I-Capital Gains Tax noma i-CGT intela ekhokhiswa impahla yabantu ngabanye nezinkampani. Izimpahla ezingaphansi kwentela yenzuzo enkulu izitoko, amabhondi, izindlu nomhlaba, nezinye izakhiwo.
Ngakho-ke, uma uhlela ukuhweba ngendawo yakho, uzoba ngaphansi kwentela yenzuzo yemali enzuzweni eyenziwe ngemva kokudonsa izindleko ezinenkomba zokuthola kanye nokwehla kwamandla emali, ezingahluka kakhulu ngokusekelwe esikhathini sokubamba sempahla yemali.
Kodwa-ke, kunezinketho eziningi ezikhona zokunciphisa intela yenzuzo yempahla lapho ithengisiwe.
Ake sikuhlole!
Incazelo ye-CGT:
Igama elithi “capital gains” libhekisela enzuzweni eyenziwa umtshali-zimali lapho ethengisa impahla ngemali engaphezu kwaleyo ayikhokhele.
Ukutshalwa kwezimali ezinkulu kuhlanganisa izakhiwo ezifana nezindlu, izimoto, nobucwebe. I-Capital Gains Tax (CGT) incike ekutheni inzuzo yenziwe ngokushesha noma isikhathi eside.
Iphesenti elilandelayo lokubanjwa kwentela litholakala ngaphansi kwezimo ezinjalo:
- Izinzuzo zemali ezigcinwe isikhathi esingaphezu konyaka zingaphansi kwentela engu-20%, kanye nenkokhiso eyengeziwe kanye nekhefu lemfundo.
- Izinzuzo ezinkulu ngokuthengiswa kwamasheya e-Equity zingu-10% ngaphezu kwama-Rs. 1 lakh.
I-CGT Ezimpahleni Zesikhathi Eside
Intela yesikhathi eside ye-CG (LTCG) yezikweletu nezimali zokulingana ihlukile. Izinzuzo zesikhathi eside ezikhwameni zokulingana azikho ngaphansi kwentela, kanti izinzuzo ezikhwameni zezikweletu zingaphansi kwentela engu-20% ekhonjwe phezulu. Lapho kubalwa inani lempahla, inkomba isho ukucabangela ukwehla kwamandla emali.
Nakuba i-LTCG ikufanelekele ukudonswa intela, inzuzo yesikhashana ayifanele. Ngokulandela imihlahlandlela evezwe ku Imali yentela Ngomthetho, ungakwazi ukunciphisa ngokomthetho isikweletu sakho sentela yenzuzo yesikhathi eside.
Isibonelo, ukutshala kabusha imali yokuthengisa ikhaya endaweni yokuhlala kungenye yezindlela eziyinhloko zokugwema intela yenzuzo enkulu.
Ukukhululwa Kwentela Okuthathu Kwe-LTCG:
Isiqephu 54
I-LTCG ekuthengiseni umuzi kanye nokutshalwa kwezimali okulandelayo kwelinye ikhaya kuyisihloko seSigaba 54.
- I-Dispensations evunyelwe yiSigaba 54
Ufaneleke kuphela ukubanjwa imali ekuthengeni ikhaya elilodwa. Ngaphezu kwalokho, ungafuna kuphela ukukhululwa ngentengo yekhaya lokuqala uma usebenzisa inzuzo enkulu ukuze uxhase ngezimali ukuthenga okuningi.
- Kuphela uma uthenga umuzi e-India lapho ufaneleka khona ukukhululwa okuhlinzekwe yiSigaba 54. Kufanele ukhokhe intela ye-LTCG ngokuthengisa noma iyiphi indawo yokuhlala oyithenga ngaphandle kwezwe.
- Imali etholwa ngokuthengiswa kwendlu yakho yangaphambilini kufanele isetshenziselwe ukuthola ikhaya elisha, okufanele uhlale kulo okungenani iminyaka emithathu ngaphambi kokulithengisa. Uma kungenjalo, uzolahlekelwa yinzuzo oyizuzile ngaphansi kweSigaba 54 futhi ube ngaphansi kwentela ye-LTCG.
- Ukukhululwa ngokwe-54EC
Lapho uthengisa umuzi wakho futhi ubeka imali oyithola ngokuthengisa iye ekuthengeni amabhondi athile, uzoba nenzuzo yemali yesikhathi eside njengoba kuchazwe ngaphansi kweSigaba 54EC.
