Ukuhlelwa kwentela kuyisisekelo sokuphatha kahle ngokwezimali, ikakhulukazi ochwepheshe abasebasha eNdiya abaqala imisebenzi yabo eholayo. Ngokuthatha amasu alungile kusenesikhathi, ungawanciphisa ngokuphawulekayo amakhokhiwo akho entela, wakhe umkhuba omisiwe wemali, futhi ubeke iqophelo lokusungulwa kwengcebo yesikhathi eside. Lesi sihloko sinikeza isiqondiso esibanzi, esisebenzayo ekuhleleni ukukhokha intela esilungiselelwe ochwepheshe bamaNdiya abangaphansi kuka-35. Ngokuthatha amasu alungile, amashende okutshala imali, ukukhokha intela, ukukhokha intela, kanye nezihibe ezivamile [1] Zonke ngaphandle kwenkomba ebangela ukuba izindaba zentela ziwohlolwe.

Ukuqonda Isimiso Sentela SaseNdiya

Isimiso seholo lentela yaseNdiya sisebenza ngaphansi kwesakhiwo esisekelwe etsheni esisekelwe emuva esilawulwa uMnyango Wentela Wemali. Ngonyaka wemali 2024-25, izitebhu zentela ngaphansi kwe ezidala zomthetho wentela [ zinikeza izikweleti eziphawulekayo nentengiselwano, kuyilapho umbuso omusha wentela [[ unikeza amazinga aphansi kodwa ususa izikwehlisa kakhulu. Ochwepheshe abasha kumelwe baqonde ukuthi yomibili imibuso inciphisa ukukhokha intela yabo lapho ihambisana nezinhloso zabo zemali.

Ngaphansi kombuso omdala, ungathola izikweleti ezisukela ku-5% ngaphansi kwe-Progres 80C (kusukela ku-761.5 lakh), 80D (umshuwalense we-heath), 80E (inzalo yokufundisa), kanye nezinye. Umbuso omusha, osungulwe ngo-202020 futhi ubukelwe ngo-2023, unikeza amazinga aqala ngenani elingu-5% ngemali efike ku-76 lakh (ne-rebate) futhi unyukela emalini engaphezulu kwe-7615 lakh, kodwa ulahlekelwa yizimali eziningi. Uma uchwepheshe abasha abanokutshala imali okulinganiselwe ekuqaleni, umbuso omusha ungaba lula, kodwa uma kakade usebenzisa amathuluzi okugcina intela, umbuso omdala uvame ukukhokha imali eningi.

Esinye isici esibucayi ukuqonda isimo sakho sokukhokha intela [[FLT: 0]. Njengomqeqeshi osemusha osebenza eNdiya, cishe uyisakhamuzi. Nokho, uma uthuthela kwelinye izwe ukuze uyokwenza umsebenzi noma utadishe, ungaba umgcini-mkhakha, futhi ushintshele ekukhokheleni intela. Ngaso sonke isikhathi ukuqinisekisa ukuma kwakho unyaka ngamunye ngokwezimali ukuze ugweme izijeziso.

Ukuhlelwa Kwentela Okuyinhloko Kwabentsha Abangochwepheshe

Ukuhlela intela okuphumelelayo akukhona ukugwema ukugwenywa, kodwa kudinga ukulinganisela ngokomthetho amaphutha akho usebenzisa amalungiselelo e-Iname Tax Act. Ngezansi amasu anamandla kakhulu, ngalinye elichazwa ngemininingwane esebenzayo.

Ingxenye Eyinhloko 80C: IBasket Yenu Eyinhloko

Ingxenye 80C ivumela ukuhlaziywa kwemali ephelele oyitholile engu-761.5 lakh engqikithini yakho. Ochwepheshe abasebasha kufanele bakusebenzise lokhu ngokungcono kakhulu ngokukhetha amathuluzi anikeza kokubili imali egciniwe yentela nokukhuliswa kwemali. Ukukhetha kuhlanganisa:

