Sumo

Kushuma zvinhu zvisiri zvemo nemari inotambirwa mumitero yeIndia kwazova mutoro unokosha zvikuru kuvagari vemo veIndia vanochengeta fariro dzemari kune imwe nyika. Utongi hwemutero weIndia, zvikurukuru pashure pokunge vatanga kupiwa mari yeBlack Money (Kusatenderwa yokuMamwe mari neAsseti) uye Kuiswa kweBhazinesi reBhazinesi, 2015, kunoda kuziviswa kwakakomba kwezvinenge zvaiswa munyika nemari inobhadharwa. Kukundikana kuwirirana kunogona kukwezva zvirango zvakakomba, kubatanidza kurovererwa. Iyi nhungamiro yakakwana inotsanangura zvinodikanwa, nhano-nhano-tsoka, misungo, uye zvirango zvakabatana nokushuma zvinhu zvokumwe nyika nemari, zvinovimbisa kuramba uchiwirirana nemitemo yemitero yeIndia.

Kunzwisisa Zvinodiwa Zvinoshuma

MuInhoota Task Act, 1961, munhu ari wose anokwaniriswa somugari wemo navagariwo zvavo vose muIndia anofanira kuzivisa zvinhu zvavo zvokumwe nemari muInage Tax Refusion (ITR). Musengwa unoshumwa unoshanda pasinei zvapo noukoshi hwemari kana kuti chitsama chemari inotambirwa. Kunyange kaundi yebhangi isina kusimba nedzikamo duku inofanira kuziviswa. Zvikurukurukuru kana wakabata chinhu chokumwe chinhu kana kuti kuwana mari kubva kumanyuko okunze kweIndia, unofanira kuisa ITR-2 kana kuti ITR3 (kutsamira pamugariro wemari) ndokupedza purogiramu inokodzera.

Ndiani Anofanira Kushuma?

  • [[FOR:0] Amburera neRdinarint (ROR): Anofanira kushuma zvinhu zvose zvokumwe nemari inowanwa munyika yose. Mutengi asi kwete Muparidziri (ROR) vanhu havadikanirwi kushuma zvinhu zvokumwe (kunze kwemari inobhadharwa yokumwe inobhadharwa muIndia) asi vanofanira kusimbisa nzvimbo yavo gore rimwe nerimwe.
  • [[FUT:0] Non-Residents (NR): Hakusati kuchitongodikanwa kuzivisa zvinhu zvokumwe mudzokero yeIndia kutoti kana zvine marudzi akati emari inobhadharwa muIndia.

Kutsunga kwenzvimbo yokugara muChikamu 6 cheIncome Tax Act. Munhu anogara muIndia kana vakagara muIndia kwamazuva 182 kana kuti kupfuura mugore remari, kana kuti mazuva 60 (kusiya) uye mazuva 365 mumakore mana akapfuura. Migariro yokuwedzera inoshanda kumugariro weRNOR.

Marudzi Emari Yokumwe Yokushuma

The Foreign Assets Study (Ssetule FA) inoda mashoko ane udzame pamusoro pepfuma imwe neimwe yokumwe. Pasi apa pane mapoka makuru:

  • Maakaundi echibhabhu: Kuchengetesa, nzvimbo yazvino, yakaiswa, kana kuti mamwe maakaundi api naapi aichengetwa kunze kweIndia, kubatanidza maakaundi umo uri mushandiri wemajoini kana kuti siginicha.
  • [[[FUT] Mari:[ Maakaundi, maakaundi, maakaundi anodzosa, uye akaundi ipi neipi ine mari.
  • [[[FLT: 0] kusasarura uye Mitengo yeZvikwereti:[[FLT: 1] Mari yebhizimisi, zvisungo, mari, ETF, uye zvimwe zvikwereti zvakarongwa pamitengo yokumwe.
  • [ Policies:[[FLT] Inishuwarenzi youpenyu, zviito, kana kuti mimwe miitiro yakabudiswa navarendi vokumwe, kubatanidza zvirongwa zvemayunifomu.
  • [[Nto:0] Zvinhu zvinoda kutengwa zviri kunze kweIndia, zvingava zvinogara, zvinotengeswa, kana kuti nyika.
  • [ Zvipikirwa neChibayiro: Fariro inobetsera muchivimbo kana kuti nzvimbo dzokumwe, kubatanidza gadziriro dzinoshandurwa kana kuti dzisingachinjiki.
  • Fariro dzebhizimisi: Mubatanidzwa wemasangano okumwe akadai seanogoverana mufemu yebatira pamwe, Mitemo Liaty Company (LLC), kana kuti mutungamiriri wesangano rokumwe.
  • Actes dzeMazino dzeMari: Crypturrencis, NFT, uye zvimwe zvinhu zvemichina zvinochengetwa mumitengo yokumwe kana kuti zvikwama, izvo zvinoda kuziviswa pasi peIname Taxis Act (sezvigadziriso zvomunguva pfupi yapfuura).
  • [[FT:0] Chimwe chinhu chipi nechipi: Chimwe chinhu chipi nechipi chemari kana kuti chisiri chemari hachina kurongwa pamusoro apa, kubatanidza simbi dzinokosha dzakachengetwa kunze kwenyika, mabwe anokosha, kana kuti zvinounganidzwa.

