Ukwanda okukhawulezileyo kwemfundo ye-intanethi eIndiya kuye kwabangela amathuba angenakuthelekiswa nanto kubafundisi-mfundo, abadali, nabathengisi. I-Platforms efana no-Udemy, Efundisekayo, i-Cadera, kunye nezinye iindlela zokusebenzisa i-intanethi emakhaya ezifana ne-Unacademy kunye no-Bju's incede abantu basebenzise ubuchule babo bokwenza ingeniso emhlabeni wonke. Noko ke, ngokunjalo, lo msinga wengeniso wemali ufumana imbopheleleko ebalulekileyo yokuqonda nokuvumelana nemithetho yerhafuthelo yaseIndiya. Ukungavumelani kwerhafuthezo zerhafu ingakhokelela ekugwebeni, inzala, nokuhlola okusemthethweni. Eli nqaku linika isikhokelo esibanzi, isikhokelo sengeniso efunyenwe kwi-intanethi nemfundo efumaneka kwiIndiya, ukuhlanganisa, ukuqokelela, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, ukukhuthaza irhafuthelisa, nokuqwalasela kwezizwe ngezizwe ngezizwe ngezizwe nge-intanethi ukuze balawule imali yabo xa besasasane.

Ukuhlawulwa kweNkxaso yeDSD ngeKhompyutha eLawulweni

Irhafu yengeniso kwi-intanethi eIndiya ilawulwa kakhulu nguMthetho weTsikiti yoMphathi-majoni we-Intanethi, 1961. Umthetho awuqulathanga lungiselelo elahlukileyo “lokufumana ingeniso yemfundo”; endaweni yoko, ingeniso enjalo ibekwa phantsi kweentloko ezikhoyo ezisekelwe kwimibutho esekelwe kwimo yemisebenzi kunye nolwalamano phakathi komfundisi nomfundi. Iimeko ezininzi apho kusenziwa khona okuthengwayo, iimarike, kunye nabafundi basebenzisa ingeniso. Ngoko ke, ingeniso ifumaneka kwishishini okanye ingeniso.

Ishishini okanye umsebenzi

Umfundisi we-intanethi ophuhlisa uludwe lwezifundo, iintetho, ukhuthaza izifundo zabo, kwaye ufumana iimali ezithe ngqo okanye ngeplatfomu, umsebenzi ubumba i- iprojectsition[ okanye ishishini[ phantsi kweCandelo lama-28 loMthetho. Ingeniso iqokelelwa phantsi koMgaqo-mali [ ifumana ingeniso yeshishini okanye i-Octives"[[FLT]. Le ntloko ivumela ukunyuselwa kwazo zonke iindleko zoshishino ezisemthethweni zikhutshiselwe ngokupheleleyo kwaye zisetyenziswe rhoqo, ngokunjalo, ukuba umqeqeshi ufumana ii-ethenwa zemali ngaphandle kwengeniso, isenokufumaneka kwiZibonelelo ezisebenzayo ezikhoyo phantsi kolungiso, ngokokusetyenziswa kweprojeko.

Ukubekwa kweliso nokuhlawulwa kwerhafu

Ityala lerhafu eIndiya lixhomekeke kumgangatho wokuhlala womfundisi- ntsapho ongaphantsi kwecandelo 6 loMthetho weThala leTshuwa-mali. I-Resident ne-Ordinarily Resident [ROR:1] ihlawulwa kwingeniso yomhlaba wonke, kuquka ingeniso enikelwa kubafundi belizwe lasemzini. [[FLT:] [FLT:] Irhafu] ihlawulelwa irhafu kodwa ayiveli kwingeniso ekhoyo phakathi kwe-Indiya. I-NTPhondo i-NTP] ithenwayinwa nge-ekhohlo, kwaye kunye nengeniso [[FLT:] no-Retisssss (NRT) ehlawulwa yimali eninzi, kodwa ukuba ikho, ngaphandle kokuba i-mali e-Indiya ithenjiwe.

