MaIndia (NRI) anogara muIndia anotarisana nemitemo yemitero yakasiyana zvikuru neiyo inoshanda kuvagari vemo. Kana wakadzoka kwechinguvana nokuda kwebasa, bhizimisi, kana kuti zvikonzero zvemhuri, kunzwisisa iyi mirau inokosha mukuchengeta nokuwedzera nzvimbo yako yemari. Iyi nhungamiro yakakwana inofukidza mitemo mikuru inoraira NRIS inodikanwa kuziva apo inogara muIndia, kubatanidza kutsunga kugara, mari inobhadharwa mutero, zvitsama zvinowanika, zvibvumirano zvemitero yamarudzi ose, uye miitiro yokubhadhara mitero inoshanda zvakanaka.

Ndiani Anonzi Munhu Ane Ngozi?

Shoko rokuti “Non-Resident Indian” rinorondedzerwa pasi peInhome Tax Act yeIndian Incomet akavakirwa pakuvapo kwomuviri panzvimbo pougari hwemo kana kuti nyika. Munhu anobatwa seNRI nokuda kwegore remari rakapiwa (April 1 kusvikira kuMarch 31) kana vakagutsa ipi neipi yemigariro inotevera:

  • Gara muIndia kwamazuva asingasviki 182 mukati megore remari, [or
  • Gara muIndia kwamazuva asingasviki 60 mukati megore remari na zvave zviri kunze kweIndia kwamazuva 365 kana kuti kupfuura mumakore mana akapfuura.

Mugariro wechipiri izororo nokuda kwaNRI avo vanowanzoenda kuIndia.

Kuda Kubhadhara Mitero Nezvakunoita

Mutero muIndia unotsamira panzvimbo yako yokugara. Dare reTsigiro rinogamuchirwa rinoisa vanhu mumapoka matatu:

  • Resident naOrdinarian Resident [[FT:1] - Munhu anosangana nemigariro mikuru yokugara uye ave achigara muIndia kwaanenge makore maviri kana kuti akapedza mazuva anenge 730 muIndia mumakore manomwe apfuura.
  • Aresident asi Kwete Resident (RNOR) - Munhu anokwanirisa somugari wemo asi zvimwe haana kugara muIndia kwamazuva 730 mumakore manomwe apfuura kana kuti akanga ari NRI mu9 mumakore 10 akapfuura.
  • [[FUT:0] Non-Resident [NR] – Munhu asingasviki migariro yokuva mugari wemo.

NRIS zhinjisa dzinopinda muboka rechitatu. Somutengi asiri mutungamiriri, unobhadharwa mutero bedzi pamari iri kana kuti inomuka muIndia kana kuti mari inorangarirwa kuva inotangwa kana kuti kumuka muIndia. Mari inotambirwa kana kuti kugamuchirwa kunze kweIndia haibhadharwi, kunyange kana uri mugari wemo weIndia. Zvisinei, kana ukagara muIndia inopfuura mikana, mugariro wako ungachinja kuva RNOR kana ROR, uchiunza mari yako yenyika yose pasi perevo yemitero yeIndia.

Mazuva Anoverengwa – Zviito Zvenze

Kusanoronda mazuva okuvapo chaikoiko. Somuenzaniso, kana NRI pashanyo pfupi yapamusha ichigara kwamazuva 60 kana kuti kupfuura, ivo vanozviisa mungozi yokuva vagari kana vakagutsawo mugariro wezuva rekunze kwamativi 365 mumakore mana akapfuura. Vazhinji NRIs vanofungidzira zvisakarurama kuti zororo pfupi haritapudzi kugara. Zvomenemene, kutara zuva kunobatanidza mazuva okufamba uye zuva ripi neripi risingasarurwi rokuvapo (mazuva anovava kupfupika kana kuti okutora rutivi kunorangarirwa samazuva akazara muIndia).

Nokuda kwavanobhadharwa NRIs avo vari mitezo yeboka rengarava yeIndia, gadziriro chaidzo dzinoshanda: nhambo yerwendo inorangarirwa senguva inopedzerwa kunze kweIndia nokuda kwedonzo rezuva ra 182, chero chikepe chikanyoreswa kunze kweIndia kana kuti mari inowanwa nokushanda mungarava yokumwe.

