Ukumenyezelwa Kwentela YoMdali Abanezinombolo ENdiya

Umdali wezomnotho eNdiya uye wabona ukukhula okusheshayo eminyakeni emihlanu edlule. Izakhiwo ezinjenge-YouTube, Instagram, Facebook, shandchat, ne Moj ziye zasiza izigidi zabantu ukuba zithole inzuzo ngokuveza amavidiyo, ukubhala, ukuthwebula izithombe, ukuphila, nezinye izinhlobo zemishini. Nokho, abadali abaningi abaqapheli izibopho zabo zentela, okuholela ekungeniseni izindleko ezingekho 766lince kunye nezijeziso ezingalindelekile. Ukuqonda izindleko zentela zemali ehlawulwa yisidingo esingokomthetho kuphela kodwa futhi akuyona imfuneko ebalulekile yokuhlela imali nokuhlola umsebenzi wokwakha.

Ngaphansi komthetho wentela wamaNdiya, iholo elizuzwa ngokukhiqizwa ngokwaziswa okungamanani likhokhelwa ngokugcwele. I-Incomet Traxit Act, 1961 ayihlukanisi phakathi kwemithombo yeholo engokwesiko neholo elivela ngama-tekthimeter. Kungakhathaliseki ukuthi uyi-injini yesikhathi esiyisigamu noma ungumqaphi wesikhathi esiyi-1920 nezigidi zabakhokheli, ukukhokhwa kwentela kweholo lakho kuxhomeke emvelweni, esilinganisweni, nasemisebenzi yakho.

Lesi sihloko sinikeza iziqondiso eziningiliziwe, ezinegunya zentela yemali etholakalayo e-Indiya. Sihlanganisa ukuhlelwa kwemali ekhokhwayo, izikweleti zentela ezisebenzayo, izincopho ezivunyelwe, iMarks neNkonzo ye-Enters (GST), izimfuneko zentela ezikhushuliwe ezishicilelwe ngqa (TDS), izinqubo zokuhlela, nezindlela ezingcono kakhulu zokugcina intela. Ngesiphetho, uyoba nokuqonda okucacile, okungathatha isinyathelo kokuhlala ungena ngokusemthethweni kuyilapho kulinganiswa intela yakho.

Ukuhlelwa Kwemali Ehambisana Nezinombolo

Isinyathelo sokuqala ekuqondeni intela yakho ngokufanele ukuhlukanisa inzuzo yakho. Umthetho we-Inone Tax uthola inzuzo ekwakhiweni kwemininingwane yohlelo ngaphansi kwamakhanda amabili: ivela kweminye imithombo noma Iprojects kanye neMagas of Intestries . Uhlelo luthinta ngokuqondile ukufaneleka kwakho kokuthengwa, ukubuya, kanye nezinga elisebenzayo lentela.

Inzuzo Evela Kwezinye Imithombo

Uma umsebenzi wakho wokudala oqukethwe uphansi, noma ungekho ngokwesiko, iholo liyophathwa njenge `Ivela kweminye imithombo.' Lokhu kuhlanganisa iholo elivela emalini yezinhlamvu zemishini ehambayo, inzuzo eyodwa eshibhile, noma iminikelo evamile. Ngaphansi kwale khanda, awunakuthenga izindleko eziningi ezihlobene, futhi imali yenethi iyanezelwa engqikithini yakho yemali nasemalini ekhokhwameni elishiwe ngezinhlamvu zemali.

Inzuzo Nenzuzo Yebhizinisi Noma Yomsebenzi

Uma ukwakhiwa kwento oziphilisa ngayo ngokuyinhloko noma kungumsebenzi wakho ovamile wobuchwepheshe, owenziwa ngesisusa senzuzo, iholo lihlukaniswa ngokuthi i-“Iprojects kanye nenzuzo yebhizinisi noma i-Bhodie.” Lokhu kuhlelwa kukuvumela ukuba uthole uhide lwenani elikhulu lokuncishiselwa kwemishini, i-software, i-Inter, i-Instagrances], abalobi be-flaces) bewela kulomkhakha.