- Amabhondi ashiwo kuphela nokuthengwa kwezibambiso kuzokufanelekela ukukhululwa. Ngakho-ke, thola okuphansi ku-akhawunti yakho.
- Uma uthengisa la mabhondi eminyakeni emithathu ngaphambi kosuku lokuthenga, uzolahlekelwa ukukhululwa enteleni.
- Ngisho noma uboleka imali kulawa mabhondi phakathi neminyaka emithathu yokuthenga, ukukhululwa kuzosulwa.
Isiqephu 54 F
Izinzuzo zekhephithali zesikhathi eside ngokuthengisa impahla ngaphandle kwendlu kanye nokusetshenziswa kwezimali okulandelayo ukuze kuthengwe umuzi kubhekwana nayo eSigabeni 54F.
Ukukhululwa ngokwe-54F
- Ungathenga ikhaya elilodwa kuphela, okumele libe seNdiya. Awukwazi ukuyithengisa okungenani iminyaka emithathu, okuyimikhawulo ebekwe ekuthengeni ikhaya ngaphansi kweSigaba 54, ngakho isebenza kuSigaba 54F.
I-Capital Gains Account Scheme (CAGS)
I-LTCG ingafakwa ku-Capital Gains Savings Account (CGS) uma umnikazi we-akhawunti engakwazi ukutshala imali ngesikhathi esibekiwe. Kodwa-ke, izimali kufanele zisetshenziswe phakathi nesikhathi esibekiwe ukuze kwakhiwe noma kutholwe indawo yokuhlala entsha eyisisekelo noma yesibili.
Izigaba 54 kanye no-54F zingasetshenziswa ngokuhambisana ne-Capital Gain Deposit Account (CGDA) Scheme, 1988.
Inzuzo yemali engasetshenziswa lapho umuntu efayilisha imbuyiselo yakhe yentela engenayo ingase ifakwe ebhange lomkhakha womphakathi ngaphansi kwe-CGDA Scheme. Le akhawunti inomkhawulo weminyaka emibili (uma kwenzeka uthenga ikhaya elisha) noma iminyaka emithathu (kuzo zonke ezinye izimo) umkhawulo wesikhathi sokuhoxiswa kwemali (uma wakha indlu entsha).
Izimali kufanele zisetshenziselwe kuphela ukuthenga indawo yokuhlala eyinhloko ngaphambi komnqamulajuqu wokufaka imbuyiselo yentela. Inzuzo enkulu izokhokhiswa intela uma imali ingasetshenziselwa ukuthenga ikhaya phakathi nesikhathi esibekiwe.
Ukwenyuka kwamanani emali kwaminyaka yonke nezintengo kusho ukuthi ukuthengiswa kwekhephithali yesikhathi eside ngokuvamile kunikeza izinzuzo ezinkulu. Ngakho-ke, uma utshala imali ngobuhlakani, ungagcina u-20% wemali ebingaya ezintela ngenye indlela.
Amathiphu okonga imali ku-CGT:
Nokho, ungehlisa kakhulu intela ye-Captial Gains ngokusebenzisa elinye lamasu alandelayo:
- Ukukhululwa Kwentela Yokuthenga Indawo yokuhlala kanye Nokwakha ngaphansi kweSigaba 54F
Kuwumkhuba ojwayelekile ukuthi abantu badayise izindawo ababehlala kuzo ukuze bathole imali yokuthenga entsha.
Uma uhlangabezana nezidingo ezilandelayo zeSigaba 54F, ungagwema ukukhokha i-CGT ngenkathi usebenzisa inzuzo ngokuthengisa indawo yakho endala ukuze ukhokhele indawo yakho entsha.
- Thenga ikhaya elisha unyaka owodwa ngaphambi kokuthengisa ikhaya lakho lamanje.
- Ungathenga ikhaya elisha noma wakhe eyodwa phakathi neminyaka emibili noma emithathu yokuthengisa ikhaya lakho lamanje.
Ngeke ukuthole ukukhululwa uma uthengisa ikhaya elisha ngaphambi kophawu lweminyaka emithathu.
Lapha, uphawu lweminyaka emithathu luqala ngosuku olusha lokuthenga noma lokuqeda ukwakhiwa. Izimfuneko ezithile kufanele kuhlangatshezwane nazo ukuze ufaneleke ukukhululwa okuhlinzekwe yiSigaba 54F. Lezi izi:
- Abantu ngabanye kanye nemindeni yamaHindu Engahlukaniswanga (HUF) bayakufanelekela ukuthola ikhefu lentela.
