Chiyambi: Chifukwa Chake Msonkho wa Ufumu Uli Wofunika kwa Ofalitsa ndi Nyumba za Atolankhani

Makampani a boma ndi njira yaikulu yopezera ndalama zothandizira olemba, kufalitsa nyumba, kujambula nyimbo, opanga mafilimu, ndi opanga makompyuta ku India. Komabe, kugwiritsa ntchito msonkho wa ndalama zimenezi sikuli kolunjika nthaŵi zonse. Kuphonya malamulo . Makamaka pankhani ya kukana msonkho, malo a anthu, ndi Mabungwe Olemba Mapangano Oletsa Kufalitsa, ndi Masheya Oŵiri (Aamene Amapanga) Kutsogolera ku kulephera, zowonongedwa, ndi zilango zokwera mtengo. Nkhaniyi imapereka chitsogozo chomvekera bwino cha mmene Indiyani Wopereka Msonkha Mteko, 1961 misonkhoma yachifumu, ndi kusumika maganizo pa kufalitsa ndi manyuzipepala. Kaya muli wolemba mabuku mmodzi ndi mmodzi yemwe akulandira zitukuko kuchokera kwa wofalitsa wachilendo kapena wofalitsa nkhani za mafilimu ofufuza zaundalama, kumvetsetsa msonkho kumeneku nkofunika kwambiri kwa kulinganiza kwa ndalama ndi kulinganizanso kwa ndalama.

Kodi Maufumu Nchiyani mu Lamulo la Msonkho la Aindiya?

Chigawo 9((vi) cha Lamulo la Kutha kwa Mtungo chimafotokoza “ufumu” wochuluka kuphatikizapo kulingalira kaamba ka:

  • Kupereka ufulu wonse kapena ufulu uliwonse (kuphatikizapo kupatsa laisensi) malinga ndi buku lolembedwa, lojambula, kapena la sayansi, kuphatikizapo mafilimu ndi matepi a nyimbo zilizonse.
  • Kugwiritsa ntchito njira iliyonse yopangira zinthu, yopanga, yopanga, yopanga, yopanga, yopanga zinthu, kapena yochita zinthu mwachinsinsi.
  • Kugwiritsa ntchito chizindikiro chilichonse, chizindikiro cha utumiki, kapena dzina la chizindikiro.
  • Kugwiritsira ntchito zida za maindasitale, zamalonda, kapena za sayansi zirizonse.
  • Kuphunzitsa chidziŵitso chirichonse chonena za maindasitale, malonda, kapena sayansi (dziŵani njira).

Kaamba ka kufalitsa ndi makampani oulutsa nkhani, gulu loyenerera koposa ndilo loyamba: kulingaliridwa kwa kulembedwa kwa zolembedwa, zojambula, kapena za sayansi. Izi zikuphatikizapo zolembedwa za buku, nyimbo zopereka ndalama zoperekera, zoyenerera zogaŵira mafilimu, ndi zolipira kaamba ka kugwiritsira ntchito zinthu, zithunzithunzi, kapena maprogramu. Chofunika kwambiri nchakuti, mafotokozedwewo samachepetsa kulipirira kulembedwa kwa wolembetsa kugwiritsa ntchito

Mafotokozedwe a ku India achifumu anawonjezereka ndi Malamulo a Ndalama 2012 kuphatikizapo malipiro a mapulogalamu ogwiritsa ntchito pulogalamu ndi makumbi, zimene zili ndi tanthauzo lalikulu kwa makampani oulutsa nkhani amene amadalira pa mapulatifomu a SaaS kapena kugaŵira ndandanda ya manambala. Central Board of Direct Confect Confect Confect Confect Confect (CDT) yatulutsa zotsalira zingapo zofotokoza kuti “ufumu” umaphatikizapo laisensi ya pulogalamu yovomerezeka, ngakhale ngati palibe kopesha yapamanja yapansi. Onani [[FLT: 0] malangizo a CBDTT

