Ukuqonda Izinzuzo Zentela Kubantu Abakhulile Nezakhamuzi Ezithathe Umhlalaphansi ENdiya

Isimiso sentela saseNdiya sinikeza izivumelwano eziningi nokungakhokhi okuklanyelwe ngokukhethekile izakhamuzi ezikhulile nabathatha umhlalaphansi. La malungiselelo ahlose ukunciphisa umthwalo ongokwezimali kwasebekhulile, akhuthaze ukugcinwa kwemali isikhathi eside, futhi asekele izindleko zezokwelapha. Ngokunyuka kwezindleko zezempilo nokwehla kwamandla emali, ukwazi ukuthi ukukhokha lezinzuzo kungakuthuthukisa kakhulu ukugeleza kwemali ngemva kokulahlekelwa. Lesihloko sinikeza isiqondiso esibanzi, esigunyaziwe ezinzuzo zentela ezitholakala ezakhamuzini zaseNdiya ezikhulile (ezineminyaka engu - 60 nangaphezulu) kanye nezakhamuzi eziphambili (ezingu-80 nangaphezulu), kuhlanganise nezintengo yemali, ukukhokhiswa kwezinga, ukulahlekelwa, ukulahlekelwa kwemali, kanye nezinhlelo ezikhethekile.

Ubani Owenza Izakhamuzi Ezikhulile Zifanelekele Intela?

Incazelo yesakhamuzi esikhulile ihlotshaniswa nosuku lokugcina lonyaka obalulekile wezimali. Umthetho we-Inhome Taxis Act, 1961:

  • isakhamuzi esine- Umuntu osefinyelele iminyaka engu-60 kodwa engakafinyeleli iminyaka engu-80 ngonyaka odlule.
  • isakhamuzi esikhudlwana: Umuntu ofinyelele iminyaka engu 80 noma nini phakathi nonyaka odlule.

Leminyaka inquma isilinganiso esiyisisekelo sokungadingi intela, amazinga entela, kanye nokukhokhwa kwezikweleti ezithile. Izinzuzo zitholakala ngaphansi kwakho kokubili uhulumeni wakudala wentela nombuso omusha wentela (njengoba wasungulwa uMthetho weMali ka - 2020), nakuba umbuso omdala unikeza abaholi abaningi abathathe umhlalaphansi izikweletu ezithandeka kakhulu.

Imingcele Ephakeme Yokucishwa Nezingqwembe Zentela

Inzuzo eqondile engcono kakhulu ezakhamuzini ezikhulile isilinganiso esiyisisekelo sokungahoxi. Ngaphansi komthetho wakudala wentela wonyaka ka-202425 (Unyaka Wezimali 2023232424):

  • [ Izakhamuzi (iminyaka engu-60 kuya kwengu-80): Isilinganiso esiyisisekelo sokukhululeka sama 763,000 (ngokuqhathaniswa no-762,50 000 kubantu abangaphansi kuka-60).
  • Izakhamuzi ezikhulile ezineminyaka engu-80 nangaphezulu): Isilinganiso esiyisisekelo sokukhululeka sama 765,000 000.

Izinga lentela eliphansi lezakhamuzi esezikhulile ngaphansi kombuso omdala lithi:

  • Intela eyindilinga ekhokhelwa imali engaba ngu - 763 500 000 (izakhamuzi ezikhulile ezingu - 76 000).
  • Amaphesenti amahlanu emali etholakalayo phakathi kuka - 763,001 no - 765,50 000 (izakhamuzi esezikhulile; 765 001 kuya ku - 7610 800 000 kwabakhulile kakhulu).
  • 20% emalini etholakala phakathi kuka - 765 00,001 no - 7610,000 (kubantu asebekhulile).
  • Amaphesenti angu - 30 emali etholakala ngaphezu kwama - 7610 500 000.

Ngaphansi kombuso omusha wentela (ngokulandela kusukela ku-FY 20232324), isilinganiso esiyisisekelo sokukhulula kubo bonke abantu yisigamu sama-763,40 000, futhi amazinga entela aphansi phakathi kwebhodi. Nokho, uhulumeni omusha uvala izikweletu eziningi, okwenza kube nzima kakhulu kubantu abathatha umhlalaphansi abathatha isigaba 80C, 80D, 80TTTTTTB, njalo-njalo. Abathathe umhlalaphansi kufanele baqhathanise womabili ama-hulumeni ngaphambi kokuba bakhethe.

