Isingeniso: Okwenza Intela Yasebukhosini Ibaluleke Kubamemezeli Nezindlu Zasemaphephandaba

Iholo lobukhosi liyinzuzo enkulu kubabhali, ukunyathelisa izindlu, amalebula omculo, abakhiqizi bamafilimu, nabakhi bemitapo yezibalo eNdiya. Nokho, ukuphatha intela yemali enjalo akuqondile njalo. Ukungaqondi imithetho − ikakhulukazi ngokuphathelene nokugodla izibopho zentela, isimo sokuhlala, kanye neMasipala Ekwenziwa Intengo (Data) kuholela ekuvumeni ukuhluleka, izindleko ezingekho ngokomthetho, nesijeziso esibizayo. Lesihloko sinikeza isiqondiso esibanzi sendlela i-Indiya Encopeatting Act, intela yasebukhosini, ngokugxila ekumemezeni nokusakaza nasemagumbini ezindaba. Kungakhathaliseki ukuthi umbhali ngamunye uthola intuthuko evela kummemezeli wezizwe noma umnyuziyamandatha wezente, lokhu kuqondana kwentela kubalulekile ekuhleleni intela nokuhoxawa.

Ayini Amakhosi Ngaphansi KoMthetho Wentela WaseNdiya?

Isiqephu 9((2)(vi) soMthetho weTaxi ekhona sichaza “inkosi” kabanzi ukuhlanganisa ukucabangela:

  • Ukudluliselwa kwawo wonke amalungelo noma anoma yimaphi (kuhlanganise nokunikezwa kwelayisense) ngokuqondene nomsebenzi wokukopisha, wokubhala, wobuciko, noma wesayensi, kuhlanganise namabhayisikobho namarekhodi aqoshiwe kunoma iyiphi imfihlo.
  • Ukusetshenziswa kwanoma ikuphi ukusungula, ukusungula, ukuklama, umklamo, inqubo eyimfihlo noma inqubo.
  • Ukusetshenziswa kwanoma iluphi uphawu, uphawu lwenkonzo, noma igama lohlobo.
  • Ukusetshenziswa kwanoma yiziphi izinto zezimboni, ezentengiselwano, noma ezingokwesayensi.
  • Ukunikeza noma yikuphi ukwaziswa okuphathelene nezimboni, ezentengiselwano, noma ezesayensi (yazi ukuthi kanjani).

Kuzo izinkampani zokunyathelisa nezokusakaza, isigaba esibaluleke kakhulu yiso sokuqala: ukucabangela ukopishelwa komgunyathi emibhalweni, ebuculweni, noma emibhalweni yezesayensi. Lokhu kuhlanganisa izimali zencwadi, umculo ogeleza izimali, amalungelo okusakaza amafilimu, kanye nokukhokha kokusetshenziswa kwezihloko, izithombe, noma i-software. Okubaluleke kakhulu, incazelo ayikulinganiseli ukukhokhwa komgunyathi womgunyathi [ ] futhi ihlanganisa rferns[ yamalungelo, okungabangela ukudideka uma umsebenzi uthengiselwa isamba semali esebenzayo.

Incazelo yamaNdiya yenkosi yanyuswa kakhulu ngumthetho weMarial Act 2012 ukuze ihlanganise ukukhokhwa kweminyango ye-software ne-fu, okunemiphumela emikhulu ezinkampanini zezokuxhumana ezithembele kuma-SaaS platform noma ekusakazeni izibalo. I-Central Board of Direct Confect Confect Coms (CBT) ikhiphe izindinganiselo eziningana ezicacisa ukuthi “umbuso” uhlanganisa amalayisensi e-softhiwe, ngisho noma kungekho khophi engokoqobo enikezwayo. Bheka Isiqondiso se-CBDTT sezincazelo ezigunyaziweyo]

Inhloko - dolobha Iyazuza: Umehluko Obucayi

Enye yezimpikiswano ezinganakwa kakhulu ekunyatheliseni nasemithonjeni yezindaba ukuthi ingabe ukuthengiselana kungenisa inzuzo yamakhosi noma inzuzo enkulu. Uma umlobi enikeza ummemezeli wonke amalungelo esikhathi esizayo ngenani eliphambili (engenawo amakhonsathi aqhubekayo), uDepathilo-Leach Department ingabheka lelonani njengelamakhosi kunokuba inzuzo enkulu, ikakhulukazi uma umbhali ebhaliswe ukubhala. Ukuhlola kuxhomeke ukuthi ukudluliselwa kommeli kuhlanganisa yini “impahla yomthetho welungelo wemvume” njengempahla eyinkokheshi noma“ inzuzo yamalungelo engokomthetho” ekwamusweni wendlu ngemvelo yasebukhosini. Icala eliphakeme leNkakhulu [[FLT: 0] [i] inzuzo. Izivumelwano ezinjalo. [FLT] [FLT] [FF1] [5] (20] icabangela imvume yokuthatha imvume yokuphatha zonke izibo.

Ukukhokha Intela Engakhokhwa Izakhamuzi

Kubantu abahlala khona kanye nezinhlangano, iholo lamakhosi ngokuvamile likhokhelwa njenge- “Ivela kweminye imithombo” ngaphansi kwengxenye 56, ngaphandle kokuba umamukeli usebhizinisini lokwakha noma lokungenisa impahla yezengqondo. Uma kunjalo, lingase libhekwe njenge-“Intengo nenzuzo yebhizinisi noma i-Bhizing'ijouler" futhi likhokhiswe ngaphansi kwe ngxenye 28. Izindaba ezihlukanisayo ngenxa yemali yebhizinisi evumela ukuthengwa kakhulu (isige., izindleko zendalo, izindleko zokuthengisa) futhi zingakhokha ukulahlekelwa kwemisebenzi ethile.

