Ukukhuthazwa Kwemibutho Yolawulo EIndiya

Ingeniso efunyenwe kwimvume nezinye iintlobo zezinto zemfundo (IP) ezifana nemithetho yamalungelo asemthethweni, iinkcazelo zorhwebo, kunye nezicwangciso ziphantsi kwemithetho ethile yerhafu phantsi koMthetho we-Indiyaian Inhome Taxies, 1961. Abayili, isiqalo, amashishini asunguliweyo, amashishini asunguliweyo, okanye ukudlulisela ii-IP zempahla. Eli nqaku linikela iinkcukacha ezipheleleyo, ukuyiqonda le mithetho ibalulekile ukuqinisekisa ukuba ikhokelelwa kwerhafu nokuqinisekisa ukuthotyelwa kwayo. Ukuphathwa kwerhafu kuyahluka ngokusekelwe kwindlela eyiyo ingeniso yemali, ingeniso, ingeniso, okanye ingeniso yemali yekomkhulu, kunye nengeniso yemali yomnikezi-rhafu. Eli nqaku linikela irhafu esemthethweni, isikhokelo kwirhafu yengeniso ye-IP, kuquka neenkokelo, kunye neemfuno zemali ezifunekayo.

Uhlelo lwezibonelelo zeMali

Phantsi koMthetho weMali weTsholotho, ingeniso efunyenwe kwii-IP zenza iindidi ezintathu ezibanzi: ingeniso yobukumkani , ingeniso yeshishini [, okanye inzuzo ekhoyo ye-patroli [[[FLT]]. Uhlelo olulungileyo lumisela umyilo osebenzayo werhafu, izixaso, kunye nezibophelelo zokunika.

Ingeniso yasebukhosini

Imali yobukumkani ifunyenwe ngenxa yokusetyenziswa, okanye ilungelo lokusetyenziswa, imvume esemthethweni, uxwebhu olusemthethweni, uphawu, ukwenziwa, okanye enye i-IP. Icandelo 9(8)(vi) loMthetho lichaza ubukhosi ngokubanzi, kuquka ukuqwalaselwa kokudluliselwa kwawo onke amalungelo okanye nawaphi na amagunya abhekiselele ekulawuleni, ekusunguleni, kwimodeli, kwimodeli, inkqubo efihlakeleyo, okanye inkqubo. I-Royal ehlawulwa ngummi kwingi engengomphathi ikwaphantsi kokuphosa irhafunxa phantsi kwecandelo 1944 (kubemi) okanye icandelo 195 (lonke abemi abangengomninimbutho).

Ingeniso yeshishini

Xa umnini we-IP esebenzisa i-asethi kwikhondo eliqhelekileyo lorhwebo, lokwenza, okanye lemisebenzi, ingeniso efunyenweyo ithathwa njengengeniso yeshishini. Umzekelo, inkampani yezonyango enelungelo lokufumana iziyobisi nokwenza imveliso ize ithengise ukuba iziyobisi ziza kuphatha ingeniso njengengeniso yeshishini, ixhomekeke kwixabiso elisezantsi lerhafu yenkampani. Ngokufanayo, ingeniso efumaneka ngokubandakanya ukusetyenziswa kwemali yobugcisa inokuthathwa njengengeniso yezoshishino kunokuba ithatyathwe njengeyasebukhosini.

Ikomkhulu Liyazuza

Ukuthengiswa okanye ukudluliselwa kwemvume okanye komgunyaziso woxwebhu kunganyusa ingeniso yamakomkhulu, ukuba i-IP ithathwa njengempahla enkulu (umzekelo, hayi njenge-stock-in-trade). Ixesha lokuphatha limisela ukuba ingeniso ifutshane okanye i-aftime-meters (igcinwe iinyanga ezingama-36 okanye ngaphantsi) okanye ixesha elide (igcinwe ngaphezu kweenyanga ezingama-36). Ingeniso zekomkhulu lexesha elipheleleyo kwintengiso yegunya lifumana irhafu esezantsi ye-20% ngeenzuzo zophawu, ukwenza ugcino-rekhodi lwexabiso kunye nomhla obalulekileyo.

