Isingeniso

Ukubika impahla yakwamanye amazwe neholo lentela yaseNdiya kuye kwaba isibopho esibaluleke kakhulu ezakhamuzini zaseNdiya ezinakekela izinzuzo zemali kwamanye amazwe. Umbuso wentela wamaNdiya, ikakhulukazi ngemva kokusungulwa kwe-Black Money (Izimo Ezingathandeki Zangaphandle ne-Asseti) kanye nokubekwa kwe-Pasch Act, 2015, kudinga ukudalulwa okuqinile kwemali neholo lamanye amazwe. Ukungavumelani nentela kungadonsa izijeziso ezinzima, kuhlanganise nokuchukulu. Lesiqondiso esibanzi sichaza izimfuneko, izinyathelo ezilandela inqubo, izihibe ezivamile, nezijeziso ezihlobene nokubika intengo yemali neholo yakwamanye amazwe, okuqinisekisa ukuba uhlale uhambisana nemithetho yentela yaseNdiya.

Ukuqonda Izimfuneko Zokubika

Ngaphansi kwe-Inhome Tax Act, 1961, wonke umuntu ofanelekela ukuba isakhamuzi futhi ahlale khona (ROR) eNdiya kumelwe athulule impahla yakhe yangaphandle nenzuzo yayo eManda e-Inhoo Leath Return (ITR). Isibopho esibikwayo siyasebenza kungakhathaliseki inani lemali ekhona noma inzuzo yemali. Ngisho ne-akhawunti yebhange engasasebenzi enobukhulu obuncane kumelwe ishiwo. Ngokuphawulekayo, uma uphethe impahla yangaphandle noma uthola inzuzo emthonjeni ngaphandle kwe-Indiya, kumelwe ubhale i-ITR-2 noma i-ITR (usekelwe entweni ewufanele) futhi uphelelise izimiso ezifanele.

Obani Okudingeka Babike?

  • I-Redinetic ne-Rdinarint (ROR): Kumelwe babike yonke impahla nemali yakwamanye amazwe emhlabeni wonke. U-Resent kodwa hhayi ngokulandelana no-ROR (ROR) akudingeki ukuba babike impahla yangaphandle (ngaphandle kwemali ekhokhwa intela) kodwa kufanele baqinisekise isikhundla sabo unyaka ngamunye.
  • Non-Residents (NR): Akufunekanga ukudalula impahla yangaphandle ebuyayo yamaNdiya ngaphandle uma enezinhlobo ezithile zeholo ezikhokhelwayo eNdiya.

Ukuzimisela kwesikhundla sokuhlala ngaphansi kwe-Inday Taxis Act engu-6 ye-Intername Tax Act kubalulekile. Umuntu uhlala eNdiya uma ehlala eNdiya izinsuku ezingu - 182 noma ngaphezulu ngonyaka ongokwezimali, noma izinsuku ezingu-60 (ngaphandle kwezi) nezinsuku ezingu-365 eminyakeni emine eyandulelayo. Izimo ezengeziwe zisebenza esimweni se-RNOR.

Izinhlobo Zezimo Zakwamanye Amazwe Okumelwe Zibikwe

I-Asethi yase-Orvene (Schepula FA) idinga ukwaziswa okuningiliziwe ngempahla ngayinye yangaphandle. Ngezansi kunezigaba eziyinhloko:

  • Ama-akhawunti angaphezulu: Ukugcinwa, indawo yamanje, engashintshiwe, noma iziphi ezinye i-akhawunti ezigcinwe ngaphandle kwe-Indiya, kuhlanganise nama-akhawunti lapho uyisibambisi noma isisayithi.
  • [ Ama-akhawunti emali:[ Ama-akhawunti e-Custodial, ama-akhawunti, ama-akhawunti ahlanekezelwe, nanoma yiyiphi i-akhawunti enakho okungokwezimali.
  • ukulingana nokufakwa kwezikweleti:[ amasheya, izibopho, imali, ama-ETF, nezinye izikweleti ezisohlwini lwezimali zakwamanye amazwe.
  • [[I-FLT:0] I-Policies: umshuwalense wokuphila, iziphakamiso, noma ezinye izinqubo ezikhishwa yizinshuwalense zangaphandle, kuhlanganise namasuntswana adilikayo.
  • Isakhiwo esingenakususwa esingaphandle kwe-Indiya, kungakhathaliseki ukuthi indawo yokuhlala, ezentengiselwano, noma izwe.
  • [[Ukwethemba:0] Ukuthemba kanye nezakhiwo: Isithakazelo esizuzisayo ekuthembekeni noma ezindaweni zangaphandle, kuhlanganise namalungiselelo aguqukayo noma angaguquki.
  • Izaneliseko zebhizinisi:[ Umnini wezwe langaphandle njengelungu lenkampani yenkampani ye-Libated Liaty (LLC), noma umqondisi wenhlangano yezizwe.
  • I-Assethi Ezingamanani: I-Crypturrencies, NFT, kanye nezinye izinto zobuchwepheshe ezisezinhlabeni zemali ezifakwa kwezinye izindawo noma ezindaweni, manje ezidinga ukuthululwa ngaphansi koMthetho weTaxi ye-Inhome (njengoba kunezinguquko zamuva).
  • Noma isiphi esinye i-Atting: noma isiphi esinye isici semali noma esingesona esisefayinani esingadwetshwanga ngenhla, kuhlanganise nezinsimbi eziyigugu ezigcinwe ngaphandle, itshe eliyigugu, eliyigugu, noma eliqoqiwe.

Ukubika Iholo Lakwamanye Amazwe

Iholo lakwamanye amazwe kumelwe libikwe esimisweni esifanelekile se-ITR, ngokuyinhloko iShedyuli FSI (Inzuzo yangaphandle) ne-Shedynal TR (Usizo lwe-Tax). Izigaba zemali etholakalayo zihlanganisa:

  • Uma uthola imali etholakala emsebenzini wakwamanye amazwe (kuhlanganise nama - accessia, i - persites).
  • Imali eyayitholakala ebhizinisini noma emsebenzini yayitholakala ngaphandle kwaseNdiya.
  • Iholo lemali elivela kwamanye amazwe.
  • Ukuhlukanisa izimali nesithakazelo ezikweletu noma ama - akhawunti asebhange.
  • Imali etholakala emalini ekuthengisweni kwempahla yakwamanye amazwe (izindawo, izabelo, njll.).
  • Imibuso, ikhomishane, noma enye iholo elivela emithonjeni engaphandle kweNdiya.

Zonke izindleko kumelwe ziguqulwe zibe ama-Indiya amaRupees kusetshenziswa izinga lokuthenga nge-telegraphic (izinga lokuthenga le-TT) le-State Bank of India njengangosuku lokugcina lonyaka odlule (31 March) wempahla, nesilinganiso esikhona ngosuku lwemali etholiwe.

Usizo Lokukhokha Intela Ngamabili

Uma ukhokha intela eholweni elifanayo lakwamanye amazwe ezweni lamazwe naseNdiya, ungathola impumuzo ngaphansi kweSivumelwano sentela Esimbaxa-mbili (DATAA) noma ngaphansi kwe-Foct 91 (usizo lwangaphakathi) loMthetho we-Manitha-mathilomu we-Taxis. Usizo lunikezwa eShedyuli ngokunikeza imali ekhokhwayo phesheya, intela ekhokhelwa eNdiya, kanye nenani elibhaliwe lenkuselo. Ukusekela amaphepha, njengezigwebo zentela zangaphandle noma izitifiketi zentela (Ngokwesibonelo, 16 e-US), kumelwe kugcinwe njengobufakazi.

