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Ukuqonda Ingxenye 80C Nokubaluleka Kwayo

Ingxenye 80C ye-Inhoome Task Act, 1961, ingenye yamalungiselelo athandwa kakhulu okukhokha intela kubantu abakhokhisa intela kanye namaHindu Ahlulelwayo eMikhayeni (i-HuF) eNdiya. Ivumela ukuncishiswa kwemali elinganiselwa ku-761.5 lakh emalini egcwele ehhhlwini yemali ngonyaka wezimali, ukuncishiswa kwemali ekhokhelwayo futhi ngaleyo ndlela intengo yentela. Ukutheliswa kwentela kutholakala kakhulu kwenani elikhulu lentela, izindleko, kanye nenkokhiwo ekhalwa ngaphansi kwengxenye.

Ingxenye 80C ibaluleke kakhulu ukuvumelana kwayo: abakhokhi bentela bangakhetha enhlanganiseni yamathuluzi anjenge-PPF ye-PPF, i-quity-Link Savings Schemes (ESS), izindleko zomshuwalense wokuphila, kanye nemali yokukhokha yezingane. Nokho, ukutheliswa kwemali kungaphansi kwesilinganiso esiphelele se-761.5 lkh, ukuhlela ngokucophelela kubalulekile ukuze kwandiswe izinzuzo. Lesi sihloko sinikeza isiqondiso esibanzi sendlela yokuthola intengo ezithenezeko ngaphansi kwengxenye engu-80C, kuhlanganise nenkokhelo efanelekile, ukukhokhiswa kwemali ngempatho, iziqondiso ezifanele ngemiyalo yokuhlenga, kanye namasundlela okugwema amaphutha avamile.

Ubani Ongasho Ukuthi Ingxenye Yama - 80C Izithunzi?

Ingxenye yezindawo ezithengisiwe ezingu - 80C ikhona kulabo abakhokhi bentela abalandelayo:

  • [[[INTRA:0] Abantu [ - Abantu abangamaNdiya abangabiza intethelelo. Umuntu kumelwe abe umkhokhi wentela ngaphansi koMthetho wentela ohlawulwayo.
  • [ HINDU Imikhaya Ehlukene [ – Ama-HUF afanele ukuthengiselela izikweleti ngaphansi kwalengxenye ukuze kutshalwe imali kanye nokukhokha okwenziwa ngenxa yomkhaya.

Kubalulekile ukuqaphela ukuthi abanye abakhokhi bentela abakhetha umbuso omusha wentela ngaphansi kweSahluko se - Platempic (i-FY 2020 - 21) abanakuthenga izikweleti ngaphansi kwengxenye 80C. Ngakho - ke, abantu kumelwe bakhethe ngokucophelela phakathi kwemithetho yentela emidala nemisha esekelwe ekuhleleni kwabo ukukhokha intela.

Ukutshala Imali Ngokukholeka Ngaphansi Kwengxenye 80C

Okulandelayo ukutshala imali okuyinhloko nezindleko ezifanelekela ukuncishiswa ngaphansi kweSahluko 80C:

Imali Yomphakathi Yokunikela (PPF)

I-PPF iyisu lokulondolozwa kwemali isikhathi eside elisekelwa uHulumeni waseNdiya. Izimali ezilinganiselwa ku-761.5 lakh ngonyaka wezimali ziyakufanelekela ukuncishiswa. I-PPF inesikhathi sokuvala seminyaka engu-15, futhi inzalo etholakalayo ikhululekile intela. Inkokhelo ephephile, ehleliwe engcono kubathengisi abasengozini.

Imali exhasa izisebenzi (EPF)

Iminikelo eyenziwa isisebenzi e-EPF ifanelekela ukuhlawuliswa ngaphansi kwe-Candelo 80C. Iminikelo yesisebenzi esifinyelela ku-12% yomholo oyisisekelo isongiwe. Nokho, umnikelo womqashi awukho ngaphansi kwalengxenye. Qaphela ukuthi i-EPF ingaphansi futhi komngcele we-761.5 lakhkh.

Isitifiketi sokusindisa sesiZwe (NSC)

Imali efakwayo ku-NSC (NSC VIII ESC) iyafaneleka ukuba incishiswe. Inzalo etholakala kuyi-NSC nayo iyakhokhwa kodwa ingathiwa njengenhlawulo ngaphansi kwengxenye 80C ngonyaka ekhona, elingana nesilinganiso sonke. i-NSC ithatha iminyaka emihlanu futhi iyatholakala emahhovisi eposi.