Iintlobo Zemfundo Efanele Irhafu

Uqeqesho lwangaphakathi lungafumana ingeniso kwimithombo emininzi. Uhlobo ngalunye kufuneka luchazwe kakuhle. Iindidi eziqhelekileyo ziquka:

  • Imali yentengiso [[FLT: 1] – intlawulo ethe ngqo evela kubafundi yokufumana iiklasi ezibhalwe kwangaphambili okanye eziphilayo.
  • Imali esuka kwintengiso yomxholo - ibhatala kwiqonga eliqulathe ikhosi yephepha-mvume yokusasaza (umz., imodemy's projekti).
  • Ukungenisa ingeniso – Ifumaneka kwizibhengezo eziboniswe kwiiwebhsayithi zemfundo yamahhala okanye iziqhagamshelanisi zobuLungu.
  • [[UMTL:0] Iinqanawa eziziinqanawa ezincinane kunye norhwebo lwequmrhu – ukubhatala ukusuka kumaqela esithathu ukukhuthaza iimveliso ngaphakathi kwemichako yendlela.
  • [[UMTL: 0] Iindleko zonyuso – Intlanganiso ezikwilungu elinye loqeqeshi zidityaniswe nokufikelela kwendlela.
  • Icala lezinto ezongezelelekileyo – Iincwadi, amaxwebhu eekhasi, okanye izixhobo zesoftware ezithengiswe ecaleni kwezifundo.

Zonke ezi risiti kufuneka zihlulwe ukumisela ii-lisithi ezinxilisayo ukwenzela iinjongo zerhafu. Obafundisi- ntsapho kufuneka bagcine iirekhodi ezahlukeneyo kumsinga ngamnye wengeniso ukulungiselela ukunika ingxelo echanileyo nokuqinisekisa ukuba akukho ngeniso ishiyiweyo.

Inkqubo yobhatalo nokuququzelelwa

Ukuthobela imithetho yerhafu yase-Indiya kubandakanya amanyathelo amaninzi: ukubhalisa, ukugcina iincwadi, ingeniso yecomtation, kunye nokulungisa iiRevolution. Ukungaphumeleli ukulandela naliphi na inyathelo kungamema izigwebo phantsi kwecandelo 234F, 270A, okanye 271.

Inani le-akhawunti esisigxina (PAN) kunye noBhaliso

Umfundisi ngamnye ofumana ingeniso yerhafu kufuneka abe nenombolo ye-Akhawunti ye-(NET). Ukuba umfundisi- ntsapho ukuphela kwe-propritio okanye umfundisi-mfono-mfono-mfono-mfono ngaphandle kwento eyahlukileyo esemthethweni, ehleli phantsi kwengeniso yayo yobuqu. Izinto ezifana ne-TD (FORM 16A). Ngaphandle komngcipheko we-TD)

Ugcino lweencwadi

Ukuba amarisithi amakhulu akwishishini lemfundo kwi-intanethi adlula 76,50 000 kuyo nayiphi na iminyaka emithathu ngaphambili, okanye ukuba ingeniso iyonke ingaphaya komlinganiselo osisiseko wokungakhululeki, umfundisi- ntsapho kufuneka agcine iincwadi ezichaziweyo zamatyala phantsi kwecandelo 44A. Noko ke, oogqirha bayakwazi ukuxhasa ucwangciso lwerhafu ngaphantsi kwecandelo [[FLT:] 44] [FLT] [25],50], oluthi luthi luthi xhaphaze kakhulu lunyuke uxwebhu olupheleleyo [[FLT], oluthekileyo lungamele lunyuke ngaphantsi kwecandelo 44,AA. Abafundisi abaninzi baseInterneeternethistiki bayakwazi ukuchaza ingeniso ekhoyo [[5] iingxelo zemali ezikhoyo nezingahlawuleni ezithe krafiki kakhulu.[5]

Ukubuya Ngerhafu

Umfundisi ngamnye ongeniso yakhe yerhafu ingaphezulu kumlinganiselo osisiseko (76,50 000 kubantu abangaphantsi kweminyaka engama-60 ku-FY 2023-24) kufuneka abhale phantsi irhafu ehlawulwayo. Ifomu esebenzayo ye-ITR ixhomekeke kwintloko yomvuzo nohlobo lwequmrhu:

  • [[UMTL:0] I-TITR-3 – kubantu ngabanye nakumalungu afumana ingeniso kwishishini okanye emsebenzini (ukuba akufanelekeli i-ITR-4).
  • [[NTL:0] I-ITR-4 (i-Sugam) - Kubantu ngabanye, ii-HUF, kunye neefemu (enye kune-LLP) ezikhetha irhafu yokufunxa phantsi kwecandelo 44AD, 44ADA, okanye 44AE.
  • [- – Ukuba ingeniso ivela kweminye imithombo, umvuzo, okanye ingeniso yekomkhulu (engeyonto iqhelekile kubafundisi abakhutheleyo).

