I-Indiya iye yaba indawo ekhanga kakhulu kubafundi bezwe lonke, inikeza intela ecebile yezemfundo, okuhlangenwe nakho okuhlukahlukene kwezemfundo, nezindleko eziphansi ngokwezinga elithile. NgokweNkonzo yezemfundo, inani labafundi bakwamanye amazwe ababhaliswe ezikhungweni zamaNdiya liye landa kancane kancane, nabafundi abavela emazweni angaphezu kwangu-105. Phakathi nalokhu kukhula kwalokhu kuthambekela, ukuqonda imithetho yentela yaseNdiya eyandayo kubalulekile . Kungabalulekile phela kubafundi ukuba balawule imali yabo ngokomthetho nangendlela engcono, kodwa futhi nakwezezokufundisa ukuqinisekisa ukuvumelana nemithetho yentela yezwe. Lesiqondiso esibanzi sichaza imiqondo eyisisekelo yemithetho yentela ethinta abafundi bakwamanye amazwe, kusukela ekuncipheni kwezindawo ezikhutshelwayo, ekukhokheni intela, iziteshi, izinqubo zokukhokha, nemithwalo yemisebenzi yezentengo yezentengo.

Ukuqonda Isimo Esiyinzuzo: Isisekelo Sokukhokha Intela

ENdiya, intela iqala ngokunquma indawo yokuhlala komuntu ngaphansi koMthetho we-Income Tax Act, 1961. Kubafundi bangaphandle, lokhu kuxhomeke enanini lezinsuku ezichithwa ezweni phakathi nonyaka ongokwezimali (1 April kuya ku-31 March). Izwe langaphandle eliseNdiya izinsuku ezingu-182 noma ngaphezulu ngonyaka ongokwezimali libhekwa njenge- . Uma izakhamuzi ezihlala zingaphansi kwezinsuku ezingu-182, umfundi uhlukaniswa njengonyaka wezinsuku [[FLT] noma ngaphezulu] [unyaka ofanele] [[FLT] [FLT] [ult:] [od] osusweyo cishe ngonyaka kaJune] noma kaJuni 184].

Nokho, ukuba isakhamuzi akusho ukuthi umfundi uzokhokhwa ngeholo lembulunga yonke. Umthetho uyaqhubeka uhlukanisa phakathi “komkhenkethi novamile” no“umkheli” (ROR) nowayengeyena umuntu ovamile”. Umfundi ongazange abe isakhamuzi saseNdiya ngaphambi noma ongazange abe umholi weminyaka eyishumi edlulele ufanelekela njengeRNOR. Lokhu kuyinzuzo evame kakhulu kumfundi wangaphandle osanda kufika eNdiya. [FFFOT] [[1], u-FFFEN] kuphela ohlawulwa yintela eNdiya, ovele eNdiya, noma ovele engekho emsebenzini olawulwa eNdiya. [kuqedweni], lokhu kusho ukuthi inzuzo yomfundi ebhangemuva, noma enye inzuzo engekho ekhona.[FFFF]

Imithombo Yentela

Abafundi bakwamanye amazwe bangase babe nemihubhe yemali eholayo lapho behlala eNdiya.

Imikhumbi Yezazi Nezinga

Izikhulu ezinikezwa uhulumeni waseNdiya, ohulumeni bezwe, noma izikhungo zemfundo eziqashelwayo ezihlangabezana nezindleko zemfundo zingenayo intela ngaphansi kweSiqeshana 10(16) soMthetho weMali yeTaxi. Lokhu kukhulula kuhlanganisa izindleko zemali, izimali, izincwadi, izindleko zemfundo, nezinye izindleko zemfundo. Kodwa uma imali yemfundo ikhokhwanywa ngokuqondile kumfundi njengemali yemali ekhokhelwayo futhi umfundi eyisebenzisayo ukuze athole izindleko zokuphila, ihlala ingena entweni ehloselwe izinjongo zokufundisa. Ukuqapha okukhethekile kudingekile ngentela ehambisana nokukhokhelwa intela ehholo (TDTS) ngaphansi kweminyango. Ezimweni eziningi, lokhu kubhekwa “njengoba ubuchwepheshe” futhi kukhokhelwa intela ekhokhwasweni.

