Ukuhlelwa kweholo elithatha umhlalaphansi eNdiya kudinga ukuqonda okucacile ukuthi impesheni nemisebenzi ikhokhwa kanjani ngaphansi koMthetho weMali yeTaxi, 1961. Ngokushintshela kuhulumeni omusha wentela futhi ngokuqhubekayo ukushintshwa kwemingcele ekhululekile, kokubili abaholi abathathe umhlalaphansi nabaqondisi bezimali kumelwe bagcine imithetho elawula le mifudlana eholayo. Lesiqondiso esikhudlwana sihlanganisa intela kahulumeni nemali yempesheni, izinhlobo ezihlukahlukene zemali yemali yentela, izikwelishwa ezikhona, nokucabangela okukhethekile kwezakhamuzi ezikhulile. Uma kufanelekile, izikhombozo ezithile ezingokomthetho nakulezi zindawo ezikhokhwanywayo nemithombo yezemithetho zinikezwa.

Ukukhokha Intela ENdiya

Izigwebo ezitholwa ngemva komhlalaphansi emsebenzini zikhokhelwa intela ngaphansi kwenhloko (uma impesheni ibiyisisebenzi) noma zivela kweminye imithombo [ (uma kwenzeka impesheni yomkhaya). Ukuphatha intela kuyahluka kuyehluka kuye ngokuthi impesheni ayikhokhiwe (inkokhelo yanyanga zonke) noma iyakhokhelwa (imali encishisiwe). Ngaphezu kwalokho, imithetho iyahluka kwemithetho kahulumeni neyabantu abathatha umhlalaphansi.

Isigwebo Sikahulumeni

Imali ekhokhelwa izisebenzi zikahulumeni ezithathe umhlalaphansi noma ezisenkampaneni kahulumeni, izisebenzi zokuzivikela, nezisebenzi zezinkampani ezisemthethweni ikhokhelwa ngokugcwele. Imali yonke yempesheni yenezelwa engqikithini yemali yomuntu futhi ikhokhwa njengentela ekhokhwayo ngamanani emalini afunekayo ebhayisense yentela. Akukho kukhululwa okukhethekile kwemali yempesheni ngokwayo, kodwa impesheni ingakhokha intengo evamile yesigamu sama-7650 000 ngaphansi kwengxenye 16 (ia) (ngenzuzo yemithetho yentela endala) noma ukusebenzisa intethelekiso ekhululekileyo esemthethweni emishayeni emisha uma isebenza.

Phawula ukuthi abaholi bempesheni bakahulumeni bangase bakufanelekele nokukhokhelwa imali yokuhamba (abangaba ngu - 763 200 ngenyanga) kanye nempesheni yokukhubazeka ngaphansi kwezimo ezithile, nakuba lezi zihlukene nentela yempesheni.

Imibono Yamahlelo Engasese

Isigwebo esitholwa abaqashi abazimele sikhokhelwa ngokugcwele. Nokho, uma umqashi enemali ekhokhelwayo ekhokhelwayo ekhokhelwayo, ukukhokha imali yempesheni kungakhishwa idenansithi ngaphansi kwengxenye 10(10A). Imithetho yekhomputha yezomkhakha womuntu siqu ayiphanga kakhulu kuneyazisebenzi zikahulumeni. Ngokuvamile, 50% kuphela yenani lemali encitshisiwe yile ehliswayo ehliswa izisebenzi zasengxenyeni ezingayamukeli isheshi. Uma isheshi ihliswa, ukuhoxiswa kwemali yemali encishisiwe kunciphisa ingxenye eyodwa yesithathu yenani lemali ehholi.

