Isingeniso

Ukuthengisa ibhizinisi eNdiya kuyisenzakalo esibalulekile esingokwezimali esimiphumela yaso ingaphela kakhulu uma intela ehlobene nayo ingalawulwa ngokucophelela. Ukukhokhwa kwentela kuxhomeke ehlelweni elingokomthetho lomthengisi, uhlobo lwempahla edluliselwe, isikhathi sokuphatha, nesakhiwo sokuhweba. Izakhamuzi zaseNdiya nabathengisi abangaholi eKensani kumelwe bakhokhe intela, izimpahla nentela yenkonzo (GST), umsebenzi wokukhokha intela, futhi basuse intela emthonjeni (TDS). Lesi sihloko sinikeza isiqondiso esiningi sokuthengisa intela eNdiya, ukuhlanganisa intela, ukuhlanganisa izindleko eziyinhloko, amasulelo, nokuthobela izimfuneko.

Izinhlobo Zentela Ezihilelekile Ebhizinisini

Okubaluleke kakhulu ukukhokha intela yemali, kodwa i - GST, umsebenzi wokushaya izitembu, ne - TDS nakho kufeza izindima ezibalulekile kuye ngokuthi intengiselwano injani.

Inhloko - dolobha Ithola Intela

Ikomkhulu likhokhwa ngenzuzo ebangelwa ukudluliswa kwempahla yenhloko- dolobha. Izinga nokungaguquguquki kuxhomeke esikhathini sokugcinwa kwempahla nokuthi inzuzo iyini umtapo ' noma 'lindterterm.

Inhloko - dolobha Ephakeme Engolwesikhathi Eside (Long16term) Iyazuza

Ngenani lempahla eziningi, umehluko usekelwe enkathini ethathayo ye izinyanga eziyi24 . Izilinganiso ezibanjwe izinyanga ezingu-24 noma ezingaphansi zithathwa njenge-fishterm, kuyilapho lezo ezibanjwe ngaphezu kwezinyanga ezingu-24 zinde ngenkathi. Kodwa, ngokwezilinganiso ezihlelwe ekuhwebeni amasheya, umnyango ubizwa ngezinyanga ezi-12 . Inzuzo yezingxenye ezimqoka (STCG) iyanda engqikithini lemali nentela ekhona ngamananini afunekayo. Izinzuzo ezinkulu (IFLTC) zikhokhwanywa njalo [FL:] ezingeniswe ezingeniswe ezingeni eliphansi [FLD:] noma kwezinye izikhokhwasholo) ezingeniswe (5]

I - Index Izuza

Ikhompuyutha ivumela umthengisi ukuba alungise izindleko zokuthola ukwehla kwamandla emali ngokusebenzisa intengo yentengo yenkokhelo (CII) eyakhishwa uMnyango weMaholo wentela. Lokhu kunciphisa inzuzo eshibhile ekhokhelwayo etholakalayo entweni egcinwe esikhathini eside. Ngokwesibonelo, uma intengo yebhizinisi ibithengiselwe i-7650 lakh ngo-2010 futhi ithengiselwe i-61.5 crore ngo-2025, intengo ye-fabhethi yokuthola intela ingaba iseduze ne-CTCL90 lakh, okuphumela ekuthengisweni kwe-LTCG ephansi.

Ukukhohliswa Ngenxa Yomthetho Wentela Ohlawulwayo

Izingxenye eziningana zinikeza inkululeko yokunciphisa noma yokuhlehlisa inzuzo yentela yefa:

  • [ Ukuhlanganisa 54: Ukukhulula ku LTCG ukudayisa indlu yokuhlala uma inzuzo isetshenziselwa ukuthenga noma ukwakha enye indlu yokuhlala.
  • Ukuhlanganisa 54F: Ukukhulula ku LTCG ukudayisa noma iziphi izimali zetshe elidala (kuhlanganise nempahla yebhizinisi) uma ukucabangela inetha kufakwe endlini yokuhlala.
  • Ukuhlanganisa 54EC: Ukukhulula nge LTCG uma inzuzo ibekwe ngezibopho ezicacile (umz., NGUHAI, REC) phakathi nezinyanga eziyisithupha, kufinyelela ku-7650 lakh.
  • [[UKRAWULO] Ukhlupha 54B: Ukususwa ngokudluliswa kwendawo yezolimo esetshenziselwa ukulima, uma inzuzo isetshenziselwa ukuthenga elinye ipulazi.
  • Ukuhlanganisa 54G: Ukususwa kokushintsha kwemisebenzi yezimboni ezindaweni zasedolobheni, okungaphinde kubuye kuvuselelwe ezweni, ekwakheni, noma emishinini.

