Ukusungulwa Kwentela Ehholo Lamazinyo ENdiya

Imali eholwayo evela ezindaweni ezisemadolobheni aseNdiya yakha umkhondo wemali ebanzi kubanikazi, abatshali bezimali, nabathatha umhlalaphansi. I-Inhome Tax Act, 1961, iphatha leholo ngaphansi kwenhloko ethi “Indawo Engenayo,” enendlela yayo yokubala ehlukile kwezebhizinisi noma eholweni. Ukuqonda le mithetho akuqinisekisi nje ukuthotshelwa okungokomthetho kuphela kodwa futhi kuvumela abanikazi bempahla ukuba bathenge intela, futhi bagweme izijeziso ezivela emalini engagunyaziwe noma ezingekho.

Wonke umnikazi wezakhiwo, kungakhathaliseki ukuthi uqasha indawo yokuhlala eMumbai, isitolo sezentengiselwano eDelhi, noma i-willa eBengalure, kumelwe aqaphele indlela iholo lokuqasha elikhokhelwa ngayo, intethelelo ekhona, nalokho okukhonayo, kanye nezindlela zamuva zokulungisa. Lesi sihloko sinikeza iziqondiso eziphelele, ezilandelanayo ezikhokhayo zemali yokuqasha emadolobheni aseNdiya, ukuvala izindleko zokuzisebenzela, ukuthatha izakhiwo, ukuzondla, nokuzikhokha, kanye nezibonelo eziwusizo.

Ukubukeza Ukukhokhwa Kwentela Ehholo

Ngaphansi komthetho wentela waseNdiya, inani lempahla libhekwa njengemali ethathwa njengomholo, kungakhathaliseki ukuthi intela yasekhaya yamukelwa ngempela, ngaphansi kwezinguquko ezithile. Inani laminyaka yonke lisekelwe ekutholeni indawo eqashiwe ngokunengqondo noma intela yangempela etholwayo, noma yiyiphi ephakeme, ngaphandle kwemali ekhutshaziwe. Intela ekhokhwa ngomniniyo incishiswa idlalwe ngenzuzo yenethiwethi (NAV). Isilinganiso esivamile sama-30% eNaV singavunyelwa ukukhokha ukukhokha, ukulungisa, ukulungisa, ukukhokha nezinye izindleko ezilindelekile. Ekugcineni, inzalo ebolekayo [FLT]] inzuzo ebolekisiwe: inzuzo esetshenziswa ukuthenga, ukulungisa, ukulungisa, noma ukubuyisela impahla ekhona ngaphansi kwesigaba esingu-24).

Imali ehholo lempahla yendlu ifakwa emalini egcwele umuntu futhi ikhokhiwe intela emazingeni afanele ezakhamuzi. Kubantu abangewona amakhokha, amazinga ayahlukahluka ngokwesimo sabo nanoma yiziphi izintela Ezimbaxambili ezisebenzayo zokuvimbela ukubhaliswa kwempahla (DTAA). Kubalulekile ukuqaphela ukuthi imali yokuqasha embonini esetshenziselwa ibhizinisi noma umsebenzi (ngokwesibonelo, ifektri noma indawo yasehhovisi eqashiwe enkampanini yomkhokhisi) isakhokhwa intela ngaphansi kwempahla yendlu, hhayi iholo yebhizinisi.

Impahla Yokuzisebenzela: Ukwelapha Ngentela Nezikhungo

Uma indawo imatasa — okusho umnikazi noma umkhaya wabo uhlala kuyo unyaka wonke — inani laminyaka yonke lithathwa njenge [ nonil. Akukho holo lokuqasha elithathwayo, futhi ngakho-ke akukho nzuzo eqinisekile efakiwe ngaphansi kwalenhloko. Nokho, lokhu akusho ukuthi umnikazi akatholi nzuzo yentela. Isiqephu 24(b) sivumela ukukwehliswa kwenzalo emali ethathelwe ukuthenga noma ukwakhiwa kwempahla esebenzela yona, uma kuzibeka emikhawulweni ethile:

  • Ngempahla ematasa, intethelelo ephezulu yenzalo ebolekiwe ekhaya 76,100 000 ngenombolo uma imali ebolekwayo ibithathiwe ngemva koApril 1, 1999, futhi ukwakhiwa noma ukutholwa kwaqedwa phakathi neminyaka emihlanu kusukela ekupheleni konyaka wemali lapho imali ibolekiwe khona.
  • Uma isakhiwo sisakhiwa noma singakakulungeli ukusebenza, isithakazelo phakathi nesikhathi sangaphambi kokwakhiwa singatholakala ngezigaba ezinhlanu ezilinganayo kusukela onyakeni wokuqeda.
  • Isilinganiso sezakhiwo ezitholakale ngaphambi kuka - 1999 singu - 930,000 ngenombolo.