Ukuphoqelelwa Kwensimbi

Lapho umuntu othatha impesheni ekhetha ukuthola isamba sesigamu sengxenye yempesheni yakhe yanyanga zonke (imali yokuthenga), ukwelashwa ngentela kuxhomeke ohlotsheni lomqashi:

  • [[IZIKLOMELO:0] Izisebenzi ze-Government: Yonke impesheni eshisiwe ikhululiwe ngaphansi kwesiqephu 10(10A)(i)(i).
  • [[[I-FLT:0] Abasebenzi bamangxenye bathola imvume: Ukukhulula kulinganiselwe engxenyeni eyodwa kwezintathu zenani le-paned.
  • [[[I-FLT:0] Izisebenzi zasengxenyeni azitholi ukudunyiswa: Ukukhululwa kulinganiselwe engxenyeni eyodwa yenani le-padded.

Noma ikuphi ukukhomba okungadingekile okungaphezu kwemali enikeziwe kukhokhelwa njengeholo. Imali yempesheni esele yanyanga zonke (ngemva kokukhokhelwa) iyaqhubeka ikhokhelwa ngokugcwele. Kubalulekile ukuqaphela ukuthi i-commut iyinkokhelo eyodwa nje ekhethweni lesikhathi sokuphila, futhi ingxenye ekhululekile ngeke ikhokhelwe ngisho noma lowo oholayo ethola imali kamuva ehhoxisiwe.

Isigwebo Somkhaya

Imali etholwa umngane womshado, izingane, noma abazuziwe ngemva kokufa komhlalaphansi ikhokhelwa ngaphansi kwekhanda Ukukhokha ivela kweminye imithombo. Lokhu kuhlukile kwempesheni eyamukelwa umsebénzi wemali yomhlalaphansi. Imali yempesheni yomkhaya, indishi elingana neyasekhaya itholakala ngaphansi kwe Gawo 57(iia): uphansi kwemali yempesheni engu-55 000 noma ingxenye eyodwa yengxenye eyodwa yemali yomkhaya.

Isibonelo: Umfelokazi uthola i-69 000 ngenyanga njengempesheni yomkhaya (761 08 000 ngonyaka). Ukuncishiswa kwemali kuzoba ama-min(765, 76 000) = 765 000. Ngakho impesheni yomkhaya ekhokhelwayo iyi 763 000.

Ukukhokha Intela ENdiya

Izimali ziyimikhiqizo enikeza uchungechunge lwemali ekhokhwa ngezikhathi ezithile, eqala ngemva kwemali egciniwe. Ivame ukuthengwa ezinkampanini zomshuwalense wokuphila noma ezihlelweni zomhlalaphansi njenge-National Pension System (NPS). Ukukhokha kwemali ebhaliswayo kuxhomeke emthonjeni wokulondoloza imali kanye necebo eliyikhokhwayo.

Ukunqotshwa Okusheshayo

Imali ethatha indawo iqala ukukhokhelwa ngokushesha ngemva kokuthenga (umzk., phakathi nenyanga noma unyaka). ikhokhelwa imali [[ iqongelela imali ebekelwe [imali] phakathi kwenkathi ethile futhi iqale ukukhokha ngesikhathi esizayo, ngokuvamile lapho ithatha umhlalaphansi. Intela iyafana kuzo zombili izimo — inhlawulo lwemali etholwayo iphathwa njengemali ezandleni zomamukeliswa. Nokho, iminikelo yokususa amalungiselelo emalini ehlalisayo ingafanelekela ukukhishelwa ngaphansi kwengxenye engu-80 C uma ihlangabezana nemibandela yesimiso semali yemali.

Izinzuzo Ezivela Ezinkampanini Zomshuwalense

Uma umuntu ethenga ilungiselelo lemali ebhaliswayo enkampanini ekhokhelwa ukuphila kwakhe, imali ebhaliswa ngezikhathi ezithile ikhokhelwa ngokugcwele njengeholo. Imali ekhokhelwa i - “Greenternational ” ingase ifanelekele ukuhlawuliswa ngaphansi kwe - Cate 80C (ukuya ku - 761,5 lakh) uma leli cebo lifaneleka njengelungiselelo lempesheni. Nokho, uma izimali ezibhaliswayo zithengwa ngokusebenzisa igabhu elivela esimisweni sokuphila esikhona (isibeletho esiwumshuwa sesikhulile), kungenzeka ukuthi isikweleti semali esehlisiwe kakade isiye sasetshenziswa eminyakeni yangaphambili, futhi ukukhokhwawa kwemali yemali yemali ebhangelwayo kuyokhokhwa intela njengemali ebhalwe phansi.