Mari Yemitero Inotambirwa Nevane Ngozi muIndia

SeNRI, mari yako inobhadharwa muIndia inobatanidza mapoka akafara anotevera:

  • Kuwana kubva panzvimbo yemba – mari inotambirwa nechero yenzvimbo iri muIndia, pashure pemari inobvumirwa (30% yemari inobhadharwa pamwe nemubereko wedzimba).
  • Rinobva mubhizimisi kana kuti basa - Bhizimisi ripi neripi rinoitwa muIndia, kubatanidza hofisi yebazu kana kuti hofisi yokubatanidza, kunyange kana uri kunze kweIndia.
  • [[FOL:0] Mhindu yeCitapare [ - Mari kana kuti mhindu mukutamisirwa kwezvinhu zvipi nezvipi zvinokosha zviri muIndia, zvakadai senzvimbo, goverano yekambani yeIndia, kana kuti mari yebatanidzwa.
  • Mari inotambirwa [ - Salvary yebasa rinoitwa muIndia, kunyange kana rikabhadharwa kune imwe nyika. Cherechedza: Sarry inogamuchirwa kubva kumushandirwi wokumwe nokuda kwebasa rose rinoitwa kunze kweIndia haibhadharwi muIndia.
  • mari yakawandisa [ - mubereko unowanwa pamaakaundi ebhangi eIndia (kunze kweakaundi dzeNRE) uye kubviswa kwakabudiswa namakambani eIndia.
  • Dhividands namadzimambo - muganhu unobva kumakambani eIndia unobhadharwa pamwero wakafunuka we20% (kuwedzera kupfuvura mutengo nekesi) kana kudarika chikumbaridzo. Mitezo yamadzimambo inobva kumanyuko eIndia inotapurwawo mutero.
  • Kubva kumamwe manyuko [[FLT: 1] - kubatanidza kuwina rotari, kubhejera, mijaho, uye zvipo zvinopfuura 6550 000 mugore.

Mari inowanwa kunze kweIndia haiwanzobhadharwi nokuda kweNRI kutoti ichigamuchirwa muIndia.

Mutero weakaundi yeBhangi (NRE/NRO/FCNR)

Nzvimbo huru yenyongano nokuda kwamaNRI akawanda kubatwa kwomutero kwamaakaundi avo ebhangi eIndia.

  • Akhawunti yeNon-Resident (NRE)]: Mubereko unowanwa paiyi mari yakadzikwa wakasununguka muIndia. Chiyero hachibhadharwi. Zvisinei, kana muridzi wenhauro azova mugari, nhauro inofanira kuchinjwa kuva residenti yeRFC (RFC), uye mubereko womunguva yemberi unova mutero.
  • Akhawunti yeNon-Resident Oolicy [[NRO]: Madhesiki anogona kuitwa muIndian rupees kana kuti mari yokumwe (inochinjirwa kurupee). Mhindu inowanwa paNRO inobhadharwa pamwero wemabhii, uye TDS inobviswa pa 30% (kupedzedzerwa kwapamberi napachisero). Kudzoserazve kunoitwa kuUSD 1 miriyoni yemari pagore, inotaputswa nemitero muzvinoitika zvakati.
  • Kushambadza Mari Isina muganhu [FNR-B) Akhawunti [: Iyi nhauro inochengetwa nemari yokumwe uye mhindu inohesvurwa pamutero wemari inotambirwa yeIndia chero bedzi mutengi anoramba ari NRI. Kurega nguva pfupi kana kuti kuchinja kwomugariro wokugara kunganyandura mutero.

Kana ukadzokera kuIndia pahwaro hurefu, unofanira kuvhara idzi nhauro dzeNRI mukati menhambo ine mufungo (zvikurukuru 3 kusvikira ku 6 mwedzi) kana kuti kudzitendeudzira kunhauro dzavagari vemo. Kukundikana kuita saizvozvo kungatungamirira kuchirango nezvinetso zvemitero.

