Intela yokukhokha intela ekhokhwayo ayivamile ukudida. Phakathi kokukhokha intela ekhokhayo ekhokhwa ngezindlela eziningi (ITR), ukulandelela izinqumo ezimenyezelwe kuyi-Union Bactal, nokuqonda uhlelo olujikelezayo lwezikweleti, ukukhulula, nokuzibophelela, ngisho nezimfuneko ezivamile, zingadida. Izisebenzi ezikhokhelwayo, abanikazi bebhizinisi, abakhokheli bentela, nababekeli bezimali ngokufanayo, ingozi yokwenza iphutha elibizayo, okuthi uma kungena ngokomthetho kunyuswa intengo ephezulu. Ukuhlola uchwepheshe wentela ofanelekayo ngaphambi kokuhlela intela kungaguqula lokhu okuhlangenwe nakho kube ukuvivinya ukuvivinya izindleko zemali. Ngaphandle kokulungisa nje amafomu okulungisa, ukukhokha intela okusemthethweni, ukukhipha intela yakho ngaphandle, nokunikeza izinyathelo ezingeni eliphambili lemali. Lesi sihloko sihlola izinzuzo eziphambili zezentengongongongosi emalini enkulu, inzuzo yokukhetha inzuzo yemali enkulu.

Ukuqonda Ukubukeka Kwentela YaseNdiya

Isimiso sentela esiqondile saseNdiya silawulwa yi-Inone Tax Act, 1961, elungiswa cishe ngonyaka. I-Central Board of Direct Confect Intest Committee (CDT) iqukethe izindingilizi, izaziso, kanye nezicaciso ezingathinta indlela inzuzo ehlelwa ngayo, indlela izikweleti ezithiywa ngayo, nendlela imicimbi emisiwe elawulwa ngayo. Njengesibonelo, ukumiswa kombuso omusha wentela ngaphansi kwecandelo 115BEC (Ukuhlelwa kwabantu ngabanye) kusuka kuFY 2020 kuya ku-1, ukulungisa okulandelayo, kanye nokushintsha okuqhubekayo kokukhetha uhulumeni omdala, nokuncishintshwa kwemidayo okuyinkimbinkimbi. Ngokufanayo, ukuphatha intela yenani elizimele (izenziwa ngokusemthethweni, NFTS), ukuzuza inzuzo kanye nenzuzo ehlawulwayo, ukulahlekelwa kwenzuzo yenzuzo yomphakathi ngamunye, kanye nenzuzo yenzuzo yangaphandle kwenzuzo yangaphandle.

Ngaphezu kwalokho, ikhalenda elilandelwayo alihlanganisi nje usuku lokubuya kwaminyaka yonke olufanele (ngokuvamile ngoJuly 31 kubantu ngabanye, onwetshwe eminyakeni ethile), kodwa futhi nezinsuku zentela ezimisiwe, ukubhalisa intela okumelwe kwenziwe (ngezikhathi ezithile), kanye nokufaka intela yeZikhangiso (Inani lesithathu le-CB/3CD) noma ukudlulisa imibiko. Imali yokuvala izindleko zamuva, ukuthululwa kwemali, noma ukubikwa kwemali okunganembile kungakhula ngokushesha. Uchwepheshe wentela uhlala unalezibophophophopho futhi ukugwema izinkinga ezidingekile zemali nezomthetho.

Izinzuzo Eziyinhloko Zokuxhumana Nomthengisi Wentela

Ukunemba Nokuphelele

Enye yezinzuzo ezisheshayo zokusebenza ne-Akhawunti Yemali egciniwe (CA) noma umeluleki wentela yisiqinisekiso sokuthi i-ITR yakho ilungiselelwe kahle. Iziphambeko ngokuvamile zivela ekuhlelweni kabi kweholo (umz., ukuphatha inzuzo yezimali njengenzuzo yebhizinisi noma ngokuphambene), ukukhipha inzuzo emali egciniweyo noma egciniwe, noma ukuhluleka ukubika inzuzo evela empahla yangaphandle noma i-cypocrycurecrecy. Uchwepheshe uqoqa zonke izincwadi ezisem, izimemezelo zokutshala izimali, ukuqasha amafayina, ukuzuza izitatimende zemali, ukukhokha izimali, futhi kuqinisekisa ukuthi yonke inzuzo ishiwo kahle. Lokhu kunciphisa ingozi yokwamukela isaziso eMnyango lwezente ngaphansi kwengxenye 1431.1 noma ukuhlola ngaphansi kwengxenye (16)

