Ukwanda okusheshayo kwemfundo kuyi-Indiya kuye kwabangela amathuba angenakulinganiswa kubafundisi, abakhi bezinto eziqukethwe, nabathengisi. Ama-Platform anjenge-Udemy, Efundisekayo, i-Lora, kanye nezindawo ezitshalwa ekhaya ezinye izinto ezifana ne-Unacademy ne-Byju's ziye zasiza abantu ukuba basebenzise inzuzo yabo emhlabeni wonke. Nokho, ngokulandela lo mkhondo wemali ekhokhwazwayo wemali ekhona, kuvela umthwalo obalulekile wokuqonda nokuvumelana nemithetho yentela yaseNdiya. Ukungaqondisi izibo zentela kungaholela ekujezisisweni, inzalo, inzalo, nokuhlola okungokomthetho. Lesi sihloko sinikeza iziqondiso ezibanzi, intela zemali ezitholakalayo ezitholakala kuyi-intanethi eNdiya, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, ukuhlanganisa, nokucabangela kwezizwe ngezizwe zonke. Kubalulekile ekulawuleni bonke abafundisi abaholi abaholi abaholi babo ukuze basebenze kahle ezisebenzela ukuphatha imali abakhokhe kahle lapho behleli kahle lapho besa khona.

Ukukhokha Intela Yemfundo Nge - Internet Engokomthetho

Intela yeholo elivela kumakhompathimenti e-Indiya ilawulwa ngokuyinhloko yi- Inotboot Tax Act, 1961. UMthetho awunalo ilungiselelo elihlukile lokuthola “iholo lemfundo”; kunalokho, iholo elinjalo lihlelwa ngaphansi kwezifundo ezikhona lisekelwe eMthonjeni okhona nasebuhlotsheni phakathi komqeqeshi nomfundi. Ezimweni eziningi, lapho kusungulwa khona okukodwa, amabhizinisi, noma inzuzo yezemali, ikhona, futhi [[FLT] neholo elingekho qhwebo. [FLT:] likhona kwezinye izindawo, ngaphandle kweminye intela elungile. Izekwenziwa, futhi incikelele, futhi inzuzo etholakalayo.

Ibhizinisi noma umsebenzi uphikisana. Eminye imithombo

Kumfundisi we-inthanethi ye-intanethi othuthukisa izifundo, amarekhodi ezifundo, akhuthaza izifundo zabo, futhi athole intela ngokuqondile noma ngepulatifomu, umsebenzi uhlanganisa iprofessition noma ibhizinisi[[ ngaphansi kweSiqendu 28 soMthetho. Iholo lifakwa ngaphansi [[[[FLT] Inzuzo] ngaphansi kwe-Act Inzuzo yebhizinisi noma i-Octivestions"[. Lenhloko ivumela ukuhlahlela zonke izindleko ezisemthethweni zebhizinisi zigcwele futhi zigcwele ngokukhethekile ngenjongo yomsebenzi. Ngokuhlukile, uma umqeqeshi ethola inzuzo esebenzayo, angathola inzuzo engcononi kwezinye izisekelo ezisethi ngaphansi kwezezombili zezenzipho yemisebenzi, kodwa futhi elapha kakhulu lapho elungisa isebenza njalo, ikakhulukazi ngokusebenza njalo, ikakhulukazi lapho abafundi besebenzisa umsebenzi womsebenzi womsebenzi womsebenzi.

Izikhundla Nentela

Icala lentela eNdiya lixhomeke ekuhlaleni kothisha wezwe langaphandle ngaphansi kweSiqesha 6 soMthetho weMata. Intethelensi ne-Ordinarily Resident [RFL:1] ikhokhwa ngeholo lembulunga yonke, kuhlanganise nemali evela ezifundweni zabafundi abavela kwamanye amazwe. [[FLT:] [2] Intela kodwa ayikho i-RDRINT (ROROR)[FTY] kanye ne neholo lemali ehholweni lezwe lonke, uma ingekho inzuzo etholakala eNdiya. Uma ingunyuswa intela etholakala noma itholakala, kodwa inzuzo etholakalayo.

