Isimiso sentela saseNdiya sihlukanisa izakhamuzi namaNdiya (ama-NonResident) uma kuziwa ekukhokheleni iholo lakwamanye amazwe. Ngokuhamba kwembulunga yonke ekunyukeni futhi ochwepheshe bamaNdiya besebenza kwamanye amazwe, ukuqonda le mithetho kubalulekile ekuthotshelweni okunembile nasekuhlelweni kwezimali. Ukukhokha intela kwamanye amazwe kunquma ukuthi imali engakanani ekhokhwayo ongayikhokhayo eNdiya, futhi amaphutha angaholela ekujezeleni noma ekuphunyusweni kosizo. Lesi sihloko sinikeza ukuwohloka okusemthethweni, okubanzi kwentela yentela ehlawulwa kwamanye amazwe izakhamuzi zaseNdiya nase-NRIS, izincazelo zemali ezikhokhwazwayo, izigaba zemali ezikhokhiswayo, ama-paccocococe Repablication Revices Ad Reventionsssmentationsssmentations (Data), ukubika izibopho ezikhokhwawayo, nokuhlela.

Ukuqonda Ukukhokha Intela: Isisekelo

Intela yakho eholweni lakwamanye amazwe ixhomeke kuqala esimweni sakho sokuhlala ngaphansi koMthetho we-Inone Tax Act, 1961. UMthetho uhlukanisa abantu ngezigaba ezintathu: Resident no-Ordinarily Resident (ROR), Resident kodwa noNot Ordinarily Resident (RNOR), noNon-Resident (NRI). Isinqumo senziwa unyaka ngamunye ngokwemali ngokukhona ngokoqobo eNdiya.

Izimo Eziyisisekelo

Umuntu ubhekwa njengesisakhamuzi eNdiya uma egcwalisa noma yiziphi zalezi zimo ezilandelayo:

  • BaseNdiya izinsuku ezingu - 182 noma ngaphezulu phakathi nonyaka ongokwezimali.
  • ZiseNdiya izinsuku ezingu - 60 noma ngaphezulu phakathi nonyaka wemali futhi bezilokhu zisendiya izinsuku ezingu-35 noma ngaphezulu phakathi neminyaka emine eyandulela unyaka wemali.

Kubantu abahlala eNdiya noma abantu abadabuka eNdiya (PIO) abavakashela eNdiya, isimo sosuku olungu-60 sithathelwa indawo izinsuku ezingu-20. Kulabo abanemali egcwele (ngaphandle kwemithombo yakwamanye amazwe) edlula i-615 lakh ngonyaka odlule, umnyango uthatha izinsuku ezingu-20 000 ukuhambela. Imithetho yokuhlala yaqiniswa yi-OPC, 2020, njengoba kuxoxwe kamuva.

Izimo Ezingeziwe Ze - ROR v RNOR

Uma ufanelekela ukuba uhlala khona, kumelwe uphinde unqume ukuthi ungu-Resident no-Ordinary Resident (ROR) noma I-Resident kodwa hhayi i-RDaridern (RFLT). Uthathwa njenge-ROR uma uhlangabezana nezimo ezilandelayo:

  • Sekuyisikhathi okungenani uhlala eNdiya okungenani ababili kwabayishumi abake baba khona eminyakeni edlule yezimali.
  • Sekuyizinsuku ezingu - 730 noma ngaphezulu useNdiya phakathi neminyaka engu - 7 engokwezimali edlule.

Uma isimo singafezeki, unguRNOR. Lendaba ehlukanisayo ngoba izakhamuzi ze-ROR zikhokhwa ngeholo lembulunga yonke, kuyilapho izakhamuzi ze-RNOR zikhokhwa kuphela ngeholo eliyinzuzo noma elisungulwe eNdiya (elifana ne-NRIs ngokwesilinganiso, kodwa hhayi ngendlela efanayo).