- Imali engenayo evela ekuthengisweni kufanele ifakwe kulokhu okulandelayo ukuze ifanelekele ukukhululwa:
- Ukuthenga indlu entsha sha unyaka ogcwele ngaphambi kokuthi kuhlelwe ukuthengisa.
- Phakathi neminyaka emibili yedethi yokuthengiswa kwempahla, thola indawo yokuhlala eyinhloko.
- Umthengi kufanele akhe indlu phakathi neminyaka emithathu yokudayiswa kwempahla.
Okwamanje, yindlu eyodwa kuphela ewela ngaphansi kwendawo yokulawula yeSigaba 54F. Ivula indlela yokudayiswa kwempahla yokuhweba ukuze kuxhaswe ukuthengwa kwekhaya. Ungakwazi ukuyeka ukukhokha i-CGT uma utshala inani eliphelele ekutholeni indawo eshintshwayo.
Kuhloswe ukuthi labo abathengisa umuzi basebenzise imali etholwayo ukuze bathenge elinye ikhaya ukuze babe amakhandidethi aphambili ekukhululweni okuhlinzekwe ngaphansi kweSigaba 54F(i).
- Tshala Kumabhondi Ngenzuzo Yemali Enkulu Ngaphansi Kwesigaba 54EC
Ungasebenzisa amabhondi enzuzo enkulu uma uthengisa indawo futhi ungahleli ukuthenga elinye ikhaya ngemali.
Ake sibheke izici zamabhondi enzuzo enkulu.
- Lapho umtshali-zimali ethenga ibhondi yenzuzo enkulu, eyaziwa nangokuthi ibhondi ye-54EC, uqinisekiswa ukuthi ngeke avikeleke kuhulumeni. intela engenayo kunoma yiziphi izinzuzo ezinkulu abangazithola ngokuthengisa ibhondi.
- Ukutshalwa kwezimali kumabhondi angu-54EC kungehlisa umthwalo wentela ovela emalini etholwayo yendawo yangempela.
- Umtshali-zimali angakwazi ukukugwema ukukhokha i-CGT kunoma iyiphi inzuzo ngokuthengisa la mabhondi. Kungenzeka ukugwema ukukhokha i-CGT ngokuphelele ngokuphinda utshale izimali ezitholwayo.
- Izinga lenzalo lonyaka elinikezwa yilawa mabhondi liphakathi kuka-5% no-6%, ngaphansi kwamazinga anikezwa amadiphozithi agxilile.
- Imali yokudayiswa kwendawo idinga ukutshalwa zingakadluli izinyanga eziyisithupha ngemuva kokudayiswa.
- Ibopha iminyaka emihlanu. Isetshenziswe ngokuzenzekelayo uma sekudlule iminyaka emihlanu kusukela ngosuku lokuqala lokuthenga ibhondi.
- Lawa mabhondi awadluliseki noma adayiswa nganoma iyiphi indlela.
- Ubuncane bokutshalwa kwezimali kubhondi ngayinye ngu-Rs. 10,000, kanti inani eliphakeme lingama-Rs.50 lakhs.
- Ukutshalwa kwezimali kwenzuzo enkulu akukwazi ukudlula ama-Rs 50 lakhs.
- Amabhondi atholakala kuwo womabili amafomu angokomzimba nawe-elekthronikhi (ama-demat). Amabhondi ezinzuzo zemali elinganiselwa ku-AAA ayinketho yokutshala ephephile.
- Ungathenga amabhondi ku-NHAI noma ku-REC ngohlelo lwamabhange.
Lokhu kuhloselwe abantu abangabheki ukuthenga ikhaya elisha. Bangakwazi ukulanda ukonga kwentela yenzuzo enkulu ngamabhondi.
- Uhlelo Lokutshalwa Kwezimali Lwemali-Inzuzo-Akhawunti
Kungathatha isikhathi wonge imali eyanele ukuthenga indlu entsha. Ukuthenga umuzi noma ifulethi kuhilela izinyathelo ezimbalwa, ezihlanganisa ukucinga indawo efanele, ukukhuluma nabathengisi, nokugcwalisa amaphepha.