Izinhlobo Zemfundo Ekhokhelwayo Etholakala Kuyi - Internet

Othisha abasebenzisa i - Internet bangathola imali etholakala ezindaweni eziningi. Uhlobo ngalunye kufanele luhlolwe kahle futhi lubikwe. Izigaba ezivamile zihlanganisa:

  • [[[Umthetho:0] Inkokhelo [ - Inkokhelo eqondile evela kubafundi yokungena ezifundweni eziqoshwe ngaphambili noma eziphilayo.
  • Izimali ezisuka ekufakeni okuqukethwe - - ibhaka likabhayisense kumapulatifomu izifundo zelayisense eziqukethe ukusakaza (umz., inzuzo yemali ka-Udemy).
  • I-Adversis yemali - Iphuma ezikhangisweni eziboniswe kumawebhusayithi okufundisa amahhala noma imisakazo ye-YouTube.
  • [ Imikhumbi ehamba phambili nezindawo zokuthengisa [ - ibhatala elivela kumacala amathathu ukuthuthukisa imikhiqizo phakathi kwemiklamo yezifundo.
  • [[[INTS.0] Inkokhelo yokuhlanganisa [ – Izinsuku ezihlohlwayo ezihlangene nokungena kwekhodi.
  • Isiqongo semithonjelo – Izincwadi, amakhasi, noma amathuluzi esoftware athengiswe emaceleni ezifundo.

Wonke lamalidi kumelwe ahlukaniswe ukuze kunqunywe ama-risidi aphelele ezinjongweni zentela. Othisha kufanele balondoloze amarekhodi ahlukene omfula ngamunye oholelayo ukuze kube lula ukubika okunembile futhi kuqinisekiswe ukuthi akukho nzuzo eshiywe.

Inqubo Yokukhokha Intela Nokubambisana

Ukuvumelana nemithetho yentela yaseNdiya kuhilela izinyathelo eziningana: ukubhalisa, ukugcina izincwadi, inzuzo ye-comtation, nokuhlela i-revolution. Ukwehluleka ukulandela noma isiphi isinyathelo kungamema izijeziso ngaphansi kwe-Fromments 234F, 270A, noma 271.

Inani Le-akhawunti Yaphakade (PAN) Nokubhalisa

Uthisha ngamunye othola iholo lentela kumelwe abe nenombolo ye-Akhawunti (PANT). Uma uthisha ewumqeqeshi we-propritior noma umkhululi ngaphandle kwenhlangano engokomthetho, efaka ngaphansi kwenkokhelo yayo siqu enele. Izinhlangano ezifana nobudlelwane noma i-Literation Intellivement (LLP), i-PANCINET, i-PAN iyadingeka. Ngaphezu kwalokho, uma uthisha esebenza ngepulatifomu elisebenza ngentela ekhokhwameni ekhokhwa (TDS), ipulatime idinga i-PARCTS (FM 16A) umbiko we-OOctiveal TD (FM) ngaphandle kwe-TSCM) egamedium.

Ukulondoloza Izincwadi Zokulandisa

Uma amarisithi amancane ebhizinisi lemfundo kulayini edlula 76,50 000 kunoma iyiphi iminyaka emithathu edlule, noma uma ingqikithi yeholo idlula isilinganiso esiyisisekelo sokunganciphi, uthisha kumelwe agcine izincwadi ezicacisiwe zama-akhawunti ngaphansi kwe-Cult 44A. Kodwa ochwepheshe, umnyango u- [30], [00,000],[FLT] ngemali enkulu [inzuzo engu-4] ngaphansi kwengxenye 44 AA. Abafundisimende abaningi abasebenza nge-i-i-inthaneti bangakhetha icebo lentela ngaphansi kwe-[FLT] [[5] [inani:] inzuzo engaphezulu] kwezincwadi ezikhokhelwayo, kodwa uma zikhona kanye nemali ekhona.