Inkathi Yokuzivumelanisa Nezimo Nethonya

Uhlelo lubalulekile: i-ROR kumelwe ikhokhe intela kuyo yonke imali yangaphandle eNdiya, ikhululeke ngaphansi kwe-DTAA. I-RNOR ayifaneleki eholweni langaphandle ngaphandle kokuba yamukelwe eNdiya. I-NRI ikhokhelwa kuphela ngeholo elivelayo noma elivelayo eNdiya, noma elibhekwa njengelikhokhelwayo noma elivelayo eNdiya, noma elamukelwe eNdiya.

Ukukhokhisa Izakhamuzi Zakwamanye Amazwe Intela (Izikhulu)

Abantu abakhokhelwayo nabakhokhiswayo bakhokhwa intela emholweni wabo wembulunga yonke. Lokhu kusho noma iyiphi inzuzo etholakale ngaphandle kwe-Indiya, kungakhathaliseki ukuthi itholakalaphi, kumelwe ihlanganiswe embusweni wentela yaseNdiya. Imali ikhokhwa ngesilinganiso esifanelekile semali ekhuphukile, futhi imithetho efanayo isebenza empumelelweni yezezimali, inzalo, inzuzo, kanye neminye inzuzo.

Izinhlobo Zabezizwe Ezingakhokhi Intela

  • Iholo elithengwayo emsebenzini wakwamanye amazwe (kungakhathaliseki ukuthi usebenza kwelinye izwe kuyilapho ulondoloza izikhundla zeROR, noma umqashi wakho ungowangaphandle).
  • Inzalo etholakala emalini yasebhange, ezindaweni ezigciniwe, emahhotela, noma ezikweletini ezazingaphandle kweNdiya.
  • Izinkampani zakwamanye amazwe zahlukanisa.
  • Imali evela ezikhungweni zezindawo nezindawo etholakala kwamanye amazwe.
  • Imali esetshenziselwa ukuthengisa izimpahla, izindawo noma ezinye izinto ezisezingeni laphesheya, iyazuza ezikoleni eziyinhloko.
  • Uma ungowe - ROR, uthola imali evela ebhizinisini noma emsebenzini welinye izwe.
  • Noma iyiphi enye iholo elivela ezindaweni ezingaphandle kweNdiya, njengegunya lobukhosi, impesheni, noma izindleko zokwehla kwemali.

Usizo Olumbaxa - mbili Lokukhokha Intela: IDATAA Nentela Yakwamanye Amazwe

Ukuze kuvinjelwe iholo elifanayo ukuba likhokhelwe kokubili eNdiya nasezweni eliwumsuka, i-Indiya iye yangena eMadodeni Amakhulu Ahlukene Okunqanda Intela (DTAAS) emazweni angaphezu kuka-80.

  • [ Indlela yokukhulula: Imali ikhokhwa ezweni elilodwa kuphela, ngokuvamile izwe eliwumsuka uma umkhokhi wentela eyizakhamuzi zamanye amazwe.
  • [ Indlela yokuthenga ngesikweleti: Izwe lokuhlala livumela ukukhokhwa kwentela ekhokhwayo ezweni eliwumsuka ngokumelene necala lentela.

Izakhamuzi zingacela intela ekhokhwa kwamanye amazwe eNdiya ngentela ekhokhwa kwamanye amazwe ngeholo elifanayo. I-FTC ibalelwa ukuba isebenzise i-Fold 67 futhi kumelwe igcinwe ngaphambi kosuku olufanele lwenhlawulo yentela ehlawulwayo. Ukukhokhwa kulinganiselwe ekuncipheni kwentela yangaphandle ekhokhwayo noma intela yaseNdiya ekhokhwa ngaleyo mali. Ukulondoloza amarekhodi anembile entengozo yentela yakwamanye amazwe kuyadingeka ukuze kuqinisekiswe ukuthi isiqinisekiso siyiqiniso.

