Ukufaka intela kuzwakala sengathi uwela umugqa wokugcina. Izinombolo ziyangena, ukuvuma kuyafika, futhi impilo iyaqhubeka. Ngemuva kwalokho, ngolunye usuku olujwayelekile, kufika i-imeyili evela eMnyangweni Wentela Yengeniso, futhi lowo muzwa wokuqeda uyanyamalala ngokushesha.
Ukusabela kokuqala kubantu abaningi ukukhathazeka. Ngaphambi kokuba lowo mcabango uqhubekele phambili, nansi into eyenzekayo ngempela nokuthi yini okudingeka yenziwe.
Ukwaziswa Akuyona Into Abantu Abaningi Abayicabangayo
Kunomehluko phakathi kwesaziso ngaphansi kweSigaba 143(1) kanye nesaziso sokuhlola iningi labakhokhi bentela elingasifundi kuze kube yilapho omunye wabo efika ebhokisini lakhe lokungenayo.
Isaziso sokuhlola sisho ukuthi isikhulu sentela sinqume ukuhlola imbuyiselo ngokucophelela. Leyo inqubo ehilelekile kakhulu enesikhathi sayo kanye nezidingo zayo.
Isixwayiso ngaphansi kweSigaba 143(1) asinjalo.
Uma imbuyiselo ifakwa, ifakwa ohlelweni lokucubungula oluzenzakalelayo e-Central Processing Centre. Akukho sisebenzi esingumuntu esilubuyekezayo kulesi sigaba. Uhlelo lumane luhlole izibalo ezimenyezelwe embuyiselweni ngokuqhathanisa namarekhodi umnyango osuvele unawo. Idatha yomholo kanye ne-TDS evela kubaqashi. Ulwazi oluthakazelisayo oluvela emabhange. Imininingwane yokutshalwa kwezimali kanye nemali engenayo ebikwe yizikhungo zezimali.
Uma izinombolo zifana, kuphuma isixwayiso esihlanzekile esiqinisekisa imbuyiselo njengoba icutshunguliwe. Uma okuthile kungahambisani, isixwayiso esimakwe ngemabula siphuma sikhomba ukungafani okuthile bese sicela umkhokhi wentela ukuthi avumelane nokubalwa komnyango noma achaze ukuthi kungani inani lembuyiselo lilungile.
Akekho oqokwayo. Uhlelo luthole inombolo olungakwazanga ukuyivumelanisa futhi lucela impendulo.
Inothi elilodwa elibalulekile mayelana nesikhathi. Ngezimbuyiselo ezifakwe ngonyaka wezimali ka-2025-26, umnyango ungakhipha isaziso ngaphansi kweSigaba 143(1) kuze kube yizinyanga eziyisishiyagalolunye kusukela ekupheleni konyaka wezimali lapho kufakwe khona imbuyiselo. Ngembuyiselo efakwe ngoJulayi 2026, lelo windi liqhubeka kuze kube nguDisemba 31, 2026.
Kungani Ukuncishiswa Kwesigaba 123 Kungatshazwa
Izinciphiso ziphakathi kwezizathu ezivame kakhulu ezenza isixwayiso sibonise imbuyiselo.
Uma umkhokhi wentela efaka isicelo sokuncishiswa kwesigaba se-123, uhlelo oluzenzakalelayo luhlola ukuthi isimangalo singaqinisekiswa yini ngedatha elinayo. Uma imininingwane yokutshalwa kwezimali ebikwe yisikhungo sezezimali ingahambisani nalokho okwamenyezelwa embuyiselweni, noma uma inani lokuncishiswa lingenakuqinisekiswa kumarekhodi atholakalayo, uhlelo luphakamisa umbuzo.
Lokhu kwenzeka ngezizathu eziningana. Umqashi kungenzeka ukuthi ubike inani elihlukile kuFomu 16. Ibhange noma isikhungo sezezimali kungenzeka ukuthi asizange sithumele amarekhodi abuyekeziwe ngesikhathi. Kwezinye izimo, imbuyiselo ngokwayo iqukethe iphutha lokufaka idatha elidala ukungalingani.
Akukho nokukodwa kwalokhu okusho ngokuzenzakalelayo ukuthi ukukhishwa kwemali bekungalungile. Kusho ukuthi uhlelo alukwazanga ukuqinisekisa isimangalo kumarekhodi atholakalayo.
Funda Idokhumenti Ngaphambi Kwanoma Yini Ehlukile
Umkhuba ovame kakhulu lapho kufika isaziso uwukunikeza i-CA ngaphandle kokusifunda kuqala noma ukusibeka eceleni ngoba kuzwakala kunzima kakhulu ukusisingatha ngokushesha. Kokubili kuyanciphisa ijubane ngokungadingekile.
