Kukura nokukurumidza kwedzidzo paIndaneti muIndia kwakaparira mikana isingaenzaniswi kuvaraidzi, vagadziri vemapepa ane chokuita nezvavari nazvo. Zvikamu zvakafanana naUdemy, zvinodzidziswa, Kora, uye zvimwe zvinoda kupiwa pamba zvakadai seUnacademy naByju's zvakagonesa vanhu kudzora unyanzvi hwavo munyika yose. Zvisinei, nokushandisa mari ino inotengwa inotengwa inounza mutoro mukuru wokunzwisisa nokuwirirana nemitemo yemitero yeIndia. Kutadza kudzora mitero kunogona kutungamirira kuchirango, mubereko, mubereko, uye kuongororwa kwapamutemo. Nyaya ino inogovera nhungamiro inodzo inoresa, inotenderwa kumitengo inowanikwa mumako anowanikwa paIndine, kufukidza, kuteverwa, kuteverwa, kuteverwa, GST, uye kurangarirwa kwenyika munyika yose. Inokosha kuti vadzidzi vose vadzorerwe nemari yavo yemitero inosara kuti vashambate nemari inosara.

Kubhadharwa Kwemari Yedzidzo YapaIndaneti Kunoitwa Mitemo Inodzora Yemitemo

Mutero wemari inotambirwa nekosi dzepaIndaneti muIndia unodzorwa zvikurukuru ne Act, 1961. Mutemo hauna gadziriro yakaparadzana nokuda kwe “mari yedzidzo”; panzvimbo pezvo, mari yakadaro inoiswa pasi pemisoro iripo inotsamira paManyuko anobva pa[FLT] napaukama pakati pomudzidzi. Muzvinoitika zvizhinjisaidzo dzinoshanda: [[FLT]] kubva kubhizimisi kana kuti Mubato [FLT] uye [FLT] inobuda kubva kune mamwe Manyuko [FFFFLT:]. [FLT]. [FLT] Kumwe kusingabvisiviki.

Mabhizimisi Kana Kuti Basa Rinopesana.

Nokuda kwomudzidzisi chaiye wepaIndaneti uyo anoronga zvidzidzo, marekodhi, anosimudzira zvidzidzo zvavo, uye anogamuchira mibhadharo yazvo zvakananga kana kuti kupfurikidza nechikuva, mubato unoumba profision kana kuti bhizimisi[[FLT]] . Musoro unobvumira kubviswa kwemari yebhizimisi yose yapamutemo yakaitwa chose chose chose chose chose chose uye chose chose nokuda kwedonzo rebasa. Zvikanyanya, kana mudzidzisi achingogamuchira nguva dzose nokuda kwemabhizinesi, asingabatanidzwi, angawana zvimwe zvinhu muManyuko.

Chinzvimbo Chokutarisira Uye Kubhadhara Mutero

Mutero muIndia unotsamira pamugariro wokugara womudzidzisi pasi peChikamu 6 cheChikamu cheMatai Rome Task A [FT:0] Resident naOrdinariry Resident unobhadharwa pamari inotambirwa munyika yose, kubatanidza mari inobva kumakosi avadzidzi vokumwe. [[FLT:] [FLT]] Mutero asi Hausi Nhisi R. [RFORT] uye [FT:3] mari inobva kumakositirishi anopiwa kumushamba wemari inogoverwa muIndia, kana kuti inogoverwa nokuda kwemari inopfumba. Mutero unoshumwa kana kuti muIndia usati uri mubhadharo mukuru.

Kudzidzisa Kunoita Vanhu PaIndaneti Kunobhadhara Mutero

Vadzidzisi vepaIndaneti vanogona kuwana mari kubva kune dzimwe nzvimbo, uye muchina mumwe nomumwe unofanira kuzivikanwa zvakanaka uye kushumwa.

  • [ Mibhadharo yemari [ - Mibhadharo Nhete yavadzidzi yokupinda makosi akarekodwa kana kuti mararamire.
  • Mari inobva mukuisa zviri mukati - bhadharo muzvikuva iro kosi yerezenisi irimo yokuparadzira (umh., mari yeUdemy inogoverana).
  • Kupinza mari - Kubva mukushambadza kunoratidzirwa pamawebsite edzidzo kana kuti mikoto yeYouTube.
  • [ Zvibvumirano zvokutengesa [ - kubhadharwa kubva kumativi matatu kusimudzira zvigadzirwa mukati mezvigadzirwa zvekosi.
  • [[[Nhamba] Mitengo yokubatanidza – Marusando okurovedza akabatanidzwa nokupinda.
  • Nhamba yezvinhu zvokuwedzera – E-book, mapepa, kana kuti maturusi esoftware anotengeswa parutivi pekosi.