Umsebenzi Wengxenye Nemikhumbi

Ngaphansi kwemithetho yabafundi iVisa (ngokuqondile i-visa yaseNdiya), abafundi bakwamanye amazwe bavunyelwe ukusebenza inxenye yesikhathi (kusukela emahoreni angu-20 ngesonto phakathi nesikhathi samaholide) uma benemvume esemthethweni esemthethweni. Imali ethathwa emsebenzini onjalo ikhokhelwa eNdiya kungakhathaliseki ukuthi umfundi uhlala kuphi. Umqashi kumelwe adede i-TDS esebenzayo, futhi umfundi kumelwe afake intela emalini esebenzayo phakathi nesonto uma ingqikithi yeholo le-Indiya ingaphezu kwesilinganiso sokukhululeka (i-2002,50 000 ngeminyaka engaphansi kwengu-60 ku-2025). Ngokufanayo, intela ikhona njenge- “Intekovocastructals ne Reances of Massion noma i-'Assion''''''''[3] Uma umqashi bekhona umqashi bebodwa. Uma kunguMklani womsebenzi abaqashwa abasebenzi abasebenzi abadinga ukuthatha imvume ye-TD.

Inkululeko Noma Umsebenzi We - Internet

Abafundi abaningi bakwamanye amazwe benza imisebenzi ye-foundation (njenge projekthi ye-software, ukubhala noma umklamo) yamakhasimende asekelwe eNdiya noma kwelinye izwe. Intela ixhomeke ekutheni umsebenzi wenziwephi. Uma izinkonzo zinikezwa kuyilapho umfundi ekhona ngokoqobo eNdiya[[, iholo libhekwa njengemali ebhaliwe eNdiya futhi likhokhelwa intela. Ngisho noma ikhasimende liyilelwe phesheya kwezwe, umthombo yi-Indiya ngenxa yokuthi umsebenzi uqhutshelwa lapha. Imali ehlawulo ye-RNOR kuphela eyamukelwa eNdiya iyakhokhwa intela, kodwa imali ebolekiswe ngemali ebhangeyo. Ukugwema intela ephinda kabili, kufanele uhlole ukuthi izwe labo elihlala kulo linentengo ekhethekile noma intela eNdiya. I-DTA isho njalo ukuthi: imali ekhonkisweni.

Isithakazelo Sebhange Nenhloko - dolobha Kuyazuza

Inzalo etholakala kuma-akhawunti ogcino, egciniwe, noma kwezinye izimali ezifakwa ebhange lamaNdiya ikhokhelwa ngokugcwele. Isithakazelo esingakhokhwa se-Residentternal (NRE) asikho intela kubantu abangewona abaphathi, kodwa uma umfundi eba isakhamuzi (ngokuhlala izinsuku ezingu-182), i-NRE ilahlekelwa isimo sayo futhi iguqulelwe ebhandeni lentela. Inzuzo kuNon-Resident ONorty ONovalty (NRO) iyakhokha intela njalo. Inzuzo yenkokhelo idlalwa ngaphandle kokuba ikhona. Inzuzo yenkokhelo, uma umfundi ethengisa imali ehlukene noma ehlanganyela kuma-akhawunti e-Indiya adamatting [1] Intengo yeze futhi inzuzo yezekokhiwonga ephambili isebenza njengenkokhelo yentela ehlawulwayo. Nokho, abafundi abaningi abanayo bazuza imali enkulu ngaphandle kokuba beyingenisile kakhulu.

Ukudelelwa Kwentela Nokukhohliswa

Umthetho wentela waseNdiya unikeza izintela eziningana nezikweleti ezinganciphisa intela yomfundi wakwamanye amazwe.