Kushuma Mari Yedzimwe Nyika

Mari yokumwe inofanira kushumwa murudungwe rwakafanira rweITR, zvikurukuru Shemey FSI (Manyuko okuwana) uye Shoom TR (Darudzo yeTax). Marudzi emari inowanwa anobatanidza:

  • Kubhadharwa kwaiitwa basa rokune imwe nyika (kusanganisira mari, maperembudzi).
  • Mari yaiwanikwa pabhizimisi kana kuti kubasa yaiitwa kunze kweIndia.
  • Mari inotambira inobva kunzvimbo yokumwe.
  • Kuparadzaniswa uye kufarira kubva muzvinhu zvokumwe kana kuti maakaundi ebhangi.
  • Mhindu huru mukutengeswa kwepfuma dzokumwe (nzvimbo, kugoverana, zvichingodaro).
  • Vatongi, basa, kana kuti mamwe manyuko anobva kunze kweIndia.

Zvitsama zvose zvinofanira kuchinjwa kuva zvikamu zveIndia zvichishandisa mwero wokutenga weteregiramu (TT moutation) weState Bank of India sepazuva rokupedzisira regore rakapfuura (31 March) nokuda kwezvinhu, uye mwero wakapararira pazuva rerisiti yemari inowanwa. Kana kuti, mwero weavhareji kana kuti mumwe mwero upi noupi wakarongwa neBoard unogona kushandiswa. Kunokosha kuchengeta tsinhirano uye kunyora mwero wetsinhano inoshandiswa.

Kuyamura Mitero Zviviri

Kana ukabhadhara mutero pamutero mumwe cheteyo wokumwe munyika yapamanyuko uye muIndia, ungada rusununguko muChibvumirano cheMitero Chiviri (DATAA) kana kuti pasi peChikamu 91 (yamuro yeInification Task Act. Rusununguko runopiwa muPromet kupfurikidza nokugovera chitsama chemitero inobhadharwa kune imwe nyika, mutero unobhadharwa muIndia, uye bhadharo reyamuro. Kutsigira magwaro, akadai sedzoresamutero wokumwe kana kuti chikwereti chesuorwa (Fm 16 nokuda kweS, somuenzaniso), kunofanira kuchengetwa soufakazi.

Zvirongwa Zvinokosha Munzira Dzokuwana Nayo Mari Nedzekumwe

Paunoisa mupanda weITR2 kana kuti ITR-3, unofanira kupedzisa zvirongwa zvinotevera:

  • Screcule FA (Matambudziko okumwe): Udzame hwechinhu chimwe nechimwe chokumwe, kubatanidza nhamba dzeakaundi, bumbiro renyika, ganhuriro dzedzinovhura nedzokupfiga (kana kuti chiyero chepamusoro chemari yebhangi), uye mari inobva mupfuma.
  • FSI (Manyuko okumwe): Mishumo yose inobuda mumanyuko ari kunze kweIndia, inoiswa mumipimo nomuzvarirwo (mutoo., mubhadharo, bhizimisi, mari yemari yakakwirira). Inotorawo chitsama chomutero unobhadharwa munyika yokumwe.
  • [ Kuderedza TR (Yamuro): kutaura kwesununguro pamutero wakapetwa kaviri uchishandisa chibvumirano kana kuti zvimwe nyaradzo isina kubatanidzwa.
  • [ shadiule 115G (pane dzimwe nziyo): Zvinodikanwa muzviitiko zvakati pasi peBlack Money Act.

Mukuwedzera, maakaundi okumwe ebhangi anoda kushumwa kwedzikamo yapamusoro zvikurusa (dzinoenzana dzapamusoro zvikurusa mukati megore remari) uye kana nhauro yacho yakashandiswa nenzvero.