Ubhatalo lobukumkani olusuka kubaPhathi-zincwadi nakubabhali-zincwadi

Ingeniso yobukumkani evela kwi-IP ihlawulwa phantsi kwentloko “Ivela kweminye imithombo” ngaphandle kokuba umhlawula-rhafu ubandakanyeke kwishishini le-IP engenisa irhafu, apho isenokuhlawulwa njengengeniso yoshishino. Imali yerhafu esetyenziswa kumntu ohlala kuyo isekelwe kwixabiso elithe rhoqo lesiqwenga okanye imigangatho yenkampani. Noko ke, urhulumente okhethekileyo ovumela irhafu ukho kwingeniso yowiso lwasebukhosini phantsi kweCandelo 115BBF loMthetho we-Invotation Trection.

Icandelo 115BF – iCancessional Taxis

Ithathiwe nguMthetho weMali 2016, iCandelo 115BF linika umlinganiselo werhafu ohlawulwayo we 10% (ulwandiso olusebenzayo lwemali ekwimali yobukumkani efunyenwe kwimvume ephuhlisiweyo nebhalisiweyo eIndiya. Ukufaneleka, imvume yokugunyaziswa kufuneka inikwe phantsi koMthetho wePatants, 1970, kunye nomhlawula irhafu kufuneka abe yinyani kunye nowokuqala ukwenziwa kwenkcitho, okanye umtyunjwa waleyo wemali efunyenweyo. Inzuzo yegunya isebenza kuphela ekunikweni kwemvume apho onke amalungelo ebhaso angenayo nayiphi nayiphi na enye inzala. Eli lungiselelo likhuthaza ukuba isibonelelo sasekhaya sifumane irhafuzelo.

Ulawulo olusuka kumaphepha-mvume kunye nenye i-IP

Imikhosi ephuma kumalungelo ombhali (umz., umbhali, umculo, okanye i-software) ihlawulwa phantsi kwemiqathango eqhelekileyo ngaphandle kokuba uxwebhu olusemthethweni lusetyenziselwa injongo efanelekela “ubukumkani” phantsi kwe-Profece Recorance Actrivement (DATAA) nelizwe elinika ixabiso eliphantsi. Ngokufanayo, izalathiso kunye nemfumba yobukumkani zihlawulwa njengengeniso yeshishini okanye ezinye imithombo, kunye nohlahlomelo lwenkcitho lwenkcitho ukuba ayikhethi Icandelo 115BF. Ngokufutha irhafuthelwa iCandelo le-19444 systems isetyenziswa kwi 10% yabahlali be-ofisi (yobukhosi) nangaphantsi kweCandelo 195 kwabangengoomphathi.

Ukuhlawulwa kweNkosana Ingeniso Yorhwebo

Xa imvume, uxwebhu olusemthethweni, okanye uphawu lobumnini luthengiswa njengemali yekomkhulu, urhwebo lutsala ingeniso yerhafu. Ukubala kulandela imigaqo esezantsi: inkcitho yokuthabatha ixabiso lokufumana (enokuthi ingabikho ukuba izenzele yona) kunye nazo naziphi na iindleko ezithe zafunyanwa ukufuduswa.

Ukugcina ixesha kunye nerhafu

Ukufumana imvume yamalungelo asemthethweni kunye nokufumana amalungelo asemthethweni (ukurhoxisa i-software?), ixesha lokufumana ingeniso yemali eshicilelweyo yexesha elide liyi iinyanga ezingama-36]. Ukuba i-IP igcinwe ngaphezu kweenyanga ezingama-36, ingeniso ikwixesha elide kwaye irhafulwe ngexabiso elingaphezulu kwelama-63, ingeniso ifumaneka kwixabiso eliphantsi kwemali epheleleyo. Ukuyila i-IP kuvela kucelomngeni: iindleko zokufumana imali eninzi, kodwa iindleko ezihlawulwa ngaphambi kokudalwa (g. R&D), iindleko ezincinane (ezi-mali ezikhoyo zeenyanga ezingama-6), ingeniso zonyuko zinokusetyenziswa kwaye zisetyenziswe njengemali ehlawulwayo eqhelekileyo, ngokokwenziwa kwemali ekhutshisiwe ngokwemali ekhuthaneyo.

