Kutanga: Nei Kubhadhara Mitero Youmambo Kuchikosha Kuvaparidzi Nedzimba Dzezvinobudisa Nhau

Mari youmambo iboka remari inotambirwa nokuda kwavanyori, kubudisa dzimba, mapepa enziyo, vagadziri vemafirimu, uye vagadziri vemitemo yemitemo muIndia. Zvisinei, kubatwa kwomutero wemari yakadaro hakuna kujeka nguva dzose. Kunzwisisa mitemo yacho. Kunzwisisa mitero (zvikurukuru pamusoro pokunyima mitero, mugariro wenzvimbo, uye Mapepa anodzivisa kufambiswa kwemitero). Chinoumba kudzorwa kwemitero isingadzorwi, uye zvirango zvinodhura. Nyaya ino inogovera nhungamiro yakakwana kukuronga kwaIndiai, mari inotambirwa muimba yeimba, nenzvimbo yezviteshi zvenhau. Kana uri munyori mumwe nomumwe anogamuchira fambiro wezvinyorwa kubva kumusha wokumwe kana kuti muteshi wezvinobudisa nhau anobhadhakairira, aya mapepa emitero anokosha nokuda kwokuronga kunyorazve zvemari.

Chii Chiri Mambo Mumutemo Wemitero weIndia?

Chikamu 9(1)(vi) cheInhome Tax Act chinorondedzera “umambo” zvikuru kubatanidza rangariro nokuda kwa:

  • Kutamisirwa kwekodzero dzose kana kuti chero dzipi zvadzo (kusanganisira kupa rezinesi) maererano nebasa rekodzero dzekodzero dzomunhu, rokunyora, rokudhirowa, kana kuti resayenzi, kusanganisira mafirimu emifananidzo nemarekodhi emifananidzo nemafirimu emimhanzi chero api zvawo.
  • Kushandiswa kwechinhu chipi nechipi chine urongwa, chakagadzirwa, chinogadzirwa, chinogadzirwa, chinoshandiswa pachivande, kana kuti chinoitwa.
  • Kushandiswa kwechiratidzo chipi nechipi, chiratidzo chebasa, kana kuti zita rechiratidzo.
  • Kushandiswa kwemidziyo ipi neipi yenzvimbo dzamabasa okugadzirwa kwezvinhu, yezvokutengeserana, kana kuti yesayenzi.
  • Kupa mashoko api naapi pamusoro peruzivo rwokuzviwanira rwenzvimbo dzamabasa okugadzirwa kwezvinhu, rwezvokutengeserana, kana kuti rwesayenzi (ziva kuti).

Nokuda kwokubudisa uye purogiramu yenhau, rudzi rwakakodzera zvikurusa ndirwo rwokutanga: kurangarirwa kwekodzero dzekodzero dzekunyoresa mumabhuku, unyanzvi, kana kuti mabasa esayenzi. Irworwu runofukidza bhuku roumambo, nziyo dzinodirana mitero yokuparadzira mafirimu, maruramiro, uye mari yokushandisa nyaya, mapikicha, kana kuti mapurogiramu ekombiyuta. Zvikurukuru, rondedzero haiganhuriri kubhadharwa kwekodzero dzekodzero dzemunhu dzokuburikidza mitero ye [[FLT]]]

Tsinhiro yeIndia yamadzimambo yakawedzerwazve neMaric Act 2012 kubatanidza mari yokushandisa mapurogiramu ekombiyuta negore, izvo zvine revo huru kumakambani enhau anovimba nezviteshi zveSaaS kana kuti miraudzo yemitauro. Central Board of Direct Confect Confect Confect Confect Conquets (CDT) yakabudisa zvidimbu zvakati kuti “umbooat hungabatanidza marezerensimeji esoftware akavakirwa pakunyoresa, kunyange kana pasina kopi inopiwa inooneka. Ona nhungamiro yeCBTT yetsarudzo dzinobvumwa.

