Ukuqonda Intela Encishiswayo Yokutshala Ifa Langempela ENdiya

Izakhiwo zezindawo zingenye yezindlela ezithandwa kakhulu zokutshala imali eNdiya, zinikeza kokubili izimali eziyinhloko ezithatha isikhathi eside kanye neholo elingapheli. Nokho, indawo ezungeze ukutshala impahla iyinkimbinkimbi futhi ngokuvamile ayiqondwa kahle. Kusukela emalini ezuzweyo yezimali nentela yempahla ukuya eGST nase-TDS, ukuthengiselwa kwentengo ngayinye kuthwala iqoqo layo lemfuneko yokulalela. Lesihloko sinikeza isiqondiso esibanzi, esinegunya kuleyo naleyo mali ekhokhwanywayo yentela wonke umgcini wentela kufanele azi, akusize ukuba uhlele kahle, izindleko ezinciphisanayo, futhi uhlale uhambisana nemithetho yamaNdiya.

Izintela Ezithathelwe Ifa Lezakhiwo

Izihloko zentela yefa nefa laseNdiya kuye ngokuthi intengo ingakanani kuye ngokuthi ithengiselwane ngayiphi indlela − ikhafurchase, iyadayiswa, noma igcinwa. Ukuqonda uhlobo ngalunye lwentela kuyisinyathelo sokuqala ekuhleleni intela ngokuphumelelayo.

Inhloko - dolobha Ithola Intela Yokuthengiswa Kwempahla

Uma uthengisa impahla ngenzuzo, umehluko phakathi kwenani lokuthengisa nezindleko zokuthola ubhekwa njengenzuzo yezimali. Inkathi ethathayo inquma ukuthi inzuzo ingeyomzuzwana noma isikhashana, okuthi yona ithinte izinga lentela kanye nokungahoxi okukhona.

  • i-Monitor Gains (STCG): Uma indawo ingenzelwa ingenalutho kunezinyanga ezingu 24 [[ kusukela osukwini lokuthenga (noma usuku lokuba nempahla, noma nini ngaphambili), inzuzo ingenezelwa emalini yakho ephelele futhi ikhokhwa intela ngesilinganiso sakho senkokhelo yemali ekhokhwayo. Lokhu kungakusunduzela ebhukwini eliphezulu, kuphumele emhosho obalulekile.
  • Imali eyindabhra-mqoka iFuniwa (LTCG): Uma indawo ingeyo ngaphezu kwezinyanga ezingu-24 [, inzuzo ifanelekela njengesikhathi eside. Izinga lokukhokha [intela] ngu-20% [[FLT]] [[FLT]] [ilingana ne-ctes] ngenzuzo yokuhlukanisa. I-intengo elungisa inkongozo ngokusebenzisa intengo yentengo ye-Inflation Index (II) ekhishwe ngoMnyango wentela, ngaleyondlela inciphisa inzuzo yentela.

Ngokwesibonelo, ake sithi uthenge indawo eyisicaba ngoApril 2015 nge-7630 lakh futhi uyithengisele ngoJuni 2023 nge-7655 lakh. Izindleko zohlelo lokuthola (ukusebenzisa isiCII sika-240 ku-FY 2015-16 no-348 ku-FY 2023-24) kungaba cishe ngu-763.5 lakh, ukwenza inzuzo ekhokhelwayo kuphela 7611.5 lakh esikhundleni sika-625 lakh. Lokhu kubonisa amandla okulawula ekunciphiseni umthwalo wentela ekukhiqiseni intela ezingenisweni zempahla ezinde.

