Ukuqonda Intela Enzima Yokuthengisa Izwe Lezolimo ENdiya

Ukuqonda Intela Enzima Yokuthengisa Izwe Lezolimo ENdiya

Ukuthengiswa kwendawo yezolimo eNdiya kuhlanganisa imithetho eyinkimbinkimbi yentela ehlukahlukayo ngokwendlela izwe elifuywa ngayo, inkathi, futhi ehloselwe ukuyisebenzisa. Kubalimi, abatshali, nabameli bezimali, nabezomthetho, ukuqonda lokhu kuchaza kubalulekile ukulinganisela intela futhi kuhlale kuvumelana noMthetho weMali ka-Indiya we-Incometic Traxial, 1961. Lesiqondiso sinikeza ukuwohloka okubanzi kokuphathwa kwentela, ukukhulula, izimfuneko zokukhokhwasa, nokucabangela okuhleliwe nganoma ubani ohlela ukuthengisa indawo yezolimo eNdiya.

Izinhlelo Zezwe Lezolimo Ngaphansi Komthetho Wentela WaseNdiya

Isimiso sentela samaNdiya sihlukanisa indawo yasemaphandleni neyasemadolobheni, ngoba ukukhokhwa kwentela kuxhomeke kakhulu ekutheni indawo ikuphi futhi isetshenziswa kuphi. Uhlelo oluyinhloko lusekelwe kumngcele kamasipala kanye nokusetshenziswa kwezwe ngokuyinhloko kwemisebenzi yokulima.

Izwe Eliyizwe Elilimayo Lasemaphandleni

Izwe lezolimo lasemaphandleni lichazwa njengezwe elingaphandle kwemingcele kamasipala futhi elisetshenziselwa ngokuyinhloko ukulima, ukufuya imfuyo, noma ukufuya izilwane. Ngaphansi kwe-Cate 2(14) yoMthetho weMalithilomu we-Inhoo Taxis, indawo yokulima yasemaphandleni ayibhekwa njengempahla eyikomkhulu. Ngenxa yalokho, ukuthengwa kwayo akunciphiswa intela eshisiwe, uma izwe lihlangabezana nemingcele engokomthetho yebanga eliyilwe imingcele kamasipala. Imingcele yebanga eliphakathi kwezindawo zomasipala (ikhilomitha 2 ezakhamuzi ezilingana nezakhamuzi ezingu-10 000, emakhilomitheni angu-6 ukuze lithengwe ngesilinganiso esi-1 lakh, futhi lingamakhilomitha angu-8 kumphakathi ongaphezulu kwe-9 kh).

Izwe Eliyizolimo Lasemadolobheni

Indawo yezolimo yasedolobheni iphakathi kwemingcele kamasipala noma phakathi kwezindawo ezibalwayo. Le ndawo ibhekwa njengempahla yenhloko- dolobha, futhi noma iyiphi inzuzo ekuthengisweni kwayo ikhokhelwa intela yenkokhelo. Uhlelo luxhomeke ekusetshenzisweni kwezwe ngesikhathi sokuthengiswa; uma lalisetshenziselwa ezolimo, lingase lifanelekele njengendawo yokulima, kodwa indawo yalo ithole inzuzo yombuso wenhloko- dolobha.

Izindlela Ezikhethekile: ISEZ, Ukuthola Ingcebo Kuhulumeni Nezwe Lefa

Indawo esemkhakheni we-Special Economic Zones (Izimo ze-SS) noma egcinelwe ukuthuthukiswa kwezimboni ingaba nemithetho ehlukene yentela. Ngokufanayo, izwe elithenjiswe uhulumeni ngaphansi kwelungelo lokuthola i-Fair Compenicensition ne-Transparency in Land Acconsition, Renation and Renation Act, 2013, lidonsa ukukhokhwa kwentela okuhlukile. Izwe lezentengiselwano zezentengiselwano lingase licele nemithetho eyengeziwe. Kuzo zonke izimo, intengoso yentela kufanele iqinisekwe kuziphathimandla zendawo kanye nochwepheshe bezentela.

Ukukhokha Intela Enhloko - dolobha Kuthengiswa Ezweni Lezolimo

Lapho indawo yezolimo yasemadolobheni ithengiswa, inzuzo ikhokhwa ngaphansi kwe- “Capital Games". Inkathi ethathayo inquma ukuthi inzuzo ingeyesikhashana noma iyisikhathi eside, okuthi yona inqume izinga lentela elifanele nenkululeko ekhona.

