Gadziriro yemutero yeIndia inosiyanisa vagari vemo neveIndia vasingabhadhari mari yokumwe kana yava kunzi NHAU) pakubhadhara mari. Nokufamba kwepasi pose pakukwira uye nyanzvi dzeIndia dzinowana mari kunze kwenyika, kunzwisisa iyi mitemo inokosha pakubvuma nokuronga mari. Kubatwa kwemari yemari inotambirwa kunze kwenyika kunosarudza kuti mari yakawanda sei inobhadharwa muIndia, uye zvikanganiso zvinogona kutungamirira kuchirango kana kuti kurasikirwa neyamuro. Nyaya inopa kuputsika kwemitero inodzo inodzorwa nemari inogamuchirwa yokumwe kuvagari veIndia neNRIS, inofukidza rondedzero dzinogara, magiramupidhi, mapepa anobhadha inobhadha mitero, Kubhadharwa kwemariro (DATA), kushuma, uye kuronga.

Kunzwisisa Kuda Kubhadhara Mitero: Hwaro

Mutero wako pamari inotambirwa kunze kwenyika unotsamira pakutanga uye zvikurukuru panzvimbo yako yokugara pasi poMutemo weInhome Tax Act, 1961. Act inobatanidza vanhu mumapoka matatu: Resident naOrdinarily Resident (ROR), Resident asi Not Ordinarily Resident (RNOR), uye Non-Resident (NRI). Chisarudzo chacho chinoitwa gore rimwe nerimwe remari zvichitsamira pakuvapo chapanyama muIndia.

Mamiriro Ezvinhu Makuru

Munhu anorangarirwa kuva mugari muIndia kana vakagutsa upi noupi wemigariro inotevera:

  • Vari muIndia kwamazuva 182 kana kuti kupfuura mukati megore remari.
  • Iwo ari muIndia kwamazuva 60 kana kuti kupfuura mukati megore remari uye ave ari muIndia kwamazuva 365 kana kuti kupfuura mukati mamakore mana apfuura gore remari.

Nokuda kwavanhu vari vagari veIndia kana kuti vanhu vamavambo eIndia (PIO) avo vanouya pashanyo kuIndia, mugariro wamazuva 60 unotsiviwa namazuva 120. Nokuda kwaavo vane mari yose (kubva mumanyuko okumwe) inopfuura 7615 lakh mugore rakapfuura, musimboti uri mazuva 120 eshanyo. Mitemo yokugara yakaganhurirwa neStatence Act, 2020, sezvakakurukurwa gare gare.

Migariro Yokuwedzera yeROR vs RNOR

Kana uchikwanirisa somugari wemo, unofanirazve kuziva kana uri [[FT:0] Resident na (RFOR) kana kuti Resident asi Kwete RFFOR . Unonzi ROR kana ukasangana nemigariro inotevera:

  • Wave uri mugari muIndia kweanenge 2 mumakore 10 akapfuura ezvemari.
  • Wave uri muIndia kwamazuva 730 kana kuti kupfuura mukati mamakore 7 akapfuura ezvemari.

Kana mugariro upi noupi usingasviki, uri RNOR. nhau idzi nemhaka yokuti vagari vemo vanotereswa pamutero wavo wemari yenyika yose, nepo vagari veRNOR vachibhadharwa mutero bedzi pamari inowanwa kana kuti inopinzwa muIndia (kufanana namaNRI muukuru, asi kwete akafanana).

Nguva Yokuti Ushaye Mberi uye Kushanda Kwayo

Kuiswa kwemari kunokosha: ROR inofanira kuzivisa nokubhadhara mutero pamari yose yokumwe muIndia, ichifanira kusunungurwa pasi peDTAA. RNOR haifaniri kupiwa mari yokumwe kutoti ichigamuchirwa muIndia. NRI inobhadharwa bedzi nemari inovapo kana kuti inomuka muIndia, kana kuti inorangarirwa kuva inovapo kana kuti inomuka muIndia, kana kuti inogamuchirwa muIndia.

Kubhadharwa Mutero Wevagari Vokune Dzimwe Nyika (ROR)

Vanhu vanobhadharwa mari yavo [[FT:0] yepasi pose. Ikoku kunoreva mari ipi neipi inowanwa kunze kweIndia, pasinei zvapo nekwainogamuchirwa, inofanira kubatanidzwa mudzorerwo yomutero weIndia. Mari inobhadharwa pamitengo inobatira, uye mitemo mimwe cheteyo inoshanda kumiuyo yemari, mubereko, mubereko, uye mimwe mibhadharo.