Izinhlupho ngaphansi kweZingxenye 54 no - 54

Ukukhuthaza ukubuyiselwa kwenzuzo yezezimali, uMthetho weTsimathilomu unikeza intela ekhululekile. Ngaphansi Ukuthengwa 54, uma uthengisa indlu yokuhlala futhi wakha inzuzo yenhloko - dolobha ekuthengeni noma ukwakha enye indlu ehlalayo phakathi kwemingcele yesikhathi esimisiwe, iLTCG ikhululwa entela. Indlu entsha kumelwe ithengwe ngonyaka noma eminyakeni emibili ngaphambi kokuthengiswa, noma phakathi neminyaka emithathu. Ngokufanayo, ukukhululwa 54FF unikeza ukukhululwa ngenxa yenzuzo ekuthengisweni noma yiziphi izinto eziyigugu (enye indlu ehlala kuyo) uma ukuthengiselwa kwayo yonke indlu ehlala.

Kubalulekile ukuqaphela ukuthi lenkululeko iza nezimo zokuvala imoto: lempahla entsha ayinakuthengiselwa phakathi neminyaka emithathu yokuthenga, futhi awunakuba nendlu yokuhlala engaphezu kweyodwa ngosuku lokuthunyelwa (kwingxenye 54). Inzuzo yemali ingasetshenziselwa ukupakisha inzuzo uma ukubuyiselwa kungaqediwe ngaphambi kokuba kubuye usuku olufanele lwentela.

Intela Eholweni Lamazinyo

Ukuthola iholo lentela embonini kukhokhelwa ngaphansi kwekhanda [[FLT: 0] Ukuthola inzuzo evela eMpandleni [. Ukubala kuqondile kodwa kudinga ukunakekelwa kwentethelelo.

  • Imali yaminyaka yonke (GAV): Ukuphakama kwentela yangempela etholwayo/evuselelekayo noma intela elindelekile (inani lemali lemali noma intela eqashiwe). Uma indawo ingekho ngokwengxenye yonyaka, intela yangempela ingaba phansi.
  • Inani laminyaka yonke (NAV): Intela ka-GAV ekhiqizwayo kamasipala phakathi nonyaka.
  • Izilinganiso: Intethelekiso evamile ye-30% ye-NAV ivunyelwe ukulungisa nokulungisa, kungakhathaliseki ukuthi izindleko ziyini. Ngaphezu kwalokho, inzala emalini ebolekwayo yempahla ethathwayo ingasuswa ngaphansi kwengxenye 24(b) - akukho mkhawulo ophezulu wezakhiwo, ngokungafani nesilinganiso se-62 lakh yezakhono zokwethutha.
  • Imali ehholo elibekelweyo: NAV thabatha 30% yezinga elivamile le-av% kuhlawulwa inzalo. Inani elilandelayo lenezelwa emalini yakho yonke futhi likhokhiswe ngenani elitsheliwe.

Ngokwesibonelo, uma uthola intela ye - Í10 lakh ngenombolo, ukhokha intela kamasipala yabangu - 7650 000, futhi uthola inzalo yasekhaya kanyaka yemali ebolekwayo 762.5.59 lakh, imali oyikhokhayo etholakala empahleni yendlu kungaba: (769,50 000 - 765 000) = 765 000 (NAV), isilinganiso esingaphansi kuka - 30% (2,85 000), inzalo (0,5 000) = 765 000) = 764,15,000. Lemali yenezelwa eholweni yakho ekhokhelwa intela.

Intela (iGST) Yempahla Nezinkonzo Zaphansi Kohlelo

I-GST isebenza ekuthengeni ezinye izakhiwo ezingaphansi kokuhlelwa kwezakhiwo. Izinga lamanje % yezindlu ezifinyelelekayo kanye %[ kwezinye izindawo zokuhlala (intela yokufaka ekhona kubakhi). Izakhiwo zezentengiselwano, izinga livamile lingu 12% noma 18% kuxhomeke kumsebenzi. Okubalulekile, i-GST ayikho ihlawulelwa ngezakhiwo ezilungile-amukela isitifiketi sokuqedela, ngoba akukho nkonzo yokwakha eqhubekayo.