Izici Ezinqumayo

UMnyango Wentela Ongenisa Imali ucabangela izici eziningana zokunquma ukuthi umsebenzi wakho ufana yini nebhizinisi noma umsebenzi othile:

  • [[[UMTL:0] Ukwenzeka nokuphindeka [[[Ukwenziwa:1] kokufakwa nokuthola.
  • [[UMTH:0] Inhloso epheleleyo – ukuthi ubheka okuqukethwe njengomthombo wokuziphilisa.
  • Isilinganiso semisebenzi – inani lezikhokhelo/abalandeli, umthamo wemali, nokutshalelwa kwemishini/isakhiwo sokusebenza.
  • ukuziphatha okufana nokuthengisa [ - - ukugcina ama-akhawunti ebhange ahlukene, ukukhipha ama-invoice, nokugcina izincwadi ezifanele zama-akhawunti.

OMdali abahola imali eningi, ephindaphindwayo kufanele bakucabangele ngokunamandla ukuphatha umsebenzi wabo njengebhizinisi ukuze basebenzise izikweletu ezingokomthetho futhi banciphise inzuzo ekhokhelwayo.

Izingcezu Zentela Nezikhoselo ZoMdali Ngamunye

Abakhi bezinto eziqukethwe kuyinombolo eNdiya bakhokhelwa ngokuthi yibani ngabanye (noma ama-HUF) ngaphandle kokuba bahlanganise inkampani. Intela ixhomeke emalini ehhlwini yonyaka wezimali, ngemva kokucela zonke izikweleti ezivunyelwe.

Imingcele Eyisisekelo Yesihlengo

Ngonyaka wezimali 202425 (unyaka wokulahlekelwa ngo-20252526), isilinganiso esiyisisekelo sokungahoxi kwabantu abangaphansi kweminyaka engu-60 ubudala singu-33,5 lakh ngaphansi kwakho kokubili uhulumeni wakudala nowama-tek. Ukwehlisa lo mngcele awukhokhiswanga. Uma ingqikithi yemali oyitholayo ekwakhekeni (kungasali noma iyiphi enye iholo) ayidluli ku-76,5, lakh, awudingeki ukukhokha intela, nakuba kungase kudingeke ukuba ubuye ubhalise uma izimo ezithile zisebenza (umz., uma uthe iTDSS REnd).

Intela eholayo (Izibhedlela Ezidala)

ENdiya inikeza intela emibili, ungakhetha leyo enciphisa intela yakho.

[ Intethe yeTaxi endala (enezincopho nezingaphunyuli):

  • Kuze kube ngu - 762.5 lakh: Nil
  • ←2.5 lakh kuya 765 lakh: 5%
  • ○5 lakh kuya ○10 lakh: 20%
  • Phezulu ngo - 7610 lakh: 30%

Ngaphezu kwalokho, amakheji empilo nemfundo ayizi - 4% ayasebenza engqikithini yentela. Umbuso omdala uvumela ukuncishiswa kwentela ngaphansi kwengxenye enjenge-80C (izimo), 80D (umshuwalense wokuphola), kanye nezinye.

[[ITROGY:0] IRegime entsha yeTaxi (iyiphutha kusuka ku-FY 202324):[

  • Kuze kube ngu - 763 lakh: Nil
  • ○3 lakh kuya 76 lakh: 5%
  • 76 lakh kuya ←9 lakh: 10%
  • ○ 29 lakh kuya ○12 lakh: 15%
  • ○12 ilakh kuya ←15 lakh: 20%
  • Ngenhla kuka - 7615 lakh: 30%

Umbuso omusha unikeza intela ephansi kodwa awuvumeli ukuncishiswa kwentela nokungahoxi, kuhlanganise naleyo yezindleko zebhizinisi ngaphandle kokuba ivunyelwe ngokuqondile (isiK. 80CCD(1B) nge-NPS). Kubadali abanezindleko ezinkulu zebhizinisi, umbuso omdala ungazuzisa kakhulu.