Amasu omshuwalense ohlangene (IMIQONDISHO)

Ama-Premium akhokhelwa ama-ULIP athengiselwa izinkampani zomshuwalense afanele ukuncishiswa ngaphansi kwe-R80C. Ama-ULIP ahlanganisa umshuwalense nezinsimbi ezinamazambane. Ukuthengwa kulinganiselwa ku-10% yemali eqinisekisiwe (yokuhlela izinqumo ezakhishwa ngemva ko-April 1, 2012).

Intela Ediliziwe (Izintambo)

Imali egciniwe enekhiye leminyaka emihlanu enikezwa amabhange namahhovisi eposi ifanelekela ukuncishiswa ngaphansi kwe-Progree 80C. Imali encane kakhulu idla ngokukhokhwa ngama 761 000,000, futhi inzalo ehlawulwayo iyakhokhwa. Lama-FD akulungele abanikazi bezimali abafuna imbuyiselo eqinisekisiwe.

Ukugcinwa komdwebo ohlangene (ESS)

IZENSAZI zitshala imali ngokuyinhloko ngokuhlela izimali futhi zinenkathi ebophayo yokuvala yeminyaka emithathu – enciphile phakathi kwayo yonke i-Program 80C. Imali elinganiselwa ku-761.5 lakh ifanelekela ukuncishiswa. I-ELSS inikeza amathuba emali engcono kodwa iyingozi yokuthwala isitolo. Ingcono kakhulu kubatshali abafuna ukuthenga inzuzo engcono kakhulu.

Inkokhelo Eyinhloko Yemali Yasekhaya

Ingxenye eyinhloko yemali ebolekwa ekhaya yempahla yokuhlala ifanele ukuhlawuliswa ngaphansi kwe-Candelo 80C. Impahla kufanele ibe ngokomthetho womkhokhi wentela, futhi imali ebolekwayo kumelwe ithathwe esikhungweni sezezimali esiqashelwayo. Akukho sigqoko esikweletiwe esiyinhloko esifanele, kodwa singaphansi kwesilinganiso semali yonke 761.5 lakh. Qaphela ukuthi ingxenye yenzalo ibekwe ngaphansi kwesiqephu 24(b) sempahla yokuzisebenzela.

Imibono Engokwenkolo Yezingane

Intela yentela ekhokhelwa izingane ezimbili zomkhokhi wentela ifanele ukukhokhelwa noma isiphi isikole, ikolishi, iyunivesithi, noma esinye isiko lemfundo eNdiya. Imali ekhokhelwa ukunakekelwa kwezingane, isikole esiseceleni, esenezemfundo ephezulu noma ephezulu ifanelekela. Nokho, izindleko zokuthuthukisa, ukunikela, noma ukukhokha umqeqeshi womuntu siqu azikhokhiswa.

Ama - Premium Asebuntwaneni

Imishini ikhokhelwa imishuwalense yokuphila (kuhlanganise nezicwangciso zento, ukukhokha intela, umngane womshado, noma abantwana) ifanele ukukhokhelwa umkhokhi wentela, noma abantwana. Inkambiso kufanele ikhishwe umfaki wemali ogunyaziwe. Izimiso ezikhishwe ngaphambi koApril 1, 2012, imali akumelwe idlule ku-20% yemali eqinisekisiwe; ngoba kamuva, umkhawulo u-10%.

USukaniya Samriddhi Yojana (SSY)

Izindawo ezenziwe kuyi-Akhawunti yaseSuka Samriddhihi Yojana yentombazane (kusukela kumadodakazi amabili) iyakufanelekela ukuthengwa. Icebo linikeza inzalo ephakeme futhi likhipha ukuvuthwa okukhululekile kwentela. Imali encane yaminyaka yonke ingu-2550, kanti enkulu i-621.5 lakh.

Izakhamuzi Ezikhulile Ezilondoloza Isu (SCS)

Imali egciniwe e-SCS ifanele ukuncishiswa ngaphansi kwe-Candelo 80C. Icebo likhona kubantu abaneminyaka engu-60 nangaphezulu (noma i- 55+ yezisebenzi ezithathe umhlalaphansi ngaphansi kwezimo ezithile). Isilinganiso esikhulu sokutshala imali i-7615 lakh, futhi inkathi yokuvala iminyaka emihlanu, enwetshwa ngeminyaka emithathu.