2. Izithunzi Nezihlengo Ezinamandla

Umthetho wentela waseNdiya unikeza intethelelo ehlukahlukene kakhulu (ngaphansi kweSahluko VI-A, 80D, 80E, 80E, njl.) kanye nokungahlawuli (umz., HRA ngaphansi kwengxenye 10(13A), LTA ngaphansi kweSigamu 10(5), iholo lezentengo). Nokho, abakhokhi abaningi bentela abahluleka ukuthenga zonke izinzuzo ezifanele ngenxa nje yokuthi abazazi. Uchwepheshe wentela angawathola amathuba okungenzeka ukuthi uye wawakhohlwa (umthelela ngomzekelo, i-80CCD(1B) yomnikelo owengeziwe we-R150 000 (NPS), noma ukukhokha intela encishisiwe ngaphansi kwe- 89 yenkokhelo. Abanikazi bebhizinisi, i-RD, inzuzo ephambili yezentengosi yeze yezentengozohwebo, futhi ihliswa ngenkongosi enkulu.

  • Ukutshala izimali ngo-80C:[ PPF, ELS, imali yomshuwalense wokuphila, izindleko zokukhokhela, ukukhokha imali ebolekiswayo esekhaya - ochwepheshe basiza ukuhlela i-portfolio yakho ukuze igcwalise isilinganiso se-761.5 lakh.
  • [[UMTL:0] Imali yomshuwalense we-Health: Ngaphansi kwesiqephu 80D, ungafaka ku-7625 000 (ku-765 000 ku-650 000) kanye nabazali abengeziwe.
  • [ Inzalo yokuboleka ekhaya: Ukuboleka imali elingana ne 762 lakh ngaphansi kwesiqephu 24(b) sempahla yokuzisebenzela; ochwepheshe bangaqondisa futhi ekuthengeni isiqephu 80EEA kubathengi besikhathi sokuqala.
  • Iminikelo: Ukubala Okufanele ngaphansi kwesiqephu 80G, kuhlanganise nokuthola imingcele yemali ecacisiwe.

3. Ukulondolozwa Kwesikhathi Okuphawulekayo

Ukulungisa nokuhlela intela kuhilela ukuqoqa amabhukwana, amafomu okuqonda (ITR-1 kuya ku-ITR-7), inzuzo yokubhala i-commoter, ukusebenzisa izincopho, nokuqinisekisa ukubuya. Kumuntu onemithombo eminingi yemali noma izimali zokutshala imali, lokhu kungathatha amahora amaningi okucwaninga nokuhlola. Uchwepheshe wentela uphatha wonke umsebenzi, kusukela ekuqoqweni kwezincwadi kuya ekwakhekeni, ngokuvamile engxenyeni yesikhathi ozosisebenzisa. Lokhu kukukhulula ukuba ugxile emsebenzini wakho noma ebhizinisini lakho lapho uqinisekisa ukuvunyelwa. Ochwepheshe abaningi banikeza futhi unyaka wonke ukusekela ukuhlelwa kwentela, benza inqubo yokufaka ikhokhiwoli kanyaka wonke.

4. Ukuncintiswana Okungokomthetho Nokulahlwa Kwamacala

Izikhulu zentela zaseNdiya ziye zathola ukwaziswa okunemininingwane ebanzi, zisebenzisa ukwaziswa okuvela emithonjeni enjengebhange, ukuthengiselana amasheya, izimali, kanye nempahla ukuze ziphinde zigcwalise futhi zibone ukungavumelani. Ukungavumelani phakathi kwemali ekhona ebikwayo nalokho umnyango wentela onakho ogciniwe kungabangela isaziso esizihambelayo noma ukuhlola. Uchwepheshe wentela usiza ekuqinisekiseni ukuthi ukubuya kwakho nemininingwane yomnyango (noma kunikeza ukubuyisana okusemthethweni lapho ingekho). Uma uke wathola isaziso (impela ngesicelo esithile, noma ukuhlola okugcwele, noma ukuhlola okunochwepheshe kungakumelela phambi kwesikhulu esihlola, ukusabela kokulungisa, nokuqondisa ngenqubo. Lokhu kunciphisa ukucindezeleka nokuchaphaza komthetho lapho abantu abaningi besingatha izindaba zabo kuphela.