Azikho izikweli ezivamile ze-30% ezisebenza ezimpahleni ezizisebenzelayo ngoba azikho inani laminyaka yonke. Ikhasi elivela embonini yendlu ezimweni ezinjalo livame ukulahlekelwa (ngenxa yenzalo eshibhiwe), engabekwa ngaphandle kwezinye izinhloko zemali (izemali, ibhizinisi, izimali, inzuzo yenhloko) efinyelela ku-76,40 000 ngonyaka ngaphansi kwemithetho yamanje. Noma ikuphi ukulahlekelwa okusele kungathwalwa phambili kuze kufike eminyakeni eyisishiyagalombili yokuhlola.

Ukukhokha Imali Eyinhloko Ekhaya (Imbuyiselo Yama - 80C)

Ukukhokha okuyinhloko kwemali ebolekwa ekhaya yempahla ematasa kufanelwe ukuncishiswa kweRonding 80C, kuze kufike emngceleni ophelele wama 761 50 000. Lokhu kuhlukile kukwehliswa kwenzalo futhi kusiza ekunciphiseni iholo elikhokhelwayo.

Impahla: Ukuqoqwa kwemali ekhokhwayo

Lapho indawo iqashwa, umnini-ndlu kumelwe alinganise imali ngaphansi kwesithi “Infestring House" elandela lezi zinyathelo:

Isinyathelo 1: Thola Inani Elikhulu Lonyaka (GAV)

Inani eliwujuqu laminyaka yonke liphakeme kunalo:

  • Intela yangempela yatholakala noma yatholakala phakathi nonyaka.
  • Intela yokuqasha intela (isakhiwo esifanayo sasiyobiza endaweni efanayo).
  • Ukubaluleka kukaMasipala (uma ekhona).

Nokho, uma indawo ingenalutho ingxenye yonyaka futhi intela yangempela iphansi ngenxa yokuthatha indawo, intela eqashelwayo ithathwa njenge-GAV, uma ingekho ngenxa yokukhetha komniniyo. Imithetho yokulawula ingasebenza futhi ezizweni ezithile, ilinganisela inani elikhulu lentela.

Isinyathelo 2: Intela Kahulumeni Engakhokhwa Kakhulu

Intela kaMasipala (intela efanele, intela yamanzi, njll.) ekhokhwa umnini-mali phakathi nonyaka ikhishwa eGAV ukuze ifike e-Netnawty Yeach (NAV). Kubalulekile ukuba intela ikhokhwe ngempela; intela nje ayikhokhi. Uma intela kamasipala ikhokhwa ngokuqondile, umnini-Nav akanakusho ukuthi itheliswe.

Isinyathelo 3: Vumela Ukukhishwa Kwezigaba

Kusuka ku-NAV, i-pafla 30% yenani elivamile livunyelwe ngaphansi kwesiqephu 24(a). Lokhu kuncishiswa kuhlanganisa konke ukulungisa, ukulungisa, umshuwalense, nezinye izindleko ezilindelekile. Akukho bufakazi bangempela obudingekayo ukuze kuncishiswe lokhu kuncishiswa.

Isinyathelo 4: Isithakazelo Esandile Enhloko - dolobha Ebolekiwe

Inzalo ethathwe ekuthengeni, ekwakheni, ekulungiseni, noma ekuvuselelweni kwendawo incishiswe ngaphansi kwesiqephu 24(b). Ngokungafani nempahla ezisebenzela yona, [[FLT: 0] ayikho isilinganiso esiphakeme [ senzala yemali eshicilelwe izakhiwo ezingaphandle. Inzalo yonke ekhokhwe (kuhlanganise nenzalo edluliselwe phambili kwesakhiwo) ingasuswa, iphumele emholweni ombi kakhulu ngaphansi kwalekhanda.

Isinyathelo 5: Hlanganisa Nenetha Ngenzuzo Ephelele

Ingqikithi yemali umuntu ayitholayo (ngemva kwezinyathelo 1-4) iyanezelwa emalini yakhe yonke. Uma umphumela uyingozi (inzalo ivame ukudlula intela), ingabekwa ngaphandle kwemali eholayo ngaphandle kwesilinganiso sempahla. Ukulahlekelwa okungakhucululwa kungathwalwa iminyaka eyisishiyagalombili.