Iziteshi Eziyinhloko Eziya Emasimini Akwamanye Amazwe Nezimali Ezingenayo

Uma ufaka i-ITR-2 noma i-ITR-3, kumelwe uqede lezi zimiso ezilandelayo:

  • I-Fasecule FA (Izilinganiso): Idida imininingwane yempahla ngayinye yangaphandle, kuhlanganise nezinombolo ze-akhawunti, ikhodi yezwe, izilinganiso ezivulekayo nezivalekayo (noma isilinganiso semali ephezulu yemali yasebhange), kanye nemali etholakala kuleyompahla.
  • I-FSI (Inzuzo yangasese): Ibika yonke inzuzo evela emithonjeni engaphandle kwe-Indiya, elinganiswe ngemvelo (umzk., iholo, inzuzo yebhizinisi, inzuzo yemali). Ithatha futhi intela ekhokhwayo kwelinye izwe.
  • [ Ukukhulula u-TR (Impumuzo ye-Tax): kusho ukuthi ukukhululeka ekukhokheleni intela ephindwe kabili usebenzisa isivumelwano noma ukukhululeka okungekhona.
  • [[[UMTL:0] I-decure 115G (ku-akanye): Kudingeka ezimweni ezithile ngaphansi koMthetho we-Black Money Act.

Ngaphezu kwalokho, ama - akhawunti akwamanye amazwe adinga ukubikwa kwenani eliphakeme (ukulinganisela okukhulu kakhulu phakathi nonyaka wezimali) nokuthi le akhawunti yasetshenziswa yini yilowo ohlolwayo.

Isiqondiso Ngenyathelo Lokuphambana Netshe Elingu - Asset Langaphandle (Isibonelo)

Cabangela isibonelo esilandelayo ukuze uqonde lenqubo: uMnu. uSharma, isakhamuzi saseNdiya (ROR), uphethe i-akhawunti yemali e-USA, indawo yokuqasha eDubai, futhi uhlanganyela enkampanini ye-UK. Uthola inzuzo ehambisanayo nesithakazelo e-UK. Nansi indlela okufanele abike ngayo:

  1. Izincwadi ze-pal: qoqa izitatimende zebhange kwi-akhawunti ye-akhawunti ye-US (ezinezilinganiso ezivulekayo nezisovalayo, isikali esiphezulu sempahla), izivumelwano zokuqasha impahla, izimemezelo zokwehlukanisa i-UK, futhi yabelane ngezitatimende ze-portfolio.
  2. Phendulela ku-ER: Sebenzisa izinga leSBI TT njenge-31 March ngonyaka wokuhlola inzuzo, nezinga elilingana nosuku lwelithi lemali ehlawulwayo. Gcina iphetshana lamazinga asetshenziswayo.
  3. Beka iShedynal FA: Ngenani lebhange lase-US: ufake inombolo ye-akhawunti, uhlelo lwezwe (USA), ukuvula ukulingana (oguqulwe ku-INR), ukuvala isilinganiso, ukulingana kwenani eliphakeme. Ngaphansi kwemali ekhona, ngenisa inzalo ehlawulwayo. Imali esetshenziselwe i-UK izabelo: uhlobo lwemali ye- “Izingxenye”, ikhodi yezwe (UK), inani lezabelo, inani lokuthola i-INR, inani lempahla ngo-31 March. Ngenani le-Dubaimpahla: ikhelithasi, izwe (A), izindleko zokuthola, inani lemali yemaketheri, intela yamanje, intela (uma ikhona).
  4. Iqokobhe lokugcwalisa i-FSI: Umbiko umthombo ngamunye wemali yangaphandle: inzalo (US banki), iholo lokuqasha (Dubai), inzuzo ehlukanisayo (UK). Faka iholo eligcwele emalini yangaphandle bese uguqula i-ER, intela ikhokhwe kwelinye izwe (uma ikhona) nge-INR.
  5. Iqophelo leSimiso sokugcwalisa i-TR: Uma intela ithengwa emthonjeni e-US noma UK, ungacela usizo. Nikeza intela ekhokhwa ngemali yangaphandle, imali yokushintshana, ne-IR elinganayo, khona - ke bala unciphiso oluphansi lwentela yangaphandle neyamaNdiya ohlwini lwemali.
  6. Qopha amabhukwana adingekile: E-ITR, ungadingeka ufake amabhukwana asekelayo anjengezitatimende zebhange langaphandle, imininingwane yokubhalisa impahla, ne DTAA amafomu (njenge-Freme 10F ukuze uthole izinzuzo zesivumelwano). Gcina amakhophi angokoqobo emibhalo.
  7. Lungisa futhi ulungise ifayela:[ Hlola wonke amangeniso ukuze aqonde, ikakhulukazi ukuvumelana kwamazinga okushintshana. Ukuhlanganisa ukubuya usebenzisa i-Aadhaar OTP, i-pat-panet, noma isignome sonyaka.