Izinqubo Eziyinhloko Ngaphansi Kwengxenye 80C Yasebethathe Umhlalaphansi

Ingxenye 80C yoMthetho weThroxiwe ye-Inhootis Act ivumela ukuncishiswa kwemali engu-761 50 000 ukuze kubekwe imali eqondile nezindleko. Nakuba eziningi zazo zivamile kubo bonke abakhokhi bentela, ezinye izindlela zibalulekile ikakhulukazi kubantu abadala nabathathe umhlalaphansi:

  • I-muneor vitizens Salts Scheme (SCS): Enye yezisetshenziswa ezithandwa kakhulu zangemva kwe-prefpositireire. Ukunyuswa kwe-7615 lakh kufanelekela i-chezukiswa ngaphansi kwesiqephu sa-80C. Inzalo yamanje (Q1 FY202425) iyi-8,2% p.a, ikhokhiswe ngokwengxenye enkulu.
  • [[NTL:0] Imali yePPPF ekhokhelwayo (PPF): Iminikelo efinyelela ku-76,50 000 ngonyaka ayikho. Inzuzo ehlawulwayo nebuthelwe ekukhuleni ikhululekile. I-akhawunti ye-PPF inganwetshwa ngaphezu kweminyaka engu-15 ezingxenyeni zeminyaka emihlanu.
  • I-National Savits Satifiketi (NSC): Isithakazelo ngonyaka siyancipha futhi ngaphansi kwengxenye 80C, siyenze ibe yinzuzo ehlanganisayo. Izinga lamanje lingu 7.7% p.a.
  • I-Deposit ebekwe endaweni enziwayo (51970 FD):[ Amabhange namahhovisi eposi kunikeza amafaktheli e-576 onyaka amisiwe anesikhathi sokuvala [1]. Isithakazelo sikhokhelwa ngokugcwele, kodwa uthisha omkhulu ufanelekele ukutheliswa.
  • i-Excty Linksed Savings Scheme (ELFS): Kubantu abathatha umhlalaphansi abakhululekile ngengozi yezentengiselwano, i-ELFS inikeza intela kanye nokwazisa okungase kube inhloko. Amayunithi ane-ock yeminyaka engu-376.
  • Umshuwalense wokuphila: AmaPromium akhokhelwa izinqubo zakhe siqu, umngane womshado, noma izingane ezifanele, uma inombolo eqinisekisiwe ingaphinda okungenani izikhathi eziyishumi isambatho saminyaka yonke.

Umshuwalense Wezempilo Nezinqubo Zezokwelapha: Ingxenye 80D ne 80DDB

Izindleko zezokwelapha zivame ukunyuka lapho zikhula. Izakhamuzi ezikhulile zingacela imali eshibhile engaphansi kwe-Catego 80D ukuze zikhokhele izindleko zomshuwalense wempilo ezikhokhelwayo nezincike kubantu abasha.

  • Izakhamuzi ezizimele: Ukuhlawulwa ku - 760,000 ngenxa yokukhokhelwa ukukhokhelwa kwabo, umngane womshado, noma izingane ezincike kubantwana. Imali eyengeziwe engu-7650 000 ikhokha abazali abancikene nabo (uma abazali beyizakhamuzi ezikhulile). Ngaleyondlela, ingqikithi efinyelela ku-761,50 000 ingahhlwithwa.
  • [ izakhamuzi ezikhulile: imingcele efanayo iyasebenza, kodwa uma umuntu engenayo inqubo yomshuwalense wempilo, angacela intethelelo yezindleko ezingokoqobo zezokwelapha ezifinyelela ku-2550 000 (noma isilinganiso esithe xakelwe).
  • Ukuhlola impilo okuguquguqukayo: Ukuncishiswa okungaphezulu kwebanga elingu-55 000 kuvunyelwe phakathi kwesigaba sonke samashumi amahlanu anesihlanu.