Likulu Ladziko Linapeza Masinthidwe Ovuta

Imodzi ya nkhani zonyalanyazidwa kwambiri m'kufalitsa ndi kuulutsa ndiyo kaya malonda abweretsa ndalama zachifumu kapena phindu lalikulu. Ngati wolemba apereka ufulu wonse wa mtsogolo kwa wofalitsa kaamba ka ndalama zapamanja (ndi kusakhala ndi ulamuliro wachifumu), Dipatimenti yolandirayo ingaone chidutswacho kukhala chachifumu mmalo mwa phindu la likulu, makamaka ngati wolembayo achita ntchito yolemba. Kuyesako kumadalira pa kaya kusamutsidwako kumapanga “chinthu cha kuimirira ufulu wa munthu” monga chuma chamalikulu kapena“ kuchuluka kwa ufulu wachifumu. Mlanduko wa Supreme Count [FL: 0]. Kuyang'anira kuyenera kupatsidwa ndi akuluakulu a boma.

Kupereka Msonkho kwa Anthu Okhala M’dzikolo

Kwa nzika ndi mabungwe, ndalama zachifumu kaŵirikaŵiri zimakhometsedwa monga “Kuchokera ku Mabwinja ena” pansi pa Chigawo 56, pokhapo ngati wolandirayo ali m'bizinesi yopanga kapena kutumiza chuma cha anthu odziŵa zinthu. Mwakutero, zingaonedwe monga “Zopindulitsa ndi Zopindulitsa za Mabizinesi kapena Ntchito za Komiti ya "" ndi kulipira msonkho pansi pa Gawo 28.

Olemba mabuku, olemba nyimbo, ndi ojambula zithunzi angapindule ndi kusatsa malonda kwapang'ono pansi pa Gawo 80QB, limene limalola kuchepa kwa ndalama 763 lakh pachaka kuti apeze ndalama kuchokera ku “kapena kugwiritsa ntchito kulembera, kujambula, kapena kugwiritsa ntchito zinthu zasayansi. Komabe, ndalama zimenezi zimadalira pa mikhalidwe: ntchitoyo iyenera kulembedwa ndi Reblicrar of Listers, ndipo ndalama siziyenera kuchokera ku ntchito imene wopereka msonkho amaitenga monga bizinesi (i., ndalama zake zimasungidwa kwa “opanga zinthu” m’malo mwa ofalitsa amalonda).

Kwa ofalitsa a makampani ndi makampani oulutsira nkhani, ndalama zimene anthu akukhala nazo zimaperekedwa pamtengo wa msonkho wofunikira wa makampani (pakalipano 25% kwa makampani ambiri apanyumba pansi pa Gawo 115BAA, kapena 30% ngati kampaniyo isankha kulola). Ndalama za Royal zolipiridwa kwa magawo achitatu (m’jereni, laisensi ya zithunzithunzi, matelefoni, kapena nyimbo za masheya) zimachotsedwa monga ndalama za bizinesi, malinga ngati TDS yachotsedwa bwino.

Msonkho wa Anthu Osamvera Ufumu

Olemba osakhala mtsogoleri, maimbidwe a nyimbo akunja, ndi makampani a nyuzi akunja olandira nyumba zachifumu kuchokera ku magwero a India amayang'anizana ndi ulamuliro wina. Pansi Parte 5(2) amaŵerengedwa ndi Chigawo 9(vi), malipiro achifumu ku India amalingaliridwa kukhala owonjezereka kapena kukwera mu India, mosasamala kanthu za kumene malipiro amapangidwa kapena kumene wolandirayo amakhala. Izi zikutanthauza kuti pafupifupi mafumu onse operekedwa ndi nzika za Indiya kwa munthu wosakhala woloŵa mmalowo amapatsidwa msonkho wa ndalama za ku India.