Isibonelo sokubala Impahla

Ake sithi ifulethi eliqashwa ePune liqashwa nge-930,000 ngenyanga. Intela kaMasipala yakhokhwa: 761 000 ngonyaka. Inzalo yasekhaya ekhokhwa ngonyaka: 763,50 000 (kuhlanganise nenani langaphambi komthetho). Ukubala:

  • Intela yangempela yatholwa: 930,000 × 12 = 763 60 000
  • Ikontimenti elifanele nokubaluleka kukamasipala akuphakeme. GAV = 763,60 000
  • Izintela zikamasipala ezimbalwa ezakhokhwa: - 762 000 → NAV = 763 48 000
  • Isilinganiso esiphansi senani elingu - 30% yeNAV: -761,04 400 → Ukutholakala ngemva kokuncishiswa okuvamile = 762 43 600
  • Inzalo encane emalini ebolekwa ekhaya: - 763,50 000 → Ukulahlekelwa impahla yasekhaya = - 676 400

Lokhu kulahlekelwa kungabangelwa iholo noma enye iholo, kuncishiswe intela.

Ukwehliswa Kwempahla

Uma umuntu enempahla engaphezu kweyodwa, impahla eyodwa kuphela ingaphathwa njengezinto ezizisebenzelayo (okhethwe yimnikazi). Zonke ezinye izakhiwo zihlukaniswa ngokuthi “zibhekwa njengezingakhokhi” ngisho noma zingabikho. Izakhiwo ezinjalo, iGross Annual Pasure ithathwa njengekhudlwana lentela yangempela (uma ikhona) noma intela engakhethi, kungakhathaliseki ukuthi ihlala kuhlala kuphi. Lokhu kuvimbela abanikazi ukuba babambe izabelo eziningi ezingenalutho ngaphandle kwentela. Izikwehliswa kwezakhiwo ezivunyelwe zifana nezakhiwo ezingaphandle.

Imithetho ekhethekile iyasebenza uma indawo ingeyomniniyo kodwa isetshenziselwa ibhizinisi noma umsebenzi — ukuthi impahla ibhekwa njengempahla yebhizinisi, hhayi ngaphansi kwendlu.

Intela Ithenjiwe EMthonjeni (TDS)

Ngaphansi kwengxenye 194-I yoMthetho weTaxi ye-Inhome Tax Act, noma ubani (ongumuntu noma i-HUF akafaneleki ukuba akhokhele intela) ukuqasha intela engaphezulu kakhulu 762 40 000 ngenombolo kumninikhaya kumelwe asuse iTDS ngamazinga alandelayo:

  • Ingxenye yezitshalo nemishini: 2%
  • Imali yendawo, izakhiwo, noma ifenisha: 10%
  • Imali yanoma iyiphi enye into eyigugu: 10%

Uma inkampani ingumuntu ngamunye noma i-HUF ingakhokhi intela, akukho TDS ekhokhelwa ukukhokhelwa ukukhokhelwa kwentela. Nokho, uma kukhokhelwa intela yezentengiselwano, wonke umuntu (kuhlanganise nabantu abangakufanelekeli ukuphenywa) kumelwe ade iTDS uma intela yonyaka idlula 762,40 000. I-TDS kumelwe ifakwe kuhulumeni isebenzisa i-Form 26QC, futhi i-tenant kumelwe inikeze isitifiketi se-TDS (Form 16C) kumninindlu.

Abanikazi be-londerads kufanele baqinisekise ukuthi i-TDS iboniswe eMthethweni wabo wama-26AS ukuboleka intela ehliswe. Ukungavumelani ne-ant kungashiya umnini-mouse enecala lentela, nakuba izijeziso zezentengo ze-open.

Izakhiwo Ezihlangene

Uma abantu ababili noma ngaphezulu bebonke impahla yokuqasha, umnini-ndlu ngamunye kumelwe abike ingxenye yakhe yemali yokuqasha futhi athenge imali elinganayo. Inani laminyaka yonke lihlukaniswa ngokwesilinganiso semali ebolekwayo. Imali ebolekwa ekhaya iphinde ihlukaniswe ngokwesilinganiso. Abanikazi abanakuphatha impahla efanayo njengezisebenzelayo; ngamunye angaphatha indawo eyodwa kuphela (isabelo) njengemali yakhe siqu uma behlangene ngezabelo eziningi.

Ukuqopha Umlando Nokubambisana

Ukugcina amarekhodi anembile kubalulekile ukuze kuqashwe imali yokuqasha ngokufanele futhi kusekelwe izikweletu uma uMnyango Wentela ohlawulwayo unikeza isaziso. Izincwadi ezibalulekile zihlanganisa:

  • Amarisidi agunyaziwe noma izivumelwano zokuqasha ezasayinwa yiwo womabili amaqembu.
  • Ubufakazi bentela kamasipala babukhokhwa (intela noma intela etholakala kuyi - Internet).
  • Izinkulumo zelowan ezibonisa isithakazelo ezikhokhelwa phakathi nonyaka.
  • Izitatimende zasebhange ezibonisa ukukhokhwa kwentela yentela zatholakala.
  • Izitifiketi zeTDS (Form 16C) ezivela kubaqashi.