Inhloko - dolobha efushane yebanga eliphansi iyazuza (STCG)

Uma indawo yokulima igcinwa izinyanga ezingu-24 noma ngaphansi ngaphambi kokuthengiswa, inzuzo ihlukaniswa njengenzuzo yesikhashana yezezimali. Inzuzo enjalo yengqikithi yemali yomthengisi futhi ikhokhwa njengentela ekhona ngamanani entela ehlawulwayo. Ngokwesibonelo, uma umuntu ephakathi kwebhuloho lentela elingu-30%, inzuzo yesikhathi esifushane ekuthengisweni kwendawo yokulima izokhokhwa nge-30% (ukwenezela okusemthethweni kwemali egciniwe kanye ne-secess). Inzuzo ekhona ngenzuzo yenzuzo emvuzweni wesikhashana.

Inhloko - dolobha ende ehlala iziteshi iyazuza (LTCG)

Uma indawo igcinwa izinyanga ezingaphezu kwezingu-24, inzuzo iphathwa njengenzuzo ende yezimali. Okwamanje, i-LTCG ekuthengisweni kwendawo yezolimo ikhokhwa ngenzuzo engu-20% ngenzuzo yokuyikhomba. Ukulungiswa kwenani lokuthenga imali ngokusebenzisa intengo yentengo yenkokhelo (CII) ekhishwa yi-Inhomome Melicore Office Department. Lokhu kunciphisa kakhulu inzuzo ekhokhelwayo, ikakhulukazi izwe elibanjwe iminyaka eminingi. Okanye, umkhokhi wentela angakhetha ukukhokha intela nge 10% ngaphandle kokwenza indivale uma lokho kuphumela ekubekeni intela ephansi (kuqondeni izimo ezithile).

Inhloko - dolobha YasePROGP: Isibonelo

Ake sithi indawo yokulima ethengwayo ngo-2010,000 000 futhi yathengiselwa ngo-2025 ngo-7650,000. Izindleko zokuyithola ngemva kokuyikhomba (i-CIII ka-2010-11: 167, futhi ngo-2024-25: 363) ingaba: 7610,200,000 × (63/16) = 763,653. Inzuzo ende yenhloko ye-CI ngu-20050,73 - 763,63,63,63 = 766,26,47, ekhokhwa ngenani elingu 20% kanye ne-creaters. Ukukhokhwa 10% ngaphandle kokulinganisa kuyoba ngu-2040 000,00,10,00,[10], futhi inkomba ephakeme, lapha.

Ukukhohliswa Nezikhungo Zokunciphisa Intela

I - Inhoond Tax Act inikeza intela eningana ukuze kuncishiswe noma kuqedwe intela yezimali ehholo elikhokhelwayo ekuthengisweni kwendawo yezolimo, okungagcwalisa izimo. Ngezansi kunamalungiselelo asetshenziswa kakhulu.

Ingxenye 54B – Ukukhululwa Kokuthola Inzuzo Ezweni Lezolimo

Lokhu kukhululwa kuyasebenza uma umthengisi ephinde athole inzuzo yenhloko- dolobha (hhayi inzuzo egcwele) kusukela ekuthengisweni kwezwe lokulima ukuya kwelinye izwe phakathi neminyaka emibili kusukela ekuthunyelweni. Izwe elisha kumelwe lisetshenziselwe izinjongo zokulima. Uma inzuzo yokubuyiselwa ingaphansi kwenzuzo yenhloko- dolobha, umehluko uyakhokhwa. Ukungakhokhelwa kutholakala kumndeni ohlukene noma wamaHindu (HUF) owasebenzisa izwe ekulimeni iminyaka emibili ngaphambi kokuthengiswa. Inzuzo igcinwa ekwakheni inzuzo yenhloko uma izwe elisha lingathengwanga ngaphambi kosuku olufanele lokubuya.

Ingxenye 54F – Ukukhululwa Ekubuyiselweni Endlini Yendlu

Lokhu kukhululwa kutholakala nganoma iyiphi imfuyo ende (kuhlanganise nendawo yezolimo yasedolobheni) uma umthengisi ephinde athengise inetha endlini yokuhlala. Indlu kumelwe ithengwe esikhathini esingangonyaka owodwa noma iminyaka emibili ngemva kokuthengisa, noma yakhiwe eminyakeni emithathu ngemva kokuthengwa. Ukungangeni imali elingana nemali ebuyiselweyo. Nokho, uma umthengisi eyindlu engaphezulu kweyodwa yendawo ngosuku lokuthunyelwa (ukuthutha lentsha), ukukhululwa akutholakali.