Ngaphezu kwalokho, i-R80DDB eLagadie inikeza isilinganiso sezifo ezicacisiwe (isib., umdlavuza, izifo zobuchopho) ezakhamuzini ezikhulile. Ukuncishiswa okukhulu kwezindawo ezisezingeni eliphezulu ngu-33,000 (kunye okungu-900,000). Isitifiketi sezokwelapha esivela kuchwepheshe sidingeka.

Izinzuzo Zentela Ngenzalo: Ingxenye Ye - 80TTT TB

Izakhamuzi ezikhulile zijabulela ukuncishiswa okukhethekile ngaphansi kweSahluko 80TT TB ngemali yenzalo etholwa egcinwe ezindaweni ezigciniwe ezigcinwe amabhange, amaposi, noma imiphakathi ebambisanayo.

  • Izikweleti ezinkulu: phezulu kusuka emalini eyindabeni engu-760,000 (kuhlanganise inzalo yokulondoloza imali, inzalo emisiwe, inzalo ephindaphindiwe).
  • Lokhu kuncishiswa kuyasebenza ngaphezu kwengxenye 80C. Kuhlanganisa nenzalo etholakala kuManyuziyamu i-Senior Pavens Scheme (SCS) kanye nenani lesikhathi.

Ngaphezu kwalokho, ngaphansi kweSahluko 194A, amabhange kudingeka asuse iTDS ngenzalo engaphezu kuka-760,000 ezakhamuzini ezikhulile (eziqhathaniswa nezingu - 88 000 kwezinye). Nokho, uma ingqikithi yeholo elikhokhelwayo ingaphansi kwesilinganiso sokukhululwa, iFomu 15H ingathunyelwa ukuze igweme iTDS.

Izinzuzo Eziqondile Zokuwinwa Nokuthatha Umhlalaphansi

Iholo lemali ehholo likhokhelwa ngaphansi kwenhloko ye “Salars” (uma yamukelwa umqashi) noma“Uthola evela kweminye imithombo”. Amalungiselelo abalulekile abantu abathathe umhlalaphansi ahlanganisa:

  • Ukuhlawuliswa okungafanelekile kwepeni: Kusukela ku-FY 2018-1918, ukutheliswa okuvamile kwabantu abangu-7650 000 abakhokhelwayo kanye nabaholi bempesheni. Kulabo abathola impesheni, lesi sikweli sitholakala ngemali yempesheni (akukho kuthengwa kwemali ekhokhelwayo uma sekushiwo).
  • Umkhaya:[ Uma umuntu ethola impesheni ngemva kokufa kwelungu lomkhaya, kukhokhelwa ngaphansi kwesithi “Ukuthola Eminye Imithombo”. Ukutheliswa okuvamile kwenani eliphansi lemali yempesheni eyodwa noma 765 000 kuyavunyelwa.
  • I-Pemployees’s Pension Scheme (EPS):[ Umnikelo womqashi ofinyelela ku 8.33% weholo ukhokhelwa ngentela ngaphansi kwengxenye 80C (ngokubhekisele ku-61,25 000 ngonyaka). Nokho, imali yempesheni etholwayo kamuva ikhokhelwa ngokugcwele.
  • Iminikelo yesizwe ye-Pension System (NPS): Iminikelo eyenziwa isisebenzi noma isakhamuzi esikhulile ngaphansi kweModeli yezakhamuzi zonke ifanelekela ukuncishiswa ngaphansi kwengxenye 80CCD(1)(1) kuze kube 10% yomholo (izisebenzi) noma 20% wemali eshibhile (yokuzisebenzela). Ukuncipha okwengeziwe kwemali efinyelela ku-650 000 ngaphansi kwengxenye 80CCD(1B) kutholakala ngeminikelo ye-NPS, ngaphezu kwengxenye engu-80CC.

