Ukuqonda Ukukhokhwa Kwecala ENdiya

Ukuthatha umhlalaphansi kuletha izinguquko ezinkulu ekuphileni komuntu ngokwezimali, futhi ukuqonda indlela iholo lempesheni elikhokhwa ngayo kubalulekile kubo bonke abathathe umhlalaphansi eNdiya. Ulwazi olufanele aluqinisekisi nje kuphela ukuvumelana noMthetho weMatafuzo kodwa futhi lusiza ekuhleleni intela ngokungcono, okwenza kube lula ukuhlela ngemva konyaka ka-2025-26 wokukhokha isikhala semali, ukuhlelwa kwamuva kokukhokhwa kwentela nokuhlawulwa kwenza kube nzima nakakhulu ukuhlala ungazi lutho.

Iholo lemali ehholwayo eNdiya lingavela emithonjeni ehlukahlukene − inkonzo kahulumeni, umsebenzi womuntu siqu, noma ngisho nemali yempesheni yakwamanye amazwe yokubuyela emuva kwe-NRI. Nakuba imithetho eyisisekelo isalokhu ifana, ikhona imifantu esekelwe emweni sempesheni (i-pansi edinted vs. engadityanisiwe), uhlobo lwemali yempesheni, kanye nendawo yokuhlala komhlala-mhlala-mhlala-khaya. Lesihloko sihlanganisa yonke into kusukela kuhlelo lwempesheni ukuhlenga, ukukhulula, nokukhokha intela okungahlelelwa unyaka ka-2025 kuya ku-26.

Izinhlobo Zezigebengu Ezibophayo ENdiya

Imali yokukhokha ifa elikhokhwa njalo umuntu ngemva komhlalaphansi ebhange lomqashi wakhe wangaphambili noma emalini yempesheni. Ngaphansi kwemithetho yentela yamaNdiya, impesheni iphathwa “njengemali yokukhokhela” uma ithathwa umqashi wangaphambili, kodwa intela ihluka ngokwezingxenye ezithenjiwe. Izigaba ezimbili ezibanzi yi:

  • Intengo engakhokhelwa: Imali ekhokhwa ngezikhathi ezithile nyanga noma ngonyaka eyamukelwa ngemva komhlala-phansi. Lokhu kukhokhelwa ngokugcwele njenge- “sary” ngaphansi kwenhloko ethi“ Ukukhokha.”
  • Intengo ekhokhelwe: Isamba segabhu esitholiwe ngokukhokha imali yempesheni yesikhathi esizayo. Ukukhokhwa kwemali yempesheni encishisiwe kuxhomeke ekutheni umhlalaphansi uyisisebenzi sikahulumeni noma isisebenzi esingesona sohulumeni.

Ngaphezu kwalokho, impesheni ingavela ku:

  • Intengo ye-Governation: Imali yokuthatha umhlalaphansi izisebenzi zikahulumeni ophakathi/kahulumeni, izisebenzi zokhuselo, nemisebenzi yezindawo zomphakathi. Inkululeke ngokuphelele ekukhokheni intela uma ishiywe (ngaphansi kwengxenye 10(10A) yezisebenzi zikahulumeni).
  • [[[UMTL:0] Intengo yehlelo: Itholelwe izinkampani ezizimele, ngokuvamile ngezimali eziqashelwayo zemali yemali noma izimali ze-athom. Intethelekiso engaphansi kwemithetho esebenzayo.
  • Umkhaya uphakanyiswa intengo: kumngane womshado/izingane zesisebenzi esifile. Intela ingaphansi kwekhanda elithi “Uthola Kuyo Eminye Imithombo,” enenani elivamile lempesheni eyodwa/3 yemali yempesheni noma 765 000, noma isiphi esingaphansi.
  • [ Intengo yase-Suntuke: Yamukelwa ama-NRI noma amaNdiya abuyayo. Intela eNdiya esekelwe ezimweni zokuhlala naseMadolobheni okungangeni Intela Ezimbaxambili (DTAA).

Ukukhokhiswa Intela Ngaphansi Komthetho Wentela

Ngaphansi kwe-Inhome Tax Act, 1961, iholo lempesheni lifakwa emalini egcwele futhi likhokhiwe ngokwesigqebhezana sentela ekhokhwayo. Amalungiselelo ayinhloko yilawa:

  • [[IFLT:0] Ukuhlukanisa 17(ii): Ichaza impesheni njengengxenye ye “sary” yezisebenzi.
  • [[I-FLT:0] Ukuhlela 10(10A): Kunikeza ukukhululeka ngempesheni eshisiwe ngaphansi kwezimo ezithile.
  • [[I-FLT:0] IThipha impesheni yomkhaya njengesithi “Ivela kweminye imithombo."