5. Ukuhlelwa Kwentela Okuhlelekile Kwesikhathi Esizayo

Inani lochwepheshe wezentela lidlulela kakhulu ngalé kononyaka wokuhlela. Ochwepheshe bangakusiza ukuba uhlele izinqumo zakho zemali phakathi nonyaka wonke ukuze unciphise intela yakho yesikhathi esizayo. Ngokwesibonelo, bangaluleka ngengxube engcono yemiholo edingwayo (HRA, LTA, izikhokhi zokudla, njll.), batusa ukushintshela phakathi kwemithetho yentela emidala nemishayo, esikisela izimoto zokukhokha intela ezilinganayo, futhi zikuqondise lapho uthengisa impahla ukuze uzuze intela ephambili. Kubaphathi bebhizinisi, amasu anjengezindleko zokuhlelwa kwemali, ukuhlelwa kwemisebenzi yezebhizinisi (i-proftware yomphakathi nezokuphatha). Ukuhlela komuntu siqu kusikisela ukukhokha intela.

Ubani Odinga Isiqondiso Esiqotho?

Nakuba bonke abakhokhi bentela bengazuza eselulekweni sochwepheshe, amaqembu athile akuthola kubaluleke ngokukhethekile:

  • Abasebenzi abakhokhelwayo abahola imali esele: Umsebenzi weFreelance, iholo lokuqasha, inzuzo yemali etholakala emasheya noma empahla, inzalo evela emithonjeni eminingi.
  • Abanikazi bezentengiselwano nabathengisi: Ukuphumelela kwezinzuzo zebhizinisi (i-TITR-3 noma ITR-4), ukulungisa izincwadi, izimfuneko zokufuna ukuhlawuliswa kwentela ngaphansi kwe-Gatemplate 44AB, ukuhlanganiswa kwe-GST.
  • Inkululeko nezisebenzi zezezomnotho: ngokuvamile ihlela kabi izindleko, ihluleka ukuthola izikweleti ezikhokhelwe ngochwepheshe, noma inganaki izibopho zentela zangaphambili.
  • Abantu abanonethi omkhulu (HN): Umboko wobukhoma kuhlanganise nempahla yangaphandle, ukwethenjelwa, izakhiwo eziningi, iminikelo emikhulu yokuphana, kanye nokuhlelwa kwendawo okudingekayo.
  • [[QUT:0] AmaNdiya awumholi-Non (NRIs) kanye nokubuyela izakhamuzi: ukukhokhiswa kweholo langaphandle, ukuvinjelwa kwentela okuphindwe kabili (DTAA), ukubuyiselwa, nokungadingi okucacile njengesiqephu 10(4) ne-10(5).
  • [ Abantu abathole isaziso sentela: Ukumelelwa kochwepheshe kungaxazulula izimpikiswano ngokushesha futhi ngokuphumelelayo kakhulu kunokuzenza wena ngokwakho.

Izinhlobo Zochwepheshe Bentela Ziyatholakala ENdiya

Ukuqonda izigaba ezihlukene akusizi ukuba ukhethe izinga elifanele lenkonzo:

  • Abaquli be-Akhawunti (CA): iqondiswa yi-Institute of Chartered Accounts of India (ICAI), i-CAs ifanelekela ukusingatha ukuhlolwa kwentela, imelelwa amakhasimende phambi kwezikhulu zentela eholi, futhi inikeza izinkonzo zentela ezibanzi nezikhokhelo. Izindaba eziyinkimbinkimbi noma eziphezulu, i-CA iyikhoshawo engcono kakhulu.
  • [[AKT: 0] Izincwadi ze-'Actum': Kaningi] abantu ababenolwazi olunzulu ngomthetho wentela. Bangase bakhethe intela eqondile, GST, noma zombili. Hlola amafakela kanye nomlando wabo ngaphambi kokuba bangene.
  • I-Tax Returns (TRP): Igunya lomnyango wentela ofikayo ngaphansi komlungisi weTax. Baqeqeshelwe ukusiza ngemifantu eyisisekelo (ITR-1, ITR-4, I-ITR-4) kubantu ngabanye namabhizinisi amancane. Ifanele ukubuyiselwa ngokuqondile.
  • Intenet Trust Falts ehambisana noxhaso lwe-Expert: Iziteshi eziningana zinikeza i-progree ehambisana nokuthola i-software ye-CAs lapho ifunwa. Lokhu kuhlanganisa ukukhululeka kanye nokuphathwa kochwepheshe.

Kungakhathaliseki ukuthi uhlobo luni, qinisekisa ukuthi uchwepheshe ufaka i-PAN esemthethweni futhi abhalise (isib. inani lamalungu le-CA). Ngezindaba ezihilela ukubheka intela, u-CA osebenzayo kuphela ongaqinisekisa imibiko.