Marudzi Okumwe Anozviisa Pasi Pemitero

  • Mari yaunotambira kubasa rokumwe (kunyange uri kushanda kune imwe nyika uchichengeta nzvimbo yeROR, kana kuti mushandirwi wako ndewokumwe).
  • Mubereko unowanwa pamaakaundi ebhangi, matura, kana kuti midziyo yakaiswa kunze kweIndia.
  • Kuparadzana kunoparadzirwa namakambani okumwe.
  • Mari yaiwanikwa kunzvimbo nezvivako iri kune imwe nyika.
  • Mhindu huru mukutengeswa kwemigove, mari yokudyidzana, nzvimbo, kana kuti zvimwe zvinhu zvinochengetwa mhiri kwamakungwa.
  • Kana uri Ror, unowana mari kubva kune rimwe bhizimisi kana kuti basa rokune imwe nyika.
  • Mari ipi neipi inobva kumanyuko ari kunze kweIndia, yakadai seyamambo, yemudyandigere, kana kuti yezviito.

Kubhadhara Mitero Kaviri: DTAA uye Rukudzo Rwemitero Yokumwe

Kudzivisa mari imwe cheteyo kubhadharwa muzvose zviri zviviri India nenyika yapamanyuko, India akapinda muMapiri maviri Ereadance Regionations (DTAAS) nenyika dzinopfuura 80. DTA Sezvinogovera mitoo miviri yeyamuro:

  • [ Mutoo wokusunungura: Mari inobhadharwa munyika imwe bedzi, zvikurukuru nyika yakabva kana muteresi ari mugari weimwe.
  • [[FT:0] .T.C.] Nyika yokugara inobvumira chikwereti chemitero inobhadharwa munyika yamavambo mukurwisana nomutero wayo imene.

Vagari vemo vanogona kukumbira mari yomutero yokumwe (FTC) muIndia nokuda kwemari yomutero inobhadharwa kunze kwenyika nemari imwe cheteyo. FTC inoverengwa ichishandisa Mavambo 67 uye inofanira kuchengetwa zuva rakafanira redzorero yomutero. Chikwereti chinoganhurirwa kukaderera kwomutero wokumwe unobhadharwa kana kuti mutero unobhadharwa muIndia nemari iyoyo. Kuchengeta mapepa akarurama emitero yokumwe kunokosha kuti itsigirwe.

Kushuma Mari Nezvinhu Zvekumwe: Purogiramu yeFA

Vateresi vose vageremo (ROR naRNOR) vane zvinhu zvipi nezvipi zvokumwe (kubatanidza maakaundi ebhangi, fariro dzemari, zvinhu zvisingatsuduguki, kana kuti kusaina chiremera muakaundi yokumwe) vanofanira kuzvizivisa muShedynal FA of the Inhome Tax Reasur. Ikoku kunobatanidza:

  • Maakaundi emamwe bhengi (kunyange asina kuenzana)
  • Maakaundi okune dzimwe nyika okuchengeta vana
  • Kuda kuita zvinhu zvisina kunaka uye kufarira zvikwereti mumapoka okune dzimwe nyika
  • Nzvimbo nenzvimbo yokumwe
  • Chimwe chinhu chipi nechipi chinokosha chiri kunze kweIndia
  • Zvivimbo kana kuti zvimwe zvivako zvakagadzirwa kunze kweIndia

Kukundikana kuzivisa zvinhu zvokumwe kunogona kuguma nezvirango zvakakomba, kubatanidza chirango chakaenzana ne 10% choukoshi hwepfuma nokupomerwa mhaka dzokuvanda kwokuzvidira. Nokuda kwavanhu, zvinhu zvokumwe bedzi zvinobudisa mari inobhadharwa muIndia zvinoda kuziviswa, asi nhungamiro dzazvino uno dzinoda kuziviswa kwefariro dzose dzemari kana mubhadhari wemitero ane mugariro weRNOR.

Kubhadharwa Mutero Wevane Nyika Dzakasiyana

MaIndia asiri asingadzorwi (NRI) anodzorwa nechivako chemitero chakaganhurirwa. Mari bedzi iyo inowanwa kana kuti inomuka muIndia kana kuti inogamuchirwa muIndia[[ inobhadharwa. Mari inotambirwa kunze kweIndia inowanwa kunze kweIndia uye haiwanzobhadharwi muIndia.