Kukana Msonkho kwa Osakhala Okana

Chiŵerengero chomaliza cha TDS pa maufumu olipiridwa kwa osakhala a mtsogoleri ndi 10% chigawo cha 194J (kwa nzika) kapena Chigawo 195 (kwa anthu osakhala a malo). Komabe, ngati wolipidwayo sali wokhala popanda Nambala ya Malamulo (PAN), chiŵerengero chikuwonjezeka kufika pa 20% pa 20% pa chigawo 206A. Ngati wolandirayo ndi wokhala m'dziko limene Indiya ali ndi DTAA, mlingo wa pangano ungakhale wotsika nthaŵi zambiri (10% kapena 15%), koma nthaŵi zina kutsika monga 0% pa maphunziro kapena ntchito zina za sayansi (m., pansi pa India DTAA, ntchito zachifumu za kugwiritsa ntchito kopena ntchito zokosonetsera m'za, kapena za sayansi zintchito 15% za eni dziko akakhala opindulitsa, kapena achuma, kapena amalonda a United States, kapena a kampani, kapena a kampani, kapena a kampani.

Nkofunika kuti anthu a ku India apende nkhani ya DTAA yogwira ntchito ndi kuti apereke mpumulo kudzera ku Fim 10F ndi TRUS Residency Treastence tifiketi (TRC) kuchokera kwa anthu osakhala mtsogoleri. Popanda mapepala oyenerera, mlingo wapamwamba wa m'banja umagwira ntchito ndipo sungabwezeretsedwe pambuyo pake.

Kulamulira Pamakompyuta ndi Makompyuta

Kulandira mapulogalamu a pulogalamu ndi makompyuta (m’njira, kuyenera kwa anthu) kwakhala kotsutsana. CBDT inamasulira kuti ngati kampani youlutsira zinthu yakopera pulogalamu kapena youlutsa siichita ufumu ngati kugwiritsa ntchito kumapeto kwa maprogramu a pulogalamu ndi ufulu wa munthu wokhawokha ndipo ngati kulibe ufulu wosintha. Komabe, ngati kampani youlutsira nkhani ilola laibulale ya filimu ku India kunka ku pulogalamu ya nyengo yotsimikizirika ndipo papulatifomu imaloledwa kutulutsa zophatikizidwa pa maseŵero ake, malipirowo amakhomedwa monga mfumu. Zipembedzo zamakono monga Google, Asp, ndi Amazon zayang'onongedwa ndi ntchito ya pulogalamu ya pa kopeniyi. M'nkhani za Chigawo Lalkse mu Groupt: [2] . . . . . . . . . . . . . . . . . . . . .

Kuchotsa Msonkho (TDS) Kuthandiza: Chitsogozo Chogwira Ntchito

Kulephera kuchotsa ndi kuika TDS pa malipiro a mafumu kungatsogolere ku kuchotsa mtengo wa 40 (a) pansi pa Gawo(i) kaamba ka kulipirira osakhala apamalo, kapena Chigawo 40(a)(a) kaamba ka kulipirira anthu okhalamo. Zimenezi zikutanthauza kuti woperekayo sakhoza kuchotsa ndalama zachifumu ku malipiro ake okhometsedwa msonkho, akumawonjezera mokhutiritsa thayo lake la msonkho. Kuwonjezerapo, chiwongola dzanja pansi pa Gawo 201(1) ndi zilango pansi pa Chigawo 271C chimagwira ntchito.

  • Olandira malipiro: TDS pansi pa Gawo 194J pa 10% (2% ya malipiro kwa munthu wophatikizidwa kokha m'ntchito ya foni). Khomolo ndi 760,000 pachaka pa malipiro a. TDS iyenera kuchotsedwa pa nthaŵi ya ngongole kapena malipiro, amene alipo poyamba.
  • Olandira a Non-presidenti: TDS pansi pa Gawo 195 pamalipo otchulidwa m'malingana DTAA kapena 10% pansi pa Chikalata. Palibe chitsekerero [1] TSK iyenera kuchotsedwa pa ndalama zonse. Wopereka ayenera kugula Nambala ya Mtengo wa Deduction (TAN) ndi kujambula TDS kubwerera (FOR 27Q ya osakhala a Nduna). Ngati panganolo liphatikizapo ndalama zambiri, asanavomerezedwe ndi maofesi a Asses Office angafunikire.