Ngonyaka wezimali 2025-26 (Unyaka ka-2026-27), uhulumeni uye wasungula umbuso omusha wentela ngaphansi kwe-Fort 115BAC njengendlela engagqibekile. Nokho, abathathe umhlalaphansi bangakhetha uhulumeni wakudala uma uzuzisa kakhulu. Ukuqonda umehluko kubaluleke kakhulu.

Intela Entsha Iphikisana Nentela Yasendulo Yezihlalaphansi

Uhulumeni omusha wentela unikeza intela ephansi kodwa uqeda ukukhulula nokuncishiswa kwentela.

  • Ukuncishiswa okungafanelekile: ngaphansi kombuso omusha, ukuncishiswa okuvamile kwemali yempesheni engama-760,000 ngemali yempesheni kutholakala kuphela kulabo abaqhubeka bethola impesheni kunoma imuphi umqashi wangaphambili. Kumkhaya, ipesenti ihlala engu 761,000 noma 1/3.
  • Ukukhipha 80C, 80D, njll.: Ngaphansi kombuso omusha, izincopho ezinjenge PPF, LIC, ELS, nemali yomshuwalense wempilo ayivunyelwe. Abathathe umhlalaphansi abaye benza izimali ezinjalo bangathola umbuso omdala uzuzisa kakhulu.
  • [ Intengo ngentengo ePhakathi: Ukukhululeka ngaphansi kwesiqephu 10(10A) kutholakala kuzo zombili imibuso, ngoba ayikhululekile, hhayi isikweli.
  • U-Tax Slabs (Intsha Regime ka-FY 2025-26):[ Phezulu kuya ku-763,100 000 – i-nil; 763,001 kuya ku-76,00 – 5%; 76,001 ku-610,00 – 100%; 020 000 kuya ku-900,00%,00 kuya ku-2001 76,00 000 – 20%; ngaphezulu 7620 000,00%; 100%,00%,2010 – 766%.2010-30%.NUNGINGINGINI%.
  • Omdala u-Regime Slabs: Uphezulu kuya ku 762,50 000 – iil; 762,001 kuya 765,50 – 5%; 765,00,001 kuya 7610,000 – 20%; ngaphezulu 7610,000 – 30%.

Abathatha umhlalaphansi kufanele balinganisele intela ngaphansi kwayo yomibili imibuso unyaka ngamunye ukuze bakhethe intela ephansi.

Isigwebo Sentela Esingakhanyisiwe Nesingahlosiwe

Isigwebo Esiphoqelelwe – Imithetho Yokudelelwa Kwentela

Uma umuntu othathe umhlalaphansi ekhetha ukuthola igabhu esikhundleni sempesheni evamile, libizwa ngokuthi impesheni eshibhile.

  • Abasebenzi be-Government: Impesheni ebekwe phantsi kwesigaba 10(10A)(i). Lokhu kuhlanganisa izisebenzi zikahulumeni eziphakathi/ombuso, izisebenzi zokhuselo, nezisebenzi zeziphathimandla zendawo.
  • Abaqashi be-Non-Government: Uma isisebenzi sithola ubuthakamo, khona - ke 50% wempesheni eshibhiwe ikhululekile. Uma isheya ingamukelwanga, khona - kunalokho ngisho namaphesenti angu-50 emali yempesheni encishisiwe ayikhululwanga-kanye, kuphela i-1/3 yenani lemali encitshisiwe iyakhululwa. Isilinganiso se-panethiwe sibalwa ngemithetho yemali egciniweyo noma isikhwama semali esikhokhelwayo.

Kubalulekile ukuphawula ukuthi imali yempesheni eshintshwayo etholakala esikhwameni esingasaziwa ikhokhelwa ngokugcwele.

Isigwebo Esingaxoshwayo – Ukukhokhiswa Intela Ngokugcwele

Impesheni engathengwanga (inkokhelo yemali yenyanga) etholwa yinoma yimuphi umhlalaphansi − uhulumeni noma intela egcwele njengeholo. Akukho kukhululwa ngemali yempesheni yezikhathi ezithile. Nokho, ukuthengiselwa okuvamile kwe-7650 000 kwabaholi bempesheni (uma bengakakhokhi ngeholo) kuvunyelwe ngaphansi kombuso omdala. Ngaphansi kombuso omusha, ukutheliswa okuvamile kutholakala kuphela uma umuntu eyi- “mholi” uthola impesheni kunoma imuphi umqashi.