Ukubuya kufuneka kugcinwe ngomhla ofanelekileyo: 31 Julayi kubantu abangafuni zincwadi, kunye 31 Oktobha kwabo bafuna uphicotho-zincwadi (kodwa ukuba ukhetha irhafu ekhutshiweyo, akukho bhanki ifunekayo, ngoko ke umhla ngu 31 Julayi).

Izithintelo ezivumelekileyo

Eyona nto ibalulekileyo ekujongeni imfundo kwi-intanethi njengeshishini okanye umsebenzi kukukwazi ukuthoba iindleko ezifanelekileyo.

  • Iindleko zezentengiso – umrhumo we-Internet, i-website eyamkelweyo, ubhaliso lommandla, iimvume ze-software ze-software (umz., izixhobo zokuhlela ividiyo, iinkqubo zolawulo lokufunda).
  • [[UMTL: 0] Ubalo kunye nohlahlo-lwabiwo – iikhompyutha, iikhamera, imibhobho, kunye nezinye ii-hardware ezisetyenziselwa ukudalwa kolwakhiwo. Uhlahlo-lwabiwo-mali phantsi kweCandelo 32 lungajongwa kwixabiso lempahla elixabisa ngaphezu kwama-55,000.
  • Iindleko ze-ofisi yasekhaya-A ulwahlulo olulinganayo lwerente, umbane, kunye ne-intanethi ukuba inxalenye yekhaya isetyenziselwa umsebenzi kuphela. Noko ke, ukucela irente kufuna uxwebhu olufanelekileyo kwaye kuxhomekeke ekuxilongweni.
  • [[UMTL:0] Ukuphawula kunye nezibhengezo – Iindleko zezibhengezo zezentengiso zezentlalo, iinkonzo zeSEO, kunye nezinto zonyuselo.
  • [[UMTHWALO] Iintlawulo zomsebenzi – ibhatala kubagcini- mali, amagqwetha, okanye abacebisi.
  • [[NKQUBO:0] Intlawulo yemali ehlawulwayo – Ukuba umfundisi- ntsapho uqulethe imvume evela kwabanye kwaye uhlawula ibhombu yasebukhosini.
  • [[UMTHWALO: 0] Imali yobhaliso – Imali yeplatform (umz., enokufundwa ngenyanga) ayifumaneki ngokupheleleyo.
  • [[UMTL:0] Travel nendawo yokuhlala – Ukuba uya kwiingqungquthela okanye kwiindawo zokusebenzela ezinxulumene nemfundo.

Ukongezelela kwiindleko zoshishino, abafundisi-mfundo banokunciphisa ingeniso ehlawulwayo ngokucela ii-asethi phantsi kweSahluko VI-A, njenge:

  • [[UKWENZIWA:0] Unyuso 80C – iinvestice kwiPPF, ELS, inkcitho yeinshorensi yobomi, njalo njalo, ukuya kutsho ku-761,50 000.
  • [[NT.:0] Unyuso 80D[FLT]-1] – iimali ze-inshorensi yempilo yobuqu kunye nentsapho (kususela ku-7625 000 okanye kubemi abaphezulu abangama-760,000).
  • [[UKWENZIWA:0] Ukunyuswa kwe-80TB[[FLTB:1] – ukukhutshwa kwemali yenzala ukuya kutsho kuma-760,000 kwingeniso yenzala evela kwimali egciniweyo yabemi abaphezulu.
  • [[UKWENZIWA:0] Uthutho 80G – ukunikezela kwimali ekhankanyiweyo nakwimixhesho yemixhesho.

Kubalulekile ukuphawula ukuba ukuba umfundisi- ntsapho ungumgcini-khaya, ezi zincopho zingasentla zisenokungafumaneki ukuze kufumaneke ingeniso engalawulwa yirhafu eIndiya. Kwakhona, nayiphi na indleko ekufuneka ixhaswe ngamatyala, ii-invoice, okanye iingxelo zebhanki. ISebe leMali yerhafu elingenisa imali lisenokungawavumeli amatyala angenazikhundla.