  • [[NTL:0] Plublic Placent Fund (PPF): Isikhathi eside, i-authone ebuye yabuyisela imali ngecebo lokuyigcina elinokhiye elithatha iminyaka eyi-15. Isithakazelo sikhululekile. Inhloso yokuhlela umhlalaphansi.
  • I-Searchs Scheme ehlangeneyo (ELS): Izimali zomphakathi ezinesikhiyo seminyaka emithathu. Banikeza amathuba ezibuyelo ezingaphezulu futhi bafanelekela isiqephu samashumi amahlanu. Khetha amacebo aqondile ngerekhodi elihle lomkhondo.
  • Isitifiketi sokulondoloza iNational (NSC): Ithuluzi elimisiwe lokufika elineminyaka emihlanu. Isithakazelo sikhokhelwa kodwa sifanele ukuthengwa.
  • Employee Presentent Fund (EPF): Umnikelo wakho siqu ku-EPF (ukwehlela ku-12% womholo oyisisekelo) ngokuzenzakalelayo ufanelekela u-80C. Uma umqashi wakho enikeza ukhetho lwe-PF lokuzithandela, ungandisa izikweli zakho.
  • Umshuwalense wokuphila: AmaPromium akhokha inqubo yakho siqu yomshuwalense (noma umkakho/umkakho/izingane) afanelekile. Nokho, qinisekisa ukuthi imali eqinisekiswe iphinda-phindeka ka-10 imali ekhokhelwayo yokugwema intela ngemiphumela yokuvuthwa.
  • Imali ekhokhelwayo: Imali ekhokhelwa imfundo yesikhathi esigcwele yezingane ezimbili incishiswa ngaphansi kwe-80C (ukukhipha noma iziphi izindleko zokuthuthukisa noma iminikelo).

: Ungalindi kuze kube uMatshi ukuze ungenise imali. Qala ama-SIP anyanga zonke e-ELS noma unikele nge-PPF kusenesikhathi ukugwema ukujaha okugcina okungangeni qho futhi uzuze ekuhlanganiseni.

Ingxenye Ye - 80D Yemishuwalense Yezempilo

Umshuwalense wezempilo awukho nje kuphela ophuthumayo . Futhi unikeza intela. Ngaphansi kwe-Cate 80D, ungakhokha u-7625 000 ukuze ukhokhelwe wena, umngane wakho womshado, nezingane ezincike kuwe. Kubazali (uma izakhamuzi ezikhulile), isilinganiso singu-760,000. Uma sihlangene, uchwepheshe osemusha angadedela intela efinyelela ku-765 000 ngokuzifihla yena nabazali. Ochwepheshe abaningi abasha abakunaki lokhu, kodwa kuyindlela elula yokulondoloza intela uma isambazo sempilo silondekile.

3. Ukuvumela Indlu (HRA) Ngokunembile

Uma uyisisebenzi esikhokhela uholi ohlala endlini eqashiwe, iHRA yakho ngokwengxenye noma ikhululeke ngokuphelele ngaphansi kweSahluko 10(13A). Ukungakhululi kuncane kakhulu kwezintathu ezilandelayo:

  1. IHRA Yangempela
  2. 50% yeholo lakho eliyisisekelo (uma emadolobheni emetro) noma 40% (i-nonmetros)
  3. Intela yangempela ikhokhela i - 10% yeholo eliyisisekelo

Ukusho ukuthi i-HRA, kumelwe ube namathilidi okuqasha kanye ne-PAN uma intela yomnikazi wekhaya idlula i-761 lakh. Uma uhlala nabazali futhi ubakhokhele intela, ungasho ukuthi i-HRA ifuna ukuba ube nesivumelwano esingokomthetho sokuqasha ne-lista, futhi abazali bakho bamemezele iholo elikhokhelwayo emakhokhelweni abo entela. Nokho, qinisekisa ukuthi intela yokuqasha ingcono futhi ilingana namakethengiso.

4. Hlela Izingxenye Ozozithenga

Ngaphandle kweHRA, ezinye izakhi zeholo zingahlelwa ukuze kuncishiswe intela.

  • [[NTL:0] Ikhonveyance Linkdance: Igobolondo elifinyelela ku 76,600 ngenyanga (8819 200 ngonyaka) ukuze kukhokhelwe izindleko. Abaqashi abaningi balifaka njengemvume evamile.
  • Imvume esemthethweni: Ngaphambili ukukhulula okumisiwe okungu-765 000 kwakukhona, kodwa manje kuyingxenye yenkokhelo evamile yemali ehholwayo engu-760,000 (eqiniswe eHlabangeni-mali 2018). Isilinganiso esivamile sitholakala kubo bonke abasebenzi abakhokhelwe izindleko zezokwelapha.
  • Shiyani i-Orlective (LTA): Ukulahlekelwa izindleko zokuhamba ekhaya (umoya, isitimela, noma ibhasi) kuwe nomkhaya wakho. Lokhu kungathathwa kabili engxenyeni yeminyaka emine. Gcina izikweleti namathikithi.
  • [[NT.:0] I-Meal Coaps / Sodexo: Ivela kwabanye abaqashi, laba bakhululwe nge-7650 ngesidlo (ngokuzithoba kwimingcele). Banciphisa iholo lakho elikhokhelwayo ngaphandle kokuthinta ukugeleza kwemali.
  • [[NTL: 0] I-Car /Driver Linknce: Uma umqashi wakho enikeza imoto ukuze isetshenziswe ngokomthetho, inani le-perquise liphansi, kodwa ungafuna futhi izindleko zokuyinakekela njengenciphiso uma usebenzisa imoto yakho siqu emsebenzini.