Kubalulekile ukuqaphela ukuthi imali ekhokhelwayo ayifaneleki ukuba ikhululwe ngokuhlukile; imane inezelwa emalini egcwele umuntu ayiholayo. Nokho, intela ayifani nezinhlelo ezithile zikahulumeni.

Izakhi zofuzo ezivela kuyi - National Pension System (NPS)

Ngaphansi kwe-National Pension System, lapho ethatha umhlala-phansi (eneminyaka engu-60), umkhokheli angasusa amaphesenti angu-60 e-corpus njengenani lesigamu, intela engakhokhelwa ngaphansi kwe-"GatePT 10(12B]. Imali esele engu-40% kumelwe isetshenziswe ngokusemthethweni ukuthenga izimali enkampanini yomshuwalense wokuphila. Imali ehlawulwa yimali ebhaliswa ngeNPS ikhokhwa ebhakthliswa njengemali ebhajeliswa ezandleni zomkhokhelo. Lokhu kuyinzuzo enkulu — inani lama-60% ligwegwegwe, kuyilapho ingxenye yemali kuphela ehliswayo.

Ngaphezu kwalokho, uma umkhokheli wesikhokhelo ephuma eNPS ngaphambi kweminyaka engu-60, amaphesenti angu - 20 kuphela ama-corpus angakhishwa ngaphandle kwentela (Intela 10(12B) njengokulungiswa) futhi angu-80% kumelwe afakwe. Imali ekhokhelwayo ihlala ikhokhelwe.

Imisebenzi evela epenini labaqashwa (EPS-19995)

I-Penion of the Greensaets Scheme (EPS) iyisu lokuvikela umphakathi olawulwa yi-Preseent Fund Association (EPFO). Impesheni etholwa nge-EPS (kakhulukazi ngemva kweminyaka engu-59) ikhokhelwa ngaphansi kwenhloko intela [ yezisebenzi ezazingamalungu ohlelo. Akukho debhuthi yemali ehlukene evunyelwe. Nokho, impesheni ingabiza intengo ehloniphekile yemalini ehholiweni engu-650 000 (ngaphansi komthetho omdala wentela endala). Imali yomkhaya ngaphansi kwe-EPS, ukuhla kwemali yempesheni esetshenziswa yi-65 000 noma eyodwa ye-3.

Kubalulekile ukuqaphela ukuthi umnikelo owenziwa umqashi awukho ezandleni zomqashi (kuyingxenye yomnikelo womqashi ku-PF). Umnikelo wesisebenzi (uma ukhona) kungenzeka ukuthi awukho ngaphansi kwecandelo 80C.

Izindawo Ezivela E - Atarion Yijana (APY)

I-Atal Pension Yojana iyicebo likahulumeni elibuyiselwa emuva elihloselwe izisebenzi zasengxenyeni ezingahlelekile. Ngemva kokuba umkhokheli efinyelele iminyaka engu-60, impesheni emisiwe yanyanga zonke iyakhokhwa. Lempesheni ikhokhelwa njengemali eholelwayo. Akukho kukhululwa okukhethekile okunikezwayo ngemali yempesheni ye-APY. Nokho, iminikelo eyenziwa phakathi nesigaba sokunqwabelana (eqala phansi njengo-642 ngenyanga) ifanelekela ukuthengiseka ngaphansi kwengxenye 80CCD(1B) kuya kunyukelwa ngaphezu kwe-650 000 000 futhi ngaphezu kwengxenye 80.5 .5kh i-69.

Ukudelelwa Kwentela Nokukhohliswa

Amalungiselelo amaningana e - Inhoot Tax Act avumela abaholi ukuba banciphise intela yabo ngempesheni nangeholo lemali.