Makampani ofalitsa ndi oulutsa nkhani kaŵirikaŵiri amayang'anizana ndi zitokoso popereka olemba achilendo, ojambula zithunzi, kapena oimba nyimbo. Mwachitsanzo, wofalitsa wa buku wa ku India akulipira kutsogolo kwa wolemba wozikidwa pa US kaamba ka ufulu wa dziko lonse ayenera kuchotsa 15% TDS (pansi pa US DTAA) ndi kupatsa wolembayo ndi Forma 16A. Wofalitsayo ayeneranso kutsimikizira wolembayo kuwapatsa TRC, PH (kapena fayili 10F), ndi chilengezo cha kukhala mwini wake. Non-dent apereke asudze kuti apereke za nyuzi kuti apeŵe chilango cha 20%.

Kusamalira Kwapadera Ofalitsa ndi Magulu Ofalitsa Nkhani

Kupita Patsogolo ndi Zosatsimikizirika

Olemba ambiri amalandira kutsogolo motsutsana ndi ulamuliro wachifumu. Kwa msonkho, kupita patsogolo kuli koyenera monga kwachifumu m'chaka cha lisiti, ngakhale ngati malonda enieni sabisa kupita patsogolo (m’chitsanzo, bukulo ). Wofalitsa angachotse kupita patsogolo monga ndalama, koma ngati wolembayo sapereka malembo apamanja, kukonzanso kwa kupita patsogolo kungachitidwe monga ngongole yoipa kapena malipiro olingaliridwa kukhala, kudalira pa mmene panganolo lalinganizidwira. Khoti Lapamwamba mu [FLT: 0]. CIT v. Mandoval & . .[FLT:] . (20)

Kutsanulira M’gulu la Mafilimu ndi Ufulu Wanyimbo

Makampani a nyuzi amatsatsa mafilimu kapena nyimbo kwa oulutsa mawu achilendo kapena OTT papulatifomu ayenera kudziŵa za kukana msonkho m'dziko lakumeneko (ndiko kuti, dziko limene woulutsayo ali). Pamene kuli kwakuti makampani achifumu a India alipidwa ndi nzika za India, osunga ndalama zachifumu ochokera kunja ayenera kuyang'anira ngati dziko lachilendolo limaletsa msonkho. Ngati litero, woyang'anira a Indiya angapereke ngongole ya msonkho ku India pansi pa Gawo 90 kapena 91, malinga ndi kukhoma msonkhowo umene uli wokhometsedwanso ku India. Msonkhetsoyo iyenera kuyang'ana msonkho wa ku India pa ndalamazozo.

Kutchuka kwa Mabuku ndi Zofalitsa za Makompyuta

Kukula kwa mwamsanga kwa mabuku, mabuku omvetsera, ndi masukulu a pa Intaneti kwasokoneza malire pakati pa kugulitsa katundu ndi ndalama za mafumu. Dipatimenti ya Masheya a Thaija ya Masheya nthaŵi zambiri imayang'anira kugulitsa buku la E-book kwa wogula monga kugulitsa zinthu (osati mafumu) chifukwa chakuti wogula salandira laisensi yobala kapena kugaŵira. Komabe, ngati zotsalazo za m'magazini (mb., Amazon Kindle Discreator printer) amalipira mlembi chigawo cha malonda, chifukwa chakuti woyendetsa mabwinja akutumiza mazira kuchokera kwa wolemba. Momwemo, pamene laibulale imalembetsa ntchito ya zapa Intaneti ya za maphunziro, ndalama zolembetsa ndalama zingachitidwe monga zotchuka ngati alaibulale ya kusungidwa ndi kugula katundu. Oerobion ndi Acce (ECPNS) adasonkhezera kwambiri kulowa m'dziko la za kampani ya kampani ya zachuma ya ku India chifukwa cha kuchuluka kwa kuchuluka kwa makampani a kampani a kampani.