Ukubuya Ngentela

Umfundisi ngamunye ohola intela udlula isilinganiso esiyisisekelo sokungakhokheli (762,50 000 kubantu abangaphansi kweminyaka engu-60 ku-FY 2023-24) kumele abhale intela ekhokhelwayo. I-ITR ixhomeke ekhanda leholo nohlobo lwenhlangano:

  • [ - Kubantu ngabanye naku-HuF abathola iholo lebhizinisi noma lomsebenzi (uma bengakufanelekeli i-ITR-4).
  • I-ITR-4 (u-Sugam) - Kubantu ngabanye, ama-HUF, kanye namafemu (enye kune-LLP) ekhetha intela yokubhapathiza ngaphansi kwe-Group 44AD, 44ADA, noma 44AE.
  • [ - Uma iholo livela kweminye imithombo, iholo, noma inzuzo yenhloko (ayinakho kubafundisi abakhuthele).

Izimpindelo kumele zigcinwe ngosuku olufanele: 31 July kubantu abangafuni ukuxilongwa, kanye no-Oktobha kwalabo abafuna ukuphendwa (kodwa uma kukhethwa intela ekhutshaziwe, akukho ukubhaliswa kwemali okudingekayo, ngakho usuku lungu-31 July).

Iziphepho Ezivunyelweyo Nezigwegwe

Inzuzo eyinhloko yokubheka imfundo kuyi - Internet njengebhizinisi noma umsebenzi ikhono lokususa izindleko ezingokomthetho. Othisha kufanele bazilandele ngokucophelela zonke izindleko ezihlobene ngokuqondile nemisebenzi yabo yokufundisa. Izindleko ezivamile zihlanganisa:

  • Izindleko zezentengiselwano – isikhokhelo solwembu jikelele, ingosi ye-webhusayithi, ukubhalisa indawo, ama-software agunyaziswe ukuhlelwa kwevidiyo (umz., amathuluzi okuhlela ividiyo, izimiso zokuphatha isikole).
  • Ukuncishiswa nokwehla kwenani – amacomputer, amakhamera, imibhobho, kanye nezinye insimbi ezisetshenziselwa ukudala okuqukethwe. Ukwehla kwexabiso lenani lemali ngaphansi kwengxenye 32 kungabizwa ngempahla ebiza ama-55,000.
  • Izindleko zehhovisi lasekhaya-Apartifice yentela, ugesi, ne-inthanethi uma ingxenye yekhaya isetshenziselwa umsebenzi kuphela. Nokho, ukucela intela kudinga imvume efanele futhi kuhlolwe.
  • Ukuphawula nokukhangisa – intengo yezikhangiso zezokuxhumana, izinkonzo zeSEO, kanye nezinto zokunyusela.
  • [[[UMTH:0] Inkokhelo yomsebenzi [ – ibhatala kubabali-mali, abameli, noma abaluleki.
  • [ Inkokhelo ye-Royalty - Uma uthisha equkethe amanye amalayisensi futhi ekhokha ibhomu lasebukhosini.
  • [ Inkokhelo yokubhalisa [ – Imali yePlatform (umz., isikhokhelo esifundiswayo sanyanga zonke) ayikho ngokuphelele.
  • [[[UMTL:0] Travel nendawo yokuhlala-- Uma kuya ezingqungqutheleni noma emashabhu ahlobene nemfundo.

Ngaphezu kwezindleko zebhizinisi, othisha banganciphisa iholo elikhokhelwayo ngokucela izikweleti ngaphansi kweSahluko VI-A, njengalesi:

  • Ukuhlanganisa 80C – Imali ye-PPF, ELS, izindleko zomshuwalense wokuphila, njll., kufinyelela ku-761,50 000.
  • Ukuhlukanisa 80D - izimali zomshuwalense wempilo kuwe siqu nasemkhayeni (kusukela ku-7625 000 noma ku-7650 000 kwizakhamuzi ezikhulile).
  • Ukususa 80TTTB – Ukususa i-Deduu 7650 000 ngemali yenzalo evela egcineni yezakhamuzi ezikhulile.
  • [[INDANGO:0] Ukukhipha 80G – iminikelo ezimalini ezicacisiwe nasezinhlanganweni ezisiza abaswele.