Ukuhlela kahle nokunikeza iseluleko esingochwepheshe kubalulekile ukuze sitholakale.

Intela Nezinkonzo (GST)

IGST ingasebenza lapho ukuthengisa kuhilela ukudluliswa kwempahla yebhizinisi ebhekwa njengenkokhelo yezimpahla noma izinkonzo ngaphansi komthetho we-GST. UMkhandlu we-GST uye wanikeza ukucaca ekwelapheni ukuthengwa [ (ukuthengwa kwebhizinisi njengento eqhubekayo) kanye nokuthengwa kwempahla eyigugu [[.

Ukuthengiswa Kwe - Slump v

Kuthengwa , wonke umsebenzi webhizinisi udluliselwa ukuze kucaciswe inani lenani lemali ngaphandle kokwabela inzuzo impahla ngayinye. Ngaphansi kwe-GST, ukudluliswa kwebhizinisi njengento ehambayo kungu [ okungaphathwa njengenkokhelo yezimpahla noma izinkonzo , futhi ngenxa yalokho i-GST ayisebenzi. Kodwa uma ukuthengisa kusungulwe njengempahla ethengiswayo , lapho impahla ngayinye ithengiswa khona ngokuhlukene (ig., umhlaba, imishini, ukuhlelwa kwayo,) ingakhokhwa ezinkonzweni ezinhle., futhi imboni (i-eglighttive, ne-aces.) izinkonzo ze-GS.

Ukucatshangelwa Kwamacala Entela Egazi

Uma i-GST ibekwa icala ngentengo edayiswayo, umthengi angakwazi ukubiza intela yokufakwa ekhokhiweni (ITC) ngaphansi kwemithetho. Umthengisi kumelwe anike i-invoice uma intengiselwano ingakhokhi intela. Ukuze intengo ehlayo ingakhangi i-GST, akukho invoice efunekayo, kodwa kusedingeka isiqinisekiso esifanelekile ngaphansi kwe-Income Taxial Act.

Izimpahla Eziyisicaba Nezikhungo Zokubhalisa

Imali yokuthatha i-stamp ikhokhwa ngokudluliswa kwempahla engasheshi ukususwa (izwe nezakhiwo) futhi ihlukahluka ngokombuso. Izinga lingahluka kusuka ku-5% kuya ku-8% yenani lempahla noma inani lezentengiselwano, noma yikuphi okuphakeme. Ethengisweni kwempahla, i-stamp isebenza ezivumelwaneni zokuthunyelwa, izabelo, noma ukubhalisa. Ekuthengisweni lapho impahla engaphansi ihlanganisa indawo yangempela, umsebenzi wesitembu ungasebenza uma ukuthengiselwa kwemali okungadluliswa ngokuphumelelayo okuthi kwezinye izindawo. Abathengi bamele bakhokhe izindleko zemali yetembu, njengoba benganciphisa i-nethiwe.

Intela Ithengiselwa Emthonjeni (TDS)

Umthengi ngokuvamile kudingeka asuse intela emotweni (TDS) kuyilapho ekhokha umthengisi.

  • Ukuhlanganisa 194IA: ITD i-1% uma kucatshangelwa ukudluliswa kwempahla engashukumi (enye kunendawo yezolimo) uma ukucabangela kudlula 7650 lakh.
  • Ukuhlanganisa 195: ITDS ekukhokheleni abangewona amadendakho - isebenza uma umthengisi eyinhlangano yangaphandle noma i-NRI.
  • [[UKRAWULO: 0] Ukuhlanganisa 194J: ITDS ezinkokhelweni zezinkonzo zobuchwepheshe, ezingase zibhekisele ekuhloleni noma ekuhlobiseni izakhi.