Irhafu yeNkxaso (GST)

Iinkonzo zemfundo zonxibelelwano zithathwa ngokweenkonzo phantsi kwe-GST. Isantya se-GST seenkonzo zemfundo sidla ngokuba yi-18% (HSN Code 9992 okanye njenge-SAC). Kodwa ke, kukho iimvume ezithile zokukhulula:

  • Iinkonzo ezilungiselelwe iziko lemfundo kubafundi, abafundisi-mfundo, nabasebenzi azikhuselwa kwi-GST, phantsi kweemeko. Noko ke, umfundisi- ntsapho wabucala ngamnye usebenza “ayiyo intlangano yemfundo” ngaphandle kokuba iqwalaselwe.
  • Iinkonzo zoqeqesho okanye zoqeqesho olulungiselelwe ngamaqumrhu angangeniyo kwimfundo azikho rhafu.
  • Ukurhweba ngaphandle kweenkonzo: Ukuba umfundisi- ntsapho unika abafundi abangaphandle kwe-Indiya izifundo ze-intanethi, inkonzo iyafaneleka njengendlela yokuthumela iinkonzo kwaye iyalinganiswa (akukho GST ukuba iimeko zihlangatyezwa). Noko ke, umfundisi- ntsapho kufuneka afumane iLetter of Undering (LUT) kwaye angafaka isiqwenga seTreasure yeGrashi yeMange.

NgoAprili 2025, umqobo wokubhalisa kwe-GST ngu-. [1620 lak aggreate frever' (8810 lakh kumacandelo odidi olukhethekileyo) kunyaka wemali. Xa ukujika kwi-intanethi yemfundo ye-intanethi kunqamlezo olulo nyaka, umfundisi-mfundo kufuneka abhalise iGST kunye nefayile nyanga nganye okanye ngokubuya kwayo. Kubalulekile ukujika kwimijelo yengeniso eIndiya. Ukuba umfundisi-gcuntsla ithengisa iindlela ngemigangatho efana ne-Udemy, iqonga umgangatho unokuba noxanduva lwe-GST ngezantsi phantsi kolwazi kunye nogcino-gcino-lwazi okanye i-data (OARGAR) ulawula ukuba iplatifomu isekelwe ngaphandle kwe-Indiya. Ngoko, abaqeqeqeshi befumene iimali ezimele ukuqinisekisa ii-GSTST prognovolue.

Ukuthatyathwa kwerhafu kuMthombo (TDS) ekubhalisweni

Abaqeshwa badla ngokuhlawulwa iTDS emva kokuhlawulwa kweqonga okanye umhlawuli.

  • [[NTLT:0] Ukunyuswa komvuzo -TDS kwimirhumo yobuchule okanye yobugcisa. Ukuba umfundisi- ntsapho uthathwa njengonobuchule (umz., umfundisi- ntsapho, umgcini-khaya, umdali wolwakhiwo), umbhatalo kufuneka asuse iTDS % [uvuselelo ku-10% ye-FY 2023-24; 10% yeingcali). Oku kusebenza xa intlawulo igqithisela-69,000 kunyaka wemali.
  • [[NTL:0] Ukuqulunqwa 194C-TDS kwintlawulo kwizindlu/ii-subtrace medicators. Ukuba umfundisi- ntsapho usebenza njengekomishini yokunikezela iinkonzo zophuhliso, i-TDS ingasuswa kwi-1% (yabantu ngabanye/i-HUF) okanye 2% (yabanye) ukuba intlawulo enye ingaphezulu kwe-630,000 okanye i-aggregate ingaphezulu kwe-2001,00 000.
  • [[NTL:0] Unyuso 194R – iTDS kwiinzuzo okanye kwi-perquisites kwishishini okanye emsebenzini. Ukuba umfundisi- ntsapho ufumana i-software yamahala okanye izixhobo kwiqonga, iqonga lingasusa iTDS kwixabiso.