Nhano Nenzira Kukunangidzira Kufamba Neaseti Dzokumwe (Chienzaniso)

Rangarira muenzaniso unotevera kuti unzwisise muitiro wacho: VaSharma, mugari weIndia (ROR), vane kaundi yemari muUSA, nzvimbo yokurenda muDubai, uye migove yekambani yeUK. Vanowanawo mhindu kubva kuUK inogoverana uye fariro kubva munhoroondo yeUS. Heyi nzira yaanofanira kushuma nayo:

  1. Magwaro enzvimbo: Chengeta mashoko ebhangi kubva kuakaundi yeUS (nedzinovhura nedzinopfiga, chiyero chapamusoro chenzvimbo), zvibvumirano zvokurenda zvinhu, kutaura kweUK kunokamura, uye govera mashoko epabono.
  2. Phengulukira kuIR: Shandisa mwero weSBI TT sepa 31 March wegore renzvero yemipimo yemari, uye mwero pamusi werizi yemari yemari. Chengeta chiverengero chemwero inoshandiswa.
  3. [[FLT: 0] Chizadziso Window FA: nokuda kweakaundi yebhangi reUS: pinda nhamba yeakaundi, kopidhi yenyika (USA), kuzarura chiyero (yakachinjwa kuva INR), kuvhara chiyero, chiyero chemari yakakwirira. Pasi pemari inowanwa, isai mufashoni yataishandira. Nokuda kweUK yakagoveranwa: rudzi rwe “Zvikamu”, ruwadhi renyika (UK), nhamba yezvikamu, ndyiko yezvikamu, ndyiko pakuwanira INR, ukoshiwo yeDubai zvinhu, nyika (EE), mari yokuwana, mari yemari yazvino unotengeswa, mari inogamuchirwa (kana kuti ipi neipi).
  4. Kuzadza shopu FSI: Muudze manyuko mamwe namamwe emari yokumwe: mubereko (US banki), mari yokurenda (Dubai), yakakamuraniswa (UK). Pinda mari yakawandisa mumari yokumwe ndokuchinjwa IR, mutero unobhadharwa kunze kwenyika (kana pane ipi neipi) muIR.
  5. Chirongwa chokuzadza purogiramu: Kana mutero wabviswa panzvimbo yeUS kana kuti UK, unogona kutaura nyaradzo. Chipa mutero mumari yokumwe, mwero wetsinhano, uye wakaenzana, ipapo kurangarira kuderera kwomutero wokumwe nowokuIndia unowirirana nemari iyoyo.
  6. Mapepa anodikanwa: MuITR, ungadikanirwa kuisa zvinyorwa zvinotsigira zvakadai semashoko ebhangi rokumwe, udzame hwekunyoresa zvinhu, uye DTAA fomu (seFF 10F nokuda kwebetsero dzinotaurwa dzebvumirano). Chengeta makopi omuviri nokuda kwezvinyorwa.
  7. [ Kudzosa uye nyora: Kuhwirudzura manyuko ose nokuda kworurami, zvikurukuru kusawirirana kwemwero yetsinhano. E - wiriranisa kudzoka uchishandisa Aadhaar OTP, bhangi rembure, kana kuti siginicha yemitaro.

Zvikanganiso Zvinozivikanwa Navose uye Nzira Yokuzvidzivisa Nayo

  • Maakaundi ane ganhuriro yezero: Kunyange kana chiyero chenhauro yokunze chakanga chiri zero mugore rose, inofanira kushumwa muShedynal FA nedzinovhura nokupfiga sezero (kana yavhurwa gore risati rasvika). Maakaundi akavharwa mukati megore anofanira kushumwawo.
  • Kusashuma maakaundi akabatana: Kana uri mubatanidzwa weakaundi yebhangi rokumwe kana kuti chinhu chinokosha, unofanira kuzivisa fariro yako muShedynal FA, kunyange kana mumwe munhu ari mugari.
  • Bumbiro remitemo yenyika risina kururama: Ishandisa bumbiro renyika reISO renyika umo zvinhu zviripo kana kuti mari inomuka. Somuenzaniso, USA, UAE, zvichingodaro.
  • Kuisa maakaundi ebhizimisi emunhu oga: akaundi yakaparadzana inofanira kushumwa yakaparadzana, uye mari inobva kumaakaundi iwayo inofanira kuratidzwa pasi pemari yebhizimisi muProgram FSI.
  • Kukanganwa kushuma ruvimbiko kana kuti fariro inobetsera: Kana uri mugamuchiri wechawanwa chechapupu chokumwe kana kuti nzvimbo, unofanira kuzivisa fariro yacho negove ripi neripi rinogamuchirwa.
  • Kushandisa mwero wetsinhano usina kururama:[[FT:1] Nguva dzose kushandisa mwero weSBI TT kutenga sepagore rechiyero. Kushandisa mwero weavhareji pasina ruramiso yakafanira kungatungamirira kumisiano.
  • [ Kuwana mari yemitero yakapetwa kaviri:[[FL:1] Kana ukabhadhara mutero kunze kwenyika, iva nechokwadi chokuti unoda kubhadhara rusununguko muProgram. Kukasadaro, ungaguma uchibhadhara mutero kaviri pamari imwe cheteyo.