Kubhadharwa Mutero

Murayiro weInhome Tax Act unoratidza kuti mari inowanikwa muIndia inowanikwa kana kuti yamuka.

  • Mari yokutenga kana mabasa akapihwa muIndia (murutivi rusina kuzara uko mubhadharo unogamuchirwa).
  • Mari yaiwanikwa pabhizimisi kana kuti kubasa rakarongwa muIndia.
  • Mari inoripirwa ichibva panzvimbo iri muIndia (mari inotambirwa nendangariro).
  • Mari yaiwanikwa kubva kupfuma yaibva pakutamiswa kwezvinhu zviri muIndia (muchiito, kugoverana kwekambani yeIndia, nzvimbo yeIndia).
  • Fariro pamaakaundi ebhangi eIndia kana kuti kusava nedziviriro kwakapiwa nehurumende yeIndia.
  • Mitengo youmambo kana kuti yemabasa okugadzira zvinhu inobhadharwa nemuIndia anogaramo.

Mari Inowanwa Vokumwe: Kazhinji Haisi Kubhadharwa Mutero

Kana uri muNRI, muripo wako kumushandi wokumwe nokuda kwebasa rinoitwa chose chose kunze kweIndia, mubereko unobva kune imwe bhangi risingawanwi muIndia, rendi kubva panzvimbo muUK kana kuti US, uye mhindu inobva kusangano rokumwe ndi isingabhadharwi muIndia. Haudikani kushuma mari yakadaro mumutero wako weIndia (kana usati wazova mugari wemo).

Ngano Yokuramba

Chirango chinozivikanwa ndechokuti apo NRI mari inotambira mari yokunze kuIndia, mari iyoyo inova inobhadharwa. Iyi haisati iri iyo inobhadhara.[FT:1] Kuzviwanisa kwoga hakuchinji manyuko emari inotambirwa kunze kweIndia uye mari yaibhadharwa muIndia panguva yayakamuka, inoidzorwa kuIndia. Chinonyanya kuibatanidza kana iwe ukaita mubereko weS banki seNRI uye gare gare gare kuendesa mari yako kuakaundi yako, mubereko unoramba uri muripi wokumwe uye hausati uchibhadharirwa muIndia. Zvisinei, kubhadharo unosanokosha kuratidzira manyuko. Chinonyanya kukuita kuti ive mari ive mari itsva.

Nhau Chaidzo: Mabhizimisi Aidzorwa KuIndia Kana Kuti Basa Rakagadzwa muIndia

Kunyange nokuda kweNRIs, mari inobva kubhizimisi kana kuti basa ingarangarirwa kuva inosimudzirwa kana mabasa ose achiitwa muIndia. Zvisinei, kana NRI inodzora bhizimisi rokunze kuIndia, mari iyoyo ndeyekumwe uye haibhadhariswi. Kana NRI yakazoenda kuIndia uye ikava RO, mari yebhizimisi yokumwe ingava inobhadharwa panzvimbo inochengetedzwa vanhu, inotarisana neDTAA.

Kunyanya Kukoshesa Vane RV

MUSHONGA unoshanda sechinjo nokuda kwavanhu vanodzokera kuIndia pashure pokugara kwenguva refu kunze kwenyika. Mukati menhambo yeRNOR, iyo inogona kugara makore maviri (kana kuti kwenguva refu zvikuru mumigariro yakati), muteresi haabhadharwi pamari inotambirwa kunze kwokunge agamuchirwa muIndia.Iyi inogovera hwindo rokuwanazve mari isingapiwi mutero nokukurumidza.

Mitero Yokuwana Mari Kune Imwe Nyika Munguva Yoruzha

Somutambi, unobhadharwa bedzi pa:

  • Mari yaigamuchirwa kana kuti yaionekwa seyaigamuchirwa muIndia mugore racho remari.
  • Mari inowanikwa kana kuwanikwa muIndia mugore remari.
  • Income which accrues or arises outside India and is brought into India (but only if the income was earned in a year when you were RNOR? Actually, RNOR taxability is the same as NRI – only Indian-sourced or received in India. So foreign income that is not received in India is not taxable. However, if you receive foreign income directly in an Indian bank account, it is taxable. So careful: the RNOR has an advantage if they keep foreign income abroad. But once remitted to India, that income becomes taxable. This is a nuance: while NRI can remit without tax (because income was foreign-sourced and never taxable), RNOR's foreign income earned during RNOR is also foreign-sourced and not taxable – remittance may not change that either. Actually, the law says for RNOR, income received in India is taxable. So if you receive foreign income in India, it is taxable. For NRI, same. So the remittance myth applies to both. However, many advisors recommend keeping foreign income abroad during RNOR to avoid Indian tax, because once it enters India as a receipt, it becomes taxable even if it's foreign-sourced. That's correct per law: Income Act says "income which is received or deemed to be received in India" is taxable. So if you transfer foreign income to an Indian account, it is income received in India. So for RNOR, it's taxable upon receipt in India. For NRI, same. So the distinction is that for RNOR, if you have foreign income from prior years while NRI, and you become RNOR and then receive that income in India, it's taxable because received in India. But if you were NRI and earned that income and never received in India, then later become RNOR and receive, still taxable. So the only safe way is to not receive foreign income in India. Plan to keep it abroad or reinvest. This is a critical point. I'll include it.