Ukukhishwa Okuvamile Kwezingqwembe

Ngaphansi kombuso wakudala wentela, umholi wempesheni (owayesebenza ngaphambili) angacela ukuhlawuliswa okuvamile kwemali yempesheni engu-650 000 eholidi ngaphansi kwe-Rote 16(ia). Lokhu kuncishiswa akukho ngemali yempesheni yomkhaya. Imali yomkhaya, intengo ekhethekile ngaphansi kwe-Cal 57(iia) njengoba ichazwe ngenhla. Ngaphansi kombuso omusha wentela (intela eyi-150,000C), ithengiselwe abantu abakhokhelwe imali yempesheni ingu - 050 000 kodwa abahondi bafaneleke kuphela uma beyitholile ipeni njengemposo endala. Abaholi bemikhaya abakwazi ukubiza imali evamile yemali ehlawulwayo engokomthetho engokomthetho engokomthetho ewumbusoni noma kunoma imuphi umbuso.

Ingxenye 80C: Ama -premium Ahlela Ukubopha

Izindawo ezikhokhelwa amalungiselelo emali ehlayo noma amalungiselelo empesheni (akhokhelwe andaweni yemali) afanele ukuncishiswa ngaphansi kwe-R38.

Phawula ukuthi inzuzo ethengwe ngokuvuthwa kwesimiso somshuwalense wokuphila ayishiyi kabusha ngaphansi kweSahluko 80C.

Isiqephu 80CCD: Iminikelo ye-NPS

Iminikelo ye-National Pension System eqashwe isisebenzi (kuhlanganise nezisebenzi ezizisebenzelayo) ifanelekela ukuncishiswa ngaphansi kwe-Sateji 80CCD(1) ukufinyelela ku-10% yeholo (izisebenzi) noma i-20% yeholo elibi kakhulu (kuze kusebenze), uma iqhathaniswa nesethi ye-761.5 ngaphansi kwe-PS 80% yemali ehliswayo, 10% yemali ekhuphulwayo ngaphansi kwengxenye engu-NPS(1) ikhona ngeminikelo ye-NPS, ngaphezu kwe-121.5kh. Imali yomqashi enikezwa eNPS (kube kuya ku-14% yenhlawulo kahulumeni, 10% yezisebenzi ezisenkampatho, 10% kweminye) ingekho ngaphansi kwengxenye engu-80CCD(12).

Ukukhululwa Kwecala Eliphonswe Impoqo (Inkululeko 10(10A))

Njengoba kuningiliswe ngaphambili, impesheni eshintshwe imali eshibhile ithola imvume elinganiselwe noma egcwele ngenxa yohlobo lomqashi. Ukungahoxi kutholakala kuphela uma impesheni incishiswa isikhwama esiqashelwe noma isihleli esihlelwe ngaphansi kwe-Preatence Funds and Biblical Procession Act. Kuzisebenzi zasezingxenyeni ezizimele, isiqinisekiso sokukhokhwa noma umqashi sibalulekile ukuba ukhululwe.

Ukukhishwa Kwezigebengu Ezithathwe Ezindabeni Eziphawuliwe (Imali Engu - 10(12)

Uma impesheni ikhipha ukulinganisela okugcwele esikhwameni semali esiqashelwayo ngemva kweminyaka emihlanu yenkonzo eqhubekayo, yonke imali (kuhlanganise umnikelo womqashi nenzalo) ayikhokhi intela. Nokho, uma ukuhoxa kungakafiki iminyaka emihlanu, kuba okungakhokhwa futhi kungadonsa i-TDS.