Mitero, Mibhadharo, uye Ces

Mitero inoshanda kuNRI nokuda kwemapoka akawanda avanowana mari yakafanana neiyo yevanhu vanogaramo.

  • Kuwana kubva panzvimbo yemba, bhizimisi/purofiti, mubhadharo, uye mamwe manyuko [ - Mitero pamwero yetsika yetsika inoshanda kuvanhu vanogaramo (g., 5%, 20%, 30% sezvikwara zvemari yomubhadharo).
  • Mhindu dzechikatara - mhindu yenhambo pfupi yemari (kunyima nguva isingasviki mwedzi 24 nokuda kwepfuma zhinjisa) zvinowedzerwa kumari inotambirwa uye kubhadharwa pamwero wematombo. Kota renguva refu rinowana kupfuura 761 lakh pamitengo yakarongwa inobhadharwa pa 10% pasina indekisi; zvimwe zvinhu zvinobhadharwa pa 20% neindekisi.
  • Inoreva NRO maakaundi - TDS pa 30% (mapepa anoshanda uye 4% cess) – hapana TDS yakaderera inobvumirwa kutoti mafaira eNRI Arengu 15G/15H (asi iwaya haasati achiwanzokodzerwa NRI).
  • Dividends - Kuparadzanisa mari pamusoro pe 765 000 pagore inoiswa kuTDS pa 20% (kuwedzera nekesi). Kambani inobhadhara DDT (mutero wegove) bedzi kusvikira FY 2019-20; zvino mubhadharo unobhadharwa mumaoko omugamuchiri.
  • [[[NHAU] Mitengo yemari nemitengo yemichina - Mitero yakanyorwa pasi poMutemo weTsvene kana kuti inoshanda Kudzivisa Kubhadharwa kweMitero Kuviri (DTAA), uko kuri kunobetsera zvikuru.

NRI hadzikwaniri ganhuriro huru kana mari yavo bedzi iri kubva mukuwana mari yapamusoro kana kuti imwe mari inodzorwa pamwero chaiyo; vanofanira kuyera mutero nenzira inowirirana. Surflation inoshanda kana mari yose inopfuura 7650 lakh (10% surrendice yemari inotambirwa pakati pe 7650 lakh na 761 crore, 15% nokuda kwe 761-2 crore, 25% nokuda kwe 765 crore, uye 37% pamusoro pechine5 crreser). Utano nedzidzo pa 4% zvinowedzerwa kuchikwereti chiri chose.

Zvidzidziso Zvinowanikwa NemaNRI

NRI dzine maruramiro okutaura zvitsaru zvinoverengeka pasi peChitsauko VI-A cheMari yeMari yeMutero wePfuma, chero bedzi mari yacho ichibhadharwa muIndia. Zvikamu zvikuru zvinobatanidza:

  • Kuisa 80C: Kusvikira ku 761.5 lakh nokuda kwokuisa mari muPPF, ESS, mari yeinishuwarenzi youpenyu, kubhadharwa kukuru kwechikwereti chedzimba, mari yokubhadhara nokuda kwavana, zvichingodaro. Njere: Mitengo inoitwa kune imwe nyika ingasakwanirisa kutoti yazivikanwa.
  • Kutora 80D: Kubhadharwa nokuda kwemibhadharo yeinishuwarenzi yokurapa yakabhadharwa nokuda kwake amene nemhuri (kusvikira ku 765; 765 000 nokuda kwavagari vakura).
  • Kutora 80E: mhindu pazvikwereti zvedzidzo nokuda kwezvikwereti zvedzidzo yakakwirira – pasina muganhu wakakwirira, unoshanda kusvikira kumakore 8.
  • Kuisa 80G: Mipiro kumasangano akati okubetsera – inofanirwa nokuda kwe 50% kana kuti 100% pereshiviso neganhuriro kana kuti isina kukwaniriswa.
  • Kutora 80TTA: Fariro inobva muakaundi yemari (kusvikira ku 7610 000) inoshaikwa, asi bedzi nokuda kwavanhu vamwe navamwe – NRIs havagoni kuwana iyi purofiti.
  • Kutora 24: nokuda kwemari yokurenda, kubviswa kwakafanira kwe30% yomutengo wemambure pagore kunobvumirwa. Chishuvo pamusha chechikwereti chezvinhu zvinoshanda nokuda kwako chinenge chabviswa kusvikira ku 762 lakh (pamupimo wemigariro).