I-Credit yeTaxis yezentengiselwano efakiwe ku-GST ekhokhwayo ayikho kubathengisi bezindlu zezindlu, kodwa ezidayiswayo ezisetshenziswa ebhizinisini, i-ITC ingabizwa. Ngaso sonke isikhathi hlola ukubhaliswa komakhi nge-GST futhi uqinisekise i-invocta ngokucacile ukuthi isici sentela sikhomba ukukhokhwa.

ITDS ePontray (Inani lempahla 194-IA)

Noma ubani othenga indawo engashukumi (enye kunendawo yokulima) ukuze acabangele 16) [1] U-1950 lakh noma ngaphezulu kuyadingeka ukuba asuse iTduct Traxity Dducd eMthonjeni (TDS) ku [1]% [[FLTLD:3] yokucatshangelwa. ITDS kumele ikhushulwe ngesikhathi sokukhokha noma sokuthenga, noma nini ebekwe ngaphambili, futhi ifakwe nohulumeni esebenzisa iFom 26QB. Umthengile futhi kumelwe abuye nge-TDS (FFom 26QB) futhi akhiphe isitifiketi seTD (OR 16B) kubathengi.

Ukwehluleka ukukhipha noma ukufaka i-TDS kungaphumela ekuyekeni izindleko nesijeziso senzalo. Lelungiselelo liyasebenza ngisho noma umthengisi eyi-NRI(izinga eliba ngu-20% kanye ne-surfure (ngaphandle kokuba isilinganiso esiphansi sichazwe ngaphansi kwesivumelwano se-Double Teaxiation Devince Regionance).

Intela Yempahla Nezindleko Eziyigugu

Ukuba nendawo akuyona nje into yokuthenga; izindleko zaminyaka yonke zokugcina ifa nazo zisho intela.

Intela Yempahla (Intela Yempahla Engekho

Intela yempahla ikhokhwa minyaka yonke izindikimba zikamasipala zendawo (umz. BMC, MCD, BMP) ngokusekelwe enanini lempahla, indawo, nokusetshenziswa kwayo. Lentela incishiswa eholweni lokuqasha ngaphansi kwekhanda itholakala eMfuleni we House[. Izakhiwo zomniniyo, intela yempahla ekhokhwa ngenxa yokuthi ayikho iholo eliqashiwe, kodwa ingabhekwa njengengxenye yezindleko zobunikazi.

Izinga lentela yempahla liyahlukahluka kakhulu: ngokwesibonelo, ezakhiwoni zokuhlala zaseMumbai zikhokhwa nge 5-7% yenani le-rable, kuyilapho eDelhi amazinga ephansi. Abangenisi bemali kufanele bafake izindleko zaminyaka yonke lapho kubalwa ama-netha.

Imisebenzi Ephambili Nezikhalo Zokubhalisa

Ngesikhathi sokuthenga, umsebenzi wezitembu (ngokujwayelekile 5-7% yenani lempahla, ehlukahluka ngokwezwe) kanye nezindleko zokubhalisa (cishe 1%) ziyizindleko ezibalulekile. Lezi azikho izindleko ngonyaka wokuthenga kodwa zenezelwa entengo yokuthola inzuzo yenkokhelo. Lokhu kunganciphisa inzuzo yenkokhelo, ezuzisayo ezinjongweni zentela. Nokho, akukho kuthengwa okusheshayo.

Ibalulekile: Kusukela ku-FY 2017-18, umsebenzi wokumisa nokubhalisa ekuthengeni kwempahla yendlu kungathengwa njengentengo ngaphansi Ukuhlanganisa 80C[ [i-(ihlonipheka kumkhawulo we-61.5 lakh). Lokhu kunikeza inzuzo ethile kubathelisi basekhaya, kodwa abatshali abaningi bayothola inhlanganisela yenkokhelo eyinhloko nesibopho sezitembu ngokushesha idlula ipethi.