Ukunakekelwa Okukhethekile Ngaphansi Kwentela Entsha

Umbuso omusha wentela (ofezwe kusukela ku-FY 2020-21, ngokwephutha ku-FY 2023-24) unikeza amazinga entela ephansi kodwa uvala intela nemali eshibhile. Kubantu abathatha umhlalaphansi abathola impesheni noma imali ethatha indawo, lokhu kusho ukuthi:

  • I- ehlaziywe ngokwezinga elivamile le-650 000 ikhona [ ngaphansi kombuso omusha (njengoba kuHlazi loHlelo 2023-24).
  • Izilinganiso ngaphansi kweSahluko 80C, 80CCD(1B), 80D (umshuwalense wesidumbu), njll, azivunyelwe.
  • Isilinganiso esingaphansi kweSahluko 10(10A) sempesheni eshisiwe nesiqephu 10(12B) sesigamu seNPS isikhona ngoba singekho esikweletini, hhayi izikweletu.
  • Imali eshiywe eholweni yomkhaya ngaphansi kwesiqephu 57(iia) ivunyelwe futhi kuhulumeni omusha njengenhlawulo ye-"Infinsi evela kweminye imithombo".

Njengoba kulahleka izikweletu eziningi (njengengxenye engu - 80C) kuhulumeni omusha, labo abathola impesheni enkulu nezinye izimali bangase bakhethe umbuso omdala.

Intela Ithengiselwa Emthonjeni (TDS) Wemali Ebhange Nemali Eyakhiwe Ngonyaka

Imali ekhokhwayo kanye nemali ebhaliswayo ingaphansi kwe-TDS ngaphansi koMthetho we-Inhond Taxis Act. Imali yomhlalaphansi, umkhokheli (umqashi, ibhange, noma impesheni yokususa igunya) i-TDS encishisiwe ngokwezinga elifanele uma ingqikithi yemali yemali yemali yemali yemali yemali idlula isilinganiso esiyisisekelo sokungakhokhelwa ngokomthetho. Abaholi banganikela ngeHhovisi le-TDS uma ingqikithi yemali yabo ingaphansi kwesilinganiso sentela. Ngokufanayo, izimali zemali ezinkampanini zomshuwalense zitsala iTDS ngaphansi kweRCAND: 5% yemali eselelwayo uma imali egciniwe eqinisekiswe i-layincicene yemali. Uma i-PS, ngaphandle kwalokho, isilinganiso semali esisebenzayo esikhona.

Izakhamuzi esezikhulile (ezineminyaka engu - 60 nangaphezulu) zinesilinganiso esiphakeme sokungakhululeki esiyisisekelo (763 lakh ngaphansi kombuso omdala, 763 lakh noma ngaphezulu ngaphansi kombuso omusha kuye ngobudala) futhi ngokuvamile zingaphansi kwesilinganiso esiphansi seTDS ngenxa yecala lentela eliyinetha.

Izindawo Eziyinhloko Zokuthatha Umhlalaphansi Nezilungiselelo Zemali

  • Ukuqonda umehluko phakathi kwempesheni engathengwanga (ekhokhelwayo), impesheni eshibhile (engakhokhelwa ngokulinganiselwe), nempesheni yomkhaya (ekhishwe ngama - 765 000 noma 1/3).
  • Imali ekhokhelwa imali ebhaliswayo evela emshuwalense, e - NPS, nakwezinye izinhlelo ikhokhelwa ngokugcwele — kodwa ingxenye yesigaxa esivela eNPS (efinyelela ku - 60%) ayikhokhelwa.
  • Yandisa izikweleti ngaphansi kweSahluko 80C nesama - 80CCD (1B) phakathi nalenkathi yokunqwabelana ukuze unciphise wonke umthwalo wentela.
  • Khetha phakathi kwemithetho yentela emidala nemisha unyaka ngamunye, njengoba umbuso omdala uvumela ukuncishiswa okuningi kuyilapho umbuso omusha ungase ube lula kulabo abanemali elinganiselwe.
  • Gcina imvume efanele yokubhala u-commotation, izitifiketi zokukhulula, neMthethweni 16 ukuze ubhale ngokunembile.

Emithethweni eminingi yamanje, ibhekisela njalo kumphathi wezentengo yomnyango wentela noma kuchwepheshe wentela ofanelekayo. Ulwazi oluningiliziwe lwe-NPS lukhona NPS [. Incazelo yetheki elivamile lempesheni ingatholakala ku- [ i-'x'[FLT].