoba kwakho. Banganikeza imibuzo ethile nge-parthery. Phendula iphuzu ngalinye ngesihloko ngasinye ngokukhomba emabhukwini akho. Gcina okulandelayo engqondweni:

  • Ungadluli kakhulu. Pholisa kahle ukuthi kubuzwani; ukwaziswa okwengeziwe kungaphakamisa imibuzo eyengeziwe.
  • Gcina ihele elihleliwe [ kuzo zonke izincwadi, kuhlanganise namarisidi okuvuma.
  • [ Ukuhlanganisa nge-CA yakho. Isikhulu sivame ukuxhumana ne-CA ngokuqondile, okunciphisa ukucindezeleka kwakho.

Imibuzo evamile ihlanganisa: ukuthethelela izilinganiso zezindleko eziphakeme, ubufakazi bokuhoxa imali lapho kukhishwa amademoni, noma incazelo yemali ebolekwa izihlobo.

Ukuhlala Uzolile Futhi Unekhono

Ababhali bezincwadi benza umsebenzi. Abazenzeli ukwenza okubi. Ukuba sobala futhi usabela kukwakha ukwethembana. Uma ungalitholi ifomu ngokushesha, yazisa isikhulu futhi unikeze lona ngaphakathi kwe-pameter yangempela. Gwema ukuziphatha kobudlwangudlwangu noma ukuzivikela. Khumbula ukuthi esimisweni esingabonakali, isikhulu asihlangani nawe. Lokhu kunciphisa ukucindezeleka ngokomzwelo.

Iziphazamiso Ezivamile Zokugwema Phakathi Nomkhandlu Wentela

Ngisho nabakhokhi bentela abalungiselelwe kahle bangakhubeka. Qaphela la maphutha:

  • Ukungaqondi amadiski amancane: Ngisho no-31,000 ongafani ku-TDS kungaholela ekuhlolweni okuthatha isikhathi eside. Fix yonke into.
  • Ukuhluleka ukuphendula phakathi nesikhathi esingalingani kungaphumela ekuhloleni (uhlelo ngaphandle komfakela wakho), ngokuvamile okuhlanganisa ingxemu enzima.
  • Umbhalo ophelele: Ngokwesibonelo, ukubonisa imali ebolekiwe ngaphandle kwesivumelwano esisayinwe noma isitatimende sebhange esibonisa ukuthi imali ithathwe.
  • [[UMTL:0] Awuvuseleli imiyalo emidala: Ngezinye izikhathi umnyango uphinde ubuye ungene komagazini kusukela eminyakeni yangaphambili. Yiba nawo lawomarekhodi awusizo.
  • Ulwazi olufihlwayo:[ Uma umnini-mali ethola i-akhawunti yebhange langaphandle engaxelwanga, izijeziso ngaphansi koMthetho we-Black Moneal Act zingaba zimbi kakhulu. Kungcono ukuvuma ukushiyeka kusenesikhathi futhi ukhokhe isijeziso esincane uma sikhona.

Isinyathelo esisodwa esiwusizo siwukuba nekhasi lokuhlola u-CA wakho.

Izenzo Zangemva Kokufunda: Ukuqonda Imiphumela

Ngemva kokuba ukuhlolwa sekuphelele, uzothola uhlelo lokuhlola [ ngaphansi kwesigaba 143(3). Umyalo ungavumelana nokubuya kwakho noma wenze i-operas/akwamukeli. Uma ungavumelani nomyalo, unelungelo lokudlulisa.

Inqubo Yokukhanga

Uma uhlelo lokuhlola lwenezela intela eyengeziwe, ungafaka isikhalo kuyi- iSimemezeli sentela yeMatayo (Appals) phakathi nezinsuku ezingu-30 zokwamukela lomyalo. Uma lokho kwehluleka, ungaya e-Intectal Appeltate Tribunal (ITAT), futhi ekugcineni iNkantolo Ephakeme. Nokho, izingxabano eziningi ziyaxazululwa ngezinga leCIT(A). I-CA yakho ingakuqondisa kahle ngenzuzo.[==kungcono ukukhokha intela eyengeziwe kunokuchitha iminyaka eminingi ekhona ekhona, ikakhulukazi ngenani elincane.

Kuthiwani Uma Umkhandlu Wokuhlola Ungatholi Zimpikiswano?

Khona - ke uthola umyalo othi “No no Addiction”. Lokhu kuwumphumela ongcono kakhulu. Gcina loluhlelo luphephile kubhekiso phambili-" kungasiza uma umpikiswano efanayo iphakanyisiwe ngonyaka olandelayo.

Amacebiso Okugcina Endaba Yokufuna Ukuthengwa Kwentela Ngaphandle Kwenkululeko

Ukulungiselela nokucabanga yikho konke. Nakhu ukufingqa amasu athathekayo:

  • [[UMTL:0] Qala kusenesikhathi. Ukuhlela amabhukwana njengoba unyaka ongokwezimali uphela, hhayi lapho kufika isaziso.
  • Sebenzisa ubuchwepheshe. wonke amabhukwana oHlelo lwe-Spie, sebenzisa i-software yokubala, futhi gcina amakhophi enombolo efu ngomshini olawula ukungena.
  • [[UMTL:0] Thulisa i-CA enhle. Uchwepheshe onekhono uphatha 90% yokucindezeleka.
  • Uhlale uhambisana nonyaka. Uma ufaka ama-ITR anembile, ukhokha intela ngesikhathi, futhi ubuyisane njalo, ukubheka izibalo kumane kuwumthetho nje.
  • [ gcina imizwelo isesimweni. Ukubhalisa intela kuyinqubo; akuyona eyeyomuntu siqu. Izigidi zabakhokhi bentela ziphinde zihlolwe unyaka ngamunye ngaphandle komphumela onzima.

Ekugcineni, hlala ushintshwe ushintsho lwemithetho yentela. Ngokwesibonelo, uhulumeni usungule umbuso omusha wentela eholayo (Intela 115BAC) oyiphutha ku-FY 2023-24. Uma ukhetha, uqinisekisa ukuthi ufaka i-Fumph 10-IE. Imininingwane enjalo ivame ukuthatha intela engekho. Ukuze ubhale phansi inqubo nezindlela zokubhalisa, uphawu ungenise intengiso e-FLT futhi uyihlole njalo.

Ngokuqonda inqubo, ukuhlela amarekhodi akho, nokufuna isiqondiso sochwepheshe, ungabhekana nokuhlolwa kwentela eNdiya ngokuqiniseka, hhayi ukucindezeleka.