Ezibalulekileyo

Ukuphuma ekuthengisweni kwemvume esemthethweni ngumenzi apho imvume iyinxalenye yeshishini idla ngokuthathwa njengengeniso yeshishini kunokuba ingeniso yemali, ingakumbi ukuba umenzi weBhunga ubandakanyeke ngokuthe rhoqo ekuthengiseni imvume. ISebe Lerhafu lingasebenzisa “injongo yomhlawula-rhafu” kunye nomgaqo“ wokurhwebiswa kwemali.” Ukongeza, ukufuduselwa kwemvume phantsi kwephepha-mvume, apho ubunikazi bungadluliswanga/indlu yasebukhosini, hayi ukuthengiswa.

Ingeniso yeSebe

Ingeniso epheleleyo evela kwimisebenzi enjalo ingumvuzo weshishini nerhafu kwingeniso esebenzayo okanye kumgangatho ofanelekileyo. Kodwa ke, iintlawulo ezibalulekileyo zikhona kwinkcitho yeR&D evelisiweyo ekuveliseni imvume esemthethweni. Phantsi Ukunyuka 35(2B)[222] [iingeniso [iii-aFLT] [[22] [iiiiiiiiiiprojekthi] [[FLT]] [iiiiiii-afgstiki] [iiiiiiindawo ezikhoyo] [[22] [iiiiiiiiiiiiiii-AB] [[FLT] [iiiiiiiiiiiiiii-222] [iiiiiiiiiiiindawo ezincinane] [imali ephantsi kwemali ephantsi kwemali ephantsi kwemali engu-R20], ingabangwayokunyuzi-20, i-20.

Abaceli Berhafu Bokudala Izinto Ezithile EIndiya

Urhulumente wase-Indiya uzise amalungiselelo aliqela okukhuthaza ukuphuhliswa nokuphuhliswa kwe-IP.

Icandelo 35(2B) – Ukhutsho olukhulu lwe-R&D

Iinkampani ezivunywa liSebe lophando lwezenzululwazi nezoshishino (DSIR) zikhupha ingeniso okanye inkcitho yekomkhulu (ukudibanisa umhlaba nezakhiwo) kuphando nenkqubela-phambili kwindlu zingafuna isincono se 100% yenkcitho (engaphambili eli- 150% kodwa liyaqhubeka lifumaneka njengesaziso ngasinye?). Inkcitho iquka intlawulo, ii-combumbuzo, kunye nezixhobo ezisetyenziselwa i-R&D. Oku kunciphisa ixabiso elisebenzayo lokuvelisa i-ompectives ezintsha nezinye i-IP.

Icandelo 35AB – Ukhuthuzo lweNkcitho

Ukuba umhlawula irhafu ungenisa inkcitho yemali ephambili ekufumaneni amalungelo asemthethweni okanye ubuchule obuthile, inkcitho ingakhutshwa ngokulinganayo ngezahlulo ezingaphezulu kobomi obuluncedo be-active (umzekelo 6 ukuya kwishumi leminyaka) njengecandelo ngalinye 35ABB. Oku kuyasebenza nokuba inkcitho enjalo ithathwa njengekomkhulu kwindalo. Qaphela ukuba iCandelo 35ABB ifanele ukwazi-endlela, hayi ukuchaza apho uvavanyo lusebenzisa khona imvume kwishishini.

Isalathisi somsebenzi wePhondo

IPatants, amalungelo asemthethweni, iiphawuli, ilayisensi, namanye amalungelo eshishini okanye ezorhwebo endalo efanayo zithathwa njengezingenakuthelekelelwa ngenjongo yokuhla kwexabiso lemali phantsi kwecandelo 32. Umhlawuli werhafu ofumana imvume esemthethweni komnye umbutho angazibanga ehla ngexabiso elimiselweyo (25% njenge-Inhoomment Post Resol, 1962) kwixabiso elibhaliweyo eliphantsi. Le yinkcitho ephawulekayo, ingakumbi kwiinkampani ezithengeneyo IP.