Amaphutha Avamile Nendlela Yokuwagwema

  • Ama-akhawunti alingana nobubanzi obungalingani: Ngisho noma i-akhawunti yangaphandle ibino-0 phakathi nonyaka, kumelwe ibikwe eShedynal FA enezilinganiso ezivulekile nezivaliweyo njenge-zero (uma ivulwa ngaphambi konyaka). Ama-akhawunti avaliwe phakathi nonyaka kufanele abikwe.
  • Ungawabiki ama-akhawunti ahlangeneyo: Uma uyisisebenzi esihlangene se-akhawunti yebhange langaphandle noma igugu, kumelwe uveze isithakazelo sakho kuShedynal FA, ngisho noma omunye umbambi wempahla eyindawo.
  • Ikhodi yezwe elinganembile: Sebenzisa isimiso sezwe se-ISO esivamile esibhalwe izinhlamvu ezimbili se-ISO ezweni lapho inzuzo ikhona noma inzuzo ivela khona. Ngokwesibonelo, USA, UK, UAE, njll.
  • [[I-FLT:0] Ukuhlanganisa ama-akhawunti azimele nawebhizinisi:[ ama-akhawunti ebhizinisi ahlukene kufanele abikwe ngokwehlukana, futhi iholo lalawo akhawunti kufanele liboniswe ngaphansi kweholo lebhizinisi eShedyuli FSI.
  • Ukukhohlwa ukubika ukukhokha noma inzalo ezuzisayo: Uma uyindlalifa yempahla noma ifa langaphandle, kumelwe uthulule inzalo nanoma isiphi isabelo esisitholile.
  • Isebenzisa izinga elingafanele lokushintshana: njalo usebenzisa izinga leSBI TT ukuthenga njengasohlwini lwephepha lokulinganisela. Ukusebenzisa isilinganiso esingalungiseki kahle kungaholela ekuphikisaneni.
  • [ Ukukhokha intela ephindwe kabili: Uma ukhokha intela phesheya, qinisekisa ukuthi uthola impumuzo kuShedynal TR. Ngaphandle kwalokho, ungagcina ukhokhile intela kabili eholweni elifanayo.

Izimali Zokungatholi Imali

Imiphumela yokuhluleka ukubika impahla yakwamanye amazwe noma iholo inzima:

  • Ngaphansi koMthetho weMali weTaxi: Uma inzuzo yangaphandle ingabikwa futhi intela igwenywa, isijeziso ngaphansi kwesigaba 270A singaba ngamaphesenti angu-50 entela engabikwanga. Ukwehluleka ukubhala phansi ukubuya phakathi kosuku olufanele lwesigwebo sithola ngaphansi kwecandelo 234F (kusukela ku 76 000 kwe-769 kwe-HUF, ngaphezulu kwezinye).
  • Ngaphansi koMthetho weMali omnyama, 2015: Ukungathembi kwempahla yakwamanye amazwe (kuhlanganise ama-akhawunti ebhange, impahla engashukumi, nempahla) kungaphumela esijezisweni esilingana nekhulu elingu-100% lenani lempahla engafihliwe. Uma kuvela intethelelo, isijeziso singaba ngu 300% wentela efanele. Ukugwetshwa kungaqala, kuholele ekuboshweni iminyaka eyishumi.
  • Ngaphansi kwentengo ehholo Imithetho: Imfihlo yeholo noma impahla ingabangela ukuhlelwa kabusha nokucubungula okuphezulu.