Okwamanje, okungenani, ama-akhawunti enzuzo yemali anganikeza ukuphumula okuthile.
Kucabange njengendawo evikelekile yokushiya intela yenzuzo yakho enkulu ngenkathi ufuna ikhaya elisha. NgokweSigaba 54 no-54F, ukutshala izimali ezimpahleni zesikhathi eside kungasiza ukonga intela enzuzweni yesikhathi eside.
Izinzuzo zokuthengisa umuzi noma enye indawo zingafakwa ku-akhawunti yenzuzo enkulu ebhange lomkhakha kahulumeni noma kwesinye isikhungo sezezimali esiqashelwa ngaphansi kwe-Capital Gains Accounts Scheme yango-1988.
- Beka imali phansi ukuze uthole ikusasa.
Uma uhlonza ngempumelelo izinkampani zekhwalithi ephezulu bese ugcina isikhundla sesikhathi eside emasheya azo, uzobhekana nenani lentela lenzuzo yemali eliphansi uma kuqhathaniswa.
Izintela zenzuzo enkulu zingahlehliswa ngokuthenga enye indawo yokutshala imali yohlobo olufanayo ngemva kokuyithengisa. Nokho, lezi zinzuzo zimane zibambezeleka futhi zizokhokhiswa intela esikhathini esizayo.
Ukuphinda utshale imali kungakulethela izinzuzo zokungakhokhi intela ezifika kuma-Rs. 2 amakhro. Lokhu, kunjalo, kulula kakhulu ukukusho kunokufeza. Impumelelo yebhizinisi ingase ikhuphuke futhi yehle ngokuhamba kwesikhathi, ikushiye nenketho (noma isidingo) sokudayisa ngokushesha kunokulindelekile.
- Sebenzisa izinhlelo zokuthatha umhlalaphansi ezihlehliselwe intela.
Ukutshala imali kumhlalaphansi uhlelo luvumela imali yakho ukuthi ikhulise izinhlelo ezingakhokhi intela.
- 401(k) yama-akhawunti ebhizinisi elizimele
- I-akhawunti yomuntu ngamunye yomhlalaphansi
- 403(b) wenhlangano engenzi nzuzo
- 457 (b) yenhlangano yengxenye kahulumeni
Ukuthengisa nokuthengwa kwezimali ezitshaliwe kungenziwa ngaphakathi kwama-akhawunti omhlalaphansi ngaphandle kokukhokha i-CGT. Uma uthatha imali ohlelweni olujwayelekile lomhlalaphansi, noma yiziphi izinzuzo zizokhokhiswa intela njengeholo elijwayelekile, kodwa uma usebenza, ukhokhiswa intela ngebhendi ephansi.
Kodwa-ke, ukuhoxiswa ngeke kukhokhiswe intela ngokuphelele uma une-Roth IRA futhi ususa izimali ngokwemithetho.
Ngaphezu kwalokho, Abatshalizimali abasondele ekuthatheni umhlalaphansi bangase bafise ukuyeka ukuthengisa izimali ezitshaliwe ezingezona ezomhlalaphansi kuze kube yilapho bengasayidingi imali. Kungenzeka ukuthi izinkokhelo zentela yenzuzo yemali yazo yehliswe noma iqedwe uma imali yabo yomhlalaphansi incane ngokwanele.
Amakhefu entela ayatholakala kubantu ababamba iqhaza ezinhlelweni ezithile zokuthatha umhlalaphansi futhi babeke imali eceleni kuma-akhawunti omhlalaphansi. Ungehlisa intela yenzuzo yemali yakho uma ubaqasha ngokusemandleni abo.
Ukutshalwa kwezimali okuthengiwe futhi kwathengiswa ngaphakathi kwesakhiwo se-akhawunti esinjalo ngeke kuvimbe ukwakheka kwentela yenzuzo enkulu. Ukunikela ngesisekelo sentela yangaphambi kwentela nakho kunenzuzo eyengeziwe yokwehlisa iholo lakho lamanje elikhokhiswa intela.
Kodwa ake sithi sebevele besesigabeni esingenayo intela. Kuleso simo, kufanele baqaphele ukucatshangelwa okukodwa okubalulekile: inzuzo enkulu yemali ingakhuphula imali engenayo ekhokhiswa intela ize ifike lapho beyokweleta khona intela enzuzweni yabo.