Isithakazelo Sasekhaya Nezikhungo Eziyinhloko

Izimali zokutshala izakhiwo zasekhaya ezixhaswa imali ebolekwa ekhaya zinikeza izikweleti zentela ezinkulu:

  • Ukuncishiswa 24(b) – Isithakazelo e Home Loan: Impahla ezisebenza yona, inzalo incishiswa e- 93 lakh ngenombolo. Ukuze impahla engaphandle, ayikho isilinganiso esiphezulu; yonke inzalo ekhokhwayo phakathi nonyaka incitshiswe emalini yokuqasha. Uma iholo alinele, ukulahlekelwa kungabekwa kwenye inzuzo (ebhekene nemali eyi-~2 kh ephuzweni lempahla yendlu).
  • Ukuhlela 80C – Imbuyekezo Eyinhloko: Isici esiyinhloko semali ebolekwa ekhaya EMI kufanelekile ukuthengiselwa ngaphansi kwengxenye 80C, ukulingana nesilinganiso sonke se-761.5 lakh. Lokhu kuhlanganisa futhi umsebenzi wezitembu nokubhalisa njengoba kushiwo ngaphambili. Impahla akumelwe idluliswe phakathi neminyaka emihlanu eyimpahla, noma ukuthengwa kwemali kuzoshintshwa ngonyaka wokuthengisa.
  • Ukubolekisa ngemali 80EE (kubathengi bokuqala): Ukuncishiswa okwengeziwe kwemali ebolekwayo emalini ebolekwayo emalini ebolekwayo emakhaya kutholakala kubathengi bezindlu ezikhokhwa kuqala, uma imali ebolekwayo ingaphansi kwe 7635 lakh nenani lempahla ingaphansi kwe 7650 lakh. Lokhu kungaphezu futhi ngaphezulu kwesilinganiso se-62 lakhkh.

Ukukhokhiswa Kwentela Kwezindlela Eziqondile Zokukhokha Intela

AmaNdiya angathathi-cala (NRIs)

I-NRIS ibhekene nezimfuneko ezengeziwe zokukhokha intela lapho itshala izakhiwo nezindawo zase-India. Izinhloko- dolobha zithola amazinga entela ngokuvamile ayafana neyabantu abahlala khona (iphesenti lama-20% enekhodethi ye-LTCG, izinga le-SCG, kodwa amazinga eTDS aphakeme:

  • Ekuthengisweni kwempahla nge-NRI, umthengi kumelwe asuse i-TDS ku- ku-LTCG (nophawu) noma 30%[ ku-STCG (ukwehlisa i-CT kanye ne-ces), ngaphandle kokuba i-NRI ithole isitifiketi se-TDS esiphansi kuMnyango wentela ongenisayo.
  • Imali ekhokhelwa i-NRI ingaphansi kwe-TDS 30%[ (noma izinga lesivumelwano elisebenzayo) ngaphansi kwengxenye 195.
  • I-NRIS ingafuna futhi ukukhulula okufanayo ngaphansi kweZigaba 54 no-54F, kodwa kumelwe iphinde izuze eNdiya. Ukubuyiselwa kwemali edayiswayo kulawulwa ngeziqondiso zeRBI.
  • Izivumelwano zentela eziphindwe kabili (DTAAS) zinganikeza impumuzo uma izwe lokuhlala le-NI likhokha intela efanayo. Kuyatuswa ukubuza i-CA ekhethekile ekukhokheni intela ye-odar.

Abatshali Bezimali Ezentengiselwano Zangempela

Izakhiwo zezentengiselwano (izindawo zeposi, izitolo, izindawo zokugcina impahla) ziphathwa ngendlela efanayo ezindlini zokuqasha, kodwa kunokwehluka okuthile:

  • Kungadingeka ukubhalisa uma iholo lentela lidlula i-ALIkh (610 lakh kwezinye izindawo). Umnini-ndlu (umnini) kumelwe akhokhe i-GST (ngokukakhulu engu-18%) futhi ayibuyisele kuhulumeni.
  • izindleko zokuhlawuliswa kwesakhiwo (hhayi ezweni) zingafakwa ngaphansi koMthetho we-Inhome Tax e-10% (WDV) ezakhiweni zezentengiselwano. Lokhu ukuncishiswa okungakhokhiwe kwemali ekhokhelwayo.
  • Inzuzo yemali eshisiwe itholakala ngendlela efanayo, kodwa izinzuzo zokuyikhomba zisasebenza kuyi - LTCG.