Ukubika Imali Nezinto Ezihamba Ngaphandle Kwamazwe: Isimiso SeFA

Bonke abakhokhi bentela (ROR noRNOR) abaphethe noma yiziphi izinto zangaphandle (kuhlanganise amasheya asebhange, izinzuzo zemali, impahla engashukumi, noma isayina igunya e-akhawuntini yangaphandle) kumelwe bawambule eShedyuli FA of the Inhome Tax Reasur. Lokhu kuhlanganisa:

  • Ama - akhawunti ebhange lakwamanye amazwe (ngisho noma elinganiselwe kancane)
  • Ama - akhawunti akwamanye amazwe okunakekela umntwana
  • Ukungalingani nezikweletu ezinhlanganweni zakwamanye amazwe
  • Indawo yangaphandle
  • Noma iyiphi enye ingcebo eyinhloko engaphandle kweNdiya
  • Ithemba noma ezinye izakhiwo ezakhiwa ngaphandle kwaseNdiya

Ukwehluleka ukuveza izinto zangaphandle kungaphumela ezijezisweni ezinzima, kuhlanganise nesijeziso esilingana neshumi% lenani eliyinzuzo kanye nokuquliswa icala ezicashini. Kubantu abazimele, kuphela impahla yangaphandle eveza iholo elikhokhelwa eNdiya idinga ukudalulwa, kodwa iziqondiso zamuva zidinga ukudalulwa kwazo zonke izinzuzo ezingokwezimali uma umkhokhi wentela enezinga eliphansi.

Ukukhokha Intela Kwamazwe Angaphandle

AmaNdiya angewona amaResidenti (NRIs) angaphansi kwentela elinganiselwe. Iholo elihlawulwa kuphela noma elivela eNdiya noma emukelwa eNdiya[[ iyakhokhelwa. Iholo lamazwe angaphandle – okungukuthi, iholo elihlawulwa ngaphandle kweNdiya futhi alikho eNdiya - ngokuvamile alikho intela eNdiya.

Izinga Lokukhokha Intela

I-Inhome Tax Act ichaza imithombo yeholo elibhekwa njengelisungulwe noma eliphakama eNdiya.

  • Iholo lemali ethengiswayo uma kunikelwa izinkonzo eNdiya (ngaphandle kwalapho kukhokhelwa khona).
  • Imali evela ebhizinisini noma emsebenzini owenziwa eNdiya.
  • Imali etholakala ezindaweni eziseNdiya (iholo lengqondo).
  • Imali etholakala emalini ewujuqu ekudluliseleni impahla eseNdiya (isib., ingxenye yenkampani yaseNdiya, indawo yaseNdiya).
  • Isithakazelo kuma - akhawunti asebhange laseNdiya noma ukuvaleka kwezikweletu okukhishwa uhulumeni waseNdiya.
  • Imali yobukhosi noma yemisebenzi yobuchwepheshe ekhokhelwa isakhamuzi saseNdiya.

Iholo Lakwamanye Amazwe: Ngokuvamile Alikho Intela

Uma uyi-NRI, umholo wakho womqashi wangaphandle kwezwe lomsebenzi owenzelwa ngaphandle kwase-Indiya, isithakazelo esivela ebhange langaphandle elingamukelwanga eNdiya, intela eqashwe kwenye indawo e-UK noma u-U, kanye nenzuzo evela kwenye inhlangano ayikho intela eNdiya. Akudingeki ukuba ubike imali enjalo entengweni yakho yentela yaseNdiya (ngaphandle kokuba ube isakhamuzi).

Inganekwane Yokungavumelani

Imibono efihlwayo evamile iwukuthi uma inzuzo ye NRI eholwa ngaphandle kweNdiya futhi ingakhokhiswa intela eNdiya ngesikhathi ivela, leyomali iyakhokhwa. Lena ayikhokhwa. Inkokhelo iyodwa ayishintshi inzuzo yemali eholwayo. Uma inzuzo ekhona isetshenziswa ngaphandle kwe-Indiya futhi ingakhokhiswanga eNdiya ngesikhathi ivela, ukukhokhwa kwemali eNdiya. Okubalulekile ukuyenza ingabi yintela. Isibonelo, uma uthola inzalo ebhange-RR, futhi kamuva ilingana ne-akhawunti yakho yaseNdiya, ihlala ingenayo futhi ayikhokhiswanga intela eNdiya. Nokho, ukukhokhwazwa kahle akudingekile ukuboniswa komthombo. Okuhlukile kungoko uma inzuzo ikhona futhi inzuzo ewuthola emthonjeni (e, kusuka emthonjeni wemali eNdiya.)