Musiyano Unokosha

Rimwe renhau dzinofuratirwa zvikurusa mukubudisa uye kubudisa nhau nderokuti kana kutengeserana kuchiwana mari yamambo kana kuti mhindu huru. Kana munyori akagovera kodzero dzose dzenguva yemberi muchinyorwa kumuparidzi nokuda kwechitsama chapamberi (kana pasina madzimambo anopfuurira), Iniversite yeTsiparation Department ingarangarira chitsama ichocho sechikuru panzvimbo pemhindu huru, zvikurukuru kana munyori achibatanidzwa mukunyora. Kuedza kwacho kunotsamira pakuti kuchinjwa kunoumba here kana kuri “chisimuko chapamutemo” sechinhu chemari inotambira mari yehuro yenhaka kana kuti“ maruramiro ekodzero dzeumambo” muchimiro choumambo. Dare rapamusorosoro redare ringatsvaka migariro inogamuchirwa nemitemo. [FLT: 0] . Mitengo yemitero yapamutemo inofanira kubviswa nezviremera.[FFF.1]

Kubhadharwa Mitero Nevanhu Vaigara Muumambo

Nokuda kwavanhu vanogaramo namasangano, mari yamadzimambo inowanzobhadharwa somu “Kubva Kumamwe Manyuko” pasi peChikamu 56, kutoti mugamuchiri ari mubhizimisi rokugadzira kana kuti kuisa zvinhu zvendangariro. Muchinoitika ichocho, ingabatwa se“ Zvibvumirano Nemhindu Zvebhizimisi kana kuti Mubato” uye nhau dzorusarurano nemhaka yokuti mari yebhizimisi inobvumira mari yakawanda inobvumira nokuda kwezvitsama zvorupo (mt., ndyiko dzechisiko, mutengo wokutengesa) uye inogona kubvisa kurasikirwa nemimwe mibato yebhizimisi.

Vanyori, vanyore, uye vagadziri vemifananidzo vanogona kubetserwa nokusapinda mumitemo isina kutsarukana muChikamu 80QB, icho chinobvumira kutsaurirwa kwekusvika 763 lakh pagore nokuda kwemari inobva ku “chitsama, unyanzvi, kana kuti mabasa esayenzi. Zvisinei, uku kubviswa kunodzorwa kunodzorwa nemigariro: basa rinofanira kunyoreswa neReblicrator of Listers, uye mari haifaniri kuva basa iro mubhadhari wemitero anotakura sebhizimisi (i., chitsamanyuko chinoitirwa ku “varendi” panzvimbo pezvipfumichiveri zvokutengeserana).

Nokuda kwavaparidzi vamakambani namakambani enhau, mari inotambirwa yamambo inobhadharwa pamutero wemari yebhizimisi (inenge 25% yamakambani mazhinjisa omumba muChikamu 115BAA, kana kuti 30% kana kambani ikasarudza kubvumirwa). Ndyiko dzehurumende dzinobhadharwa kumativi echitatu (mt., marezenisi emifananidzo, marekodhi, kana kuti nziyo dzemasheketi) dzinobhadharwa sendyiko dzebhizimisi, dzinogoverwa kuti TDS dzishandiswe zvakarurama.

Kubhadharwa Mutero Wevatongi

Vanyori vasiri vatungamiriri venziyo dzokunze, makambani ezvinobudisa nhau anowana zvigaro zvoumambo mumanyuko eIndia vanotarisana nehurumende yakasiana. Muteshi 5(2) inoraviwa neChikamu 9(8)(vi), mari yamadzimambo inoparirwa muIndia inorangarirwa kuva inopa kana kuti inomuka muIndia, pasinei zvapo nokuti muripo unoitwa kana kuti uko mugamuchiri anogara. Ikoku kunoreva kuti anenge madzimambo ose anobhadharwa nomugari weIndia anobhadharwa nomutero wemari inobhadharwa yeIndia.