Isimiso Se - National Pension System (NPS) – I - Akhawunti I

Iminikelo ye-NPS (I) yezisebenzi noma abantu abasebenza bona ifanele ukuncishiswa ngaphansi kwe-Sahluko 80C kuya ku-761.5 lakh. Ngaphezu kwalokho, i-tecs eyengeziwe ye-20050 000 ikhona ngaphansi kwe-CPS 80(1B) yeminikelo ye-NPS, ngaphezulu kwe-61.5 lakh. I-NPS iyi-padrence egciniwe egciniwe egciniwe ngenkokheni ekhokhelwayo.

Indlela Yokuzisholo Ingxenye Yama - 80C Ezingenini Zakho Zokuhamba

Ukuthi uthe uthenge i-ace kucacile uma ulandela inqubo elungile. Nansi inkomba yenyathelo ngalinye:

  1. noma ikhokhela izindleko ezifanele phakathi nonyaka wemali - Konke ukutshala imali nokukhokha kumelwe kwenziwe phakathi kuka-April 1 wonyaka wamanje noMarch 31 wonyaka ozayo. Abaqashi abasusa iPF, umnikelo bazenzakalela.
  2. Ikhokhisa amabhukwana asekelayo – Gcina amarisidi, izitifiketi, nezitatimende njengobufakazi. Ku-PPF, uthola incwadi yemvume noma intengo yentengiselwano; ukuze uthole umshuwalense wokuphila, amalishidi akhokhelwayo; i-ESS, intengo yesikhwama; i-ELS, imali eboletwa ekhaya, izikhokhiso zemali evela ebhankini; intela yemali, amathishishishishidi evela eqenjini.
  3. Khetha uhlobo lwe-ITR olulungile[ - - Abantu abaholayo emholweni, endlu, inzuzo yezimali, neminye imithombo isebenzisa i-ITR-1 noma ITR-2 (noma I-ITR-3 eholweni lebhizinisi). I-ITR inesimiso esiqondile sokuthengiselwa ngaphansi kweSahluko VI-A, esihlanganisa isiqephu samashumi amahlanu.
  4. Izincopho ezishintshwayo kuyi-ITR - Kuyi-inthanethi yokufaka i-creadcal, ungene engxenyeni ye-“Datediction". Ungene engqikithini efanele ngaphansi kwe-Foce 80C. Ungayiphula ibe yizingxenye ezingaphansi kwezingxenye ezingaphansi uma kudingeka. Ingqikithi akufanele idlule 761.5 lakh.
  5. [[NTL:0] faka futhi uthumele [ - Ngemva kokungena kuzo zonke izikweleti, bhala intela. Qinisekisa ukuthi intethelekiso iboniswa ngokubala. Faka i-ITR futhi uyiqinisekise phakathi nesikhathi esimisiwe (umz., ifaka noma uthumele ikopi engokoqobo esayinwe).

Uma uyisisebenzi esikhokhelwayo, ungacela futhi intethelelo ngomqashi wakho ngokufaka izimemezelo zokutshala imali nezimpawu. Umqashi uzosusa iTDS (Tax Dedcred e Umthombo) ecabangela intengo. Nokho, ukulungisa kokugcina kumelwe kwenziwe kuyi-IRC ukuze uthole noma isiphi isikweleti esengeziwe (umz., uma ukhokhele okungaphezu kokushiwo) noma ukukhokha intela ngenkokhelo.