Kubalulekile ukuqaphela ukuthi uma uthisha engeyena umholi, izikweleti ezingenhla zingase zingatholakali ukuze iholo lingangeni ekukhokheleni intela eNdiya. Futhi, noma iziphi izindleko ezithiwa kumelwe zisekelwe ngezindleko, ama-invoice, noma izitatimende zebhange. UMnyango weMasheya angavumela ukusho okungagunyazwa.

Intela (GST) Yentengo Nezinkonzo

Izinkonzo zokufundisa kulayini zithathwa [ ngokuphandle kwezinkonzo ngaphansi kwe-GST. Izinga lemfundo ngokuvamile lingu-18% (Ikhodi le-HSN 9992 noma ngokwe-SAC). Nokho, kukhona izintethelelo ezithile:

  • Izinkonzo zemfundo ezinikezwa abafundi, izisebenzi, izisebenzi azikho e-GST, ngaphansi kwezimo. Nokho, uthisha ozimele osebenza ngasese ngamunye akayona “inhlangano yemfundo” ngaphandle kokuba aqashelwe.
  • Izinkonzo zokuqeqesha noma zokuqondisa ezinikezwa yizinhlangano ezingafundile azikhokhi intela.
  • Ukuthunyelwa kwezinkonzo: Uma uthisha enikeza abafundi abangaphandle kwe-Indiya izifundo ze-inthanethi, umsebenzi ufanelekela ukuthunyelwa kwamanye amazwe njengezinkonzo futhi unezinombolo ze-0 (awukho GST uma izimo zihlangane). Nokho, uthisha kumelwe athole iLetter of Undering (LUT) futhi angathola i-Revending Treace Cresar.

Kusukela ngo-April 2025, umnyango wokubhalisa kwe-GST u-1920 lak aggreate frever (8810 lakh yezindawo ezikhethekile zesigaba) ngonyaka wezimali. Uma nje ukujika kwemfundo kuwe-website yemfundo eqanda kule mingcele, umfundisi kumelwe abhalise i-GST kanye nehele ngenyanga noma ngokubuya ngenyanga. Kubalulekile ukuthatha i-teputeni kuyo yonke iholo phakathi kwe-Indiya. Uma uthisha ethengisa izifundo ngamapulatifomu njengo-Udemy, indawo yesite ingaba nomthwalo wokuqoqa i-GST ngaphansi kwe-GOST ulwazi ne-Daunition noma i-Daebaraeverse.

Ukukhokha Intela Emthonjeni (TDS) Ekukhokheleni Othisha

Ngokuvamile othisha bakhokhelwa i - TDS ngemva kokuncishiswa ipulatifomu noma umholo.

  • Ukuguqula - Inkokhelo yemisebenzi yobuchwepheshe noma yobuchwepheshe. Uma uthisha ebhekwa njengochwepheshe (umz., uthisha, umqeqeshi, umkhiqizi, umkhiphi wento engaphakathi), umkhokheli kumelwe asuse iTDS % [ [ibuye ibhekwe ku-10% ye-FY 2023-24; 10% kochwepheshe). Lokhu kusebenza uma inkokhilo idlula ku-60,000 ngonyaka wemali.
  • Ukuhlukanisa 194C - TDS ekukhokheleni izakhiwo/izinhlangano ezingaphezulu. Uma uthisha esebenza njengemboni enikeza izinkonzo zokuthuthukisa izifundo, i-TDS ingasuswa ku-1% (yomuntu ngamunye/HUF) noma 2% (kunye kwabanye) uma inkokhelo eyodwa idlula 7630 000 noma i-aggreate edlula 761,00.00.
  • Ukuhlanganisa 194R - MBS ngezinzuzo noma nge-perquisites ebhizinisini noma emsebenzini. Uma uthisha amukela isoftware yamahhala noma imishini endaweni yesikhulumi, ipulatifomu ingasusa iTDS ngenani.