Umthengisi kumelwe anikeze i - PAN neminye imininingwane ukuze agweme amazinga e - TDS aphakeme (amaphesenti angu - 20 ngaphansi kwengxenye 206A) i - TDS ehhoxisiwe ingabizwa ngokuthi i - box, kuyilapho ikhipha intela yomthengisi.

Isakhiwo Sentengo: Imali Ethengwayo Engathengiswa Ngayo

Ukukhetha phakathi kwentengo edayiswayo nokuthengwa kwemali kunezinzuzo ezinkulu kubo bobabili abahilelekile. Abadayisi ngokuvamile bakhetha ukuthengiselana ngoba kungaphumela ekutholeni intela ephansi (ikakhulukazi uma ukwabelana kuthatha isikhathi eside), kuyilapho abathengi bengase bakhethe ukuthengiselana imali ukuze bathole izindleko ezishisiwe ukuze bakhululwe ukwehla kwemali.

Ukuthengiswa Kwentela

Ethengisweni, inzuzo yokudayisa inzuzo ngayinye. Inzuzo yemali ilinganiswa ngokwehlukana yempahla ngayinye esekelwe enkathini yayo ekhona nasezindlekoni. Izinto ezikhona (umz., imishini, izakhiwo) zingabangela inzuzo yequatting noma imali etholakalayo esekelwe enkathini yayo ekhona kanye nezindleko zayo. Uma i-FREPUT] ishintshelwe ngenani eliphakeme kunenani elibhaliwe. Imali engadayiswanga ekuthengeni. Imali engadayiswanga (eg., i-evolunterble, i-rectives) iphathwa njengempahla engenisa imali eshini. Inzuzo ingabhekwa futhi njengemali engenisa imali etholakalayo. Inzuzo engcono kakhulu (u April 2023) ithathwa njengemali ethengiswayo; uma i-LTGGgen ishiced ngokomthetho ethile yemithetho engcono kakhulu.

Yabelanani Ngokuthengisa – Ukuphoqelelwa Intela

Ebhizinisini elithengiselwayo, ukuthutha okuthengiselwayo okuthathayo enkampanini. Impahla engaphansi isele nenhlangano, ngakho akukho kuthengwa kwentela ephakeme ekhuphukayo. Inzuzo yemali ekhona ekhona ilinganiswa ngokuthi umehluko phakathi kwentengo yokuthengisa nezindleko zokuthola izabelo. Isabelo esingabhaliwe esibalwayo esithathelwe izinyanga ezingaphezu kwezingu-24, i-LTCG ithengwa ngenani elingu-20% ngenani elinamashendezo (noma 10% ngaphandle kokwabelana ngempahla, noma nini ephansi). Intengo yezentengo yentengo ekhona ingaba i-LTCGPPP. Imali yentengo yezentengo engaphansi kwenani lemali yezentengo yezensiba (uma i-STT). Iqhaza futhi igwema nenkokhelo ezindaweni ezithengisene indawo ezithelwa kuyo.

Ukukhetha Isakhiwo Esifanele

Isinqumo sixhomeke ezicini ezifana nendawo yokuhlala yomthengisi, isikhathi, isifiso sokuzuza inhloko- dolobha esikhathini esizayo sikhululwe, nokuzimisela komthengi ukukhokha isisekelo esikhokhelwayo sokuncishiswa kwemali emisiwe. Ngokuvamile, ukuxubana kwempahla nokuthengwa noma ukuthengwa kwentengo kungahlolwa. Abathengisi kufanele bafake intengo elandela ipropati eshisiwe ngaphansi kwezakhiwo ezihlukahlukene ngaphambi kokuba baqedele ibhizinisi. Iseluleko sochwepheshe esivela kummeli wemali yentela sibalulekile.

Izinhlangano Zokuhlela Intela

Ukuhlela kunganciphisa umthwalo wentela futhi kuqinisekise ukuthi uyawulandela umthetho.