NRI inofanira kuva nechokwadi chokuti mari yavanowana inobviswa muIndia uye inoenderana nemamiriro ezvinhu akarongwa. Zvimwe zvitsananguro (sechikamu 80C nokuda kwePPF) zvinoda kuti NRI ichengetedze mari pahofisi yepositi yeIndia kana kuti mubhangi.

Kudzivisa Mibvumirano Miviri Yemitero (DTA S)

DATAA inoita kuti mari imwe chete iyi isabhadharwa kaviri muIndia uye zvakare munyika yokugara. Urongwa hweDTAA hunogona kuderedza mwero wemitero pamari yavanotambira yakadai semubereko, mibayiro, madzimambo, uye mari yemari inotambirwa, kana kuti kugovera chikwereti chemitero inobhadharwa muIndia murumwe nyika.

Kutaura betsero dzeDTAA, NRI inofanira kuva neTRUS Residence Treadi inotenderwa kubva kunyika yokugara, pamwe chete neFomu 10F (kuzvibhadharira) kana ichida. DTAA ingarondedzerawo mutemo wetabhu yetabhu yehotera yokugara kuti inyike kodzero dzenyika inobhadharwa. Somuenzaniso, pasi peIndia-USA DTAA, mari huru inobva mukutengeswa kwenzvimbo chaiyo yeIndia ingabhadharwa muIndia bedzi, asi US inobvumira mutero wokumwe nyika. NRE inobhadhara mari yechikwereti. NRE ingasunungurwawo muIndia asi inobhadharwa muUS; NRI inofanira kuishuma uye kukumbira mutero wokumwe nyika yokunze muUS.

MAzano enyanzvi anokurudzirwa zvakasimba kuti tisabhadharirwe mitero miviri uye kuti tiwirirane nemitero inodiwa nehurumende dzose dziri mbiri.

TDS (Tax Deduc yakaiswa paManyuko) nokuda kweNRIs

TDS inoshanda kumibhadharo yakawanda zvikurusa inoitwa kuvaNRI vanobva kumanyuko eIndia.

  • Sary[ - TDS pasi peChikamu 192 pamwero inoshanda.
  • Yakanyanya paNRO - TDS pasi peChikamu 194N pa30% (kuwedzera surfix/ces) kana fariro inopfuura 7650 000 mugore remari nokuda kwavagari vakura? Zvomene, nokuti NRIS, TDS iri 30% pasinei zvapo nechitsama; kunyange zvakadaro, kana NRO ine fashoni, mwero wacho uri 30%; pasina Tanita, 20% (asi ingabatwa seyakaipa).
  • MVURA[ - TDS pasi peChikamu 194I pa10% (kuitira nzvimbo/chivako) kana kuti 2% (yezvirimwa/madhigirii) – asi kana NRI isingagoveri, TDS pa20%.
  • Mhindu dzechikaparo panzvimbo - Bunger anofanira kubvisa TDS pasi peChikamu 194IA pa1% yerangariro kana ukoshi hwenzvimbo hunopfuura 7650 lakh. Kana mutengesi ari NRI, TDS pa 20% pamigumisiro mirefu yenguva refu (kuwedzera nekesi) uye pamwero unoshanda wemigumisiro mipfupi. Zvisinei, mutengi anogona kuwana rugwaro rwakaderera rweTDS pasi pechikamu 197 kubva kuAsses Office.
  • [[NT:0] Mari nemitengo yemibato yemichina - TDS pa 10% pasi peChikamu 194J nokuda kwavagari vemo; nokuti NRIS, mwero iri pasi peChikamu 195 ingashandisa (30% kana kuti pasi sapaDTAA).