Lo mbhalo awubhalwanga ngolimi olungenakwenzeka. Ubonisa izinto ezintathu ngokucacile. Yini eyamenyezelwa ekubuyiselweni? Lokho uhlelo olwalukubalile. Kanye negebe phakathi kwalokhu okubili.
Uma ukuncishiswa kwesigaba 123 sekubuziwe, lesi saziso sizokhomba into ethile yomugqa, inani elingavunyelwe noma elilungisiwe, kanye nesidingo noma umehluko wentela ophumelayo. Qaphela inani eliqondile eliphikiswana ngalo ngaphambi kokwenza noma yini enye.
Khipha Amadokhumenti Okuqala
Uma inani eliphikiswana ngalo selicacile, qoqa amarekhodi asekela ukuncishiswa kwemali lapho imbuyiselo ifakwa okokuqala:
- Amarisidi ephrimiyamu yomshuwalense wokuphila noma izitifiketi zokukhokha ipholisi
- Iphasipoti ye-PPF ekhombisa iminikelo eyenziwe phakathi nonyaka
- Izitifiketi zokutshalwa kwezimali ze-ELSS noma izitatimende zesikhwama sokubambisana
- Amarisidi emali yokufunda yesikole yezingane uma ifakiwe
- Ifomu 16 elivela kumqashi eliqinisekisa ukudonswa kwemali okubikiwe
- Ifomu 26AS le-FY 2025-26 ukuqinisekisa ukuthi yini ebikwe ngokusemthethweni emnyangweni
Qhathanisa lokhu nalokho okwamenyezelwa ekubuyiselweni. Kungakhathaliseki ukuthi ukubuyiselwa kwakunephutha elidinga ukulungiswa, noma ukubuyiselwa kwakunembile, futhi uhlelo lwalusebenza ngedatha engaphelele. Elinye lalawo amabili lizocaca uma amadokhumenti esephambi kwakho.
Ukuthatha Isinyathelo Esilandelayo Esifanele
Uma isibuyekezo sibonisa ukuthi imbuyiselo ibe nephutha, isicelo sokulungisa ngaphansi kweSigaba 154 siyindlela efanele. Lokhu kuvumela ukuthi izibalo zilungiswe futhi kuthunyelwe ukubalwa okubuyekeziwe. Kuma-returns ka-2025-26 ka-FY, le ndlela ihlala itholakala iminyaka emine kusukela ekupheleni konyaka wezimali lapho kwamukelwe khona ulwazi.
Uma amadokhumenti eqinisekisa ukuthi imbuyiselo yayilungile, ngena ngemvume ku-portal ye-income tax e-filing, iya ezinyathelweni ezisalindile, thola ulwazi ngaphansi kweSigaba 143(1), bese uthumela impendulo enamadokhumenti asekelayo. Chaza ngokucacile ukuthi kungani ukuncishiswa kwesigaba 123 kwakuvumelekile. Funda izibalo. Vumela amadokhumenti aphathe impikiswano kunokuthembela ezincazelweni ezinde ezibhaliwe.
Uma lesi saziso silungile futhi kunentela eyengeziwe ekhokhwayo ngempela, ukuyikhokha ngokushesha kuyisinqumo esinengqondo kakhulu. Inzalo ngaphansi kweZigaba 234B kanye no-234C iyaqhubeka nokwakhelwa enteleni engakhokhelwa kusukela ngosuku lokuqala lokukhokha. Isidingo esilawulekayo esishiywe singaxazululwanga sikhula sibe sikhulu ngokuhamba kwesikhathi.
Iwindi Lempendulo Alilindi
Imibiko ngaphansi kweSigaba 143(1) iza nosuku lokugcina lokuphendula lwezinsuku ezingamashumi amathathu kusukela osukwini olushiwo kudokhumenti uqobo.
Izinsuku ezingamashumi amathathu zizwakala sengathi isikhathi esanele. Kuhamba ngokushesha kunalokho obekulindelwe lapho amadokhumenti edinga ukuqoqwa, futhi i-portal ayijwayeleki. Ukuqala ukubuyekezwa kwamadokhumenti phakathi nesonto lokuqala lokuthola ulwazi kushiya isikhala sokuphefumula ukuze kuhlanganiswe impendulo efanele ngaphandle kokuphela kwesikhathi esibekiwe ngemuva.
Ukuncishiswa kwesigaba esingu-123 okubuzwayo okuthola impendulo ecacile ebhalwe phansi ngaphakathi kwefasitela cishe njalo kuyaxazululeka ngaphandle kokuqhubekela phambili. Uma kungaxazululwanga, kuba yindawo yokuqala yezinqubo zokulandelela ezidla isikhathi esiningi futhi ezicindezelayo kakhulu kunempendulo elula eku-inthanethi ebingaba yiyo ekuqaleni.