Izenzakalo Ezikhethekile: Ibhizinisi Lalawulwa ENdiya Noma Elamiswa ENdiya

Ngisho naku-NRIs, iholo lebhizinisi noma lomsebenzi lingabhekwa njengenzuzo yamaNdiya uma yonke imisebenzi iqhutshwa eNdiya. Nokho, uma i-NRI ilawula ibhizinisi langaphandle kweNdiya, leyo mali ayikhokhwa ngokomthetho. Uma i-NRI kamuva isuka eNdiya futhi iba i-RR, leyomali yezebhizinisi yangaphandle ingaba yintela uma kushintshwa indawo yokuhlala, uma iqhathaniswa ne-DTAA.

Ukucatshangelwa Okukhethekile Kwabantu Abane - RNOR

ISIMO sentela sisebenza njengenkathi yokushintsha kwabantu ababuyela eNdiya ngemva kokuhlala isikhathi eside kwamanye amazwe. Phakathi nenkathi ye-RNOR, engathatha iminyaka emibili (noma isikhathi eside ngaphansi kwezimo ezithile), umkhokhi wentela akakhokhi intela ngeholo lakwamanye amazwe ngaphandle kokuba lamukelwe eNdiya. Lokhu kunikeza ifasitela lokubuyisela imali ehholweni ngaphandle kwentela esheshayo.

Ukukhokha Intela Kwamazwe Angaphandle Phakathi Nempi

Njenge - RNOR, ukhokhelwa kuphela:

  • Imali etholakalayo yamukelwa noma yabhekwa njengeyamukelwa eNdiya phakathi nonyaka ongokwezimali.
  • Imali etholakalayo noma etholakala eNdiya phakathi nonyaka wezimali.
  • Income which accrues or arises outside India and is brought into India (but only if the income was earned in a year when you were RNOR? Actually, RNOR taxability is the same as NRI – only Indian-sourced or received in India. So foreign income that is not received in India is not taxable. However, if you receive foreign income directly in an Indian bank account, it is taxable. So careful: the RNOR has an advantage if they keep foreign income abroad. But once remitted to India, that income becomes taxable. This is a nuance: while NRI can remit without tax (because income was foreign-sourced and never taxable), RNOR's foreign income earned during RNOR is also foreign-sourced and not taxable – remittance may not change that either. Actually, the law says for RNOR, income received in India is taxable. So if you receive foreign income in India, it is taxable. For NRI, same. So the remittance myth applies to both. However, many advisors recommend keeping foreign income abroad during RNOR to avoid Indian tax, because once it enters India as a receipt, it becomes taxable even if it's foreign-sourced. That's correct per law: Income Act says "income which is received or deemed to be received in India" is taxable. So if you transfer foreign income to an Indian account, it is income received in India. So for RNOR, it's taxable upon receipt in India. For NRI, same. So the distinction is that for RNOR, if you have foreign income from prior years while NRI, and you become RNOR and then receive that income in India, it's taxable because received in India. But if you were NRI and earned that income and never received in India, then later become RNOR and receive, still taxable. So the only safe way is to not receive foreign income in India. Plan to keep it abroad or reinvest. This is a critical point. I'll include it.

    Umphumela Weziphendu Zamuva: UMthetho Wezimali, 2020

    I - Save Lance Act, engu - 2020 yaletha izinguquko ezinkulu emithethweni yokuhlala, ithinta intela yemali edonswa kwamanye amazwe kumaNdiya amaningi nama - NRI.

    Ukushintsha Kwezimo Zokuvuseleleka

    Ngaphambili, isakhamuzi saseNdiya noma uPIO esivakashelwe eNdiya singahlala izinsuku ezingu - 182 singahlali kuso. Imithetho emisha yanciphisa igebe: uma ingqikithi yemali oyithola kweminye imithombo (ukusebenzisa imali yangaphandle) idlula i-315 lakh phakathi nonyaka odlule, uba isakhamuzi uma uhlala izinsuku ezingu - 120 noma ngaphezulu ngonyaka wezimali. Lokhu kwaziqinisa ngokuphumelelayo izimo zezivakashi ezicebile.