Kunyima Mitero Vasiri Vapanduki

Mwero wakarongwa weTDS paruwari rwamambo unobhadharwa kusati vari vatengi i 10% pasi peChikamu 194J (chomugaro) kana kuti Chikamu 195 (cheisisiri vagari). Zvisinei, kana muripi ari mubhadhari asina chinyorwa chenguva dzose (Penta), mwero unowedzera kusvika ku 20% pasi pe 206A. Kana mubhadhari ari mugari wenyika ine DTAA, mwero wechibvumirano ungaderera kazhinji kazhinji kazhinji (10% kana kuti 15%, asi dzimwe nguva wakaderera sa0% nokuda kwedzidzo kana kuti mabasa esayenzi (g., pasi peIndia-USTAA, mitengo youmambo nokuda kwokushandiswa kwekodzero yezvokunyora mapepa, kana kuti sayenzi ibasa pa15% rinobetsera mugari wemo webasa renyika, kana kuti wezvene bhizimisi resayenzi, kana kuti weUS.

Kunokosha kuti vabhadhari veIndia vahwirudzure nyaya yeDTAA inoshanda ndokutaura rusununguko kupfurikidza neForm 10F neTRUS Residency Treaty tifiketi (TRC) kubva kuisinongedzeri. Pasina mapepa akafanira, mwero wedzimba wakakwirira unoshanda uye haugoni kudzokororwa gare gare.

Kutonga Kwoumambo Nokuda Kwemakombiyuta Nezvinhu Zvinoshandiswa

Kurapwa kwemibhadharo nokuda kwesoftware nezviri mukati menyu yemitemo kwave kuchinetsa. CBDT yakajekesa kuti mari inobhadharwa nokuda kwokukopa purogiramu yekombiyuta kana kuti kudira zvinobudisa nhau haiiti youmambo kana kushandiswa kwacho kuchiganhurirwa kukufarikanya kwomunhu kwomunhu oga kwokupedzisira uye pasina kodzero yokuchinja yabvumirwa. Zvisinei, kana kambani yezvinobudisa nhau ikabvumira raibhurari yebhaisikopo kudi rinodira nhambo yakatemwa yeIndia uye chikuva chama chinenge chichibvumirwa kubudisa zvirimo pamaseri, muripo inobhadharwa somutungamiriri weimba. Zvikuru zvokuMaruwa zvakadai seGooglogle, Apple, uye Amazon yakatarisana nebetsero yebasa iri pamusoro penhau inopfumbaresa yehurumende. [Groupt Frogn]

Kurambidza Mutero (TDS) Kushandira Pamwe: Nhungamiro Inoshanda

Kukundikana kubvisa ndokuisa TDS pamitero yamadzimambo kunogona kutungamirira kukupa mari pasi peChikamu 40(a)(i) nokuda kwemibhadharo kuvasinogarwa, kana kuti Chikamu 40(a)(a) nokuda kwemibhadharo kuvagari. Ikoku kunoreva mubhadhari haagoni kubvisa ndyiko dzamambo pamubhadharo wadzo unobhadharwa mutero, nenzira inobudirira kuwedzera chikwereti chadzo. Mukuwedzera, mhindu pasi peChikamu 201(A) uye zvirango pasi peChikamu 271C inoshanda.

  • Vabhadhari: TDS pasi peChikamu 194J pa 10% (2% nokuda kweripo kumunhu anobatanidzwa bedzi mubhizimisi rokushanda kwefoni). Chikumbaridzo i360 000 pagore parinobhadharwa. TDS inofanira kubviswa panguva yechikwereti kana kuti muripo, upi noupi wapakuvamba.
  • Non-presidente: TDS pasi peChikamu 195 pamwero inodudzwa muDTAA yakafanira kana kuti 10% pasi peChibvumirano. Hapana mukumbaridzo(mutero) unofanira kubviswa pamari yose. Mubhadhari anofanira kuwana mutengo weTCHEDUUDS (TEN) ndokunyora faira TDS inodzoka (FOR 27Q nokuda kwavasiri vatungamiriri). Kana bvumirano ichida kuva zvitsama zvikuru, pamberi petendero kubva kuAsses Office ingadikanwa.