Mapangano a Msonkho Osiyanasiyana (DTAAS) ndi Ufumu

India ali ndi DTA ndi maiko oposa 90. Mapangano ambiri ameneŵa amatsatira OECD Model Tax Convention (koma ndi kusinthana). Nkhani yaikulu ya ufumu kaŵirikaŵiri ndi Mfundo 12, imene imapatsa ufulu wa kulipira pakati pa dziko lakumene kulichokera (India) ndi dziko lakwawo lakwawo. M'mapangano ambiri, India amasunga ufulu wa kukhoma msonkho pamlingo wotsika (pafupifupi 10% kapena 15%), ndipo dziko lokhalamo limapatsa msonkho wachilendo. Mapangano ena, monga India-Mauritius DTAA, ali ndi makonzedwe apadera a ufumu amene ali oyenerera. Ofalitsa ndi makampani a kufalitsa nkhani za malamulo apadera, monga mafotokozedwe a “malamulo achifumu m'panganowo. ” Malinga ndi mmene amanenera m’chikalata ya ku India ingaperekedwere kulongosoledwera kwa ndalama za boma.

Kuti anene kuti panganolo nlopindulitsa, wosakhala woimira ayenera kupereka:

  • Chikalata cha m’dziko lake chofotokoza za msonkho.
  • Malo 10F (Kudzipangira) kutsimikizira kukhala mwiniwake wopindulitsa.
  • Chikalata cha kusayanjana ndi mnzake kapena tsatanetsatane wina woyenerera ngati panganolo lifuna.

Ofalitsa a India ndi makampani oulutsa nkhani opanga ndalama kwa mabungwe achilendo sayenera kutengera mlingo wa panganolo modzifunira; iwo ayenera kupeza mapepalawa asanapange ndi kulemba mawu a TDS ndi mlingo wolondola wa pangano. Kulephera kuchita zimenezo kungatulukepo kulipiridwa kukhala “ndalama zosalongosoledwa” pansi pa Chigawo 68, kutsogolera ku msonkho wa ndalama zonse.

Milandu Yachiweruzo Yaposachedwapa ndi Nkhani Zomadza

Chigamulo cha ku India chakhala chokangalika kumasulira msonkho wachifumu wa nyengo ya mlingo. [[FLT: 0]] Mu [FT: 0] Dieminating Centre of Excelence Centre (P) Lttd. v. CIT[FL:1], Khoti Lapamwamba linasunga kuti ndalama zoperekera (i) programu ya kompyuta yotsekedwa, (iii) kuchotsapo pulogalamu ya kompyuta, ndi (iiii) programu yamwambo kumene kulibe malamulo a kulemberapo sapanga ufumu pansi pa India-U ndi Indiya DTA. Chigamuchi chigamu chimene chili chopereka kwa ogulitsa amalonda ambiri a mitundu yambiri koma otsatsalirapo. Chopereka cha Bomba, cha Bomba Sound Plass in [FFUme] [18] [20] ACFF] cha kumanja kwa makampani ankhondo achifumu, monga momwe chigamu chakumanja chakumanja chakumanja chakumanja chakumanja chakumanja chakumanja chakumanja, Ching'kugwiritsira ntchito. Chotsatirapo chachikulu

Makampani ofalitsa ndi oulutsa nkhani ayeneranso kuyang'anira kuwonjezereka kwa kuchuluka kwa boma pa “malonda a kampani". Lamulo la Makampani 2020 linayambitsa kulingana kwa 2% kwa oyendetsa malo a malo amodzi (monga Amazon, Google, Netflix) kaamba ka mautumiki operekedwa kwa anthu a ku India. Pamene kuli kwakuti levy si msonkho wa ndalama za ndalama, ikhoza kuyambukira ndalama za m'makolo kwa osakhala a m'zoloŵere. Boma lakulitsa pulogalamu ya “kuwonekera kwa chuma cha dzikolo" (SEP) imene ingasamalitse makampani a wailesi a ku India monga anthu a msonkho ngati amapempha makampani a malonda kapena kuchita malonda ndi oyendetsa malonda a India pamwamba pa desikiyo (610 m'makampani a za m'makampani a zamakono). SEP imeneyi ndi yoisintha kwambiri koma yokhudzana misonkhoma ya pulogalamu yachilendo.