Ibalulekile: Ungafaki imali eshibhile ngaphandle kwezindleko zangempela. Umnyango wentela uhlola iHRA ephezulu ngaphandle kwentela ehambelanayo, futhi ngokungenangqondo imvume yokuhamba.

Ukukhipha iNhloko Entsha Yentela ngezeNkathi Ezidala

Umbuso omusha wentela (owumiselwe kusukela ku-FY 2023-24) unikeza izilinganiso zentela eziphansi kodwa unciphisa kakhulu. Kumuntu osemusha onolwazi oluyimali eshibhile efinyelela ku-76.5.5 lakh, umbuso omusha ungasiza ngenxa ye-rebate ngaphansi kwesigaba 87A (akukho intela enikezwa i-767 lakh). Nokho, uma unezikwehliselo eziphawulekayo (PF, ELS, HRA, inzalo yasekhaya, njll), umbuso omdala ungaqhubeka usindisa. Sebenzisa i-bala lentela elikhona kuwebhusayithi yentela [[FLT:] ukuqhathanisa kokubili unyaka ngamunye.

Uma nje usukhethe umbuso unyaka, ngeke ushintshe lowonyaka. Nokho, ungashintsha phakathi kwemibuso eminyakeni eyalandela ngaphandle kokuba ungumnikazi webhizinisi.

6. Ukutshala Imali Ezindaweni Ezinqunywa Intela

Imali egciniwe yeminyaka emihlanu emisiwe (ama-FD) namahhovisi eposi afanelekela i-Fongezo eziqinisekisiwe ze-FR 80C. Inzuzo etholakalayo ikhokhelwa njengemali yakho eshiwe. Ochwepheshe abasebasha abasesibayeni sentela esiphansi bangathola ama-FD ewusizo emigomweni eseduze, kodwa i-ELSS noma i-PPF ngokuvamile inikeza izinxephezelo ezingcono zeposi. Sebenzisa i-FD kuphela uma usengozini futhi udinga usuku olumisiwe lokuvuthwa.

7. Imfundo Yokuthakazelela Isithakazelo (Imfundo 80E)

Uma uthathele izifundo eziphezulu (wena ngokwakho, umngane womshado, noma izingane), inzalo ekhokhwa ngayo isuke ingasebenzi ngaphansi kwe-Ctement 80E futhi ingenamkhawulo ophezulu. Ukuthengwa okukhona ngeminyaka engu-8 kusukela ngonyaka oqala ukukhokha uthishanhloko. Lokhu kuyinzuzo enkulu kochwepheshe abasha abasanda kuqeda izifundo zabo. Ngisho noma ungeyena umfundi (umzekelo, uthathele ingane yakini imali), ungabe usakhokha intengo uma ungumkweleti ongokomthetho.

8. Izinzuzo Zasekhaya Ezizinhle

Uma unekhaya futhi ukhokha imali obolekiwe, ungasho ukuthi:

  • [[Umthetho:0] Inkokhelo ye-Principal: Ngaphansi kwesiqephu 80C (ukwehlela ku 761.5 lakh).
  • Inkokhelo enkulu emalini ebolekwayo yempahla ematasa: Ukunyuselwa ku-762 lakh ngaphansi kwesiqephu 24(b). Ngempahla ebolekwayo, inzalo yonke isuke ingena noma iqhathaniswa nezinye izimo).
  • Umthengi wasekhaya wesikhathi esingaphambili uyazuza: Inzuzo eyengeziwe yenzalo ethathwe ekhaya ukuze kuthengwe indawo eya ku-PNG45 lakh (Umnikelo wama-80EA). Lemali itholakala kuphela ngokukhokha imali evunyelwe ku-FY 2019-20 kuqhubeke. Hlola inzuzo.

Kubantu abasebasha abangochwepheshe abathenga ikhaya, lezi zikweletu zinganciphisa kakhulu iholo lakho elikhokhelwayo.