Ingxenye 54EC – Ukukhululwa Ngokutshala Imali Emaboshweni Acaciwe

Umthengisi angatshala inzuzo yentambo ebanzi engenisa izimali eziboshweni eziqondile (njenge-NHAI noma i-REC bond) phakathi nezinyanga eziyisithupha kusukela ngosuku lokuthunyelwa. Ukutshala imali okuvunyelweyo yi-7650 lakh ngonyaka wezimali. Lezi zibopho zinesikhathi sokuvala seminyaka emihlanu. Inzuzo etholakalayo kulezi zibopho ikhokhelwa intela. Lenkululeko ikhona ngisho noma izwe lilima, uma nje iyimpahla eyiko elikhulu.

Ezinye izikhungo kanye nama-off

Ukulahlekelwa okukhulu okubangelwa ukuthengiswa kwendawo yezolimo kungabekwa ekutholeni izimali eziyinhloko kweminye imithombo ngonyaka ofanayo wokuhlola. Ukulahlekelwa okungakhokhelwa isikhathi eside kungathwalwa iminyaka engu-8 yokuhlola. Ngaphezu kwalokho, izindleko ezihlobene ngokuqondile nokudayiswa, njengentengo engokomthetho, izimali ze-stamente, zingasuswa ekuthengisweni ngesikhathi inzuzo yekomputha ithengwa.

Ukubika Nokubambisana Ekubuyiseni Intela

Yonke intengo yendawo yezolimo ebhekwa njengempahla yezimali kumelwe ibikwe enkokhelweni yentela ekhokhelwayo yomthengisi. Lenqubo yokubika ihilela ukuvubukulwa okunembile kwenzuzo yenhloko- dolobha, kusekelwa ngezincwadi ezifanele. Ukwehluleka ukubika noma ukubika okunganembile kungaholela ekuqapheleni, ekujeziseni izijeziso, ngisho nasekumangalelweni.

Umnikeli odingekayo

• Ikopi yephepha lokuthengisa elibhaliwe elidlulisa nokucabangela.
• Amabhukwana a-Purchase: Iphepha lakuqala lokudayisa noma amabhukwana abonisa izindleko zokuthola nosuku lokugcina.
• Isibonakaliso sohlelo lwezolimo: Ukuzisholo ukuthi ukhululiwe ngaphansi kwengxenye 54B, ubufakazi bokuthi izwe lalisetshenziselwa ezolimo iminyaka emibili ngaphambi kokudayiswa (umz., amarekhodi emali, izitifiketi zendawo).
• Ikhampasi yenkomba yokuhlukanisa: Ikhasi elisebenzayo elibonisa izindleko ezinesikhombisi zokuthola usebenzisa i-CII.
• [[INTLOBO:0] Imininingwane yeReinvest:[ Uma ufuna ukukhululeka, inikeza ubufakazi bokubuyiselwa (isiqinisekiso sokushintshwa, izindleko zokwakha, noma inzuzo yemali egciniwe yemali).
• IFORm 26AS: Isitatisi sentela esibonisa noma yiziphi i TDS edayiwe.

Ukukhathala Ngenzuzo Yenhloko - dolobha

Inkokhelo yesikhathi eside ezuza ezweni lokulima kumelwe ibikwe kuShedynal CG of ITR-2 (kubantu ngabanye/abantu abangenayo inzuzo yebhizinisi) noma i-ITR-3 (yalabo abaholayo ebhizinisini). Inzuzo yezikhathi ezifushane ibikwa futhi esimisweni esifanayo. Umthelisi kumelwe abale izindleko zomthetho, afake intethelelo, futhi alinganise inzuzo yenetha ekhokhekayo. Kuyatuswa ukubhala phansi ukubuya ngaphambi kosuku olulindelekile (kakhulu ku-July 31) ukugwema izindleko zemali yenkokhelo yamuva nenzalo.