Abanikazi bezindawo kumelwe bakhokhe intela eholayo ngemuva (ITR) besebenzisa indlela efanele — ngokuvamile i-ITR-1 (Sahaj) kubantu abanempahla eyodwa kuphela futhi abangenayo enye inzuzo yebhizinisi, noma i-ITR-2 yalabo abanempahla engaphezu kweyodwa noma inzuzo yezimali. I-ITR-2 kumelwe igcinwe ngosuku olulindelekile (ngokuvamile ngoJuly 31 kubantu abangafuni ukubhaliswa) ukuze bagweme imali yokugcina imali nenzalo ngaphansi kwesigaba sika-R44A.

Izinqumo Zamuva Namaphuzu Abalulekile

  • Uhlelo lokusetshenziswa kwemali 2023 lwanciphisa intethelelo egcwele yenzalo esukela ku-762,000 kuya ku-761,50 000? Cha, lolo shintsho alwenziwanga. Isilinganiso sisala 76,80 000 wemali eboletwayo eyathathwa ngemva ko-April 1, 1999. Nokho, kwacaciswa ukuthi inzalo emalini eboletwayo yokulungisa noma yokuyivuselela i-transfertive.
  • Uhlelo Lokusebenzisa Imali 2024 lwasungula umbuso omusha wentela kubantu ngabanye, kodwa imithetho yempahla yasendlini ayikashintshi.
  • Izakhiwo ezibanjwe njenge-stock-in-trade (isib., abakhi bezakhiwo), imali yokuqasha ingaphathwa njengemali yebhizinisi uma indawo iqashiwe phakathi nesikhathi sokuphatha.
  • Imali evela kwamanye amazwe ezindaweni ezingaphandle kweNdiya ikhokhelwa izakhamuzi eNdiya, kodwa izinhlelo zeDTAA zinganikeza usizo.

Amacebiso Awusizo Ezinduna Zezwe

  • Intela yangempela etholiwe: Ngaphansi kokubika ukukhokha intela kungaholela ekwambuleni uma inani likamasipala noma intela elungile iphakeme. Nokho, ukulahlekelwa yindawo kanye nokukhokha kufanele kubhalwe phansi.
  • Inzalo yemali ebolekiswa ekhaya ngokufanele: Ngisho noma impahla imatasa, ungacela inzalo encitshiswe ku-902,000. Uma uqeda, uzuza isithakazelo esigcwele futhi udala ukulahlekelwa ukuze ulungise enye inzuzo.
  • Phezu kwe TDS izitifiketi: Uma ideducts TDS yakho iqinisekisa ukuthi wamukela iHlolo 16C futhi uhlanganise imali eholayo yeTDS ebuyayo, khona - ke ziboleke ngeTDS.
  • Uhele ubuya ngesikhathi: Ukwehluleka ukubhala noma ukuvala imuva kuphumela esijezisweni esingafinyelela ku-765 000 (uma igcinwe ngemva kosuku olufanele kodwa ngaphambi kuka-December 31) noma 7610 000 (uma ifakwe ngemva kuka-December 31).

Isiphetho

Intela yemali yokuqasha ezindaweni ezisemadolobheni aseNdiya ilawulwa imithetho echazwe kahle ngaphansi kweNdlela yeMpawu ePhakathi. Ngokuqonda umehluko phakathi kokuziphakamisa, ukuziyeka, nokuthatha izakhiwo, ukubiza intela evamile ewu-30%, kanye nokulinganisela intela, abanikazi bempahla banganciphisa kakhulu umthwalo wabo wentela. Ukugcinwa nokuvumelana namalungiselelo eTDS kuqinisekisa ukusebenzelana okushelela neziphathimandla zentela.

Kutuswa ukuba kuqalwe ubunkimbinkimbi bezimo ezihilela ukubolekwa kwemali eningi, ubunikazi, noma izakhiwo ezixubeneyo, ukubheka umgcini-zincwadi oqeqeshiwe noma umeluleki wentela. Ukuze uthole ukwaziswa okunegunya, bhekisa engosini ye-tebhukwini ye-Thekis esemthethweni ye- ne-[FLT] i-CPC . Ukulokhu kuthuthukiswa ngezindleko zemali zaminyaka yonke [[FLT] kusiza ekuhleleni intela eholweni iholo.