Marisiti ose aya anofanira kubviswa kuti vasarudze marisiti akakura nokuda kwezvinangwa zvemitero. Vadzidzisi vanofanira kuchengeta zvinyorwa zvakasiana nokuda kworwizi rumwe norumwe runowana mari kuti vayamure kushuma kwakarurama ndokuva nechokwadi chokuti hapana mari inosiiwa.

Kubhadhara Mutero Nokushandira Pamwe

Kuteerera mitemo yemitero yeIndia kunosanganisira matanho anoverengeka: kunyoresa, kuchengeta mabhuku, mari inotambira mari, uye kudzosa. Kukundikana kutevera nhanho ipi neipi kunogona kukumbira zvirango pasi peProgramts 234F, 270A, kana kuti 271.

Nhamba yeAkhawunti Yechigarire (PA) uye Kunyoresa

Mudzidzisi ari wose anowana mari yomutero anofanira kuva neNomboro yeAccount (PANT). Kana mudzidzisi ari purofiti kana kuti Freelancer pasina sangano rapamutemo rakaparadzana, achiisa pasi pemafashoni avo. Masangano akafanana nemubatanidzwa kana kuti rusarudzo rwakaganhurirwa (LLP), kunyoresa kwapamusha kunodikanirwa. Mukuwedzera, kana mudzidzisi achishanda nomuchikuva chapamutemo chinobhadharwa panzvimbo yazvo (TDS), chikuva chivako chichada chinyorwa cheTD (FM 16A). Vafundisi pasina ngozi yeTS muteshina 206.

Kuchengetedza Mabhuku Enhoroondo

Kana mari huru ichibva mubhizimisi redzidzo repaIndaneti inopfuura 76,50 000 mumakore matatu akapfuura, kana kuti mari yose inopfuura muganhu mukuru wokusapinda, mudzidzisi anofanira kuchengeta mabhuku akajeka enhau pasi peChikamu 44A. Zvisinei, kunyanzvi, chikumbaridzo chacho [[FLT:] [25],50,50] nokuda kwemari inokosha pasi peChikamu 44 AA. Vadzidzisi vakawanda paIndaneti vanogona kutsaura chirongwa chemitero pasi pe [[FLT:] [FLT]] [4]] .[5] nguva dzose [5] kana kuti mabhuku ari pasi pezvitsauko], zvinodzosa.

Kubiridzira Kudzoka Mutero

Mudzidzisi ari wose ane mari yomutero inopfuura muganhu mukuru wokusapinda pamitero (762 500,000 nokuda kwavanhu vari pasi pamakore 60 nokuda kwaFY 2023-24) anofanira kunyora kudzorerwa kwomutero. Chimiro chinoshanda ITR chinotsamira pamusoro wemari inotambirwa uye rudzi rwesangano:

  • [ - Nokuda kwavanhu vamwe navamwe naHIF vane mari yebhizimisi kana kuti basa (kana kusingakwanirirwi nokuda kweITR-4).
  • ITR-4 (Samuramu) - nokuda kwavanhu vamwe navamwe, HUFs, uye mafemu (kumwe kudarika LLP) anosarudza mutero unobhadharwa pasi pezvikamu 44AD, 44ADA, kana 44AE.
  • [ - Kana mari ichibva bedzi kumamwe manyuko, mubhadharo, kana kuti mhindu yemari (isingawanzova navadzidzisi vanoshingaira).

Kudzokera kunofanira kuchengetwa nomusi wakafanira: 31 July nokuda kwavanhu vasingadi kunzvera, uye 31 Oktobha nokuda kwaavo vanoda kubhadharwa (asi kana vakasarudza mutero unobhadharwa, hapana kubhadharwa kunodikanwa, naizvozvo musi wacho ndi 31 July).

Kusunungurwa Kunobvumirwa

Vadzidzisi vanofanira kunyatsoongorora mari yose inotengwa nemabasa avo okudzidzisa. Mari inoshandiswa nevakawanda inosanganisira:

  • Ndyiko dzemateki – kuzvinyoresa kweInternet, website inobvumira, kunyoresa nzvimbo, macomputer communific communistry (mh., maturusi okurongera mavhidhiyo, gadziriro dzokutarisira kudzidza).
  • mutengo necheteko – makombiyuta, makamera, mamaikorofoni, uye dzimwe XS inoshandiswa nokuda kwechisiko chiri mukati. Kukwira kwegore pasi peChikamu 32 kunogona kutengwa papfuma inodhura kupfuura 755 000.
  • Ndyiko dzehofisi yapamusha - Chikamu chakasarira cherendi, magetsi, uye Internet kana rutivi rwemusha rukashandiswa nokuda kwebasa. Zvisinei, kukumbira rendi kunoda mapepa akafanira uye kuongororwa.
  • Kuona nokushambadzira - Ndyiko dzekushambadza kwesocial media network, masangano eSEO, uye zvinhu zvokusimudzira.
  • [[[FOL:0] Mibhadharo yemibato [ – vanobhadharira vatarisiri vemari, magweta, kana kuti vapi vezano.
  • [ Mari inobhadharwa [ - Kana marezenisi omudzidzisi ari mukati achibva kuvamwe uye achibhadhara madzimambo.
  • [ Mitengo yokunyoresa – Platform mibhadharo (mutoo, kunyoresa kunodzidzisika kwemwedzi nomwedzi) haibereki zvizere.
  • [ Travel nenzvimbo yokugara – Kana kupinda misangano kana kuti masuo ane chokuita nedzidzo.

Mukuwedzera kundyiko dzebhizimisi, vadzidzisi vanogona kuderedza mari inobhadharwa kupfurikidza nokukumbira mari inoderedzwa pasi peGwaro VI - A, rakadai serokuti:

  • [[FT:0] Kuisa 80C – Mitengo muPPF, ESS, mari inobhadharwa yeinishuwarenzi youpenyu, zvichingodaro, kusvika ku 761,50 000.
  • Kuisa 80D - Inishuwarenzi youtano nokuda kwake amene nemhuri (kusvikira ku 765 000 kana kuti 765 000 nokuda kwavagari vakura).
  • [[FLTB:0] Kuisa 80TTB – Kutsaurirwa kwekusvika 7650 000 pamari yomubereko kubva kumari yakabva kuvagari vakura.
  • [[FAMU:0] Kuisa 80G - Kupa mari dzakadudzwa uye masangano anobetsera.

Kunokosha kucherekedza kuti kana mudzidzisi ari muteshi asiri mutungamiriri, mari iri pamusoro apa ingasawanika nokuda kwemari isingapiwi pamutero muIndia. Uyewo, ndyiko ipi neipi inotaurwa inofanira kutsigirwa namabhiri, mapepa, kana kuti mashoko ebhangi. Indimetage Tax Department ingadzivisa kutaura kusina kupesana.

Mabasa Nemitero Yebasa (GST)

Masangano edzidzo apakombiyuta anonzi ebasa paPTS. Mwero weGST yedzidzo inowanzova 18% (HSN Kodi 9992 kana kuti paSAC). Zvisinei, kusava nemhosva kwakati kuripo:

  • Masangano anogoverwa nesangano redzidzo kuvadzidzi varo, vadzidzisi, uye vashandi vanohesvurwa kubva kuGST, zvichidzorwa nemigariro. Zvisinei, mudzidzisi womunhu oga anoshanda somunhu oga haasati ari “sangano redzidzo” kutoti azivikanwa.
  • Masangano okudzidzisa kana kuti kurovedza anopiwa nemasangano asiri edzidzo anobhadharwa mutero.
  • Kutengeswa kwemabasa: Kana mudzidzisi achipa vadzidzi vari kunze kweIndia makosi epaIndaneti, basa racho rinokwanirisa serokutumira mabasa uye rinoiswa muboka regore (hapana GST kana migariro ichiwiriraniswa). Zvisinei, mudzidzisi anofanira kuwana Tsamba yeUniversity (LUT) uye anogona kukumbira mari inobviswa yeInternational Treaxies Cresar.

Panosvika April 2025, musimboti wedzidzo yepaIndaneti i [[FT:0]. [8620 lakh aggreate revhol (8810 lakh nokuda kwemitengo yemasangano chaiwo) mugore remari. Kana kudzoka kubva padzidzo yepaIndaneti kunodarika muganhu uyu, mudzidzisi anofanira kunyoresa GST uye jira jini yegore nemwedzi kana kuti kudzokazve. Zvikuva zvinokosha kudzokera pahove dzemari yose iri muIndia. Kana mudzidzisi akatengesa makositomu eUdemy, chikuva chiva chebasa rokuunganidza GST pasi pe “Pamashoko napakwarati yeDHAUS (OAR) zvinodzorwa kana kuti kudzorwa kwapa shamba dzepasi peIndia. Zvisinei, vadzidzi vanowana mari inodzorwa kubva kune dzimwe nguva yezvikamu GST SCTSCTS inofanira kudzorwa nemitemo.