Amaphutha Avamile Okungagwenywa Lapho Kushiwo Ukuthi Kuyingxenye Ka - 80C

  • Ukukhipha isilinganiso 761.5 lakh - Intethelelo ayinakudlula 761.5 lakh ngengqikithi kuzo zonke izindleko ezifanelekile. Noma iziphi ezongeziwe azivunyelwe. Ngokwesibonelo, uma utshala i-761.8 lakh in PPF, kuphela 761.5 lakh ayikho
  • Ukutshala izimali okungakholekiyo[ - Akuyona yonke imikhiqizo yokulondoloza imali egciniwe elondoloziwe. Ngokwesibonelo, imali esetshenziswa njalo (nge-ELS), igolide, kanye nokuthengwa kwendawo (ngaphandle kwemali ebolekwe ekhaya) ayifaneleki.
  • Ukubeka isikhathi esimisiwe [ - Imingeniselo kumele yenziwe phakathi nonyaka wemali. Ukususwa kunguMarch 31. Iminikelo yamuva (umz., ngoApril wonyaka ozayo) izoshiwo ngonyaka ozayo wokuhlola, hhayi owamanje.
  • Ukungaqondi inkathi yokuvala [ - Izisetshenziswa eziningi zinezikhathi zokuvala (PF – 15 leminyaka, ELSS – 3 iminyaka, njll.). Ukuhoxa ngaphambi kwesikhathi kungaholela ekususweni kwemingcele yentela noma imiphumela.
  • Awugcini amarekhodi afanele-- Uma uhlolwa uMnyango wentela ongenisayo, udinga ukuveza ubufakazi. Wonke amabhukwana okungenani iminyaka eyisithupha kusukela ekupheleni konyaka wokuhlola.
  • Kabili-kabini izindleko [ – Ezinye izindleko noma izimali zingaba zifanelekile ngaphansi kwezinye izingxenye, kodwa awunakukhokha imali efanayo kabili. Ngokwesibonelo, izindleko zenkokhelo yemali ezithenjiwe ngaphansi kwe-80C azinakuphinde zikhishwe futhi.
  • Awucabangi ukuphatha okusha kwentela [ - Uma ukhetha umbuso omusha wentela (Intela 115BAC), awukwazi ukuthatha isiqephu samashumi amahlanu amancane. Ukukhipha inzuzo enkulu kuhulumeni ngaphambi kokuhlela.

Amasu Okwandisa Ingxenye Yakho Amakhambi Angu - 80C

Ukuze usebenzise isilinganiso esiyi - 761.5 lakh, cabangela amacebiso alandelayo:

  • Qala kusenesikhathi [ - Hlela ukutshala kwakho imali ekuqaleni konyaka wemali kunokuphuthuma ngoFebruary-March. Ukuhlela kwakuqala kukuvumela ukuba usasaze izimali (umz., i-ISP yanyanga zonke e-ESS) futhi ugweme ukwethuka kokugcina ngokuthenga imikhiqizo ephansi.
  • Ihlanganisa phakathi kwama-80C - Izindawo ezihlukene zokulinganisela izingozi nokubuya. Ngokwesibonelo, inxenye ye-[61.5 lakh ephepheni emishinini enjenge-PPF ne-SCS, kanye nengxenye ekukhuleni okuqondaniswayo kwe-ELS. Lenhlanganisela ingakusiza ukuba uhlangabezane nemigomo yokukhokha intela nemisebenzi yengcebo.
  • Sebenzisa imali ebolekwa ekhaya ngokuphumelelayo[---ke uma unemali ebolekwa ekhaya, inkokhelo eyinhloko isebenzisa isiqanda somkhawulo wama-80C. Hlela okunye ukutshala imali ngokuhambelana nokungadluli i-cap.
  • Cela i-NPS eyengeziwe[ – I-650 000 engaphezulu kwe-761.1) ingaphezulu futhi ngaphezulu kwesilinganiso se-761.5 lakh. Ngisho noma uphele ka-80C, ungakonga imali eyengeziwe ngokunikela ku-NPS.
  • [ Intela yokukhokhela abantwana [ - Uma unezingane ezihamba esikoleni, ukukhokha izindleko zazo zesikole nge-akhawunti yakho yasebhange kungaba izindleko ezingokomthetho ezinciphisa intela. Nokho, qinisekisa ukuthi izindleko zikhokhwa esikhungweni esiqashelwayo eNdiya.
  • Ukuvuthwa okuphambili kuqhubekeka[ - Uma utshala ungaphansi kwama-80C avuthiwe (umzk., NSC ngemva kweminyaka emihlanu), imali eyinhloko ayikhokhi, kodwa inzalo ingaba. Ungabuyisela inzuzo kwenye ithuluzi lama-80C ukuze uqhubeke nokulondoloza intela ngonyaka ozayo.
  • [ Ikhokhisa uchwepheshe wentela [ - imithetho yentela iyashintsha ngezikhathi ezithile. Umgcini-mali okhokhelwe noma umthelisi wentela anganikeza iseluleko esisekelwe emalini yakho yeholo, ubudala, kanye nemigomo yakho yezimali.