Inhloko - dolobha Ithola Ukucishwa Nokukhethwa Kwemali

Izakhamuzi esezikhulile zingase zifise ukuthengisa impahla (njengendlu noma izabelo) ukuze zisekele umhlalaphansi. Intengo yeThost Act inikeza inkululeko yokunciphisa inzuzo yentela:

  • Ukukhulula 54: Inkokhelo etholeke enhloko- dolobha ende yesikhathi eside edayiswani lendlu yokuhlala uma imali efakiwe kwenye indlu ehlala kuyo phakathi neminyaka emibili (noma eyakhiwe phakathi neminyaka emithathu). Izakhamuzi ezikhulile zingatshala futhi ezibophweni zentela ezikhululekile ezimenyezelwa uhulumeni njengenye indlela.
  • Ukuhlukanisa 54EC: Inzuzo ingafakwa eziboshweni ezimisiwe (umz., REC, PFC) phakathi nezinyanga eziyisithupha ukuthatha ukukhululwa kuya ku-7650 lakh.
  • Ukuhlanganisa 54F:[ Ishwaba elithengwa ngenzuzo yenkokhelo yemali edayiswayo yanoma yiziphi izinto zesikhashana (ngaphandle kwendlu yokuhlala) uma lonke ukuhlolwa kwenetha kusetshenziselwa ukuthenga indlu entsha.
  • Phehlela i-Mortgage: Ngaphansi kwecebo lokushintsha isikweleti, izakhamuzi ezikhulile zingathola imali ngezikhathi ezithile ngokumelene nenani lendlu yazo. Inkokhelo enjalo ayiphathwa njengeholo, futhi akukho kukhokhelwa intela ngesikhathi sokuthutha.

Ukukhathalela Okukhethekile Izakhamuzi Ezisezikhulile Ezineminyaka Engu - 80 Nangaphezulu)

Abantu abaneminyaka engu - 80 nangaphezulu bajabulela umngcele ophakeme ngisho nangokwengeziwe wokukhululwa kwabantu abangu - 765 500 000 ngaphansi kombuso omdala.

  • Abadingeki ukuba bakhokhe intela kusengaphambili uma bengenayo iholo lebhizinisi noma lomsebenzi, bangakhokha intela efanele ngesikhathi sokuyibuyisela.
  • Ukuntengantenga ngokubuyiselwa kwentela eholayo kuphoqelekile kuphela uma ingqikithi yeholo labo idlula isilinganiso esiyisisekelo sokukhululeka. Nokho, uma kuthengiselwe ukuhlawuliswa noma ihhovisi elifanele, kufanele babhale phansi noma ngabe ingakanani.
  • Bangakhetha ukubusa okusha kwentela, kodwa ukuxoshwa okuphakeme kwabantu abangu - 765 500 000 kutholakala kuphela ngaphansi kombuso omdala.

Isu Lokulondoloza Okukhethekile Kwasebethathe Umhlalaphansi

Ngalé kweSigaba 80C, uhulumeni uye wasungula izindlela eziqondile zezakhamuzi ezikhulile ezinikeza inzuzo yentela cishe ngo - 066:

  • I-Supertive Mults Scheme (SCS) – Imininingwane: Kubantu abaneminyaka engu-60-pluction (noma 55-60 kulabo abathatha umhlalaphansi kwe-VRS noma i- supernuation). Izinga eliphakeme lokungena kwemali 7615 lakh. Inzalo ibukelwa ngokwekota; ye-Q1 FY20242425 iyi-8.2 p.a.ikhasimende likhokhelwa intela ngaphansi kwesithi “Ukuthola kweminye Imithonganiso” kodwa lingathiwa ngaphansi kwengxenye engu-80% ye-TTRCR.
  • [[NTL:0] Pradhan Mantri Vandana Yayoyana (PMVVY): Isu lempesheni yezakhamuzi ezikhulile ezineminyaka engu-60 egqebekile, ukunikeza impesheni eqinisekisiwe engu-8% p.a. iminyaka eyishumi. Imali yempesheni ayikhokhwa. Imali yemali yemali yemali ayifanele isiqephu samashumi amahlanu (ngaphandle kweminye imihumusho yangaphambili).
  • Isinga le-post Office Monthly Income Indime (POMIS): Izinga lenzalo 7.4% p.a. (kusukela ngoJuly 2024). Ukutshala okukhulu i-(a9 lakh (eyedwa) noma 7615 lakh (ephakathi). Ikhasi likhokhelwa intela kodwa lingahliswa ngokwengxenye ngengxenye ngengxenye ngengxenye 80TTTB.
  • Izindawo ezithengiswe ngeSithakazelo esiphezulu sezakhamuzi ezikhulile: Amabhange amaningi anikeza i-0.25% kuya ku-0.75% yenzalo eyengeziwe ezakhamuzini ezikhulile. Imali yesizayiselo ikhokhelwa ngokugcwele, kodwa ukushintshwa kwe-CTB kwesigaba sa-80 kuyasiza.