Kungakhathaliseki ukuthi kukhethwe uhulumeni, imali etholakala ngomshini ihlukaniswa nayo yonke enye inzuzo (inzuzo yezimali, inzuzo yezimali, njll.) futhi ikhokhwa ngamazinga afanele amatshe.

Izincazelo Ezivumelekile ZoMdali Abanokwaneliseka

Enye yezinzuzo ezinkulu kakhulu zokuphatha indalo yakho njengebhizinisi ikhono lokufuna imali encishisiwe yezindleko ezidalwe ngokuphelele futhi kuphela ngenjongo yokuthola iholo. Izincwadi ezifanele zigxeka kakhulu, ifaktha, izitatimende zebhange, nezivumelwano.

Izinto Zokuhlobisa Nezinongo

Izindleko kumakhamera, imibhobho, izibani, ama-triod, ama-computer, ama-laptop, ama-makhalekhukhwini, nezinye izinto zingatholakala. Uma izindleko zingaphezu kuka-310 000, ungadinga ukuhlanganisa impahla kanye nokufaka [ ukukhipha isikhala [ ekuphileni kwayo okuwusizo (umzk., 15%-40% kumacomputer namakhamera ngokwenani ngalinye elifanele). Izinto ezincane (umz., amakheli, amakhadi enkumbulo) zingasuswa ngokugcwele uma zidliwa phakathi nonyaka.

Isoftware, izikhokhelo, kanye ne-inthanethi

Izindleko zanyanga zonke ze-Internet, izindleko ze-demond nezokufakwa kwe-web, ukuhlela izikhokhelo ze-software ze-software (Adobe Creation Cloud, Davinci Sollet), i-ansting (Umsindo we-Epidemic, Artist), nezinye izinkonzo ezisekelwe emafwini zinciphe ngokuphelele. Gcina ama-gamfe kumahhovisi enkonzo.

Izindleko Zohambo Nezokuthengisa

Uma uhamba uhamba uhamba ngezihlumela, imihlangano yezandla, noma izenzakalo, izindleko zokuhamba (indiza, isitimela, uphethiloli, indawo yokuhlala, ukudla) zingatholakala. Ngokufanayo, izindleko zokukhangisa (iGoogle Ads, ukukhushuliswa kwe-Istagram, izindleko zokuthengisa ezikhokhelwa abanye abadali) azinakusetshenziswa. Ingxenye yebhizinisi yohambo lwebhizinisi oluxubile lomuntu siqu kuphela evunyelwe.

Ihhovisi Lasekhaya Nemisebenzi

Uma usebenzisa ingxenye yekhaya lakho kuphela ukuze kukhiqizwe izinto ezikuqukethe, ungathola isilinganiso esilinganiselwe sentela yokuqasha, ugesi, ne-inthanethi. Lokhu kumele kusekelwe ngesisekelo esinengqondo (isib., isilinganiso sendawo ephansi).

ukuhlawuliswa

Njengoba kuphawuliwe, impahla enenani eliphakeme njengekhamera, amacomputer, nefenisha yendlu yeqokotela incishiwe. I-Inhome Tax Act itusa amazinga . Ngokwesibonelo, amaphesenti angu-15 kuma-computer, 40% kuma-software e-computer, nangu-15% (wangaphansi kwe-ign signethi). Ungathola futhi u-$20%) emathaleni amashasha athengwayo futhi afakwe ebhizinisini, uma kuqhathaniswa nezimo ezingaphansi kwe-R62(1)(ia).

Kuwukuhlakanipha ukuxoxa nombhali wamabhuku emali oqashwe ukuze ubeke imali elinganiselwe esele ngesikhathi uhlala ngaphakathi komthetho.