Ukulahlekelwa yimali kunganciphisa intela yakho enzuzweni yemali kanye neholo elivamile. Ngemva kwalokho, noma yiziphi izimali ezingasetshenziswanga zingadluliselwa onyakeni wezimali olandelayo.
- Sebenzisa ukulahlekelwa kokutshalwa kwezimali ukuze unciphise inzuzo yakho.
Kungenzeka wehlise intela oyikhokhayo ezinzuzweni zokutshalwa kwezimali ngokusebenzisa ukulahlekelwa okungenzeka ukuthi ukugcine.
Konke ukulahlekelwa kwezimali okungase kube khona kufanele kusetshenziswe ngokushesha. Yilokhu okudingeka ukwenze uma unokulahlekelwa yimali kulo nyaka noma yikuphi ukulahlekelwa okusele eminyakeni edlule:
- Beka lokhu kulahlekelwa enzuzweni yekhephithali yonyaka wamanje
- Qala ngokuhluleka kwasekuqaleni.
Ngokwesibonelo: Ake sithi unamabili Amasheya, enye yazo manje isibiza u-10% ngaphezu kwalokho oyithengele yona futhi enye ngaphansi ngo-6%. Uma womabili amasheya ethengiswa, ukulahlekelwa kwekhephithali kokukodwa kuzosetshenziswa ku-CGT yenye.
Kunjalo, emhlabeni ophelele, ukutshalwa kwezimali kwakho kungakhuphuka kuphela ngenani, kodwa ngezinye izikhathi kuba nezithiyo, futhi lena indlela eyodwa yokusindisa okungenani elinye yenani elilahlekile.
Uma ukulahlekelwa kwekhephithali yakho konyaka kungaphezu kwenzuzo yakho yemali, ungadonsa kufikela ku-Rs. 5,000. Ukulahlekelwa okusele kungadluliselwa phambili eminyakeni yentela elandelayo.
- Khetha Umsebenzi Wezindleko
Ngamasheya enkampani noma isikhwama sokubambisana owathenge ngamavelu ahlukahlukene ngaso sonke isikhathi, isisekelo sezindleko zamasheya athengisiwe kufanele sibalwe.
Izindlela ezine abatshalizimali abangabala ngazo isisekelo sezindleko ngalezi:
- I-LIFO (Igcine ukungena, iphume kuqala)
- izindleko ezimaphakathi (ezisetshenziselwa isikhwama sokubambisana)
- inani ledola LIFO,
- umazisi othile wesabelo
Noma yiziphi izimali ezifihliwe ku-akhawunti yenzuzo enkulu kwesinye sezikhungo zezimali ezifanelekayo zingadonswa emalini yakho engenayo ekhokhiswa intela. Ngeke kube khona intela ekhokhiswayo kuyo. Ngakho-ke, isimo sakho sezezimali kanye nemigomo kufanele iqondise isinqumo sakho endleleni yezindleko ezifanele kakhulu.
Ake sithi izinto oziphethe zincane, futhi awufuni ukugcina amarekhodi ngokucophelela. Uma kunjalo, ungase ungakwazi ukusebenzisa indlela yezindleko ezimaphakathi zokuthengisa amasheya e-mutual fund kanye nendlela ye-FIFO yazo zonke ezinye izimali ozitshalile.
Kodwa-ke, isikhathi sokubamba seminyaka emithathu siyadingeka ngaphambi kokuthi imali eku-akhawunti ithathwe njengenzuzo enkulu futhi ingaphansi kwentela onyakeni wezimali olandelayo.
Ihloselwe abantu abatshala imali kuhlelo lwe-akhawunti yenzuzo enkulu. Kungase kube inketho engcono kakhulu uma uhlela ukuthenga ikhaya elinenzuzo enkulu kodwa udinga indawo ephephile yokugcina imali uze wenze okusemthethweni.
Amanothi wokugcina
Ukonga ku-LTCG kungaba umsebenzi okhathazayo!
Nokho, amaphuzu angenhla ngezinye zezinketho ezingcono kakhulu ezitholakalayo zokukhethwa kokulondoloza ku-LTCG.
Nokho, kwezinye izinzuzo, umkhokhintela angase akhethe ukukhokha intela ngenani elingu-10%, kanye nenkokhelo eyengeziwe kanye nentela uma kufanele. Izinzuzo zesikhathi eside azifaneleki ukudonswa intela ngaphansi kwezigaba 80C kuya ku-80U.
shiya impendulo