Ukuhlelwa Kwentela Kwabaphathi Bezimali

Ukuhlela ukukhokha intela kungathuthukisa kakhulu amabhayisekile entela yangemva. Nakhu amasu amaningana okucatshangelwa:

  1. Izici zokungangeni ezinyangeni ezingaphezu kwezingu-24:[ Inzuzo yenhlokomo ende yesikhathi eside idonsa isilinganiso esiphansi ngemva kokuhlolwa, futhi ungafuna ukukhululeka ngaphansi kwesiqephu 54 ne-54F. Hlela isikhathi sokudayisa ngokufanele.
  2. Sebenzisa isikhombo kuwe: Gcina umkhondo wezindleko zenkokhelo (CII) unyaka nonyaka. Unyaka oyisisekelo wokuzikhombisa washintshwa waba ngu-2001, ngakho izakhiwo ezathengwa ngaphambi kuka-2001 zingaba nenani elifanele lentengo njengemali ekhokhwayo. Lokhu kuvame ukuholela empumelelweni ephansi ye-index.
  3. Inzuzo eqondile izuziwe ezibophweni: Uma ungakwazi ukutshala kwenye indawo, cabangela ukutshala imali eCapital Gains Bonds ngaphansi kwengxenye 54EC (njengezibopho ezikhishwa ngu NHAI noma REC). Ukungangeni ekungeneni i-NHAI kuya ku-650 lakh ngenxa yezibopho nge-cock-ream-fish, okwamanje kunikeza isilinganiso esilinganiselwe senzalo.
  4. hlela inzalo yasekhaya: [ngezamandla emali ebolekiwe] Izakhawo, inzalo yonke isuke ingenakho, ngakho ukuboleka imali eningi kungadala ukulahlekelwa kwentela okungahlehlisa enye iholo (ngokuvumelana nemali elahlekile ye-762 lakh ebekwe ngaphandle kwesethi yenzalo). Ukuqinisekisa izivumelwano ezifanele zemali ekhokhwayo.
  5. Bamba izakhiwo eziningi njenge-stock-intrade: Uma ungumenzi wempahla noma umabi (umzekelo, ukuthenga nokuthengisa kaningi), iholo lingase libhekwe njengenzuzo yebhizinisi kunenzuzo yenhloko ndlu. Lokhu kuvumela ukuthengiseka kwezindleko njenge-sgevergege, izikwele ezingokomthetho, nezindleko zokuthengisa. Nokho, kusho ukuthi akukho ukuhlukanisa noma ukuzuza ingqikithi yenkokheli.
  6. Gcina amarekhodi acophelelayo:[ Ugcine zonke izivumelwano zokuthenga, izivumelwano zokuthengisa, amathikithi entela ekhokhwa, izikweleti zasekhaya, nokubuyiselwa kwemali ebhajeni. Lokhu kubalulekile ekutholeni inzuzo yezimali, ukuthengiselana izikweletu, nokuthatha noma ikuphi ukuhlola intela.

Izingozi Ezivamile Nezindaba Zokubambisana

Nanka amaphutha avame kakhulu nendlela yokuwagwema:

  • Awubiki intela eqashweni entweni engenalutho: Uma unempahla yesibili engekho, uDepartment weTaxir Department weMail ungabheka iholo eliqashelweyo (ngokusekelwe enanini likamasipala noma ngokungakhethi) futhi ulikhokhe. Kungcono ukumemezela indawo njengemisebenzi yakho uma ingahoxiwe, kodwa indawo eyodwa kuphela esebenzayo evunyelwe ukuba ikhululeke intela; ezinye izakhiwo ziyakhishwa.
  • Azikhohli iTDS eqashisweni: Abakhokhi bentela yentela ekhuphuka kakhulu 760,000 ngenyanga kumele basuse iTDS e 10% ngaphansi kwengxenye 194-IB (noma 30% ye-NRIs). Ukwehluleka ukwenza kanjalo kungaholela ekuphunyuleni intela nezijeziso zabo bobabili abahlukene.
  • Awushongo ukhombo ngonyaka wokudayisa: Ikhodi elitholakalayo kuphela ku-LTCG. Uma uthengisa phakathi nezinyanga ezingu-24, ulahlekelwa yilenzuzo ngokuphelele. Hlela usuku lokudayisa ngokucophelela.
  • Ukulinganisa isikhathi sokubuyiselwa: Ukuthatha ukukhululeka ngaphansi kwesiqephu 54, kumelwe uthenge impahla entsha phakathi neminyaka emibili (noma ukwakha phakathi neminyaka emithathu). Noma imiphi imiphumela yokulibala enzuzoni eba ekhokhelwayo ngonyaka isikhathi esinqunyiweyo esiphelayo.
  • [[FLT: 0] Ukubheka izintela zikahulumeni ezicatshangelwe ngqo: Ezinye zisho amalevy engeziwe noma amazinga ebanga elingaphezulu kunenani elingokoqobo lokuthengiselana. Uma ukucabangela ukudayisa kungaphansi kwezinga lokuzungeza (inani elingaphansi komsebenzi), umehluko ungakhokhwa njengemali ekhokhelwayo ngaphansi kwengxenye 50C.

Izimo Zesikhathi Esizayo Nezinguquko Ezisikiselwe

Uhlelo lwentela yefa lezindawo lwaseNdiya lungahlelanga. Iziphakamiso zamuva zemali yokuhlela izakhiwo zihlanganise izinyathelo zokukhuthaza izindlu ezithengwayo (umz., ukwandiswa kwe-Catego 80EA) nokulula inzuzo yenhloko- dolobha. Ngokwesibonelo, uhulumeni ucabange ukunciphisa isikhathi sokugcinwa kwe-LTCG kusukela kwezingu-24 kuya kwezingu-12 zezinyanga zezindawo, kodwa lokhu akukamiswanga. Kukhona nengxoxo eqhubekayo ngemithetho yezitebhiso ezindaweni ezinqamule intengo ukuze kunciphe izindleko zemali yonke. Abahovisi kufanele bahlaliswe ngemithombo engokomthetho enjenge-Invotaciota Departments Department ([FFF:[3]][FT][5]][FFFF]] [FT]]]

Isiphetho

Ukutshala imali embonini yezindawo nezindawo zase-India kunikeza inzuzo ekhangayo, kodwa intengo inikezwa intela ehlukahlukene futhi idinga ukuthatha uhambo olucophelelayo. Kusukela ekutholeni izimali eziyinhloko okulawula ukwehla kwamandla emali nokungaphunyulwa ekubuyiselweni komthetho wokuqasha izikweleti zemali nokubambisana kwe TDS, zonke izinqumo “‘ nokuba ungathenga, ubambe, noma uthengise imiphumela yentela. Ngokuqonda imithetho, ukugcina imibhalo efanelekile, nokufuna iseluleko sochwepheshe uma kudingekile, abanikazi benganciphisa kakhulu umthwalo wabo wentela futhi bathuthukise imithenetha. Isihluthulelo siwukuhlela kusengaphambili, ukuhlala betshelwe ngenguquko yezezindawo, futhi bakhokhe intela kuzo zonke izimpahla.

I-Disclaimer: Lesi sihloko singesenjongo yokwaziswa kuphela futhi asikhanga iseluleko sentela esikhokhelweyo. Imithetho yentela ishintsha futhi izimo zingahlukahluka. Sicela uthintane nomphathi-mali oqeshiwe noma umthelisi wentela ukuze uthole isiqondiso esiqonde isimo sakho.