Isiqephu 10(16): Ukukhululwa kwezifundo

Njengoba kuphawuliwe ngaphambili, izikhokhelo ezinikezwayo zokuhlangabezana nezindleko zemfundo zikhishwa ngokuphelele enkokhelweni. Ukungakhokhi kulinganiselwe emalini esetshenziselwa imfundo; uma umfundi ethola imvume edlula izindleko, inkokhelo ingakhokhwa. Ngokwesibonelo, uma umfundaze uhlanganisa izindleko eziphilayo ezingu-650 000 ngenyanga futhi izindleko ezingokoqobo zemfundo (imvume, izincwadi) ezisezingeni eliphansi kuphela ezingu-60 000, ezisele ezingu-90 000 zingangaphekwa intela emnyango wezentela. Ukuphepha, abafundi kufanele balondoloze izimali zezemfundo zonke zezemfundo. Ukungadingiswa futhi kutholakale ezifundweni ezivela kohulumeni bakwamanye amazwe, kulungiselelwe umfundi ukuba athole imfundo noma izinhlelo ezithile zemfundo eNdiya. Ingxenye ye-10(ii) i-196) inikeza imvume efana nentela ehambisana nentela yomphakathi wakwamanye amazwe ngenxa yemisebenzi yezemfundo yoqeqesho yokufundisa kwamanye amazwe phakathi kohulumeni phakathi nokuqeqeshwa kwezwe.

Izinketho zesiqephu VI-A

Ngisho noma umfundi eyisisebenzi (futhi kanjalo ekufanelekela ukutheliswa kakhulu), izikweleti eziningi zidinga ukuba umkhokhi wentela “athole emithonjeni evamile.” Izikweleti eziyinhloko zihlanganisa:

  • Ukuhlanganisa 80C: Ngezinga elingu 761,50 000 ekufakeni imali ye-PPF, imali yomshuwalense wokuphila, izindleko zemali yokukhokhela abancikene nayo (azisebenzi emfundweni yomfundi), njll.
  • Imali ekhokhelwayo 80E: Inzalo ekhokhwa ngemali yemfundo ethathelwe izifundo eziphakeme. Lokhu kungakhokhwa umfundi noma umnakekeli ongokomthetho. Njengoba umfundi eyindlalifa, bangafaka lemali ngisho noma imali ebolekwayo isayinwe ngumzali.
  • [[UKWENZIWA: 0] Ukuhlelwa kuka 80G: Iminikelo ezimalini ezicacisiwe zokusiza iminikelo ingakhokhwa, kufinyelela ku-50% noma 100% kuye ngemali.
  • [[QUL:0] Ukususa 80TTTB: ngezakhamuzi ezikhulile kuphela.

Abafundi abaningi bakwamanye amazwe bayothola ukuthi iSigaba 80E sincishiswe kakhulu uma bebole imali yemfundo eNdiya ukuze bakhokhele izifundo zabo.

Izivumelwano Zentela Ezimbaxa - mbili (DTA E - E)

I-Indiya iye yasayina yonke indawo DTA namazwe angaphezu kuka-80. Lezi zivumelwano zingawudlulisa umthetho wentela yasekhaya ezimweni zezingxabano, ngokuvamile zinikeza usizo. Ngokwesibonelo, ngaphansi kwe-Indiya-US DTAA (umkhakha 21), inkokhelo etholwa umfundi wase-US eNdiya ngenjongo yemfundo noma ukuqeqeshwa [[FLT:]]] ukulahlekelwa intela yaseNdiya [[[FLT:]] uma intela yase-Indiya ivela emithonjeni engaphandle kwe-Indiya. Ngokufanayo, izivumelwano eziningi zinesivumelwano esithola “izisulu, abaqeqedi, abaqeshi, nabantu abaqeqeshelwayo” ekuqeqesheni intela nge-Retadantiae; futhi kunikezwa izivumelwano ezisobala zesivumelwano samazwe angaphandle. [Izinye izivumelwano ezicacile, i-Foctives]

Intela Yathunyelwa Emthonjeni (TDS) Wabafundi Bakwamanye Amazwe

Noma nini lapho umkhokheli eNdiya ekhokha intela ekhokhelwayo − njengeholo, inzalo engaphezulu kakhulu, noma intela yobuchwepheshe − kuyadingeka ukuba basuse intela ekhokhwayo. Kubafundi bakwamanye amazwe, iTDS isebenza ku:

  • Imali ethengiswayo yomqashi waseNdiya (isimo, umsebenzi okhokhelwayo, owenziwa emakolishi).
  • Inzalo evela ebhange (uma ingaphezu kuka - 76 000 ukuze ithole inzalo egciniwe noma 765 000 yenzalo emisiwe, kodwa iTDS enzalweni egciniwe ingaphezu kuka - 76 000 ngonyaka ongokwezimali; nokho, uma umfundi engayihambisi i - Standard 15G/15H, ibhange lingase lidede ngisho nangaphansi kwalokho).
  • Iholo lentela (uma umfundi eqasha indawo yabo yokuhlala).
  • Ukukhokhela umsebenzi wesivumelwano (isib., imali yokukhokha izindleko ngaphezu kuka - 93 000 umuntu ngamunye).