Imibuzo Ebuzwa Kaningi

Ingabe kudingeka ngibikele i - akhawunti yebhange langaphandle uma ngingatholi nzuzo?

Yebo. Ngisho noma i-akhawunti ingakholi, Kumelwe uyibike kuShedynal FA enemali engenalutho ngaphansi kwe- “Inzuzo”. Imfuneko iwukuveza usizo ngokwalo, hhayi iholo.

2. Kuthiwani uma nginempahla yangaphandle kodwa ngingamtholi Ngokuvamile (RNOR)?

ABANTU abaholi akudingeki ukuba babike impahla yangaphandle eShedynal FA, kodwa kumelwe babike imali yangaphandle ekhokhelwayo eNdiya (ngokwesibonelo, iholo elihlawulwa kwamanye amazwe uma lilawulwa eNdiya, noma iholo lebhizinisi). Kutuseka ukuba ugcine imibhalo eningiliziwe ukuze unqume ngokunembile ukuthi uhlala kunjani unyaka ngamunye.

3. Ngibika kanjani ukuthi angikuqondi kahle?

I-Cryptocurrency kanye nezinye izinto ze-apply ezisekwe ezinhlalweni zemali ezisekwe ezizweni zangaphandle noma ezingxoweni zemali kumelwe zivezwe ngaphansi kwe- “Asticle of Digital” eShedyuli FA. Izindleko zokuthola nokubaluleka njengo-31 March kufanele zibikwe nge-INR. Ukutholakala kokuhweba noma ukugxambukela kumelwe kumenyezelwe ngaphansi kwe-Shedyuli FSI.

4. Ngingabhala i-ITR-1 uma nginempahla yangaphandle?

Cha. I-ITR-1 (Sahj) ingeyabantu abaholelwa umholo, impahla eyodwa, neminye imithombo (ethakazelayo) ukufinyelela ku-7650 lakh. Uma unanoma iyiphi into eyigugu yangaphandle, kufanele ubhalise i-ITR-2 (uma ungekho nzuzo yebhizinisi/profession) noma i-ITR-3 (uma unemali yebhizinisi).

5 Kwenzekani uma ngenza iphutha ekubikeni?

Ungabhala i-ending ebukeziwe ngesikhathi esimisiwe (ngokuvamile kuze kube u-31 December wonyaka wokuhlola noma ngaphambi kokuba kuqedwe). Uma iphutha litholakele kamuva, ungalidalula ngokuzithandela iphutha futhi ukhokhe noma iyiphi enye intela ngenzalo. Nokho, ukucasha ngamabomu kungaholela ezijezisweni njengoba kushiwo ngenhla.

Imithombo Yengcebo Eyengeziwe Nokuxhumana Kwangaphandle

  • [[ITL:0] I-Infacial Impricial Secree yoMnyango weTakisi [[[QUL:1] – ku-ITR, iziyalezo, kanye no-FAQ.
  • Ibhange eligciniwe laseNdiya[[FLT] – ngamazinga ezitshintshiselwano zakwamanye amazwe neziqondiso zempahla yakwamanye amazwe.
  • [ Intethe ebolile yokunqanda izivumelwano zentela (DTAA) – uhlu lwamazwe namalungiselelo esivumelwano.
  • I-Akhawuntited Auntantirs of India – ukuqondisa kobuchwepheshe nezincwadi zobuchwepheshe ezisemithonjeni yangaphandle.

Isiphetho

Izazi zentela eNdiya zihlonyiswe kangcono kunanini ngaphambili ukuba zibone izinto zakwamanye amazwe ezingabikwanga, futhi zibophekile ngokomthetho. Ngokuqonda izimfuneko zokubika, ukuqeda ngenkuthalo iFA, FSI, nokugwema amaphutha avamile, ungabuyisela ngokuqiniseka futhi ugweme izijeziso ezinzima. Njalo thintana nochwepheshe wentela uma izintela zakho zakwamanye amazwe ziyinkimbinkimbi, futhi uhlale uhleli ngokuzwana nemithetho yamuva yentela yaseNdiya.