    Ukuyekwa Kwezakhamuzi ZaseNdiya

    Izakhamuzi zaseNdiya ezingakhokhi intela kunoma yiliphi elinye izwe noma indawo (u-(umzekelo, i-"zero-tekisi" isakhamuzi sokulawula kwentela ephansi) ziyobhekwa njengezakhamuzi zase-Indiya uma ingqikithi yemali eziyitholayo evela emithonjeni yamaNdiya idlula u-315 lakh. Le lungiselelo liyisuba abantu abaya ezindaweni zokukhokha intela kodwa baqhubeke benezithakazelo ezicebile zezomnotho eNdiya. Izakhamuzi ezinjalo ezithiwa zikhokhwa intela eholweni lazo lembulunga yonke, elihlanganisa neholo lazo langaphandle, ngaphandle kokuba i-DTAA isebenza.

    Okwandiswa Kwe - NIRs Phakathi Ne - COVOID

    ICBDT yanikeza incazelo yokuthi izinsuku ezichithwa eNdiya ngenxa yemingcele yokuhamba (isinye, ukunqanyulwa kwendiza phakathi nalesisifo) zazingeke zibhekwe njengezinjongo zokuhlala, uma nje umuntu engekho eNdiya isikhathi eside ngokuzithandela. Lokhu kwavikela amaNRI amaningi ukuba abe izakhamuzi futhi abhekane nentela yembulunga yonke ngenzuzo yakwamanye amazwe.

    Ukukhokha Nesigwebo

    Ukubika ngokunembile ngeholo lemali yakwamanye amazwe nempahla kubalulekile. Izakhamuzi ne-NRIs kumelwe zibhale phansi intela ehholo uma iholo labo lingaphezu kwesilinganiso esiyisisekelo sokungangeni kuleyo mali (noma uma benempahla ethile yangaphandle, ngisho noma iholo labo liphansi kakhulu).

    Izimfuneko Ezikhohlisayo Zezakhamuzi Neze - RI

    • Ijelo-likethi kumelwe lifake i-ITR-2 noma i-ITR-3 (incike emithombo yenzuzo) futhi lidalule yonke inzuzo nempahla yakwamanye amazwe eShedynal FA. Ukwehluleka ukwenza kanjalo kuletha isijeziso ngaphansi kwesigaba 271F ngenxa yokungabi yi-filifi, nesijeziso ngaphansi kwesigaba 271FB ngenxa yokwehluleka ukunikeza umbiko wempahla yakwamanye amazwe.
    • idinga ukubuyisela kuphela uma inemali esele amaNdiya ewujuqu ngaphezu komholo wobuqamama, noma uma ibuye yamukelwa imali yakwamanye amazwe ekhokhelwa (rav). Nokho, uma i-NRI inenzalo ngokwezimali entweni yangaphandle eyimfuneko yokubika ngaphansi komthetho we-Black Money Act, isibopho singavela.

    Ukujeziswa Kokuntuleka Kwemali Yakwamanye Amazwe

    I-Black Money (Imali Engafunwayo Yamazwe Angaphandle ne-Assets) kanye nokumiswa koMthetho weTaxi, 2015 iphoqa izijeziso eziqinile zokufihla impahla yakwamanye amazwe. Ukuzingelwa kungaholela ekuboshweni. Ngaphezu kwalokho, ngaphansi koMthetho we-Inhome Taxis Act, ukuhluleka ukuveza impahla yangaphandle eShedyl FA kuphumela esigwebweni sokufinyelela ku-610 lakh. Ukuvumelana nemithetho yentela kudingekile ukugwema lemiphumela.