Izingozi Ezivamile Lapho Ukukhokha Intela Kuyimpicabadala

Abaningi abagcina abakhokhi bentela bewagcina ngamaphutha ochwepheshe bentela:

  • Ukuhlukanisa isimo esingalungile se-ITR: ngokwesibonelo, ukusebenzisa i-ITR-1 uma unenzuzo yentambo noma iholo lebhizinisi/inguquko kuholela ekwahlukaneni.
  • [ Inzuzo evela kuma-akhawunti angaphandle: Ngisho ne-akhawunti yebhange yangaphandle engasasebenzi enokulinganisa okungaphelele kumelwe ivezwe. Ukwehluleka kungadonsa izijeziso ezinzima ngaphansi koMthetho we-Black Money Act.
  • Umbiko onembile wenzuzo yenhloko- dolobha: Awusebenzisi isikhombo esilungile inzuzo yenzuzo yenzuzo yentambo yesikhathi eside ekwakheni impahla noma izimali zokwabelana.
  • [ Ihlela ukukhokha intela yangaphambili: Abantu abasebenza bona ngokwabo ngokuvamile bakhohlwa ukukhokha intela yangaphambili ngengxenye eyodwa kwezine, okuphumela esithakazelweni ngaphansi kwe ngxenye 234B ne 234C.
  • Azisho ukuthi ziboleka iTDS: TDS ekhutshwe abaqashi noma amabhange ingavela kuForm 26AS; uchwepheshe usiza ukubuyisana nokusho.
  • Ukubheka ubala okusha kombuso wentela: Abasebenzi abathengwayo bangakhetha umbuso ongalinganisiwe ekuthengeni kwabo intela.

Indlela Yokukhetha Umshushumbisi Wentela Ofanele

Ukukhetha uchwepheshe ofanele kubaluleke njengesinqumo sokuthintana naye.

  • Ukuhlanganisa nezimpawu: ezidingweni eziyinkimbinkimbi, khetha i-CA enesitifiketi esisemthethweni sokuzijwayeza. Qinisekisa ukuba ilungu le-ICAI (icai.org[).
  • [[[NT.0] Ukungaguquguquki ngesimo sakho esiqondile: Buza ukuthi bawasingatha yini amacala afana naweyakho(umz., iholo elifihlwayo, intela ye-odar-odar, noma ama-'sciending'.'
  • Ukubona ngaphaya: Ukucela ukucatshulwa okucacile ngaphambili. I-Fees iyahlukahluka kakhulu: ukufakwa kwe-ITSS kungabiza 76500-76000, kanti ibhizinisi eliyinkimbinkimbi liyabuya noma ukumelelwa kwe-'pist' lingasebenza 760,000-650 000 noma ngaphezulu.
  • Imibono nezikhombo: Ama-Testimonial noma ama-heaterrial avela kontanga, ikakhulukazi lawo asemisebenzini efanayo, angabonisa ukwethenjelwa.
  • [ Ukuhlanganisa nokutholakala: Bazoyiphendula imibuzo yakho elandelayo? Ingabe banikeza ukusekela konyaka ozungezekile noma phakathi nenkathi yokuhlela?
  • iSoftware nobuchwepheshe: Ifemu eziningi zisebenzisa amatheku e-partal ukugcwalisa idokhumende nokulungisa, ziphinde zihlele inqubo.

Ukuze uthole isiqondiso esingokomthetho sokukhetha uchwepheshe wentela, ungabhekisela emalini ye-CBDT e-[FOT] comamassinidia.gov.in nasekhoneni le-ICAI lokusebenzisa i-CAS.

Ukubaluleka kwentela yeNkonzo yoMsebenzi wentela kachwepheshe

Abanye abakhokhi bentela bayanqikaza ngenxa yemali ehilelekile, kodwa izindleko zosizo lochwepheshe ngokuvamile zincishiswa imali engase ilondolozwe futhi zibekwe engozini. Cabangela lokhu:

  • [[NTL:0] ukugwema ukukhokha: Ukufakwa kwecala kwamuva ngaphansi kwesigaba 234F kungaba ngu-610 000. Ngaphansi kokubika izijeziso ngaphansi kwe Galelo 270A kungaba ngu 50% wentela ehholo elingabikwanga kahle.
  • [ Izindawo eziphambili:[ Ochwepheshe bavame ukuveza izikweleti ezinganakwa eziholela ekunyukeni kwemali, ngezinye izikhathi ezidlula imali ngokwayo.
  • [ Imali egcinwe kakhulu: Ukuhlela intela ngokufanele kugwema inzalo (manje 1% ngenyanga ukulibala).
  • Inani lesikhathi: Amahora owagcinayo angabhekiswa emisebenzini yokuhlela iholo noma ekuzijabuliseni.
  • [[[UMTL:0] Ukuthula kwengqondo:[ Ukwazi ukubuya kwakho kuvumelana futhi kulungiselelwe ngokwemisebenzi kunciphisa ukukhathazeka ngezixwayiso zesikhathi esizayo.

Kumuntu okhokhelwayo okhokhelwayo onezimali ezilinganiselwe, imali ye-CA (76000-76000) iyintengo encane yokunemba nokuthengwa okuphelele. Kumninimabhizinisi noma iHNIS, izindleko ziyingxenye yenani lokuhlela intela ehleliwe kanye nokuphatha izingozi.

Ukuhlelwa Kwentela Okuwusizo Ngaphandle Kokuphangwa

Ochwepheshe bentela banikeza inani elidlulela ngalé kokubuya kwaminyaka yonke.

  • [[NTL:0] Uhlelo lokufaka intengo: Ukuhlela ukukhetha kwakho ukutshala (ELS, PPS, NPS, Sukana Samridhi, njll.) ngemigomo yakho yokubeka intela neprofile yengozi.
  • [[I-FLT:0] Ukwakhelwa kabusha: Ukuhlanganisa ngokulinganayo izakhi ezinjenge HRA, LTA, iziqinisekiso zokudla, kanye nezinzuzo ezinikezwa umqashi ukuze kuncishiswe intela.
  • Ukuhlela ngokwesifundazwe nokulandelana: ukwakha impahla nemali ephathisiwe ukunciphisa umsebenzi wefa (nakuba sekuqedwe eNdiya) futhi uqinisekise ukudluliswa kwengcebo ngokushelelayo.
  • Ukwakhiwa kwezebhizinisi nokuhlelwa kabusha: Ukukhetha phakathi kwepropritashishi, ubudlelwane, i-LLP, noma i-oyile yangasese elinganiselwe ekubekeni intela nokulalela.
  • [[[INTRAWU:0] Intela ye-FEMA ne-NRI: Isiqondiso ekubuyiselweni kwezwe, isimemezelo sempahla yangaphandle, nokukhululeka kwentela okuphindwe kabili ngaphansi kwe-DTAA.
  • [[UMTL:0] Ukusekela kokuhlanganisa: Uma uthola isaziso noma ukhethwe ukuba uhlolwe, uchwepheshe angakumelela futhi axoxe.

Ama-CAs amaningi anikeza futhi isikhangiso se-GST, ukudlulisa intela, nentela yomhlaba wonke kubathengi abasebenza ngemisebenzi enqamule imingcele. Ukubopha uchwepheshe wentela njengomphathi wentela ojikeleza unyaka kunomshini wokugcina isikhathi esinqunyiwe uveza izinzuzo zemali ezinde.

Isiphetho

Isimiso sentela saseNdiya sisebenza kakhulu futhi sihlelwa kakhulu, senza ukuqondisa kobuchwepheshe kube yinzuzo kunoma ubani othatha impilo yakhe ngokwezimali ngokungathi sína. Ukuhlola uchwepheshe wentela ngaphambi kokuhlela kuqinisekisa ukuthi ukubuya kwakho kunembile, kuyavumelana ngokugcwele, futhi kulungiselelwe ukuthengwa okuphelele. Ngalé kwenkathi yokukhokha ngokushesha, lezizisebenzi zikusiza ukuba uhlele kahle, ugweme izijeziso, futhi uqaphele ukubhalisa noma ukuthenga ngemali ngokuqiniseka. Imali oyikhokhayo iyintengo encane yesikhathi esigciniwe, imali egciniwe, futhi ivikelekile engokomthetho. Kungakhathaliseki ukuthi ungumqashwa okhokhelwayo, umnikazi webhizinisi, noma umni wemali, noma umnikezi wentela ofanelekayo ayikhokhisi okunga okungantengo okuko okuko okuko okuko okuko okuyo ekuhleleni ukuthula kwengqondo. Uma uhlola ulwazi oluthembekile ngesimiso somthetho noma ucingo oluthembekile, ukhuluma ngesimiso se-IArine.