Izinqubo Ezithuthukile Nezithako Ezengeziwe

Ngaphandle kwenkokhelo evamile, kunamalungiselelo amancane angaziwa anganciphisa umthwalo wakho wentela ngokwengeziwe:

Iminikelo kuCharitable Institutions (Iminikelo 80G)

Iminikelo egunyaziwe ifanele ukuncishiswa imali elinganiselwa ku-50% noma 100% yemali enikelwe, elinganiselwa (ngokuvamile elinganiselwa ku-10% yemali eshintshwe ngokuphelele). Qinisekisa ukuthi uthola i-lishi esemthethweni enenombolo yokubhaliswa ka-80G. Ochwepheshe abasha, ngisho neminikelo emincane yokusekela inganezela.

b. National Pension System (NPS) – Ingxenye 80CCD

I-NPS inikeza okunye ukuhlawuliswa okungu-7650 000 ngaphansi kwe-Ingxenye 80CCD (1B) ngaphezulu nangaphezulu kwesilinganiso se-761.5 lakh ku-80C. Iminikelo yomqashi wakho ku-NPS (kusukela ku-10% yomholo oyisisekelo) futhi ikhululwe ngaphansi kwe-CCCD (2) futhi ayihlanganisiwe emalini engu-80C. I-NPS iyimali ephansi kakhulu yokutshala umhlalaphansi, nakuba inesivalo esingeni lokufinyelela eminyakeni engu-60. Ochwepheshe abasebasha abanesikhathi eside somkhathi bangazuza ekuchayekeni nasemalini yentela.

Isithakazelo Sokugcinwa Kwendaba Nezimemezelo Ezinqunyiwe

Ingxenye 80TTA ivumela ukuhlaziywa kwemali elinganiselwa ku-7610 000 yenzala ehhhliswe ngama-akhawunti emali (ihhovisi lase-posi noma ibhange). Kubantu abaneminyaka engu-60 nangaphezulu, i- 80TB inikeza isilinganiso esiphakeme se-760,000. Kodwa kochwepheshe abasebasha, intengo engu-310 000 ivame ukunganakwa − uma une-akhawunti yokulondoloza imali elinganayo, qiniseka ukuthi lokhu kuyiqiniso.

d. Ivela kweminye imithombo – Inhloko - dolobha

Uma utshala imali emasheya noma emalini yombango, ungathola inzuzo yesikhashana noma yesikhathi eside. Inzuzo yenhlokomo yesikhathi esifushane (ibonakala ingaphansi kwezinyanga eziyi-12) ikhokhelwa nge-15%. Inzuzo yesikhathi eside ngaphezu kwe 031 lakh ikhokhwa nge 10% ngaphandle kokukhomba. Intelezi ivuna-losi (ukukhokha inzuzo engasetshenziswa kakhulu ukuze inciphise inzuzo [“imali encitshisiwe, ingathiya icala lakho. Nokho, khumbula imithetho ethatha isikhathi nentela yokuthenga.

Amaphutha Avamile Ochwepheshe Abasha Ekuhleleni Intela

Ngisho noma benezinhloso ezinhle, abaningi bawela ezihideni ezinciphisa imali abayigcinile noma zilindele ukuba bazihlole.

  • Ulinde kuze kube uMatshi ukutshala imali:[ Imali yokugcina ihilela ukukhetha okungalungile (umzk., ukuthenga imikhiqizo yomshuwalense ongayidingi) noma ukuphuthelwa amathuba okutshala imali. Qala ekuqaleni konyaka wemali.
  • Awugcini ubufakazi obanele: Ngisho noma ufaka imali ngokufanele, udinga amalishi, izimemo, nezimemezelo. Ukulahlekelwa kungabangela ukungavumeli izikweleti zemali phakathi nokuhlola. Gcina incwadi yenombolo yazo zonke izincwadi zentela.
  • Imali eholwayo ehholo ngokukhulula noma ngemigexo esecaleni: Uma uthola imali emsebenzini okhululekile, kumele kushiwo. Ungasho izindleko zebhizinisi ngokumelene naleyomali eholwayo, kodwa futhi ukhokhe intela yangaphambili uma ingqikithi yemali yakho yentela idlula 7610 000. Ukuhluleka ukwenza kanjalo kudonsa inzalo ngaphansi kwengxenye 234 B ne-234C.
  • Ukubheka iTDS emholweni: kuqinisekisa umqashi wakho ukuthi unemithombo yemali ethola imali eninzi. Uma unemithombo eminingi yeholo, i-Fom 12B ukuze unikeze ubufakazi bokutshala imali ngesikhathi. Ngaphansi kokubhalisa intela iholela esikweletini esikhulu sokufaka intela, kuyilapho intela ekhuphulene nemali yakho ibopha imali ngokungadingekile.
  • Ukuhlukanisa umbuso wentela ongalungile ngaphandle kokubala: Abanye ochwepheshe bakhetha ngokuphuphuma umbuso omusha ngenxa yamazinga aphansi kodwa balahlekelwe yizikweli ezibalulekile. Ngaso sonke isikhathi babala womabili ama-ohulumeni ngokusebenzisa umbalo wentela wesikhulu [.]
  • Ukungafaki ishekethi ngisho noma iholo lingaphansi kwesilinganiso esikhokhelwayo: Ukubuyisa (ITR) kuyasiza ekusho ukuthi i-TDS, ukumisa umlando wezimali wezicelo zemali, nokuqhubekela phambili ukulahlekelwa. Ngisho noma iholo lakho lingaphansi kwesilinganiso sokukhulula, amafayela ngokuzithandela.