Ukulungisa Ukuthengiswa Kwayo

Uma inzuzo isondela enyangeni engu-2493, ukubhekisela ekuthengeni kungaguqula inzuzo ye-firbrater ibe inzuzo ende engu-662, ngokuphawulekayo isilinganiso sentela. Izentengo, zilindele izinyanga ezingaphezulu kweshumi nambili zifeza okufanayo. Ngaphezu kwalokho, ukuthengiswa ngonyaka ongokwezimali lapho enye iholo lomthengisi liphansi kunganciphisa intela eshibhile nge-STCG. Izinzuzo zokukhokha i-alder zibuye zithuthuke ngokuthatha isikhathi eside.

Ukusebenzisa Ukukhululeka Nokukhululeka

Abathengisi bangatshala imali eqhubekela phambili empahleni ezicacisiwe phakathi nezikhathi ezivunyelwe zokucela ukuhoxa ngaphansi kweZigaba 54, 54F, 54EC, njll. Ngokwesibonelo, uma isakhiwo sebhizinisi sithengiswa, iLTCG ingabuyiselwa endlini yokuhlala (isiKhalo 54) noma izibopho (isiKhalo sa 54) zokuhlehlisa intela. Imali edebeselelwe inciphisa izindleko zempahla entsha, ilondoloza intela kuze kuthengiswe leyompahla kamuva. Abathengisi kumelwe banamathele ngokucophelela ekhaleni yezikhathi ezingu-69 (umz., iminyaka emithathu yesigaba 54C) nezibophopho zokukhokhela intela (isibonelo, ukuthenga unyaka owodwa noma emibili ngaphambi kokuthengiselwa kwendlu).

Umnikeli nokubambisana

Amarekhodi afanele okuthola izindleko (kuhlanganise intuthuko, i-smente, intela esemthethweni) abalulekile ekulinganiseni inzuzo yenhloko- dolobha enembile. Kusekwethengisweni okulungile njengango 1 April 2001 kungasetshenziswa njengezindleko zokuthola. Abathengisi kufanele balondoloze ama-invoclay, imibiko yenani, nezivumelwano. Ukukhokha intela ekhokhelwayo kuhlanganisa inzuzo yenkokhelo yezimali, futhi uma iziphakamiso ezithile zikhona, umthengisi kumelwe abike imali ebhaliswe ngaphansi kweShedyuli BS nezinye izinhlelo ezifanele.

Inhlangano Engokomthetho Neyisiqondiso

Ngaphandle kwentela, ukuthengisa ibhizinisi eNdiya kuhilela izinyathelo eziningana ezingokomthetho okumelwe zisetshenziswe ngokucophelela ukuze kugwenywe izijeziso noma ukuphucwa kwentengo.

Izimfuneko Zomthetho Wenkampani

Ngaphansi kwe-Companies Act, 2013, ukudayiswa kakhulu kwayo yonke imisebenzi yebhizinisi kudinga inqumbi ekhethekile edluliswa yi-overeji kanye nemvume yebhodi. Ngaphezu kwalokho, ibhizinisi kungadingeka lifakwe ngeReblicrar of Companies (RoC) ku-eû Form MGT7614 kanye nezinye izakhiwo. Uma ibhizinisi lihilela ukuthengiselwa kwesigaba okuphansi, inkampani kumelwe ilandele icebo lelungiselelo uma lilingana nokuvuselela kabusha. Ukuze kuthengiswe isabelo, ukudluliswa kweza kumele kubhalwe kubhaliwe ebhanselweni yenkampani yamalungu, futhi kuhlangane nezitifiketi ezigunyazwe umthengi.

Ukuvunyelwa Iziphathimandla Eziqondisayo

Ibhizinisi elithile lidinga ukukhishwa abaqondisi bamakhasi:

  • Ikhomishane ye-Indiya (CCI): Uma ukuthengiselana kudlula impahla noma imikhawulo ngaphansi komthetho womncintiswano, 2002, umthengi angadinga ukubhala isaziso neCCI futhi alinde imvume ngaphambi kokuba alungise ibhizinisi.
  • Ibhange eligciniwe laseNdiya (RBI): Uma umthengisi noma umthengi engeyena umholi, ukuthengiselana kumelwe kuvumelane noMthetho we-Foreign Exchange Management Act (FEMA). Ngokwesibonelo, ukuthengiswa kwesabelo nge-NRI kudinga ukutshelwa ibhange eligunyaziwe futhi, kwezinye izimo, ngaphambi kokuba kuvunyelwe i-RBI.
  • Izikhulu zentela ezikhona: Kwezentengiselwano eziphakeme-kakhulu, isikhulu esiphethe i-Assessing singadinga imininingwane ngaphansi kobuqiniso nezinqubo zokuhlola. Amanye ama-gasme adinga futhi isitifiketi sokulinganisa esivela kumphathi wenani elibhaliwe ekudluliseni izabelo noma impahla.