    Kuchinja Kwezvibvumirano Zvemisi Ichangobva Kupfuura: Muitiro Wemari, 2020

    Mutongo weMari, wa2020 wakachinja zvikuru mitemo yokugara, uchikanganisa mitero yemari inowanikwa munyika dzokumwe kumaIndia neNRIs.

    Kuchinja Kwemamiriro Ezvinhu Anochinja

    Kare, mugari wemuIndia kana kuti Pio uyo akashanya kuIndia aigona kugara mazuva anosvika 182 asingagari muIndia. Mitemo mitsva yakaderedza mukana wokuwana: kana mari yako yose yakabva kune mamwe manyuko (kuwedzera mari yokumwe) inopfuura 7615 lakh mugore rakapfuura, unenge wava mugari kana ukagara kwemazuva 120 kana kuti kupfuura mugore remari.

    Kuda Kuzvidzwa Kwevagari vomuIndia

    Mugari weIndia uyo asina kufanira kutera muimwe nyika ipi neipi kana kuti ndima (imo, "zero-mutero" anogara mudzoro wemitero yakaderera) achanzi mugari weIndia kana mari yavo yose inobva kumanyuko eIndia inopfuura 0315 lakh. Iyi gadziriro inoda vanhu vanoenda kunzvimbo dzemitero asi vanopfuurira kuva nefariro dzemari huru muIndia. Vagari vanonzi vanotereswa pamutero wemari yavo yenyika yose, unobatanidza mari yokumwe, kutoti DTAA ishandise.

    Kuwedzerwa Kwekugara KweNRIs Mukati Mecovid

    CBDT yakabudisa kujekeswa kwokuti mazuva akapedzerwa muIndia nemhaka yeganhuriro dzokufamba (sezvinei, kubviswa kwendege mukati medenda) kwaisazorangarirwa nokuda kwamadonzo okugara, chero bedzi munhu wacho akanga asiri muIndia kwenhambo yakati rebei nokuzvidira.

    Kushanda Nebasa uye Chibharo

    Kushuma kwakarurama kwemari yavanowana kunze kwenyika kwakakomba. Vose vari vaviri vagari neNRIs vanofanira kunyora mapepa omutero wemari inobhadharwa kana mari yavo yose inopfuura ganhuriro huru yokusapinda mutero (kana kuti kana vane zvinhu zvakati zvokumwe, kunyange kana mari yavanowana iri pasi peganhuriro).

    Zvinodikanwa Zvinojeka Nokuda Kwavagari Nekunetseka

    • . Kukundikana kuita saizvozvo pasi peChikamu 271 nokuda kwokusawana, uye chirango pasi peChikamu 271FF kukundikana kugovera mushumo wezvinhu zvokumwe.
    • NRIS inoda kunyora bhadharo bedzi kana vane mari yeIndia inopa miuyo inodarika muganhu wokusapinda, kana kuti kana ivo vakadzoserwa mari yokumwe iyo inova inobhadharwa (ra). Zvisinei, kana NRI ine fariro yemari muchinhu chokumwe icho chiriwo chinodikanwa chokushuma pasi peBlack Money Act, musengwa ungamuka.

    Kubhadharwa Kwemari Yokumwe

    Black Money (Mari inovharwa neAssets) uye Kuiswa kweTsima reTrusa, 2015 inoisa zvirango zvakadzika midzi nokuda kwokuvanda zvinhu zvokunze. Kutambudza kunogona kutungamirira kuusungwa. Kuwedzera kuKuwedzera, pasi peIniverse Taxis Act, kukundikana kuzivisa zvinhu zvokumwe muShekey FA zvinoguma nechirango chokusvika 7610 lakh. Nguva inowirirana nemitemo yemitero inokosha kudzivisa migumisiro iyi.