Izinhlangano Zokuhlela Intela Zezisebenzi Ezithathe Umhlalaphansi

Ukuze kubhekwe njengezinzuzo zentela, izakhamuzi ezigugile kufanele zithathe indlela eqhubekayo:

  • Qhathanisa ama-vs Amasha Entela: nemali ekhokhelwayo ekhokhwayo ngaphansi kwayo yomibili imibuso. Uma umkhokhi wentela ezibiza izikweli ngaphansi kwe-80C (761.5 lakh), 80D (760,000, 80TTB (760,000), futhi ngokunokwenzeka 80CCD (1B), umbuso omdala ngokuvamile uphumela enkokhisweni ephansi. Nokho, uma iholo liphansi futhi liphansi, amazinga ancishisiwe ombuso omusha angangcono.
  • Ukutshala izimali ngokufunda emasangweni amaningi okukhokha intela: ukuhlanganisa i-SCS, PPF, ne-NPS ukuhlanganisa isilinganiso se-761.5 lakh ngaphansi kuka-80C kanye nezinye ezingu-7650 000 ngaphansi kuka-80CCD(1B).
  • H H short 15H ukugwema iTDS: Uma ingqikithi yeholo laminyaka yonke ingaphansi kwesilinganiso sokukhululeka, thumela iForm 15H emabhange ukuze kungabikho TDS ehliswayo ngesithakazelo.
  • Imali yomshuwalense wesikhanyiso: Ngisho noma inempilo, ukuthatha umshuwalense wempilo kuqinisekisa ukuncishiswa kwemali engaphansi kuka-80D. Ngaphezu kwalokho, isakhamuzi esiphambili singabiza izindleko zezokwelapha njengentengo encitshisiwe uma sikhetha ukungathengi umshuwalense.
  • [[NTL:0] Intethelelo yezentengiselwano: Njengoba i-80TB ilinganiselwe kuma-760,000, izakhamuzi ezikhulile ezinenzalo ephakeme kufanele zicabangele ukushintshela ezinye izimali emishinini ekhululekile-gesi (umzk., PPF, izibopho ezikhululekile) noma ukugcina ifakthalo egameni lomngane womshado (uma futhi ziyisakhamuzi esikhulile) ukuze kutholakale izikweli ezimbili ezihlukene.

Kutuswa ukuba uthintane nochwepheshe wezentela, ikakhulukazi lapho usebenzelana nenzuzo yenhloko- dolobha noma impahla eyinkimbinkimbi. Ukuze uthole izikhombo ezingokomthetho, vakashelani umnyango wentela wewebhusayithi yemithetho nezindlela ezithuthukisiwe. Imininingwane eminingi kuyi-SCS ingatholakala e-Indiya Post, futhi ulwazi lwe-NPS luyatholakala kuyi-PS [[FLT: 4.]

Isiphetho

I-Indiya inikeza uhlelo olubanzi lwentela ukuze isekele izakhamuzi esezikhulile nezakhamuzi ezithathe umhlalaphansi ekulondolozeni inkululeko engokwezimali. Kusukela ekukhululweni kwemingcele ephakeme kanye nezikweleti ezikhethekile zomshuwalense wempilo ukuze kuhloselwe inzuzo yenzalo nempesheni, lezi zinzuzo zingawunciphisa ngokuphawulekayo umthwalo wentela phakathi neminyaka yegolide. Nokho, imithetho iyahluka ngaphansi kwemithetho yentela endala nemisha, futhi ihlale itshelwa ngezinguquko zezikhwama zemali, inzalo, imingcele yenzalo, nemingcele ekhethekile yemali edingekayo. Ngokusebenzisa imishini enjenge-SCSS, PPF, ne-NPF, nomshuwalense, abaholi abaholiyo, ngeke behlise intela yabo kuphela kodwa futhi bandise inzuzo, ukunyuka kokwehla kwemali egciniwe. Ngasontweni esilinganisweni se-[FLD [FF:] [F] [0]