Amaphuzu Abalulekile Okumelwe Akhunjulwe

  • I-athonsi ivunyelwe kuphela “kweyokuqala ngenhla” yesisekelo sezisetshenziswa ezithile njenge-PPF ne-EPF, kodwa isilinganiso sibonke singesanele kuzo zonke izinto ezifanelekile.
  • Isiqephu samashumi amahlanu anesihlanu C sikhona ngaphansi kombuso wakudala wentela. Uma ushintshela kuhulumeni omusha, ulahlekelwa yilokhu kuhlawuliswa ngokuphelele. Ku-FY 2024-25 (unyaka wokufa 2025-26), umbuso omusha uyiphutha ngaphandle kokuba ukhethe.
  • KumaNdiya angewona umholi (NRIs), imithetho efanayo iyasebenza, kodwa angafaka kuphela imali yokutshala imali eyenziwa eNdiya (isib. PPF, NPS, ELS).
  • Awukwazi ukuthengiselela izindleko zokwehlisa imali ezizosetshenziswa egameni lomngane womshado noma izingane uma zingabanikeli abahlangene (isib., ukulandisa okuhlangene nge - PPF kuvunyelwe ukuba kube nobuhlobo obuthile).
  • Uma kukhokhelwa umshuwalense wokuphila, umuntu okhokha intela kumelwe abe umkhokheli nomkhokheli okhokhelwayo.

Imibuzo Ebuzwa Kaningi Ngengxenye Ka - 80C

Ingabe ngingasho ukuthi iSahluko 80C uma ngingaphansi kombuso omusha wentela?

Cha. Umbuso omusha wentela ngaphansi kweSahluko 115BAC awuvumeli ukuncishiswa kwentela ngaphansi kweSahluko 80C. Kumelwe ukhethe uhulumeni omdala ukuze ukhokhe lentengo.

Ingabe ikhona enye isilinganiso esiphezulu ngaphandle kwe - 761,5 lakh?

Isilinganiso siphelele i-761.5 lakh yakho konke ukutshala imali nezindleko ngaphansi kwe-Fort 80C. Nokho, eminikelweni ye-NPS, ukuncishiswa kwemali okungaphezulu kuka-650 000 kutholakala ngaphansi kwe-CRCCD(1B), ehlukene.

Ngingacela yini ukuncishiswa kwemali engiyibolekile kanye nenzalo emalini ebolekwa ekhaya engaphansi kuka - 80C?

Cha. Inkokhelo eyinhloko kuphela efanelekela ngaphansi kweSahluko 80C. Inzalo emalini ebolekiwe ekhaya ithathwa ngokwehlukana ngaphansi kwesiqephu 24(b) sezakhiwo ezizisebenzelayo (kusukela ku-762 lakh) noma njengenhlawulo egcwele yezakhiwo eziqashiwe.

Kuthiwani uma nginemali eningi efanelekayo edlula isilinganiso?

Ungakhetha ukuthi yikuphi ukutshala imali. Ingqikithi ayinakudlula 761.5 lakh. Izilinganiso ezingafakwanga angakwazi ukuthwalwa ukuya phambili ngonyaka ozayo. Kusengaphambili hlela ukutshala imali ngezinxephezelo ezingaphezulu noma ukuqeda isidingo.

Ingabe kudingeka nginikeze ubufakazi kanye ne - ITR yami?

Abukho ubufakazi obudinga ukufakwa e-ITR, kodwa kufanele ugcine wonke amaphepha okuqinisekisa esikhathini esizayo. Uma kwenzeka ukuhlolwa kwentela, umnyango ungacela ubufakazi.

Ngingacela yini imali yokukhokhela ikilasi lomqeqeshi wengane yami?

Cha, imali yokuqeqesha amakilasi, amakilasi okuzilibazisa, noma uthisha wangasese ayifaneleki.

Ingabe ikhona inkathi yokuzifihla kwemali etshalwe ngaphansi kuka - 80C?

Yebo, amathuluzi amaningi anezikhathi zokuvala: PPF (iminyaka eyi15), iELS (iminyaka emithathu), iminyaka emihlanu ekhipha intela yeFD (iminyaka emihlanu), i-NSC (iminyaka engu-5), ne-SSY (iminyaka engu-21 noma kuze kube sekushayweni). Uma uhamba ngaphambi kwesikhathi, intengo ingashintshwa futhi ikhokhelwe.

Imivubukulo Yangaphandle Yokufundwa Okwengeziwe

Ukuze ujulise ukuqonda kwakho iSigaba 80C namalungiselelo entela ahlobene naso, bhekisela kule mithombo engokomthetho nenegunya elandelayo:

Ngokuhlela ngokucophelela ukutshala imali futhi uqonde imithetho, ungathola intethelelo egcwele yama-lakh ngaphansi kwe-Rotempore 80C futhi unciphise umthwalo wakho wentela. Ngaso sonke isikhathi hlala uhlelwe ngokulungisa kwamuva kwe-Iname Taxis Act, futhi ucabangele ukuthintana nochwepheshe wezentela ukuze uthole iseluleko esisemthethweni.