Kubhadharwa Mutero Panzvimbo Yemanyuko (TDS) Pabhadharo Kuvadzidzisi

Vadzidzisi vanowanzowana mari yokubhadhara pashure pokunge vaderedza TDS pachikuva kana kuti pamubhadhari.

  • Kutsiva - TDS pamitero yemibato yenyanzvi kana kuti younyanzvi. Kana mudzidzisi achirangarirwa kuva nyanzvi (g., mudzidzisi, mugadziri wefitime), muripi anofanira kubvisa TDS % [ [pamubatanidzwa kusvika ku 10% nokuda kweFY 2023-24; 10% pakuvamba nokuda kwenyanzvi). Ikoku kunoshanda apo mubhadharo unopfuura 76 000 mugore remari.
  • Kuisa 194C - TDS pamibhadharo kuvavaki/vagadziri. Kana mudzidzisi achishanda somuvaki achigovera mabasa okuvandudza kosi, TDS ingabviswa pa1% (yavanhu vamwe) kana kuti 2% (yavamwe) kana kuri mumwe muripo unopfuura 760,000 kana kuti agregate inopfuura 761,00.
  • Kuisa 194R - TDS pabetsero kana kuti vapamari kubva kubhizimisi kana kuti kubasa. Kana mudzidzisi akagamuchira purogiramu yekombiyuta yapachena kana kuti midziyo paplatifomu, chikuva chingabvisa TDS paukoshi.

Vadzidzisi vanofanira kuunganidza TDS magwaro eTC (Fm 16A nokuda kwa 194J, Rongedzero 16 nokuda kwomubhadharo, zvichingodaro) ndokushuma TDS apo inodzosa. Kana TDS ichibviswa pamwero wakakwirira zvikuru nemhaka yokusajekeswa kwePA, mudzidzisi anogona kutaura kuti ideredzei kupfurikidza nokuisa jira, asi anofanira kuva nechokwadi chokuti SEN yakabatanidzwa kudzivisa manyuko akadzoserwa akakwirira zvikuru.

Nokuda kwemitero inobva kunzvimbo dzokunze (mutoo, Udemy, Skillgiration), chikuva chingasabvisa mutengo weIndia TDS. Muzvinoitika zvakadaro, mudzidzisi ane mutoro wokuripira mutero wapamberi kana chikwereti chemitero chikapfuura 7610 000 mugore remari. Mutero wefambiro mberi unobhadharwa mumari pa15 June, 15 September, 15 December, uye 15 March. Kukundikana kubhadhara mutero pachine nguva mberi kunokweverwa mhindu pasi peChikamu 234B ne234C.

Kutarisira Mitero Munyika Dzose

Vadzidzisi vakawanda veIndia vanokwezva vadzidzi vanobva kune dzimwe nyika kana kuti marezenisi ari muzvikuva zvokune dzimwe nyika.

Kwaibva Mari uye Kubhadharisa Mitero Zviviri

Kana mudzidzisi akagamuchira mari inobva kumusha weIndia anogara kune imwe nyika, mari yacho inowanzobhadharwa muIndia (yakavakirwa pakugara). Zvisinei, kana mudzidzisi ane nzvimbo yechigarire (PE) munyika yokumwe, nyika iyoyo ingabhadharawo mari. Mitero yakawanda inodzorwa nemhiko mbiri dzinosanwa neIndia inobhadharwa nekodzero dzemitero pakati penyika. Somuenzaniso, India-USA DTAA inofanira kugovera kuti purofiti yebhizimisi inobhadharwa munyika yokumwe kunze kwokuva nepe. Mari yepaIndaneti isina PeE, India anogona kubhadhara mutero woga woga. Mudzidzisi anogona kutaura kuti mutero wemari yomumwe nyika yeIndia inobhadhaka mitero.

Kunyima Mutero Nevatongi Vokune Dzimwe Nyika

Zvikuva zvokunze zvakadai seUdemy (zvakavakirwa muIreland) zvinodikanirwa kunyima mutero munyika yavo yokumusha pamitero kuvadzidzisi veIndia. Mupasi peIndia-Ireland DTAA, kunyima mutero pamitengo youmambo (kana mari inorangarirwa kuva youmambo) kungaiswa pa15% kana kuti 20% kutsamira parudzi. Zvisinei, vadzidzisi vazhinji vanobata mari yavo yebhizimisi semhindu, kwete voumambo, ingachinja mitero. Kunorumbidzwa kuti vadzidzisi vagove chikuva nechikuva chemariro kana kuti chitsama 10F (nokureva kuti vasiteri) kuti vadzore nemitengo pasi peDTAA. Hurumende yeIndia yave inobata purodziro, kwete mitero yakadaro, uye vadzidzisi vanofanira kubvunza mutero mukuru mukuru mukuru mukubhadhara mitero munyika yose.