Ukwehluleka ukuthola imvume edingekile kungaphumela ekuthengeni ngokuthi kuyize noma kufanelwe amafashini asindayo.

Ukunakekela Okukhethekile Abantu Abangakholwa Nabashisekeli Bakwamanye Amazwe

AmaNdiya (amaNRI) kanye nezinkampani zakwamanye amazwe ezithengisa ibhizinisi eNdiya zibhekene nentela eyengeziwe nemithetho elawulayo. Inzuzo yezikhulu ilinganiselwa ngendlela efanayo, kodwa izinga lokushintsha kwenani lokushintshana kwezindleko nenani lokuthengisa kudinga ukuba kuchazwe. Ama-NRI angazifakela kuma-TDS emazingeni aphezulu (angu-20% e-LTCG na-30% enkampanini ye-STCG, ngaphandle kokuba i-stationss Divince Confictal - DTAA – DTA – inikeza izinga eliphansi). I-NRI ingathola izinga eliphansi le-DTAA ngokukhipha i-Reid Reactivementation formulationtion (TC) kanye ne-FomFF. Ukudaya ukuthengiswa kwe-Strectivesting kumele ukuphinde kuvumelane nemithetho emishaneni. Intela i-NRI ingaphinde idingeniswa futhi i-NUni idiyo. Uma kudinga ngisho nokuthengwa ngokudluliswa kwezententensi yezentensi yezentensi yezentensi.

Ukubuya Kwentela Ethengiswayo

Ngemva kokuthengwa, umthengisi kumelwe abike ukuthengiselwa kwentela eholweni lakhe eliyikhokhayo ngonyaka ofanele wokuhlola. Inzuzo yenhloko ngokomthetho kumelwe iboniswe i-shadule CG[FLD:1]. Imininingwane efana nosuku lokuthola, usuku lokudluliswa, ukulandisa, ukukhokhela, ukuthenga, izindleko zokuthuthukisa, izindleko ze-aled (uma zikhona), futhi ukukhululwa okuthiwa kumelwe kunikezwe. Uma izikhululo ngaphansi kwezingxenye 54/54F zithengiwe, umthengisi kumelwe anikeze imininingwane yempahla entsha ethengiwe nemali efakiweyo. Uma kamuva ukuhoxeshiswa kwempahla entsha kulahlekile (ngoba ukuthi impahla entsha ithengiswe esikhathini sokuvala ekhona noma imali engekhoyo), inzuzo ekhona ngonyaka ohlisiwe.

Isiphetho

Ukuthengisa ibhizinisi eNdiya kuhlanganisa ukuhola imithetho eyinkimbinkimbi yentela, .capital uzuza intela, i-GST, umsebenzi we-STATE, ne-TDS , ngayinye enemithetho yayo ehleliwe, ukukhulula, nokuthobela izimfuneko. Isakhiwo sokuthengisa (njengokumisa vss ukuthengisa ngevocced) sinethonya elikhulu emalini ekhokhelwayo. Ukuhlela intela ngesikhathi esiqondile, ukuhlelwa kwentela, nokugcinwa kwemithetho yayo yentela. Abathengi futhi kumelwe bavumelane nomthetho wenkampani, nemithetho yokuhwebelana kwamanye amazwe. Izisebenzi ezifanelekayo zezentengo-mkhakha, ummeli wentela, nonobhala wenkampani, futhi ngokuvamile akudingenzeki ukukho okusemthethweni kodwa okubalulekile ukuqinisekisa ukusheshisa nokuthengwa ngokusemthethweni. Ngokuqonda intela nokuhlelwa kwazo, zingagwenywa futhi zigweme izivumelwano zezethengise.