Intela (i - GST) Yezokudala Ezinelisekile

Abakhi abaningi abayinaki i-GST, kodwa ingaba imfuneko ephawulekayo yokulalela. Ngaphansi komthetho we-GST, izinkonzo ezinikezwa abakhi abaqukethe (kuhlanganise izigqebhezana ezixhaswe yimali, ukukhangisa, kanye nezikhangiso) zithathwa njengezi [“ izinkonzo ezingaphezulu kakhulu.”

Umda wokuBhala

Kusukela ngo-2024, umsunguli ngamunye onikeza izinkonzo udingeka ukuba abhalise i-GST uma i-aggreate ejikayo ngonyaka wezimali idlula i-7620 lakh (7610 lakh yezifundazwe ezikhethekile). I-Vrevover ihlanganisa zonke izinto ezikhokhelwayo ezenziwe nge-international international international. Uma ibhalisiwe, kumelwe ikhokhe i-GST ezinkonzweni zakho kanye nama-inqulu ebuya (GSTNTRNH3B ngenyanga/ngenyanga/inyanga, ngekota, GSTRNH1).

Izinga Lentela Nokuncintisana

Izinkonzo eziningi zokwakha ngokuqukethwe zehlela ngaphansi kwesilinganiso se-18% GST (HSN 9983 - ezinye izinkonzo zobuchwepheshe, ezobuchwepheshe, nezohwebo). Eminye imisebenzi ingakhanga i-12% uma ihlukaniswa ngokwehlukile. Uma ubhaliswe ngaphansi kwecebo lokuqamba lokuhlela labaqashi benkonzo (ingxenye: 6% we-pariver), umnyango uphansi futhi uqinisekile ukuthi i-ITC ivimbela ukusebenza.

Iholo lakwamanye amazwe (umz., Wena Tube Adsese yase-Google Ireland) lithathwa njengelithunyelwa kwamanye amazwe uma linikezwa umamamukeli ngaphandle kwe-Indiya. Okuthunyelwa kwamanye amazwe kungu-zero [1] ngaphansi kwe-GST, okusho ukuthi ungafaka isikweleti sentela yokufakwa ekukhokheleni izindleko. Nokho, kumelwe uvumelane nemibhalo enjengencwadi ethi Letter of Uning (LUT) kanye namafayela athunyelwa ngaphandle kwephepha.

Intela Ithenjiwe EMthonjeni (TDS)

Izinhlobo, izinhlangano, namapulatifomu ngokuvamile asusa iTDS ngaphambi kokukhokha abakhi. Ukuqonda iTDS kukusiza ukuba ugweme intela ephindwe kabili futhi ufune intela lapho uhlela ukubuya kwakho.

I - TDS Ezindaweni Eziyinkimbinkimbi

Uma umnikazi wesikhwama sokukhushulwa kweposi noma ukugunyazwa, uhlelwa njenge- “imfanelo yezinkonzo zobuchwepheshe noma ezobuchwepheshe” ngaphansi kwengxenye 194J yoMthetho we-Inhome Taxis. Umkhokhi kumelwe adede i-TDS ngesilinganiso se-10% (uma inkokhelo idlula 7630 000 ngentengiselwano). Uma umenzi enganikezi i-PAN, TDS uhliswa ngeminyaka engu-20%.

I - TDS ePhaketheni le - Platform (Uwenu Tube, I - Istagram, njll.)

I-Platforms njenge-YouTube (Google India/Google Ireland) ne-Facebook deduct TDS ngaphansi kwengxenye 194R noma 194J kuxhomeke endalweni. Ngokwesibonelo, i-UTube ingaphatha inzuzo encishiwe njengenye [[[FLL:0]“isizathu sokusebenzisa i-software noma i-platfomu”[[[FLTF:1]] [TDS [ngesigaba se-10% ngaphansi kwengxenye 194J) noma njengenkokhelo ye“ influencer” (ukh 194R esuselwe ku-FY 202222], TD [ezinzuzo ezinikeziwe ze-10%). Abasunguli-AFRANTS kufanele bahlole izitifiketi zabo kanye neziphawuli 26 ze-FS.