Kubhadharwa Kwokusashanda Kwemari

Miuyo yokukundikana kushuma zvinhu zvokumwe kana kuti mari yakakomba:

  • Pasi pomutemo weTsima: Kana mari yokumwe isingashumwiswi uye mutero uchidziviswa, chirango pasi peChikamu 270A chinogona kukwidzwa kusvikira ku 50% yemutero uri pasi penongedzerwa. Kukundikana kunyora kudzoka mukati momusi wakafanira kunowana chirango pasi peChikamu 2345 000 (kusvikira ku 76 000 nokuda kwe/HUF, chikuru nokuda kwavamwe).
  • Pasi poMutemo weBlack Money Act, 2015: Kusavigwa kwezvinhu zvokumwe (kubatanidza maakaundi ebhangi, zvinhu zvisingatsuduki, uye zvinhu zvemari) zvinogona kuguma nechirango chakaenzana ne100% choukoshi hwenhumbi dzisina kuziviswa. Mune chikwereti chapachivande, chirango chingava 300% zvechinodikanwa. Kutambudzwa kungatangwawo, kuchitungamirira kukuiswa mutorongo kwamakore gumi.
  • Mukutonga kweMitero inotambirwa:[[FT:1] Kuvanda mari kana kuti zvinhu kunogona kunyandura kurangarirazve nokunzvera kwakakwirira.

Mibvunzo Inowanzobvunzwa

Ndinofanira kushuma mari yebhengi here kana ndisina kuwana mubereko?

Hungu. Kunyange kana chinyorwa chacho chakanga chisina mari, unofanira kungochishuma muShedynal FA ine mari shoma pasi po “Kubva muchinhu”. Chinodikanwa ndechokuzivisa chinhu chacho chimene, kwete bedzi mari inowanwa.

2. Zvakadiniko kana ndine pfuma yokumwe asi ndisati ndiri Mutsigiri Anozivikanwa (RNOR)?

VANHU havadikanirwi kushuma zvinhu zvokumwe muShedyl FA, asi vanofanira kushuma mari yokumwe inobhadharwa muIndia (sezvinei, mubhadharo unowanwa kunze kwenyika kana uchidzorwa neIndia, kana kuti mari yebhizimisi). Kuchenjera kuchengeta zvinyorwa zvine udzame kuti uone mugariro wokugara nenzira yakarurama gore rimwe nerimwe.

3. Ndinoshuma sei kunyengera kwokumwe?

Cryptocurner uye zvimwe zvinhu zvemichina zvinodokuzivikanwa zvinoitirwa mumitengo yokumwe kana kuti zvikwama zvinofanira kuziviswa pasi pe “Swithi yeMazinesi Inogadzirwa naMari yeChirungu” muShedynal FA. Ndyiko yokuwana noukoshi sapa 31 March inofanira kushumwa muIR. Kuwanikwa pakushambadza kana kuti kutora kunofanira kuziviswa pasi peProgram FSI.

4. Ndinogona kunyora 1 kana ndine zvinhu zvokumwe here?

Aiwa. ITR-1 (Sahaj) ndeyavanhu vane mari inobva pamubhadharo, imba imwe, uye mamwe manyuko (zvinofarikanywa) kusvikira ku 7650 lakh. Kana une chinhu chipi nechipi chokumwe, unofanira kunyora ITR-2 (kana pasina mari inobva mubhizimisi/profession) kana kuti ITR-3 (kana une mari yebhizimisi).

5 Chii chinoitika kana ndikakanganisa pakushuma?

Unogona kunyora kudzoka kwakadzokororwa mukati menguva yakatarwa (kazhinji kazhinji kusvikira ku 31 December wegore renzvero kana kuti kunzvera kusati kwapedzwa). Kana chikanganiso chikawanwa gare gare, ungazivisa nokuzvidira chikanganiso chacho ndokubhadhara mutero upi noupi wokuwedzera nefariro.

Mamwe Mabhuku Nekubatana Kwekunze

mhedziso

Kuziviswa kwakarurama uye kwakakodzera kwepfuma dzokumwe nemari isati iri bedzi musengwa wapamutemo.Nemhaka yokuwedzera mitero yemitemo yenyika yose (seCommon Reporting Standard - CRS), zviremera zvemitero muIndia zvakashongedzerwa zviri nani kupfuura nakare kose kuti zvione kuva nemimwe mitero. Nokunzwisisa zvinodikanwa zvokushuma, kupedza nenzira yokushingaira maShedynagence FA, FSI, uye TR, uye kudzivisa zvikanganiso zvavose, unogona kudzosa kudzoka nechivimbo ndokudzivisa zvirango zvakakomba. Nguva dzose bvunza nyanzvi yemitero kana kubatwa kwako kwavakunze kwenyika kwakaoma, uye kuramba uchidzokororwa nemitero yazvinotevererwa zvinotengwa zvechiIndia.