Imali Yokungavumelani Nezindaba Ezihlukile

Uma umthengisi ehluleka ukubika inzuzo yentela noma ukuzisholo ngaphandle kwemvume efanelekile, isikhulu esihlolayo singase sivumele ukukhulula futhi sibeke isijeziso ngaphansi kwe-Candelo 271(c) ukuze sithole iholo, elingaba amaphesenti angu 300 entela engabikwanga. Ngaphezu kwalokho, inzalo ngaphansi kwecandelo 234A/B/C ingafaka isicelo sokufaka noma ukukhokha intela ohanjisiwe.

Ukucatshangelwa Okukhethekile: I - TDS Ethengisa Izwe Lezolimo

Ngaphansi kwe-194-IA, umthengi wempahla enganyakaziswayo (kuhlanganise nendawo yezolimo yasedolobheni) kuyadingeka ukuba asuse intela ekhokhiswayo emthonjeni (TDS) engxenyeni 1% uma ukucatshangelwa kwezentengiselwano kungaphezu kuka-7650 lakh. Le TDS kumelwe ikhushulwe ngesikhathi sokukhokha futhi ibekwe kuhulumeni phakathi nezinsuku ezingu-30 kusukela ekupheleni kwenyanga lapho kwenziwa khona intengo yemali. Umthengisi kumelwe athole i-TAN (i-Ddix ne-Akhawuntiumum no-Akhawuntial Akhawunti) ngaphandle kokuba ahliswe, futhi umthengisi we-TD abuye eFormQ 26B. Umthengi angasholoza ukuthi uhulumeni uvela nge-TDS ngesikhathi sokubuya. Nokho, uma izwe lasemaphandleni kungadingeka izwe (eliyimboni) kodwa ngaphansi kwalendawo yokuthenga i-teshishi ye-otirthst.

Izinhlangano Zokuhlela Intela

Ukuze banciphise intela, abathengisi bangasebenzisa amasu amaningana, bakhumbule inqubo engokomthetho nemigomo yabo yezimali.

Ukulungisa Ukuthengiswa Kwayo

Uma indawo ikhona izinyanga ezingaphansi kwezingu-24, kungaba ngcono ukuyeka ukudayisa kuze kube ngemva kwenkathi yenyanga engu-24 ukufanelekela inzuzo yezezimali ezithatha isikhathi eside, ezikhokhwa ngesilinganiso esiphansi esisebenzayo ngokuyikhomba. Nokho, uma ukwazisa okulindelekile kuphakeme, izinga lesikhathi esifushane lingase libekelwe indawo. Ukulibala ukuthengiselwa unyaka wemali kanye nemali encane engatholakali kunganciphisa izinga lentela elisebenzayo ezingeni elifushane, njengoba inzuzo yesikhathi esifushane ikwenezelwa emalini ehlweni eligcwele.

Ukubuyiselwa Ukuze Kwandiswe

Isu elivamile lokuthola isikhathi eside, ukubuyisela inzuzo ngaphakathi kwamafasitela avunyelwe ngaphansi kwe-Request 54B noma 54F. Uma umthengisi engafuni ukuthenga elinye izwe noma indlu, ukutshala ngengxenye 54EC kuyi-ekunokukhethwa kuko okuqondile. Qaphela ukuthi ugeqe ngaphansi kwecandelo 54F ungaphansi kwesimo sokuthi umthengisi akanayo indlu engaphezu kweyodwa ngosuku lokuthutha impahla yokuqala.

Ukusebenzisa Umngane Womshado Namalungu Omkhaya

Izwe lezolimo lingathengiswa ngokubambisana noma lithunyelwe emalungwini omkhaya ngaphambi kokuba lithengiselwe ukusakaza inzuzo yenhloko- dolobha kubantu abaningi abahlolwayo, kanjalo kusetshenziswe izikhwama zentela eziphansi. Nokho, lokhu kumelwe kwenziwe ngenhloso eqotho nangezincwadi ezifanele ukuze kugwenywe amalungiselelo okukhokha intela. Izipho ezinikezwa izihlobo eziqondile zikhululekile emalini ekhokhelwayo kodwa zingadonsa intela uma lowo ozozikhokhela engesona isihlobo esichazwa.

Ukuzisholo Ukuthi Kukhona Ukusikisela Okuvumelekile

Qiniseka ukuthi zonke izindleko ezihlobene ngokuqondile nokudayiswa ziqoshiwe futhi kuthiwa zinciphisa ukucatshangelwa kwe-net. Lokhu kuhlanganisa ukukhokha izindleko zomthetho, izindleko zemali engcono ukuze kukhuliswe izinga lomhlaba. Izindleko zokuthuthukisa umhlaba kufanele zixhaswe nge-invoice noma izivumelwano.