Uma uthola intela yangaphandle (umz. e-Google Ireland), umkhokheli anganciphisa intela ezweni eliwumsuka (futhi cishe ngo-15-20%). Ungathi i-Crex ye-FTC yangaphandle eNdiya ngaphansi kwe-Double Teaxication Devince Active (DTAA) yokunciphisa noma ukuqeda intela ephindwe kabili. Sebenzisa i- 67 ukusho i-FTC uma ufaka i-ITC yakho.

Ukubuya Ngentela

Bonke abakhi bezinto eziqukethwe kuyimitatho-mdlalo abahola ingqikithi yabo ngaphezu kwesilinganiso esiyisisekelo sokungakhokhi intela. Ngisho noma iholo lakho lingaphansi kwesilinganiso, ukuqoqa i-TDS kuyasiza ukubiza ama-refounds noma ukumisa umlando ohlanzekile wentela.

Iyiphi Indlela Engavamile Yokuyisebenzisa?

  • I-ITRAN 761 (Sahaj): kubantu abaholelwayo abathola iholo kweminye imithombo (kuhlanganise nemali etholakala ngokwamanani) kuya ku-7650 lakh. Asebenzanga uma uphatha okugcwele indalo njengebhizinisi noma uthola noma yiziphi inzuzo enkulu.
  • I-TITRA:[ kubantu abathola inzuzo ebhizinisini noma emsebenzini. Lena indlela efanele yabakhi bonyaka ogcwele befuna izikweleti zebhizinisi.
  • I-TITRAN 764 (i-Sugam): kubantu abakhetha icebo lentela yokubhapathiza ngaphansi kwesigaba 44AD/44ADA, uma inikeziwe i-crore (650 lakh kochwepheshe). Lendlela ilula futhi ayidingi izincwadi ezibaliwe.

Isu Lokuthengisa Intela (Izifungo 44AD Nezi - 44ADA)

Ingxenye 44ADA ivumela ochwepheshe (kuhlanganise nabakhi bento equkethwe uma befaneleka njenge- “professional” ngaphansi koMthetho) ukumemezela inzuzo elingana namashumi amahlanu% amarisidi amabi kakhulu. Lokhu kuyindlela ekhangayo yabadali abanezindleko ezimbalwa ezibhaliwe noma labo abafisa ukwenza lula ukuthobela. Ukusebenzisa lelicebo:

  • Amarisidi amancane akumelwe adlule ngama - 7650 lakh ngonyaka ongokwezimali.
  • Kumelwe uhelele i-ITR64.
  • Intela ekhokhelwa phambili ikhokhelwa kancane kancane (15% ngo - June 15, 45% ngeSiphetho 15, 75% ngo - Dec 15, 100% ngo - Mar 15).
  • Asikho isidingo sokugcina izincwadi ezinemininingwane noma sokuzihlola.

Izinsuku Neziphakamiso Ezilindelekile

Usuku olufanele lokufaka i-ITR kubantu ngabanye (awuyi-audit) lungu- Joly 31 ngonyaka wokuhlolwa. Uma ukubheka intela kusetshenziswa (ukuthatha intela kudlula i-761 crrector yebhizinisi noma 7650 lakh yomsebenzi ngaphansi kwecebo elingangeni kuma-639presuption), usuku olufanele ngu-Ocber 31[. Ukwephuza ukudonsa iholo eliphansi lemali ehhalayo ukuya ku-65 000 (61) ngaphansi kwesigaba se-R3431, kanye nenzalo ngaphansi kwesigaba se-PUR349/AB/C ngentela noma isiphi isikhokhelo.

Imikhuba Engcono Kakhulu Yokugcina Nokusekela

Ukugcina amarekhodi ahlanzekile akugcini nje ngokuvala intela kodwa futhi kukuvikela lapho uhlola noma uhlola.