Abafundi bangagwema i-TDS ngenzalo ngokufaka i-dicration (Ingxenye engu-15G noma engu-15H) ebhange, uma ingqikithi yeholo labo ingaphansi kwesilinganiso sokukhululeka. Kubantu abangebona abaholi, isilinganiso seTDS ezinhlotsheni eziningi zemali (inzuzo, inkosi, njll.) iphakeme kakhulu phela cishe 30% noma 40% ngaphansi kwengxenye 115E noma ezinye izingxenye. Nokho, uma umfundi eba isakhamuzi, amazinga asebenzayo. Kubalulekile ukuphawula ukuthi iTDS deductive ayikhokhisi okutheliswa intela engeziwe; ayikhokhiphi intela yangaphambi kwesikhathi. Intela yokugcina inqunywa ngesikhathi sokubuya, futhi uma iTS idlula intengo engokoqobo, umfundi angasho ukuthi isilinganiso esivamile.

Izimfuneko Zentela Nenqubo

Ukukhokha intela eholayo (ITR) kuyimfuneko kunoma yimuphi umuntu onemali ekhokhelwayo edlula isilinganiso esiyisisekelo sokungakhokhi. Uma umfundi wesinye isizwe eNdiya (RNOR noma ROR), isilinganiso singu-32,50 000 ngonyaka wezimali ka-2024-25. Abafundi abangaholi banawo futhi unomnyango, kodwa isilinganiso sokungahoxiwe semali engenziwanga muntu ongekho mphathi sifana nabantu ngabanye. Uma umfundi engenayo iholo elikhokhelwa intela, ishendebe liyintando yenkokhelo kodwa lituswa uma i-TDS ithengisiwe, ukusho ukuthi iyangenamali. Ngaphezu kwalokho, izenzo ezibonisa ukuthi ukuma kwemali lapho efaka imvume, imali ebhalisa, noma izivumelwano zokuqasha.

Ukuthola Inombolo Ye - akhawunti Yaphakade (PAN)

Ngaphambi kokukhipha i-pasport, umfundi kumelwe abe ne-PAN. Izakhamuzi zakwamanye amazwe zingasebenzisa i-Form 49A. Isicelo kumelwe sibekwe esikhungweni senkonzo se-PAN (TIN-NSSL noma UTIITSL) kanye nobufakazi besazi (i-pastport), ubufakazi bekheli eNdiya (isivumelwano esiqinile, isikhala esisebenzayo), kanye ne-vrasakhi esisemthethweni. Ukuhlela kuthatha amasonto amabili-4. Uma sekuyabelwe, i-PAN iyasebenza futhi isetshenziswa kuzo zonke intela. Abafundi akumelwe bathembele kumanxusa afuna intela ephakeme; inkokhiwo engokomthetho ingaba i-510 (imvume ye-GST) yokuthumela phakathi kweNdiya. Indlela kanye neziqondiso zikhona [FL:]

Ukukhetha Indlela Efanele Yokuzilawula

Abafundi abaningi bakwamanye amazwe abahola umholo, inzalo, kanye nezifundiswa bazodinga [[[FLT:] TR[[FLT]][2] [inzuzo kanye nenkokhelo]. Uma benemali engaphansi kwe-elementi/profesi], bangasebenzisa i-ITR-1 (kodwa i-ITR-1 izakhamuzi kuphela; okungezona izifunda-i-FTR [2]] [[FLT]]] 3] [[FLT [3]]]] [inani elisebenzayo]. Uma benenkokhelo nenzalo kanye nemali kungaphansi kwe-050 kh, bangasebenzisa i-ITRS(iRN) ehlwini le-tektho. Unyaka ka-July 31 u-204, u-204, u-2044, u-unyaka ofanele u-Juni.