Isakhiwo esikhethekileyo sobukumkani obuphezulu (Unyuso lwe-115BF)

Njengoko kuchazwe ngasentla, oku kunika irhafu ephantsi ye-10% kukumkani ombini onegunya elipheleleyo, ngaphandle kokunconyelwa kwentelekelelo. Oku kuyingenelo kubayili ngabanye kunye neenkampani ezineendleko ezincinane ezinxulumene nemvume. Lilungiselelo elinyuliweyo; umhlawula irhafu angakhetha ukuhlawulwa phantsi kwemiqathango eqhelekileyo (kunokuhlawuliswa kwenkcitho) ukuba kuyingenelo.

Izivumelwano zerhafu ezibini zehlabathi (DTAA)

I-IP edityanisiweyo emdeni wesibonda sokunqamleza i-IP , efana nemali ehlawulwa yinkampani yaseIndiya kwi-inshorent yomnye umqeshwa wamaIndiya, iphantsi komthetho werhafu kunye nomthetho we-DTAA osebenzayo. I-Indiya ilandela umthetho osisiphelo solawulo [[[FLTLT:1]] kukumkani, apho izikhulu zikhutshwa khona eIndiya zinokuhlawulwa phantsi kwecandelo 115A. Noko ke, isantya sokuhlawula irhafu engekho ofisini okanye kwenye indawo siphantsi kwemeko ye-DTAA ukuba i-a ikhonjiwe yinzuzo eluncedo.

Amalungiselelo e-DTAA angundoqo

I-DTAAAAS Eninzi njengento yokuba i-Indiya ityikitye ichaza “iintlobo ezithile” ngokubanzi, isoloko iquka intlawulo yokusetyenziswa kwemvume, iimpawu, izikhuseli, kunye nolwazi-ndlela. Izivumelwano ezininzi zilinganisela umlinganiso wokubopha irhafu ukuya kwi 10% okanye kwanethontsi (umz., 5% kwiintlobo ezithile). Umzekelo, i-Indiya-USA DTAA inika irhafu ye-10% kwi-ofisi yobukumkani, ngelixa i-Indiya-UK DTAA inemin-DtaA imilinganiselo eli-10%. Kodwa ke, ukubeka umdibaniso wesivumelwano osezantsi, ummeli wasemzini kufuneka abe ngolungileyo kwaye avumelane neemfuno zoxwebhu (FF, i-ASCTSCS, etc.).

Ummiselo osisigxina (PE)

Ukuba i-intwalar engeyonkokeli ifunyenwe ine-PE eIndiya esekelwe kumlinganiselo wemisebenzi enxulumene ne-IP, ingeniso yasebukhosini ingabalelwa kwi-PE kwaye irhafu njengengeniso yoshishino kumgangatho ophezulu wequmrhu. Ubalo lononophelo lokubamba i-IP kunye namalungiselelo okulungisa i-intwala kufuneka ukunqanda ukuchanabeka okungacwangciswanga kwe-PEE.

Ukusebenzisana Nokungasiphathi Irhafu

Ukuthotyelwa ngokufanelekileyo kwerhafu efunyenwe kwimvelaphi (TDS) kubalulekile kwintengiselwano ye-IP. Ukungaphumeleli ukukhupha iTDS kungaphumela ekungavumelini iindleko nezohlwayo.

IMITHOMBO ENOKUNIKELWA ABAKHELI

Phantsi kweCandelo 194J, nawuphi na umntu ohlawula ubukumkani kubemi kufuneka adect TDS ngesantya se 10% (njengokweFLT:1] [ngeFY 2024-25], wanyuka ukuya ku 10% ukusuka ku 2%? ngenene isantya sitshintshile kwiminyaka. Ngokwexesha lakutshanje, iTDS u/s 194J yi 10%.)

IMITHOMBO EPHAMBILI

Ukuhlawulwa kwemali eyenziwa kubantu abangengomongameli, iTDS ikhutshiwe phantsi kwecandelo 195 ngokwexabiso lokusebenza (elinokuba li-10% phantsi kweCandelo 115A okanye umyinge wesivumelwano ophantsi). Umhlawulayo kufuneka afumane isiqinisekiso esiphantsi sokubopha isiqinisekiso kumphathi-mikhosi ozinzileyo ukuba isantya sesivumelwano sisezantsi. Ngaphezu koko, lowo ongengomphathi-mthetho kufuneka avumelane nenkqubo yokuzibiza ngeengenelo zesivumelwano.