    Mazano Anoshanda Pakuronga Kubhadhara Mutero

    Kuti unyatsokwanisa kubhadhara mutero, funga nezvemazano anotevera:

    Ramba Uine Mashoko Akanaka

    Chengeta mapepa ane udzame emari yako yokumwe, mitero inobhadharwa kunze kwenyika, zvinyorwa zvebhangi, uye kuva nemagwaro emari yokumwe.

    Tsvaka Mazano

    Mutero, dudziro, DTAA, uye kushuma kwepfuma yokumwe zvinhu zvakaoma. Chibvumirano mutarisiri weakaunzi akakwaniriswa kana kuti mubhadhari wemitero ane unyanzvi mumutero unochinjirwa mumuganhu wemichero. Mubhadhari anogona kukubetsera kusarudza mugariro wako wokugara zvakarurama, kuronga mari yako yokuisa mari kuti uderedze mutero wakapetwa kaviri, uye kuva nechokwadi chezvisaririra zvezvimiro zvenguva yakafanira zvakadai seFM. 67 nokuda kweFTC.

    Ita Kuti Zvikomborero Zvive Zvakanaka

    Dzokorora gadziriro dzeDTAA pakati peIndia nenyika yako yokugara. Zvimwe zvibvumirano zvinogovera kusiiwa kwamarudzi akati emari inowanwa (mutoo, fariro, madzimambo), nepo vamwe vachipa mwero yakaderera. Somuenzaniso, India-USA DTAA inogovera mitero yemhindu yemari inotambirwa munyika yokugara bedzi munyika yehugaro mumigariro yakati, iyo ingagona kudzivirira mutero kubva kuIndia kana iwe uri mugari weUS. Iva nechokwadi kuti unotaura betsero dzakakodzera kupfurikidza nokuwana rugwaro rweTRC (TRC) kubva kunyika yokumwe nyika uye zvimiro zvokuvhota.

    Ronga Kuchinja Kwako

    Kana ukaronga kudzokera kuIndia zvechigarire, edza kudzosa mari yokumwe apo uchiri NRI kana kuti RNOR kuderedza mutero weIndia. Kana ukava ROR, mari yose yenyika yose inova inobhadharwa. Shandisa nhambo yeRNOR nenzira inobudirira kupinza mari zvishoma nezvishoma, asi ziva kuti mari inogamuchirwa muIndia mukati meRNOR inobhadharwa. Vamwe vashanyi vanokarakadza kuchengeta mari yokumwe kunze kwenyika uye kuishandisa nokuda kwerwendo kana kuti kudzoserwa kunze kweIndia.

    mhedziso

    Mitero yemari inotambirwa vagari vemo vokumwe veIndia neNRIs inotsamira pakurongwa kwakarurama kwokugara, kunzwisisa gadziriro dzeDTAA, uye kushuma kwokushingaira. Vagari vemo vanofanira kuzivisa nokubhadhara mutero pamusoro pemari inotambirwa munyika yose, nepo NRIS neRNOR kazhinji kazhinji vanodzivirirwa pamutero pamutero wemari inotambirwa kunze kwokunge yagamuchirwa muIndia. Kugadziriswa kwemisi ichangobva kupfuura iyi kwakaita mitemo inodzoreka zvikuru, uye isingawirirani nezvinobudiswa kunze kwemitengo yenyika kunogona kutungamirira kuzvirango zvakakomba. Nokuziva nokutsvaka nhungamiro yenyanzvi, unogona kudzora mitero yemitero yemitero yemitengo yokunzeve inodzo yokunzesa.

    Dysclaimer: Nyaya ino inogovera mashoko ose uye haifaniri kurangarirwa sezano remitero renyanzvi. Mitemo yemitero inofanira kuchinja uye migariro yomunhu oga inosiana. Bvunza nyanzvi yemitero yakakwaniriswa nokuda kwezano rakananga kumugariro wako.

    [[[Njeresa:0] Zviwanikwa:[

    • [[[DH.0] Dhipatimendi reMitero: Ndaza yeDTA se[[[K.1]
    • [[[ITRA:0] 128: Chikwereti cheMitero yokuMamwe Nyika (Kugamuchira Mitemo)[[GUTA]]
    • TaxGuru: Kunzvera kwokugara nokumwe mitero
    • [[[NHAU]] [[0] Bheti reMitero Yakananga (CBDT): zvidimbu panzvimbo yokugara