Othisha kumelwe baqoqe izitifiketi ze-TDS (Form 16A ka-194J, I-16 yeholo, njll.) bese babikela i-TDS ukubolekisa uma ibuya. Uma i-TDS ikhishwa ngesilinganiso esiphakeme ngenxa yokungafunwa kwe-PAN, umfundisi angafuna i-trand restbord ngokufaka i-panc, kodwa kufanele aqinisekise ukuthi i-[MP] ixhunyaniswe ukugwema izikweli ezingaphezulu eziphindaphindiwe.

Ngenkokhelo evela kwamanye amazwe (isibonelo, u-Udemy, Skilltran), indawo yesikhulumi ingase ingadedisi iTDS. ezimweni ezinjalo, uthisha unomthwalo wokukhokha intela yangaphambili uma ingqikithi yentela ingaphezu kuka-310 000 ngonyaka wezimali. Intela ephambili ikhokhwa nge-instnaments ngo-15 June, 15 September, 15 December, no-15 March. Ukuhluleka ukukhokha intela yangaphambili kudonsa inzalo ngaphansi kwengxenye engu-2344B ne-2349C.

Ukukhokha Intela Emhlabeni Wonke Kuyacatshangelwa

Othisha abaningi baseNdiya bakhanga abafundi abavela kwamanye amazwe noma izincwadi zokuxhumana ezikhungweni zakwamanye amazwe.

Umthombo Weholo Nokukhokha Intela Embaxa - mbili

Uma uthisha wesinye isifunda saseNdiya ethola imali kumfundi wangaphandle, iholo likhokhelwa eNdiya (elisekelwe ekuhlaleni). Nokho, uma uthisha enendawo ehlala khona ehlala njalo (PE) ezweni lakwamanye amazwe, lelo zwe lingakhokhisa futhi intela eholayo. Intela ephindwe kabili ingakhokhwa izivumelwano (DA), eziningi ezisayinwe yi-India eyabela amalungelo okukhokha intela phakathi kwamazwe angaphandle. Ngokwesibonelo, i-Indiya-USA DTAA DTAA inikeza inzuzo yentela ezweni langaphandle kuphela ngaphandle kokuba i-PE. Iholo le-intanethi lingakhokhiswa intela yodwa. Uthisha angathi intela yamazwe angaphandle kwezwe angayikhokhisa intela.

Ukugodla Intela Ngezikhundla Zakwamanye Amazwe

Amapulatifomu angaphandle anjengo-Udemy (asekelwe e-Ireland) kuyadingeka ukuba agodle intela ezweni lawo lakubo kubafundisi baseNdiya. Ngaphansi kwe-Indiya-Ireland DTAA, ukugodlela intela ebukhosini (uma iholo libhekwa njengelikhulu) kungabekwa ku-15% noma 20% kuxhomeke emvelweni. Nokho, abafundisi abaningi baphatha iholo labo njengenzuzo yebhizinisi, hhayi njengenzuzo, hhayi njengentela, engase ishintshe izibopho. Kuyatuswa ukuba abafundisi banikeze ipulatifomu ngentela yokuzisebenzela bona noma i-Form 10F (ko abangeyomnummeli) ukuba basho ukuthi lincishisiwe ngamazinga aphansi ngaphansi kwe-DTAA. Uhulumeni waseNdiya ube uphatha intela enjalo, futhi kufanele athintane intela ekhethekile eyandayo yonke intela.

Isivumelwano Sokuphatha I - translate (FEMA)

Ukwamukela imali yangaphandle yezifundo ze-intanethi kungabangela izibopho ngaphansi koMthetho we-Fregnformation Management Act, 1999. Uma uthisha ethola ama-retance ngenhla kuka-765 lakh kuthengiselwana, ibhange lingase lidinge i-Freme A2. Ngaphezu kwalokho, uthisha kumele aqinisekise ukuthi leli thilidi lithathwe ngebhange eligunyaziwe labahwebi futhi libikwe ebhayiselweni lentela. Nakuba i-FEMA ingafaki intela, i-ophantiumgathe ingaholela ekujezisisweni.