Impesheni yomkhaya ikhokhelwa umngane womshado noma izingane ngemva kokufa kwesisebenzi ikhokhelwa ngaphansi kwesithi “Ukukhokha Eminye Imithombo” ngokuncishiswa okuvamile kweholo lemali yempesheni elilodwa noma lama - 765 000, noma imuphi ongaphansi.

Ukukhokha Intela Nezigwebo Kukhona Kwabathatha Umhlalaphansi

Ngaphandle kokungakhokheli ngempesheni eshisiwe, abantu abathatha umhlalaphansi bangacela ukuncishiswa izinto eziningana ukuze banciphise iholo labo elikhokhelwa intela:

  • Ukukhiphiswa okungalinganiyo kuka 7650 000: Kukhona abaholi bempesheni ngaphansi kombuso omdala (nombuso omusha onezimo).
  • Ukuhlukanisa 80C (kusukela ku-761,50 000): Ukufakelwa kwemali efakwe ePPF, izindleko zomshuwalense wokuphila, i-ELS, NSC, njll. Ayikho ngaphansi kombuso omusha.
  • Ukuhlawuliswa 80D (kusukela ku7625 000 kuya ku-765 000):[ Imali yomshuwalense wempilo kuwena ngokwakhe nakumngane womshado. Izakhamuzi ezikhulile zithola intethelelo ekhudlwana ye-7650 000 (umbuso omdala kuphela).
  • Ukususa u-80TTB (kusukela ku-760,000): ngezakhamuzi ezikhulile (unyaka 60+) nezakhamuzi ezikhudlwana (80+), inzuzo yenzalo evela elondolozweni ifinyelela ku-760,000 ngaphansi kombuso omdala.
  • [ Ukuhlukanisa 80TTA (kungafinyelela kuma-600 000): Inzalo yokugcinwa kwemali kubantu abangaphansi kweminyaka engu-60.
  • [[IYO] Ukuhlukanisa 80G:[ Iminikelo ezinhlanganweni eziphanayo.
  • Inzalo emalini yemfundo yezifundo eziphakeme:
  • Ukwelapha okungaguquguquki kwe-Idensent (I-80DD, 80DDB): Kukhona ngezindleko zezokwelapha kubantu abakhubazekile nabagulayo abacacisiwe.

Owesihlalaphansi okhetha umbuso omusha wentela (owuyikhomba kusukela ku-FY 2023 kuya ku-24 kuqhubeke) ngokuvamile abanakukwazi ukuthenga lezintengo. Nokho, umbuso omusha unikeza amazinga aphansi angaphezulu futhi ungazuzisa labo abangabizi mali kakhulu.

Ukuhogela Intela Ngemali (ITR) Kwabathatha Umhlalaphansi

Wonke umuntu othathe umhlalaphansi onemali egcwele edlula isilinganiso esiyisisekelo sokungahoxi kumelwe abhale i-Inhost Refusion (ITR). Ngisho noma intela ingaba yi-ilfresh, kungadingeka ukuba ithengise i-TDS noma iqhubeke nokulahlekelwa. Amaphuzu abalulekile kubantu abathatha umhlalaphansi:

  • Ifomu: Izisebenzi eziningi zempesheni ezinempesheni nemali yenzalo kufanele zisebenzise i-ITR-1 (Sahaj) uma imali ehlawulwayo ifinyelela ku-7650 lakh nakuholo/imali, impahla eyodwa, nemithombo. Uma zinenzuzo yekomkhulu noma impahla yangaphandle, sebenzisa i-ITR-2 noma i-ITR-3.
  • IForm 16 neFor 16A: umhlalaphansi uthola iHlelo 16 kulowo owayengumqashi wawo uma intela ikhishwa emthonjeni wempesheni (TDS). Inzalo ye FD, ingathola iHlobo 16A emabhange.
  • Ukufiliza Umphandle: Ngokuvamile u-July 31 wonyaka wokuhlola (umzk., July 31, 2025 ku-FY 2024-25). Nokho, ngenxa yokuhlanganisa, kuhlakaniphile ukucosha ngaphambi kwesikhathi.
  • Ifilimu: Sebenzisa intela ekhokhwayo e-palifini yethekisi (i-www.incometax.gov.in). Amabhange amaningi namatheku azimele nawo ayasiza.
  • Izinzuzo zezakhamuzi ezikhulile:[ izakhamuzi ezikhulile (60+) zikhululekile ekufakeni imvume uma ingqikithi yeholo lazo ingaphansi kwesilinganiso esiyisisekelo sokukhululeka futhi zingenayo enye iholo elikhokhelwayo. Nokho, ezinye i-fauth factor of the TDS revend.