Imibuzo Ebuzwa Kaningi (FAQ)

Ingabe ukuthengiswa kwendawo yamapulazi engalimali akunantela nhlobo?

Yebo, uma izwe lihlangabezana nencazelo yezwe lasemaphandleni lokulima ngaphansi kwe-Fort 2(14) yoMthetho weMali yeTaxi, inzuzo ayithathwa njengenzuzo yezimali futhi kanjalo ingakhokhi. Nokho, inzuzo edayiswayo ingaphathwa njengethi “Inzuzo evela kweminye imithombo” uma izwe libhekwa njenge-stock-intrade (u-i, i, njalo ukuthenga nokuthengisa indawo). Abalimi bathengisa izwe labo eliyinhloko lokulima bangahoxiswa kakhulu.

Ingabe kungashiwo ukuthi le nkululeko itholakala ngokuthengisa izindawo eziningi?

Intengo ngaphansi kwe-Fox 54B ne- 54F ingashiwo isikhathi ngasinye lapho izimo zihlangane, kodwa ngokulinganiselwa. Ingxenye 54B, ukukhulula kutholakala kanye ngonyaka ongokwezimali? Empeleni, lengxenye ayilinganisi inani lemali, kodwa umthengisi kumelwe aphinde aqale ezweni lokulima phakathi neminyaka emibili. Uma umthengisi ethenga amazwe amaningi ezolimo phakathi naleyo nkathi, ukukhulula kungasetshenziswa ngokwesilinganiso. Ingxenye 54EC, isigqebhezana se-7650 la kh ngonyaka wemali isebenza kuyo yonke inzuzo yemali eboshweni elicacishiwe.

Kwenzekani uma indawo entsha yokulima ethengwe ngaphansi kweSahluko 54B ithengiswa phakathi neminyaka emithathu?

Uma igugu elisha (izwe lezolimo) lithengiselwa phakathi neminyaka emithathu lithengwa, ukukhulula okuzosetshenziswa ngaphansi kwe-Candelo 54B kuzakuncishwa. Inzuzo yokuqala yenhloko- dolobha izokhokhwa ngonyaka wokudayisa itshe elisha. Lomthetho uklanyelwe ukuvimbela ukusetshenziswa kabi kokukhululwa ngesikhashana.

Ingabe ukukhomba izinzuzo kuyasebenza ezweni lokulima elizuzwe njengefa?

Yebo, izindleko zokuthola indawo ezuzwe njengezindleko kumniniyo wangaphambili (umuntu owathola ifa kuye). Izikhombo zikhona kusukela ngonyaka umnikazi wangaphambili ayithola ngawo indawo. Lokhu kungaholela emalini egciniwe yentela uma izwe laligcinwa izizukulwane eziningana.

Isiphetho

Intela yokuthengiselwa kwezindawo zokulima eNdiya idinga ukunakekelwa okucophelelayo kokuhlelwa, ukubamba isikhathi, nokubuyiselwa kokukhetha. Indawo yezolimo yasemaphandle ijabulela ukungakhokhi okucishe kube yingqikithi yemali etholakala enkokhelweni, kuyilapho indawo yezolimo yasemadolobheni ingaphansi kokukhokha intela ngokuthengisa ngenkokhelo egcwele ukukhokha nokungakhokhelwa. Abathengisi kumelwe bagcine amarekhodi anembile, ukubuyisela amafayela, futhi bavumelane nezinhlelo ze TDS. Uma kucatshangelwa intengo nezinga elifaneleyo lentela, ukubuza umgcini-mali ofanelekayo noma ummeli wentela ofanelekayo ogunyaziwe utusiwe ngaphambi kokudayisa noma yisiphi isiphi isaziso. [FFFoct: F3], iziqondiso zemithetho yezentengosi yoMnyango ezithengwayo] futhi intengo encishisiwe (F.Fodmiss) ezithenjiswe kakhulu)

[[FLT: 0] I-Disclaimer: Lesi sihloko singesenjongo yokwaziswa kuphela futhi asikhangi iseluleko esingokomthetho noma sentela. Imithetho yentela ishintshwa; abafundi kufanele baqinisekise amalungiselelo amanje nge-Income Treasurer Act noma ummeli ongochwepheshe.