Isalathisi somsebenzi

Ingeniso yobukumkani kunye neendleko kufuneka zichazwe ekubuyiseni kwerhafu kunye neenkcukacha ze-TDS ekhutshiweyo. Iinkampani zifuneka ukuze ii-akhawunti zazo ziphicothwe phantsi kweCandelo 44AB ukuba ukujika kwazo kugqithe kumda. Izivumelwano ze-IP, ubalo, kunye nezibalo zobukhosi kufuneka zibhalwe ukuphengulula ukudlulisa amagunya akwimeko yentengiselwano enxulumene necawa.

Ukunikezelwa kwerhafu ngendlela ecwangcisiweyo

Ukuqinisekisa ukuba iziphumo zerhafu zifanelekile, abanini-mali abasemthethweni nabanini--IP kufuneka baqwalasele ezi ndlela zilandelayo:

  • Abathathi-nxaxheba njengenkulu iAsets – Ukuba injongo kukutyalwa kwexesha elide, ukugcina imvume njengemali yekomkhulu ngaphezu kweenyanga ezingama-36 ukuncedisa ekufumaneni irhafu ephantsi yekomkhulu yexesha elide kunye nesalathisi.
  • [[FLT: 0] Icandelo 115BF yePatant Royal - Thelekisa irhafu esebenzayo phantsi kwemiqathango eqhelekileyo (ngokucofwa kwendleko) ngokunxulunyaniswa nemvume ye 10% kwikumkani egqithisileyo. Iimvume ezisezantsi, umyinge wokuxolela ulungile.
  • [[UMTL:0] Ixabiso le-R&D ---isebenzisa ngokufanelekileyo indleko zemvume ezizenzekeleyo ukuseka isiseko sexabiso lokufumana intlawulo yekomkhulu kwixesha elizayo, nokuba unyuselo lwangoku phantsi kwecandelo 35(2AB) luyafumaneka.
  • [[NTL:0] Ukusetyenziswa komda ophakathi komda othe tyaba ngokucokisekileyo – Sebenzisa ulawulo lwerhafu lwentlawulo nge-DTA njenge, qinisekisa ukuba ubunikazi obuluncedo, kwaye phepha umngcipheko we-PE.
  • [[UMTL:0] Gcina iingxelo ezipheleleyo – Gcina ii-invocies, izivumelwano, amaxwebhu e-R&D, kunye neengxelo zasebukhosini ukuxhasa ukuhlaziywa nokukhusela kwii-Picols zerhafu.

Isiphelo

Irhafu yengeniso evela kwimvume nempahla engoogxala-mali eIndiya yindawo efuna ulungelelwaniso olucoselelekileyo lolwahlulo, iintengiso, kunye nokuthobela umthetho wasekhaya kunye nezivumelwano zerhafu. Ngoxa urhulumente enikela izindululo zerhafu ezifana nexabiso lerhafu elivunyiweyo phantsi kweCandelo le 115BF kunye nezincopho ezityebileyo kwinkcitho yeR&D, imithetho edityanisiweyo yokungahlawulwa kwerhafu nokuthunyelwa kwerhafu kunye nokuthunyelwa kweprojekthi kumsebenzi. Abanini-mali, nokuba ngabantubi okanye iinkampani, kufuneka baququzelele noo oyena baqeqeqeqeshiweyo berhafu lerhafu ngokufanelekileyo, baqinisekisa ukuthobela okufikelelwa ngexesha elifanelekileyo, nokusebenzisa i-TDS ukuthobela inzuzo ekhoyo yerhafu. Ukugcinwa kwemityiso-Rhafu kunye nemigaqo ye-oki.

Ukuphinda ufunde, bhekisa kumbhalo osemthethweni woMthetho werhafu weMali kunye nemithetho enxulumene nayo: Icala lerhafu eliphathekayo , iofisi yeGeneral of Patants, Izicwangciso & Lamp; Trade Arks, kunye Ibhodi yerhafu neCRC yemisebenzi yemicimbiso enxulumene nemisebenzi ye-IP engenisiweyo.