Ukuze kutholakale usizo, uMnyango Wentela Okhokhela Intela unikeza usizo, futhi iziteshi eziningi ze - Internet njenge - ClaireTax neTaxi2Win zinikeza abaholi bempesheni imali elula.

Amaphutha Avamile Okufanele Uwagweme Lapho Uzitika

  • Uma ungasibiki inzalo ebhange elilondoloziwe noma kuma-FD ngisho noma i-TDS ingahoxi.
  • Ukukhohlwa ukuthola ukuncishiswa noma ukuncishiswa okuvamile ngaphansi kweSigaba se - 80TTB.
  • Ukubika ngempesheni okungalungile kwanciphisa imali yempesheni njengentela egcwele ngaphandle kokuthi ukhululiwe.
  • Ungaqinisekisi Ifomu Lama - 26AS ngamalishini empesheni angokoqobo.
  • Ukukhetha umbuso ongalungile wentela (okudala u - v. entsha) ngaphandle kokubala okuqondile.

Izenzakalo Ezikhethekile: Ukulahlwa Emkhayeni Nokujeziswa Kwangaphandle

Ukukhokhwa Kwecala Lomkhaya

Impesheni yomkhaya ikhokhelwa umnyuziyamu (ngokuvamile umngane womshado noma umntwana) ngemva kokufa komhlala-phansi. Ikhokhelwa ngaphansi kwesithi “Ukuthola Kuvela Kweminye Imithombo.” Ukukhokha intela kuhlanganisa:

  • Ukuncitshiswa okungavumelekile: Ukuhlahla okuyisicaba kwemali yempesheni yomkhaya engu-765 000 noma engu-1/3 yempesheni, noma ingakanani engaphansi, ivunyelwe. Lokhu kuthengiselwa kutholakala kokubili emithethweni emidala nentsha yentela.
  • Akukho ezinye izintethelelo: Akukho kuncishiswa kwengxenye 80C ekufakeni imali enziwe ngempesheni yomkhaya. Uma oyamukelayo ekwenziwe ngempesheni yomkhaya, angathola ezinye izikweli (80D, 80G, njll.) uma kufanelekile.
  • [[UMTH:0] Ukusheshisa: Owamukelayo kumele abike impesheni yomkhaya ngaphansi kweShedyuli OS kwi ITR.

Ukujeziswa KwamaNdiya Akwamanye Amazwe Nokubuya

I-NRI ethola impesheni kumqashi wangaphandle noma uhulumeni wangaphandle ingakhokhwa eNdiya kuye ngokwezimo zendawo yabo. Ngaphansi kwe-DTAA, iholo lempesheni likhokhelwa kuphela ezweni lakhona. Nokho, uma i-NRI ibuyela eNdiya futhi iba isakhamuzi, impesheni ikhokhelwa eNdiya, futhi kungakhokhwa imali ekhokhwa intela yakwamanye amazwe.

Ngokwesibonelo, impesheni ye-US Social Security etholwa isakhamuzi sase-US esihlala eNdiya ikhokhelwa intela eNdiya futhi i-gasting 80RRB engafaka i-galelo elingaphansi kwe-RRB kwezinye izimo. Iseluleko sochwepheshe siyatuswa ngeholo lomhlalaphansi elihamba imingcele.

Imininingwane eyengeziwe kumalungiselelo e-DTAA ingatholakala eMnyangweni wentela we-DTAA kwiphepha naku- isiqondiso se-Tex mayelana nempesheni yangaphandle [[.