Ukuhlela Intela Ngemigomo Yezimali

Ukuhlelwa kwentela akumelwe kube umsebenzi owedwa. Kufanele kuhambisane necebo lakho lezimali elibanzi. Ngokwesibonelo, umgomo wakho wesikhathi esifushane (ukuthatha iholide eminyakeni emibili) ungaxhaswe ngemali ephindaphindwayo, kuyilapho umgomo wakho womhlalaphansi wesikhathi eside uhambisana ne-PPF noma i-NPS. Sebenzisa lesici esilandelayo:

  • [ Imali encishisiwe: Igcina izinyanga ezintathu-6 zezindleko esikhwameni soketshezi noma ebhange. Isithakazelo sikhokhelwa, kodwa uketshezi lubalulekile.
  • [[INTLA:0] Intengo: Iqinisekisa impilo eyanele nomshuwalense wokuphila (okwelabancike) ngaphambi kokutshala imali egciniwe yentela. Ungathengi umshuwalense kuphela ukuze uthengiswe intela uma ingekho isidingo.
  • [ Inzuzo:[ Max e-EPF, PPF, neminikelo ye-NPS. Uma uqala ngaphambili, uzuza kakhulu ngokuhlanganisa nokukhula okukhululekile.
  • Imali esekelwe kuGoal: Sebenzisa i-ELS ekusebenziseni imigomo ephakathi-kamuva (iminyaka engu-3-5) ne-PPF isikhathi eside.

Ukuhlehlisa Intela Yakho: Ukubukeza Ngejubane

Uma uqeda ukuhlela, ukubuyisela ijubane kuyisinyathelo sokugcina. Ochwepheshe abaningi abasha bangasebenzisa i- TR-1 (Sahj) ifomu uma benemali, impahla eyodwa, neholo lendlu, nemali evela kweminye imithombo (ngaphansi 7650 lakh). Inzuzo yenhlokomo noma izakhiwo eziningi zendlu, sebenzisa ITR-2. Ihele ku-I-Intact ku-ikhasimende ye-inter.

  1. Faka inani le-akhawunti yakho yasebhange njengelibolile.
  2. Qinisekisa zonke izingozi zeTDs ezivela eForm 26AS naseAIS (Anual Informationment).
  3. Bikelani kahle zonke izimali enizitshalayo.
  4. Iqongelela ukubuya phakathi nezinsuku ezingu - 30 usebenzisa i-Aadhaar OTP, ibhange lenetha, noma ezinye izindlela.

Uma uthola iphutha ngemva kokubhala phansi, ungabhala ibuya elibukeziwe phakathi nonyaka omisiwe (ngokuvamile ngo - December 31 wonyaka ozayo ongokwezimali).

Isiphetho

Ukuhlela intela kochwepheshe abasebasha eNdiya akukona nje ukusindisa izinkulungwane ezimbalwa zama-rupees. Kuwukwakha umkhuba wokulondoloza nokutshala imali. Ngokusebenzisa i-gate 80C, 80D, 24(b), kanye namanye amalungiselelo, unganciphisa intela yakho uma ukha i-corpus yesikhathi esizayo ngesikhathi esisodwa. Isihluthulelo siwukuqala, ukuhlola ama-vs amadala. Unyaka ngamunye, gcina amarekhodi aconekileyo, futhi ugweme amanqamu anqamu. Ekugcineni, cabangela ukubuza umgcini-mali [[FLT:] noma u-SEBI obhaliwe ezimali uma isimo sakho sezimali siyinkimbinkimbi. Ngokuhlela kwakho okuhleliwe intela, ungaguqula ukukhokha ingcebo eqinile.