Ukuzisholo Ukuthi Uyisisulu

Uma i-TDS ehliswe i-computer idlula intengo yentela (evame kubafundi abahola imali ephansi kodwa abaholelwa kuyo i-TDS), umfundi kumelwe afake i-trand ukuze abuye athole i-rest. I-trand ihlelwa futhi ibotshelelwe ngokuqondile kwi-akhawunti yomfundi yasebhange (okuthi uma ikhona, kumelwe ihlanganiswe ne-PAN kanye nemali ekhona ekhokhwa intela). Kungathatha izinyanga ezingu-2-6. Ukulibala kuvame ukuba kwenzeke ngenxa yamagama angefaniyo noma imininingwane engafanele ebhange, ngakho abafundi kufanele baqinisekise i-PAR, u-Adar (umayenziwayo), futhi imibhalo yebhange isebenza ngokungaguquki.

Izicelo Zezinhlangano Zemfundo

Izinhlangano zemfundo zamaNdiya ezibhalisela abafundi bakwamanye amazwe zinemithwalo yemfanelo ekhethekile yokuzithoba.

  • [[NTLT:0] I-TDS kunezikhokhelo kanye nokukhokha : Uma inhlangano ikhokha umfundaze ongathathwa njengokhululekile (umzk., i-sethi ekhokhelwa izinkonzo zokufundisa), kumelwe isuse i-TDS ngaphansi kwesigaba 192 (isikhokhelo) noma 194J (inkokhelo yezesivumelwano) futhi iwubeke kuhulumeni.
  • Iqoqo[: Iziqu kufanele ziqoqe imininingwane ye-PAN kubafundi bakwamanye amazwe ngesikhathi sokungenwa noma lapho kukhokhelwa, ukwenza ukubika okunembile.
  • Umbiko ngaphansi kwe FCRA: Uma isikhungo sithola imali evela emithonjeni yakwamanye amazwe ukuze sisekele umfundaze (Phakathi koMthelela Womhlaba Ongawodwa, 2010), kumelwe iqinisekise ukuthi lezi zibikwe futhi zisetshenziselwa injongo yemfundo ehlongozwe kuphela. Abafundi bangaphandle ngokwabo akudingeki ukuba babhalise ngaphansi kwe-FCRA ukuze bathole ulwazi lwabo siqu.
  • Usizo oluthembisayo[: Amayunivesithi amaningi anikeza izinkonzo ezinikezelwe zokusiza abafundi emhlabeni wonke ngokukhokha intela, kuhlanganise nokuhlela amakamu e-PAN, ukuhlanganisa izikhawu zokwaziswa ngentela, nokuxhumanisa abafundi nabagcini-zincwadi abafanelekayo. Ukubambisana kwezinhlangano kunciphisa kakhulu umthwalo wokuphatha kubafundi.

Ukwehluleka kwenhlangano ukuvumelana namalungiselelo eTDS kungaphumela ekuyekeni izindleko nezijeziso.

Isiphetho

Ukumisa isimiso sentela yaseNdiya njengomfundi wangaphandle kungase kubonakale kunzima, kodwa izimiso ziqondeka ngokuqondile uma usukholelwa ukuthi iholo lakho likhululekile. Isihluthulelo sokuthatha indawo njalo ukuqinisekisa izinga lakho lokuhlala unyaka ngamunye ngokwezimali, ugcine amarekhodi acophelelayo ayo yonke inzuzo nezindleko, futhi ubhalise intela yakho ngesikhathi. Ngisho noma ukholelwa ukuthi imali yakho ikhululiwe. Ukufuna ukuhoxa ngaphansi kweSigaba 10(16) nokufuna usizo lwezentengiselwano ngaphansi kwe-DTA njengoba nje kunciphisa noma kuqeda intethelelo. Ngokuhlela kahle nokuqondisa okulungile ezikhundlekweni noma ezinkokhisweni zentela, abafundi abavela kwamanye amazwe bangagxila ohambweni lwabo ngaphandle kokukhathazeka intela. Ukuqhubeka nokufunda intengo esemthethweni eMnyango wentengo [FTB] [0] [FT] [FFT] noma ithuluzi elinamandla lokuqondisa intela:[3] noma intela elingulwazi olunamandla lwezezezezezwe yizwe:[3][3][3] Ngezentengontanga: [FT]