Kushanda Kwokutarisira Kuchinja Kwokunze Kwenyika (FEMA)

Kugamuchira mari yokumwe nokuda kwekosi dzepaIndaneti kungakuchidzirawo misengwa pasi peMaremin Exchange Act, 1999. Kana mudzidzisi akagamuchira mari inodzorwa pamusoro pe 765 lakh patengi, bhangi ringada Marudzi A2. Mukuwedzera, mudzidzisi anofanira kuva nechokwadi chokuti risiti inodzorwa nebhangi rinobvumirwa uye rinoshumwa mubhangi remitero. Nepo FEMA isingamanikidzi mutero, isingashandiswi papepa ringatungamirira kuchirango.

Zvikanganiso Zvinozivikanwa Navose uye Nzira Yokuzvidzivisa Nayo

Uchitsamira pane zvakaitika, ramba uchipinza njodzi dzakawanda paIndaneti vadzidzisi.

  • Kusachengeta maakaundi akasiyana – Kubatanidza mari yomunhu oga nebhizimisi kunonetsa kunzvera nokuchengetedza dziviriro. Kuvhura kaundi yebhangi yakaparadzana nekadhi rechikwereti zvebhizimisi redzidzo.
  • Kunyoresa nokuda kweGST apo chikumbaridzo chinoyambuka – vadzidzisi vaduku vazhinji vanofungidzira kuti vanohesvurwa nemhaka yokuti vanoshanda somunhu mumwe nomumwe. Kana kutendeuka kunopfuura 7620 lakh, kunyoresa kweGST kunosungirwa. Kunyoresa kunononoka kungaguma nemhosva yeGST pamigove yakare nechirango.
  • Asingadi kuzivikanwa pamibhadharo yechikuva - Kunyange kana chikuva chokumwe chisingadzikisi TDS, mudzidzisi anofanira kubatanidza mari yakawandisa mukudzoka kwavo ndokubhadhara mutero wapamberi maererano. Kutaura kuti “hapana TDS yakabviswa” hakusati kuri pembedzo yakarurama nokuda kwokusabhadhara.
  • Haasati achikumbira mariti ose akakodzera - Vadzidzisi vanowanzokanganwa kuwana hofisi yepamusha, Internet, uye midziyo. Iva nechokwadi chokuti mariti ose anochengetwa uye anorongwa.
  • Mari inoiswa muboka sezvo kuwana mari yemari - Vamwe vadzidzisi vanobata zvisina kururama kufambira mberi kwekosi sekutengeswa kwekodzero dzokubudisira nokushuma mari inotambirwa semhindu huru. Kutoti mudzidzisi ari kutengesa maruramiro ose ekodzero dzomunhu chose chose (isingawanzowaniki), mari imari inobhadharwa muchisiko.
  • Kutarira mutero wapamberi panzvimbo payo - Kana TDS isingafukidzi mutero wose, mutero unotangira unofanira kubhadharwa. Mubhadharo usingabhadharwi kana kuti mubhadharo wokupedzisira unokwezva mhindu muChikamu 234B, 234C, uye ungaparirawo chirango pasi peChikamu 271C nokuda kwokukundikana kubvisa mutero (kunenge kuti chikamu chinoshanda kudeducargits, kwete kuyera zvakananga, asi nheyo yacho inoshanda kukuvazviro.).

mhedziso

Mutero wemari inowanwa mumakosi epaIndaneti nenzvimbo dzedzidzo muIndia ibasa guru rinoda vadzidzisi kugara vakagadziridzwa nemitemo inowirirana nerondedzero dzinotonga. Chinokosha chokuteerera chiri munhevedzano yakafanira yemari inotambirwa, kuchengetedzwa kwapanguva ino, kurongedzerwa kwapanosvika nguva, uye kutarisirwa kwapamutengi kweGST neTDS. Sezvo hurumende inopfuurira kuronga mitero nokunzvera zvikuru mari inodzorwa, vadzidzisi havafaniri kutsamira chose chose chose pazano rakajeka. Kuisa mubharani anokwanirikwa anosanoziva mari yemirirwa nemari kana kuti mutengiri wemitengo kunorumbidzwa kunorumbidzwa zvikuru kunorumbidzwa zvikuru. [[FF], kana kuti mutengo wemiteverwa namari inopfuvura , unogona kutora mutengo mukuru wezvipo. [FF]