Abafundisi kufuneka baqokelele iziqinisekiso ze TDS (Form 16A yonyaka we 194J, Ifomu 16 yomvuzo, njalo njalo) kwaye banike ingxelo ye TDS ityala ngexa inyuswayo ngexesha lokubuyiselwa. Ukuba i TDS ikhutshwe ngesantya esiphezulu ngenxa yokungaphenduli kwe PAN, umfundisi angabiza i-frest ngokufaka imbuyekezo, kodwa kufuneka aqinisekise ukuba i-[MP idityaniswe ukuphepha iincopho eziphinda-phindiweyo.

Kwintlawulo yerhafu yangaphandle (umz., Udemy, Skilltrare), iqonga lingangadensi iTDS yaseIndiya kwiimeko ezinjalo, umfundisi- ntsapho umele ahlawule irhafu yangaphambili ukuba ihlawulwa yonke irhafu ingaphezulu kwe-7610 000 ngonyaka wemali. Irhafu ephambili ihlawulwa kwii-instances ngoJuni 15 kuSeptemba, 15 kuDisemba, kunye no-15 kweyeThupha kaMatshi. Ukungaphumeleli ukuhlawula irhafumfa ephambili phantsi kweCandelo 2343B ne-23494C.

Ukukhathalelwa kwerhafu yezizwe ngezizwe

Abahlohli abaninzi baseIndiya batsala abafundi abavela kwamanye amazwe okanye iileta zemvume baye kwiiplatifomu zamazwe angaphandle.

Umthombo Wengeniso Nokuhlawulwa

Ukuba umfundisi-mali ongumIndiya ufumana ingeniso evela kumfundi wasemzini, ingeniso idla ngokuhlawulwa eIndiya (esekelwe kwindawo yokuhlala). Noko ke, ukuba umfundisi- ntsapho unendawo esisigxina (PE) kwilizwe lasemzini, elo lizwe lingahlawula irhafu yengeniso. Inkokhelo ephindwe kabini ingumthetho we-Indiya ebhatala amalungelo okuhlawula irhafu phakathi kwamazwe asemzini. Umzekelo, i-Indiya-USA DTAA inikela ukuba ingeniso yeshishini ihlawulelwe kwilizwe lasemzini ngaphandle kokuba i-PE ikho. Irhafu ye-intanethi ingahlawulwa yi-PE kuphela. Umfundisi-lothotho wamazwe angaphandle unokuthi athengeyo irhafu yerhafu yerhafu eIndiya ngenxa yerhafu engaphandle. Umzekelo, u-DTAA. Umfundisi-Educator umele agcine ubungqina berhafu yamazwe asemzini, njengoko ebuyisela irhafu yerhafu kwilizwe lasemzini.

Ukungahlawuli Irhafu Ngamaqela Angaphandle

Iiplatfomu zangaphandle ezifana ne-Udemy (esekelwe eIreland) kufuneka zithintele irhafu kwilizwe lazo elisemaphandleni kubafundisi bamaIndiya. Phantsi kwe-Indiya-Ireland DTAA, ukuncama irhafu kwizikhulu zobukumkani (ukuba ingeniso igqalwa njengeyasebukhosini) zingabekwa kwi-15% okanye 20% kuxhomekeke kwindalo. Noko ke, abafundisi abaninzi baphatha ingeniso yabo njengengeniso njengengeniso yeshishini, hayi njengengeniso, isenokutshintsha iimfuno zokuzibopha iimfuno. Kuyacetyiswa ukuba abafundisi-custotle banikele nge-odecracy okanye i-F (kuba abangeyoMphathi-nkulu) bayazi) ukuthoba ngexabiso eliphantsi kweDTAA. Urhulumente waseIndiya ujongeneerhafulo enjalo, kwaye kufuneka abuze ugqirha oqeqeshileyo kwirhafu ephuma-rhafu yamazwe ngamazwe ngamazwe ngamazwe ngamazwe ngamazwe okanye ulawulo.

UMthetho woLawulo lweNguquko yamazwe angaphandle (FEMA)

Ukufumana imali yangaphandle kwiinkqubo ze-intanethi kungabangela izibophelelo phantsi koMthetho woLawulo lwe-Exchange yeMasipala, 1999. Ukuba umfundisi- ntsapho wamkela ii-Remitances ngasentla kwe-765 lakh ngentengiselwano, ibhanki ingafuna iFomu A2. Ukongeza, umfundisi- ntsapho kufuneka aqinisekise ukuba i-lisithi iyangena kwibhanki egunyazisiweyo kwaye ichazwe kwimbuyekezo yerhafu. Ngoxa i-FEMA inganyanzelisi irhafu, engabhatanga irhafu, engayixhasi i-aknoloji ingakhokelela kwisohlwayo.