Ukulondoloza Izincwadi Zokulandisa

Uma ubheka indalo equkethwe yiyo njengebhizinisi, kuyatuseka ukuba uyilondoloze:

  • I - inwooker - ikhokha yonke imali eyatholwa (i - AdSense, i - shirt, amakhomishane ezinhlangano, iminikelo) enezinsuku nemithombo.
  • IDaily - dayly yezindleko — bhala zonke izindleko ezihlobene namalidi.
  • Izitatimende zasebhange – zisebenzisa i - akhawunti ehlukile yasebhange ukuze zihwebelane.
  • Izivumelwano zokubambisana nezomsebenzi.

Izimfuneko Zokuhlolwa

Ngaphansi kwe-64AB, uma ukuthatha kwakho i-crore (621 crrore uma ungaphansi kwe-44 AD Captification), kudingeka ukuba izincwadi zakho zihlolwe ngokomthetho ngokomthetho we-akauntium. Abakhi abanolwazi abanamarisidi amabi kakhulu angaphezulu kuka-7650 lakh (ongakhethwa ngo-44ADA) badinga futhi ukuthengwa kwentela. Imibiko yokuhlola kumelwe ibhalwe ngo-October 31 ngonyaka wokuhlola.

Amaphutha Avamile Nendlela Yokuwagwema

Abadali abaningi benza amaphutha agwenywayo aholela ekuqapheleni noma ekuthengeni intela eyengeziwe.

  • Awuchazi yonke inzuzo: Inzuzo evela emalini yohlobo, ukuphanga, ngisho nokuthengiselana (impahla eyamukelwayo ngenxa yokuyiqukethe) iyakhokhisa. I-barter ibhekwa njengemali elingana nenani elifanele lentengo yentengo noma inkonzo eyamukelwayo.
  • Ukukhokha izindleko zomuntu siqu njengezindleko zebhizinisi: Kuphela izindleko ezidalelwa ibhizinisi ezingakhohliswa. Gwema ukubiza izinto zokuzihambela noma uhambo lomuntu siqu ngaphandle kwe-internat yebhizinisi.
  • Abakhi abaningi abanoguquko oluphezulu ababhali i-GST, abazibeka ekufuneni izaziso nezijeziso.
  • Ukungakhokhi intela kusengaphambili: Uma unecala lentela eliphelele ngemva kwe TDS lidlula 7610 000 ngonyaka ongokwezimali, kumelwe ukhokhe intela yangaphambili ngokuyinombolo. Ukwehluleka kudonsa inzalo ngaphansi kwengxenye 234B/C.
  • [[Umthetho:0] Ukukhipha intengo ye-TDS: njalo ukulayisha ifomu 26AS ne TDS izitifiketi (Form 16A) ukubopha ukukweleta okuyikho.

Isiphetho

Ukwakhiwa kwezinhlelo zemishini eNdiya kuwumsebenzi osemthethweni onezibopho zentela eziphawulekayo, kodwa kuhambisana nezibopho zentela ezifanayo nanoma yiliphi elinye ibhizinisi noma umsebenzi. Ngokuhlela ngokufanele iholo lakho, ngokukhetha umbuso ofanele wentela, ngokufuna izikweleti zangempela, nangokuvumelana namalungiselelo e-GST ne-TDS, unganciphisa umthwalo wakho wentela kuyilapho uhlala ngasohlangothini olufanele lomthetho.

Imithetho yentela iyashintsha, futhi umnotho wezezinombolo uqashelwa kakhulu yiziphathi-mthetho. Hlala uvuselelwe ngokuhlola njalo isikhulu uthola iwebhusayithi yoMnyango Wentela kanye ne-GST port. Iseluleko esingcono, ikakhulukazi uma iholo lakho lidlula izikhawu ezinkulu, thintana nomphathi-mali oqeqeshiwe noma uchwepheshe wentela. Ukuhlelwa kwentela okufanelekile kubaluleke emsebenzini wakho wokwakha njengevirustic transmark okanye iposi elandelayo.