Makambani okubudisa uye ehedhisi anowanzotarisana nedenho dzokuteerera pakubhadhara vanyori vokumwe, vatori vemifananidzo, kana kuti vaimbi venziyo. Somuenzaniso, muparidzi webhuku weIndia anobhadhara fambiro mberi kumunyori anotsamira paUS nokuda kwekodzero dzenyika yose TDS 15% TDS (pansi peIndia-US DTAA) uye kugovera munyori nechirango. Muparidzi anofanirawo kuva nechokwadi chokuti munyori agovera TRC, PH (kana kuti face 10F), uye chiziviso chehuro yekodzero yenyika yose. Non-presidentias anofanira kubhadha nokuda kwechito yepeji yeChirango kuti adzivise mwero we20%.

Kurangarirwa Chaiko Kwavanobudisa Mabhuku Nemapoka Ezvinobudisa Nhau

Kufambira Mberi Nevimbiso Nhatu

Vanyori vazhinji vanogamuchira fambiro mberi mukurwisana nehurumende youmambo munguva yemberi. Kubva mumurangariro womutero, kufambira mberi kunobhadharwa somutero mugore rerista, kunyange kana kutengesa chaiko kusingatongofukidzi nguva mberi (mutoo, bhuku racho). muparidzi anogona kubvisa fambiro mberi sendyiko, asi kana munyori akakundikana kupa manyoro, kugadziriswa kwefambiro mberi kungabatwa sechikwereti chakaipa kana kuti mari inorangarirwa kuva inotengwa, zvichitsamira pakuti Dare Rapamusoro mu . CIT v. Mandoval & [FLT:] [20]) yakatonga kuti kufambira mberi kusingachinjiki panguva yeripi.

Kupinzwa kweFirimu neNdengedzero dzeMusimboti

Makambani enhau anonatsiridza mafirimu kana kuti nziyo kuvashambadzi vokumwe kana kuti maOTT zvivane kuziva nezvemitero munyika yamavambo (imo, nyika umo mushambadzi ari). Nepo madzimambo eIndia achibhadharwa navagari veIndia, vatambi voumambo vanobva kune imwe nyika vanogamuchira vagari vomuIndia vanobva kune imwe nyika vanofanira kunzvera kana nyika yokumwe ichinyima mutero. Kana ichiita, vamiriri vemari yokuIndia vangakumbira mutero wokumwe muIndia pasi peChikamu 90 kana kuti 91, kugovera mutero wacho kubhadharo pamari inobhadharwawo muIndia. Chikwereti chacho chinoganhurirwa kumutero wemutero weIndia pamari inowanwa.

Kubudirira Pakubudisa Mashoko Nemabhuku

Kukura kunokurumidza kwemabhuku, mabhuku ezvinzwiso, uye kosi dzepaIndaneti zvakadzika mitsara pakati pekutengeswa kwezvinhu nemari yamadzimambo. Department Recouting Department inowanzobata kutengeswa kwebhuku sechitengiso chezvinhu (kwete choumambo) nemhaka yokuti mutengi haagamuchiri rezinesi rokubereka kana kuti kuparadzira. Zvisinei, apo zvirimo zvinobatanidzwa zvinotengesa (g., Amazon Kindle Discrective Publication) zvinobhadhara munyoreripo wezvokutengesa, nokuti mutengi ari murumbidzi wezvinakisi zvezvinazvo kubva kumunyori. Njongodzirowo, apo raibhurari rinonyoresa rezerwa kupepa redzidzo yedzidzo yedzidzo, mari yokunyoresa ingabatwa seyamufashoni kana iripo inochengeterwa kurudyi nokuwana. Dare rezve mari renyika dzepasi renyika dzenyika dze-India (EBB) rakatooka nokubudirira kudzora kuiswa nokuda kwokuvapo kwemiteveri yemiteshi yezvokumwe upfumi.