    Amacebiso Awusizo Ekuhleleni Intela

    Ukuze ulinganisele izinga okhokha ngalo intela kuyilapho uqhubeka uyithobela, cabangela la masu alandelayo:

    Londoloza Umlando Ofanele

    Gcina imininingwane yemali oyiholayo kwamanye amazwe, intela ekhokhwa kwamanye amazwe, izitatimende zebhange nezincwadi zokuba kwakho impahla yangaphandle.

    Funa Iseluleko Esingochwepheshe

    Intela, incazelo yeDTAA, kanye nokubika kwempahla yangaphandle kuyinkimbinkimbi. Ukuthembisa umgcini-mali ofanelekayo noma umkhokhi wentela onolwazi lwentela enqamule imingcele. Umkhokhi angakusiza ukuba unqume isimo sakho sokuhlala ngokunembile, ukuhlela izimali ozonciphisa intela ephindwe kabili, futhi uqinisekise ukuthi ifomu elifanele elinjenge-Form 67 ye-FTC.

    Sebenzisa Izinzuzo Ezinhle

    Bukeza amalungiselelo e-DTAA phakathi kwe-Indiya nezwe lakini lokuhlala (noma umsuka wezwe). Ezinye izivumelwano zikhulula intela yezinhlobo ezithile zeholo (umz., inzalo, imibuso), kuyilapho ezinye zinikeza amazinga aphansi okugodlela. Ngokwesibonelo, i-India-USA DTAA inikeza intela yenzuzo yezimali ezikhokhelwayo ezweni lokuhlala kuphela ezweni elingaphansi kwezimo ezithile, ezingase zivikele intela yaseNdiya uma uyisakhamuzi wase-US. Qiniseka ukuthi uzifunela izinzuzo ezifanele ngokuthola isitifiketi sokubhakela (TRC) ezweni langaphandle nezindlela zokuthola intela ezifanele.

    Hlela Ukushintsha Kwendlela Oshintsha Ngayo

    Uma uhlela ukubuyela eNdiya unomphela, zama ukubuyisela imali oyitholayo yangaphandle ngesikhathi useyi-NRI noma i-RNOR ukuze unciphise intela yamaNdiya. Uma usuyiROR, yonke iholo lomhlaba wonke iba yintela. Sebenzisa i-RNOR ngokuphumelelayo ukuletha imali kancane kancane, kodwa qaphela ukuthi iholo elitholwa eNdiya phakathi ne-RNOR liyakhokhwa. Abanye abaqondisi basikisela ukuba iholo langaphandle ligcinwe kwelinye izwe futhi lisetshenziswe ekuthuthweni noma ukubuyiselwa ngaphandle kwe-Indiya.

    Isiphetho

    Intela yeholo lakwamanye amazwe ezakhamuzi zase-India ne-NRIs ixhomeke ekuhlelweni okuqondile kwendawo yokuhlala, ukuqonda amalungiselelo e-DTAA, kanye nokubika ngenkuthalo. Izakhamuzi kumelwe zimeme intela futhi zikhokhe intela ngeholo lembulunga yonke, kanti i-NRIs ne-RNOR zivame ukuvikelwa ekukhokheleni intela eholweni lamazwe angaphandle ngaphandle kokuba itholeke eNdiya. Izinguquko zamuva ziye zenza imithetho eqinile, futhi ezingahambisani ne-octive yangaphandle ingaholela ezijezihideni ezinzima. Ngokuhlala nokufuna isiqondiso sochwepheshe, ungagwema intela eqekelelwayo eqenjini lentela eqenjini lamazwe angaphandle ngaphandle kokuba igcinwe ikhona eNdiya. Izimo zamuva zezokuhlala ziqinile, futhi zisemthethweni.

    I-Disclaimer:[ Lesi sihloko sinikeza ukwaziswa okuvamile futhi akufanele sithathwe njengeseluleko esikhokhelwe sentela. Imithetho yentela ishintsha futhi izimo zomuntu ngamunye ziyahluka. Bonana nochwepheshe ofanelekayo wentela ukuze uthole iseluleko esiqondene nesimo sakho.

    [[Umthetho:0] Imithombo:[[[Umthetho:1]