Iimpazamo Eziqhelekileyo Nendlela Yokuziphepha

Ngokusekelwe kumava asentsimini, izihlandlo eziliqela abahlohli be-intanethi badla ngokubambisa imigibe.

  • Ukungagcini ii-akhawunti ezohlukeneyo – ukuxuba imali yobuqu neyoshishino kwenza kube nzima ukulandelela nokhuselo lophicotho-zincwadi. Vula i-akhawunti yebhanki kunye nekhadi lokuthenga ngetyala ukwenzela ishishini lemfundo.
  • Ukubhalisa i GST xa umqobo unqamlezene – abafundisi- ntsapho abaninzi abancinane bacinga ukuba bakhululekile kuba besebenza ngokobuqu. Xa ukujika kungaphaya kwe 7620 lakh, ubhaliso lwe GST luyimfuneko. Ubhaliso olulibazisekileyo lungaphumela kwityala le GST kwimiqathango nesohlwayo yangaphambili.
  • [[NTL:0] Ekwayiphosileyo iTDS kwintlawulo yeqonga ------nakuba iqonga langaphandle alithathi thuba le TDS, umfundisi- ntsapho kufuneka aquke ingeniso eninzi xa ebuya aze ahlawule irhafu ephambili ngokufanelekileyo. Ukuqikelela ukuba “akukho TDS eyahlawulwayo” asisiso isizathu esilungileyo sokungahlawulwa.
  • Azifuni zonke izinyuko ezifanelekileyo – Abaqeqeshi basoloko belibala ukufumana iofisi yasekhaya, i-Intanethi, kunye nokwehla kwexabiso lesixhobo. Qinisekisa ukuba zonke ii-lisithi zigcinwa kwaye zicaciswe.
  • Ingeniso ebekwa ngokwamaqela njengoko ingeniso yamakomkhulu ifumene [ - Abanye abafundisi-mfundo bakujonga ngokuphosakeleyo ukuphuhliswa kwezifundo njengokuthengisa iprojekthi yogunyaziso kwaye banike ingxelo yengeniso yemali njengengeniso yamakomkhulu. Ngaphandle kokuba umfundisi uthengisa wonke uxwebhu olusemthethweni ngokupheleleyo (enqabileyo), ingeniso yingeniso yendalo.
  • Ukukhangela phambili ityala lerhafu - Ukuba iTDS ayiwugubululi wonke umrhumo werhafu, irhafu yangaphambili kufuneka ihlawulwe. Ukungahlawuli okanye ukuhlawula emva kwentlawulo ityala lenzala phantsi kwamacandelo 234B, 234C, kwaye ingabangela isohlwayo phantsi kwecandelo 271C ukungaphumeleli ukukhulula irhafu/ukuqokelela (kunye nakwelo candelo elisebenza kumgangatho osezantsi, kodwa umgaqo usebenza kwicandelo lobuqu).

Isiphelo

Irhafu yengeniso evela kwizifundo ze-intanethi kunye namaqonga emfundo eIndiya ifuna abafundisi ukuba bahlale behlaziyiwe ngemithetho ejikelezayo kunye neenkcazelo zomthetho. Isitshixo sokuthobela ixhomekeke kulungelelwano olufanelekileyo lwengeniso, ukugcinwa kwengxelo yebhaso, ukuqokelelwa kwemali ngexesha elifanelekileyo, kunye nolawulo olusebenzayo lweGST kunye neTDS. Njengoko urhulumente eqhubeka efaka imigaqo yerhafu kwaye eqiniswe kakhulu kwingeniso yemali, abafundisi-bafundisi-ngaxhomekeki kwicebiso eliqhelekileyo. Ukusebenzisa igosa elifanelekileyo eliqhelekileyo elinobuchule bomdla wemali okanye i-mali ekwi-mali esetyenziswayo kuyancotsheni. [[F1] i-FF1] icet. [FFF] ekhoyo, i-effective translance transfective [5] i- TT]