Kudzivisa Mibvumirano Miviri Yemitero (DTAAS) uye Mitoro

India ine DTA nenyika dzinopfuura 90. Zvibvumirano zvizhinjisa zvinotevera OECD Model Tax Convention (asi nemisiano). Nyaya huru yezvigaro zvoumambo inowanzova Artic 12, iyo inowanzogovera maruramiro anobhadharwa pakati penyika yamavambo (India) nenyika inogarwa. Muzvibvumirano zvizhinji, India inochengeta kodzero yokubhadhara mitero yamambo pamwero wakaderera (kazhinji 10% kana 15%), uye nyika yokugara inopa chikwereti chemitero chokunze kwenyika. Zvimwe zvibvumirano, zvakadai seIndia-Mauriti DTAA, zvine gadziriro chaidzo dzoumambo dzakanakira zvikuru. Vaparidzi namakambani enhau ezvibvumirano vanofanira kunzvera nokungwarira rugwaro rwechibvumirano chakananga mubvumirano, sezvo rondedzero yechibvumirano chemitengodzo yemitengo yapasi penyika. Nokuda kwechinyakare-A, zvimwe zvibvumirano zvemari inobvisa rondedzero yemitero yemitengo yemitengo yemari yemari kana kuti ishanduko yomunyori muIndia mu iyo inoda kubudisa chinyorwa chomupinduko.

Kuti ataure betsero dzechibvumirano, asiri mutungamiriri anofanira kugovera:

  • Tsamba Yokurevererwa Mutero (TRC) yokunyika yokumusha kwayo.
  • Gadziriro 10F (Kuzvisuma) inosimbisa muridzi anobetsera.
  • Chitupa chokusava shamwari kana kuti mamwe mashoko akakodzera kana chibvumirano chacho chichida.

Vaparidzi veIndia namakambani ezvinobudisa nhau anoita mari kumasangano okumwe havafaniri kutora mwero wechibvumirano kuva unoshanda nenzira inozvidira; vanofanira kuwana aya magwaro vasati vaita mubhadharo ndokunyora chikamu chimwe muzvina chokutaura kweTDS nemwero yebvumirano yakarurama. Kukundikana kuita saizvozvo kungaguma nomubhadharo wokurangarirwa kuva “mutero usingatsananguriwi” pasi peChikamu 68, kuchitungamirira kukubhadhara mutero wechitsama chose.

Nhau Dzokutonga Dzazvino Uno Nenhau Dzinovapo

Dare rekuIndia rave richishingaira mukujekesa mitero yamadzimambo nokuda kwenhambo yemirangariro. Mu [FLT: 0] Enginering Centre of Excelence (P) Lttde. v. CIT[FL:] [2021], Dare Gurusa rakava neripo kuti mari ye(i) purogiramu yesofropu yesofti, (ii) ibvise-self sofropuropuro, uye (iii) purogiramu yetsika apo pasina manyuko anochinjirwa muIndia-UTTA-U, sokuva pamutemo. Chisarudzo chaMadokero chaMakurusaro anoshandiswa muPromende yeProme.[5]

Makambani okubudisa nokubudisa nhau anofanirawo kungwarira ngwariro inowedzera yehurumende pa “kutenga”. Mabhuku 2020 anotanga kuenzana kwe 2% pavashandisi vasiri vapamberi penyika (zvakadai seAmazon, Google, Netflix) nokuda kwemabasa anopiwa vagari vemo veIndia. Nepo levy haisi mutero wemari, inogona kutapura mari yepamambure nokuda kwemari isina kuvakidzwa. Zvikasaitwe, hurumende yawedzerawo ukuru hwe “kuvapo kwemari inopa mari yemari yemari yemari yaapo. ” (SEP) ingagona kurapa sei makambani ezviteshinanwa okunzesairwa kwemitero kana kuti vatengi vebhizimisi veIndia vanoshandisa bhizimisi pamusoro pechikwereti chemari ino kubva kumamibato okunze). SEP inoto inodzo inodzo inodzorwa muIndia inoshanda mumitero mukuru muIndia.