Makhalidwe Abwino Kwambiri Operekera Msonkho ndi Kupereka Msonkho

Kuti adziŵe bwino za mmene misonkho yachifumu imakhalira, makampani ofalitsa ndi oulutsa nkhani ayenera kutsatira njira zotsatirazi:

  • Kukonza malonda molondola: Mazikire ngati malipiro ali achifumu, kugulitsa katundu, kapena kupata ndalama zamalikulu. Gawanani uphungu wa msonkho mwamsanga pamene mupanga mapangano ndi olemba, okonza zophatikizidwamo, kapena malaisensi achilendo.
  • Sungani zolembedwa zolondola: Polipira osakhala aunyinji, posonkhanitsa TRC, FRC 10F, ndi PAN (kapena kulembera pa pa 'PAN). Sungani zolembedwa za DTAA ndi kuchirikiza malingaliro alamulo.
  • [[NT: 0] Kukwaniritsa ntchito zamphamvu za TDS: TD thirensi ndi mapepala obwerera kuti apeŵe nthaŵi zophonya. Gwiritsirani ntchito kampani yopereka Msonkho ya pa Intaneti ya Invotala ya Infication Department kaamba ka malipiro enieni ndi kutsimikizira.
  • [[MLT: 0] Kusintha kwa malamulo: Lamulo la Ndalama mobwerezabwereza kukonza Chigawo 9 ndi DTAA zizindikiro. Zilonzeni kumasulira kuchokera ku CBDT ndi zodalirika zopereka msonkho.
  • [[MLT: 0] Desikishoni za chifumu: Opanga aliyense payekha ayenera kutchula Chigawo 80QQB thirensition pamene kuli koyenera. Ofalitsa a Corporate ayenera kuwonongetsa ndalama zonse zachifumu zimene zimakwaniritsa mayeso a TDS.
  • Ganizirani malamulo a pasadakhale: kaamba ka mtengo wapamwamba kapena malonda atsopano, agwiritsidwe ntchito ku Ulamuliro wa Kulamulira Kwawo (AAR) kaamba ka kulongosola kothandiza pa kachitidwe ka msonkho. Zimenezi zingapeŵe mikangano yamtsogolo.

Pomalizira, funani uphungu kwa katswiri wolemba ndalama kapena loya wa msonkho wolembedwa pa misonkho ya dziko lonse, makamaka pochita ndi ma DTAA, ma programu ogulitsa, kapena zithunzi za ndandanda ya makompyuta. Ndalama za osagwirizana ndi makompyuta . Kuphatikizapo ndalama zosaloledwa, ziwongola dzanja pa 1% pa mwezi, ndi zilango za 100% za msonkho woperekedwa pansi pa mtengo wa msonkho zikuposa mtengo wa msonkho woyenerera. Misonkha ya zonga chitsogozo chimenechi singapereke mawu owonjezereka, koma sayenera kubwezera uphungu waukatswiri ku mikhalidwe yanu yeniyeni.

Kumaliza: Njira Yoyang’ana Kutsogolo

Msonkho wa ndalama zimene amapeza ku maufumu a ku India pofalitsa ndi kuulutsa ndi manyuzipepala ndi mbali yaikulu yopangidwa ndi malamulo a m'banja, mapangano a mitundu yonse, ndi matanthauzo a milandu. Pamene kugwiritsa ntchito makompyuta kumakula ndi kuchuluka kwa zokhala m’miyalo yodutsana ndi midango ya makompyuta, onse aŵiri okhalamo ndi osakhalapo ayenera kukhala maso. Mfungulo yopeŵera miseche ndiyo kuphatikizana kwa kupanga mapangano ogwirizana mosamalitsa, kuvomerezana mosamalitsa, ndi kugwirizana ndi DTA As and Indian temps. Mwakuphunzira malamulo ameneŵa, ofalitsa ndi nyumba zoulutsira nkhani zingalunjikitse pa zimene amachita bwino ndi kufalitsa chuma chamtengo wapatali. Ngakhale kutsimikizira kuti malamulo awo a msonkho amachitidwa bwino ndi movomerezeka ndi lamulo.

Ngati mufuna kukonza zinthu zowonjezera, gwiritsani ntchito webusaiti ya CBDT ndi kubwereza DTAA yofalitsidwa ndi Inhome comporter [[FLT : 3].