NRIS inogona kushandisira rugwaro rwakaderera kana kuti runonzi nil TDS (Form 13) kana vane mari yakaderera muIndia, asi ikoku kunoda kuronga kudzokera nechibvumikiso chokugara mutero kune imwe nyika. Kupesana, vanogona kutaura mubatanidzwa weTDS yakawedzerwa kupfurikidza nokunyoresa bhadharo remitero muIndia.

Kubiridzira Kudzoka Mutero Sechikwata Chemari

NRI inodikanwa kunyora bhadharo remitero muIndia kana mari yavo yose inopfuura muganhu mukuru wokusapinda panzvimbo imwe (32,5 lakh nokuda kwavanhu vari pasi pe 60 makore muFY 2023-24). Kunyange kana mari yavanotambira iri pasi peganhuriro, nyora ingadikanwa kukumbira kudzorerwa kweTDS inobviswa, kuendesa kurashikirwa kwemari huru, kana kuti kushuma zvinhu zvokumwe kana NRI ikava mugari wapashure.

musi wakafanira wokunyora ndiwo musi wegore renzvero (mutoo wa31, semuchiNgezi, nokuda kweFY 2023-24, musi wakafanira ndiJuly 31, 2024). Zvisinei, kana NRI ine zvinhu zvakachengetwa kunze kweIndia kana kuti ine bhizimisi rinoda kuongororwa, nguva yacho ingatambanudzirwa kusvikira kuna October 31 kana kuti November 30, sezvinoshanda.

Mapfundo anokosha eNRI anonyorwazve:

  • Shandisa ITR-2 kana kuti ITR-3 (kutsamira pamanyuko emari) – ITR-1 haisati iri yeNRI.
  • Sarudza Fa (Maaseti okune imwe nyika) kana ukaramba uchifarira mari yemasangano ari kunze kweIndia, kunyange kana pasina mari inobva kwaanoita. Kusada kubhadharwa kunogona kutungamirira kuchirango chainosvika 7610 lakh.
  • Kubviswa kweTDS kwakabviswa pamwero yakakwirira zvikuru kupfurikidza nokuratidza chikwereti chaichoicho chemitero.
  • Mushumo wemari inotakurwa kubva mufariro yeakaunzi yeRO, mari yokurenda, zvichingodaro, pashure pemari inobvumirwa kubviswa.
  • Kana une intername, inofanira kubatanidzwa naAadhaar nokuda kwokuisa (kana kuchishandisika). NRIS inohesvurwa pakubatanidzwa naAadhaar kana vasiri vagari veIndia.

Kugadzira bhadharo reIndaneti kunofanira kuitwa nevose vanobhadhara mitero, kusanganisira NRIS. E-filical pourfical (mutero wehomendi.gov.in) inobvumira kudzokerwa nechisaini kana kuti pasina foni. NRIS inogona kusaina nebumbiro remagetsi rechokwadi (EVC) kana vane akaunzi yebhangi reIndia rakanyorwa nebhengi.

Kufunga Kunokosha uye Kugadziriswa Kuchangobva Kuitwa

Hezvino zvimwe zvinhu zvinofanira kufungwa nezvazvo:

  • -Tax pazvipo - Chitsama chipi nechipi chemari kana kuti chinhu chinogamuchirwa pasina rangariro inopfuura 7650 000 mukati megore remari chinobhadharwa pasi pe “Kubva Kudzimwe Manyuko”, kutoti kuchigamuchirwa kuhama dzokunyama dzakadudzwa (pose, varumudzani, vakwidziridzi vemitsetse, zvichingodaro).
  • Mhindu dzechikaparo pakutengeswa kwezvinhu zvinoshanda iwe umene – kana ukatengesa madzitateguru ako kana kuti imba yakazvitsvakira muIndia, unogona kukumbira kusunungurwa pasi peChikamu 54/54F kupfurikidza nokuisa mari yemhindu muimwe imba inogarwa muIndia kana kuti muCapital Gains Bones (Section 54EC) mumwedzi mitanhatu. Kana kuri NRIS, bhizimisi rinofanira kuitirwa muimba itsva muIndia kuti ribudirire kubuda muhondo.
  • Kuchinja kwechitsama chakavanzika – Mutemo weMari ye 2022 kuvamba mutero we 30% pamari inotakurwa kubva pakutamisirwa kwezvinhu zvemitengo (kubatanidza mapoctoicrenies naNFTs) kubatanidza 1% TDS pamitero inopfuura 765 000. ROS kushambanisa mugwemho yeIndia inofanira kuwirirana neiyi gadziriro, kunyange zvazvo DTAA ingagovera rusununguko kana mari ichitaparwa mutero kune imwe nzvimbo.
  • kuchinja 2024 [[FT:1] - SoweHwumwe Hwerengedzo yeUnion (July 2024), kwakanga kusina chinjo huru dzakatapura zvakananga NRIS, asi hurumende yemitero nokuda kwehurumende itsva dzekare dzinopfuurira: NRIs dzinogona kusarudza hurumende itsva (mwero wakaderera asi usina zvitsauko) kana vasina mari yakati yebhizimisi. Hurumende itsva inopa muganhu mukurusa wekurasikirwa we‘293 lakh asi inobvisa zvitsama zvikurusa.
  • matare nematare okupomera - Kukundikana kushuma zvinhu zvokumwe, kana kuti kuripirwa mitero kunogona kuguma nechirango chinosvika 200% chomutero wanzvenga, kurovererwa kusvikira kumakore manomwe, uye ganhuriro dzevhiza. Kurongeka kuchengeta zvinyorwa zvakakwana nokubvunza nyanzvi yomutero.

Mazano Anoshanda Okuronga Nokuda Kwematsotsi

Kuti uderedze mutoro wako womutero uchiri kuwirirana, rangarira idzi gadziriro:

  • Nguva yaunoshanyira India nokungwarira kuti udzivise kudarika mwero wezuva ra1822 usingazivi, zvikurukuru kana uchironga kushanda kure neIndia kwenguva refu.
  • Chengeta maakaundi akaparadzana neNRE neRO achibatanidza mari yokumwe (isina mutero) kubva kumanyuko amaIndia (inobhadharwa).
  • Shandisa mari mumidziyo inotenderwa yakadai seELS, PPF, uye NPS kuti upe Chikamu 80C, asi uvimbise kuti une mapepa akakodzera.
  • Kana muchiita mari yokuisa mari mumari yemari mumari yeIndia kana kuti kugoverana, yeuka nhambo yokuchengeta nokuda kwebetsero yedzimbahwe refu inowana mutero (mwedzi 24 nokuda kwepfuma zhinjisa, mwedzi 12 nokuda kwezvibvumirano zvakarongwa).
  • Faira yemari yako yomutero kunyange kana mari yako yose iri pasi peganhuriro yokusapinda mutero, zvikurukuru kana TDS yabviswa — ungafanira kubhadharwa mari inobhadharwa.
  • Gara wakavandudzwa pamugariro wemitero yako; dhipatimendi remitero rinotambira mari rinogona kuvhurazve nzvero dzinosvika kumakore 16 nokuda kwezvinhu zvokumwe zvisingazivikanwi.

Pakupedzisira, kufambisa mitemo yemitero nokuda kweNRIs dzinogara muIndia kunoda mutoo wokushanda nokuziva zvose zviri zviviri mitemo yemhuri nezvibvumirano zvamarudzi ose. Hurumende yeIndia inogovera zviwanikwa pachiteshi chayo chengarava chapamutemo, uye unogonawo kunongedzera kuIndail yeInit Office yeIniversat yeISC [ nokuda kwezvichero nezvimiro zvazvino uno. Kubvunza mutarisiri weakaunzi ane unyanzvi weakaunzi ane unyanzvi muNRI mutero kunogona kubetsera kuronga gadziriro yako kumamiriro ako ezvinhu chaiwo.

Nokunzwisisa zvaunosungirwa kuita uye zvaunogona kuderedza uye kubatsira kubvumirana, unogona kuva nechokwadi chokuti mutero wacho uri kuubhadhara uchinyatsoita kuti zvinhu zvako zvemari zvive nani paunenge uchigara muIndia.