Izinhlangano Zokuhlela Intela Zomhlalaphansi Ngo - 2025 - 26

Ukunika intela enele ngemali yempesheni kudinga inhlanganisela yesikhathi, ukutshala imali, nokukhetha uhulumeni. Nazi izindlela ezisebenzayo:

  • Khetha umthetho ofanele wentela minyaka yonke. hlela intela ngaphansi kohulumeni bobabili usebenzisa i-internet coltal. Abathatha umhlalaphansi abanezikweli ezibalulekile (80C, 80D, 80TTTB), umbuso omdala ungasindisa okwengeziwe. Kulabo abanempesheni kuphela nezintethelelo eziphansi, umbuso omusha ungalula futhi unciphe kancane.
  • [[IKL:0] hlela izikweleti ezivamile ngokugcwele. qinisekisa ukuthi zonke izintengo zeholo ziyabikwa nokuthi kutheliswe i-tecsethi ejwayelekile.
  • I-Invest ezinhlelweni zesakhamuzi semali esesikhulile. i-Citizens Senior Savings Scheme (SCS) inikeza inzuzo encishiswe ngaphansi kwengxenye 80C futhi iqinisekisiwe ukubuya. Isithakazelo esifinyelela ku-760,000 sinciphe ngaphansi kwe-Desela 80TTTTB (umbuso omdala).
  • Sebenzisa imali yomshuwalense wempilo ngokuhlakanipha. Ingxenye 80D izikweli zezakhamuzi ezikhulile ezifinyelela kuma-760,000 zingazifunela zona, ukushada, nabazali (uma abazali beyizakhamuzi ezikhulile, futhi ezingu-760,000).
  • [[NTL:0] I-TDS ngempesheni. Abaqashi ngokuvamile basusa i-TDS ngenani letshe elishiwe. Uma une-bumpsum transformed penced, ungafaka i-Fm 15H (ku-izakhamuzi ezikhulile) ukuze ugweme i-TDS uma ingqikithi yemali ingaphansi kwesilinganiso sokukhokha intela.
  • [ cabangela inzuzo ukuze unciphise iholo. Ukunika umngane womshado ohola kancane (othobela imithetho ebophayo) kunganciphisa intela iyonke.
  • Uhlale uhlaziyekile ezinguqulweni zomthetho wentela. Uhlelo lokuhlela 2025-26 lungaletha izinguquko", hlola iwebhusayithi yoHlelo lwemali ukuze uhlaziye.

Isampula Izibalo Zentela Zomhlalaphansi Osekhulile (FY 2025-26)

Ake ucabange ngomhlalaphansi oneminyaka engu - 65 ubudala:

  • Impesheni yanyanga zonke engathengwanga: 760 (761 60 000 ngonyaka)
  • Isithakazelo esivela kuyiSCS: 761 500 000
  • Inzalo etholakala ebhange: 7610 000
  • Imali yomshuwalense wezokwelapha (wedwa): 7625 000
  • Ukutshala imali kuyi - PPF: 761 500 000

[[Umthetho:0] Omdala Regime Calculation:[

  • Ingqikithi yemali eholayo: 764 70 000 (inzalo +)
  • Izinga elivamile: 750 000 ngempesheni
  • Ingxenye 80TT isilinganiso sesithakazelo seTB: 760,000 (ethakazelisayo ifinyelela ku - 760,000)
  • Ingxenye 80C: 761 500 000
  • Ingxenye 80D: 7625 000
  • Izikweletu eziphelele: 762 25 000
  • Iholo elikhokhelwayo: 762 45 000
  • Intela njengetshe ngalinye elidala: INil (ibhantshi elikhululekile 762 50 000)

[[Umthetho:0] New Regime Clarement:[

  • Ingqikithi yemali eholwayo: 764 70 000
  • Izinga elivamile lempesheni: 650 000
  • Iholo elikhokhelwayo: 764 120 000
  • Intela njengetshe ngalinye elisha: Kufinyelela ku - 763,50 000 nil; 763,00 001 kuya 764,20 000 ngo - 5% = 66 000 + ces = 766 180 approx.

Ngokusobala, umbuso omdala ungcono kulendaba. abantu abathatha umhlalaphansi kufanele benze izibalo ezifanayo unyaka ngamunye.

Amacebiso Okugcina Kwasebethathe Umhlalaphansi Entela Yokukhokha Icala

Ukuqonda intela yemali yempesheni kunika abaholi amandla okugcina imali yabo enzima. Ngokuhlela kahle, ngokuqaphela ukukhulula, nangokuhlela ngesikhathi esifanele, iminyaka engcono ingangabi nazinkathazo zentela. Ungazi ukuthi ungazinikile, uhlele ngaphambi kwesikhathi, futhi ujabulele umhlalaphansi wakho ngokuthula ngokwezimali.

Uma uthola iziqondiso ezingokomthetho, bhekisela encwadini yoMnyango wentela yokukhokha yezisebenzi zempesheni kanye neziyindingi zamuva ezithinta intela yempesheni.