Miitiro Yakanakisisa Yokushandira Pamwe Uye Kuronga Mutero

Kuti aongorore mitero yakaoma kupiwa nemadzimambo, makambani anobudisa mabhuku uye anobudisa nhau anofanira kushandisa miitiro inotevera:

  • [ Kuronga kutengeserana nenzira yakarurama: Ronga kana muripo uri wamambo, uchitengeswa wezvinhu, kana kuti mari yemari. Kuranga mutero nokukurumidza apo unoita zvibvumirano navanyori, vagadziri vegutsikano, kana kuti marezenisi okumwe.
  • Chengeta mapepa akafanira: Pakubhadhara vasiri vateshi, unganidza TRC, RC 10F, uye PA (kana kuti nyorera nokuda kwavo). Chengeta zvinyorwa zveDTAA zvinyorwa uye mirangariro yapamutemo.
  • [[[NT:0] Miitiro yakasimba yeTDS: TDS inodzorwa neshafu yedzokerero kuti idzivise nguva dzinoshayikwa. Shandisa Indairo yeProjekti yeInvocation Department yeProjustment nokuda kweripi chairoiro renguva nerevo.
  • [[[NHAU]] Chinjo dzomutemo: Mutemo weMari unowanzogadziridza Chikamu 9 neDTAA zviratidzo. Zvinyorere kushandura kubva kuCBDT uye rugwaro rwemitero rwakavimbika.
  • [[[NHAU]] mutengo wemari: Vasiki mumwe nomumwe vanofanira kukumbira Chikamu 80QQB kuderedzwa uko kunoshanda. Vaparidzi veCorporate vanofanira kubhadhara mari yose yamambo inosangana nenzvero yokuteerera TDS.
  • rangarira mitemo yapachine nguva mberi: nokuda kwetsika dzakakwirira kana kuti kutengeserana kwamanomano, ishandisirwa kuGumo nokuda kweProvises (AAAR) nokuda kwetsananguro inosungisa pakubatwa kwomutero. Ikoku kunogona kudzivisa kukakavadzana kwomunguva yemberi.

Pakupedzisira, tsvaka zano renyanzvi kubva kumutarisiri weakaunzi akanyoreswa kana kuti gweta remitero rinonyanya kubhadharwa mumitero yenyika yose, zvikurukuru pakubata neMitemo yakawanda yeDTAAA, kuparadzira mapurogiramu, kana kuti mifananidzo yemichina yokuparadzira. Ndyiko yezvisingabvumirwi (kubatanidza ndyiko, mhindu pa1% pamwedzi, uye zvirango zve 100% zvemitero yakaiswa pasi pemitero yakarongwa. $FLT:0] mipiro yemirayiridzo yakafanana neiyi nhungamiro inogona kugovera mashoko okuwedzera, asi hazvifaniri kutsiva zano reunyanzvi kumigariro yako chaiyo.

Mupedzi: Mutoo Wokutarira Kumberi

Mitero yemari inotambirwa kubva kumadzimambo mubudisi reIndia ibasa guru rakaumbwa nomutemo wemhuri, zvibvumirano zvamarudzi ose, uye rondedzero dzedare. Sezvo mitero yemitauro inokura uye mitsetse yemitengo yemitemo inowedzera, vose vari vaviri vagari navanosipo vanofanira kuramba vakangwarira. Chinokosha kudzivisa mhinganidzo mubatanidzwa wokuronga zvibvumirano zvokunyoresa, kuwirirana kwokungwarira kweTDDS, uye kubatana nezviremera zvemitero zveDTA sai neIndia. Nokuziva mitemo iyi, vaparidzi nedzimba vanogona kuisa ngwariro pane zvavanoita zvakanakisisa(whindroa nokuparadzira nokuparadzira zvinhu zvinokosha zvouchenjeri (h) zvinovimbisa kuti mitero yavo inodzorwa zvakanaka uye zviri pamutemo.

Kana iri family, shandisa website yeCBDT wodzokorora DTAA yakabudiswa neIncome Recometic Truth Department.