Amaphutha Avamile Nendlela Yokuwagwema

Ngokusekelwe kokuhlangenwe nakho kwasemzileni, izihibe eziningana zibamba othisha kuyi - Internet.

  • Awugcini ama-akhawunti ahlukene[ – Ukuxuba izimali zomuntu siqu nezebhizinisi kwenza izindleko zokulandelela nokuhlola izindleko. Vula i-akhawunti yebhange ehlukile nekhadi lokuthenga ngesikweleti lebhizinisi lemfundo.
  • Ukubhalisa i-GST uma kunqamule umnyango - Othisha abaningi abancane bacabanga ukuthi bakhululekile ngoba basebenza ngabanye. Uma i-traver ingaphezu kwe 7620 lakh, ukubhalisa i-GST kuyabopheka. Ukubhalisa okulibeleziwe kungaphumela ekubeni i-GST iwele kumphako wempahla nesijeziso sangaphambili.
  • esola amaTDS enkokhelweni yesiteshi - Ngisho noma indawo yesikhulumi yangaphandle ingadediseli TDS, umfundisi kumelwe ahlanganise iholo elingathi sína lapho ebuya futhi akhokhe intela ngokufanele. Ukusho ukuthi “akukho TDS eyanqanyulwayo” akusona izaba ezifanele zokungakhokhi.
  • Awufuni zonke izikweleti ezifanele - Othisha bavame ukukhohlwa ukuthola ihhovisi lasekhaya, i-internet, kanye nokwehla kwenani lemishini. Qinisekisa ukuthi wonke ama-lisithi agcinwa futhi alinganiswe.
  • Iholo elihlelwa inzuzo yemali njengoba inzuzo yezimali ikhona - Abanye othisha babheka intuthuko yezifundo ngokungeyikho njengentengo yomgunyathi futhi babike inzuzo njengenzuzo engokwezimali. Ngaphandle kokuba uthisha ethengisa wonke umgodi welungelo lokubhala (oyivela kancane), inzuzo iyinzuzo engokwemvelo.
  • Ukubheka intela ekhokhwa kusengaphambili - Uma iTDS ingawukhokhi wonke umthwalo wentela, intela ephambili kumelwe ikhokhelwe. Ukungakhokhi noma ukukhokha kwemuva kukhanga inzalo ngaphansi kwe Zigaba 234B, 234C, futhi kungabangela isijeziso ngaphansi kwecandelo 271C ngenxa yokwehluleka ukususa intela (ingxenye esebenza kudeduct/uctorers, kodwa isebenza ekuzihlolweni ngokuqondile, kodwa isimiso sisebenza ekuzifuneni yona ngokwayo).

Isiphetho

Intela yeholo elivela ezifundweni ze-inthanethi nezindawo zokufundisa eNdiya idinga abafundisi ukuba bahlale behlangene nemithetho eguquguqukayo nezincazelo zokwahlulela. Isihluthulelo sokulalela ukuhlelwa ngokufanele kwenzuzo, ukugcina irekhodi ngokucophelela, ukuhlelwa kwendlela efike ngesikhathi, nokuqondisa i-GST ne TDS. Njengoba uhulumeni eqhubeka nokuhlela ukukhokha intela nokuhlola inzuzo ekhethekile, akumelwe ancike kuphela elulekweni elivamile. Ukunikeza umgcini-mabhanki ofanelekayo noma ummeli ojwayeleneze ngokwezentengo yezemali kutuswa kakhulu. Ngokuthatha indlela ehlelekile yokuhlela intela, abafundisi bangagxila kulokho abakwenzayo kahle, futhi bahlangabezana nakho konke ukukhokha intela ngaphandle kokucindezeleka. [FFF] [F1], izikhulu zikahulumeni ezikhokhelo ezikhokhelo ezikhona.[FF1][3]