Abaqambi be-padint, abaqambi, nabadwebi bangazuza ngokungakhokhelwa okuncane ngaphansi kwe-Fort 80QB, evumela ukuncishiswa kwemali efinyelela ku-763 lakh ngonyaka ukuze ithole imali evela “kwesikhalo, ukuxhashazwa” kwezincwadi, ubuciko, noma imisebenzi yezesayensi. Nokho, lokhu kuncishiselwa kungaphansi kwezimo: umsebenzi kumelwe ubhaliswe ngeReBricrator of Listers, futhi imali akumelwe ithathwe emsebenzini umkhokhisi wentela ahamba ngayo njengebhizinisi (i.e, intengiselwano ibhekelwe “emisebenzi” kunokuba ashiciswe abamemezeli).

Kubamemezeli benkampani nezinhlangano zezindaba, iholo lezikhulu likhokhwa ngentela esebenzayo yemali ekhokhwayo (manje ezinkampanini eziningi zasekhaya ezingaphansi kwe-Fort 115BAA, noma i-30% uma ikhetha ukuvunyelwa kwemvume). Izindleko zasebukhosini zikhokhwa kubantu besithathu (umz., amalayisense yezithombe, amalebula, noma umculo wamasheke) azikhokhi njengezindleko zebhizinisi, uma i-TDS incishisiwe ngokufanelekile.

Ukukhokha Intela Yamakhosi Abangewona Amahloni

Ababhali abangaholi, izinkampani zomculo zakwamanye amazwe, nezinkampani zemithombo yezindaba ezithola izikhulu emithomboni yamaNdiya zibhekene nombuso ohlukile. Ngaphansi kwe-Ctep 5(2) ifundelwa i-Ctep 9((vi), iholo lamakhosi eNdiya libhekwa njengeliyinkokhelo noma ukuvela eNdiya, kungakhathaliseki ukuthi inkokhiso ikhokhwa kuphi noma kuhlalaphi. Lokhu kusho ukuthi cishe zonke izinyunyana ezikhokhwawayo amaNdiya kubantu abangekho abaholi zingaphansi kwentela yaseNdiya.

Ukugodlela Abangahambisani Nentela

Isilinganiso esiphutha se-TDS eholwa abaholi bobukhosi singu-10% ngaphansi kwengxenye 194J (yokuhlala) (kwezakhamuzi) noma isiqephu 195 (kubantu abangewona abaholi). Nokho, uma umkhokheli eyisikhokhi engenayo i-Akhawunti ye-Ethern Akhawu (PAN), izinga linyuka libe 20% ngaphansi kwesigaba 206A. Uma umholo eyizakhamuzi zezwe i-DTAA enalo, izinga lesivumelwano lingaba phansi ngo-10% noma 15%, kodwa ngezinye izikhathi libe phansi ngenani elingu-0 ngokwezemfundo noma imisebenzi ethile yezesayensi (isibonelo, ngaphansi kwe-Indiya-DTAA, izikhundla zobukhosi zokusetshenziswa kwemigomo yezentengo yezemfundo, noma intela yezesayensi, uma inzuzo yezezezezimboni zezentengiselwane, noma i-US,%% yezentengiselwanezentengiselwane, noma yezentengiselwane yeze-US.

Kubalulekile ukuba abaholi bamaNdiya bahlole isihloko se-DTAA esisebenzayo futhi bafune ukukhululeka nge-Form 10F nange-Theaxiste Residency Sitifiketi (TRC) esivela ku-ongesona abaholi. Ngaphandle kwemibhalo efanelekile, izinga eliphakeme lasekhaya liyasebenza futhi alinakubuye libhalwe kamuva.

Imibuso Yesoftware Nezinombolo

Impatho yenkokhelo yesoftware kanye neyokuqukethwe kwezenombolo (umzk., ukugodla amalungelo) iye yabangela ukungavumelani. I-CBDT yacacisa ukuthi izimali zokulayisha i-software noma ukugobhoza kwemithombo yezindaba azisebenzi ebudlokeni [ uma ukusetshenziswa kulinganiselwe ekujabuliseni komthumeli futhi akukho lungelo wokuveza noma ukulungisa. Nokho, uma inkampani yezokuxhumana ivumela umtapo wefilimu eqotsheni yama-Indiya egobolo ngenkathi emisiwe futhi ipulatifomu ivunyelwe ukuveza okuqukethwe imidlalo ezisebenzini zayo, ukukhokha intela njengenkosi. Izigebe zezobuchwepheshe ezinjenge-Googlogle, i-Apple, ne-Amazom-Amazom-zommalba ibeke kulenkonzo. [2] I-Grouth Couth Count: [ist] I-Ptkstkt.[3] Ezimponetics ezikhankanyiwe ze-oglome ze-oglone ze

Ukugodlela Intela (TDS) Ukubambisana: Isiqondiso Esiwusizo

Ukwehluleka ukudedela nokufaka iTDs ekukhokheleni intela yamakhosi kungaholela ekulahleni izindleko ngaphansi kwe-Fold 40(a) (i) ekukhokheleni abangewona amakhokha, noma i-Cate 40(a)(a) ukukhokha izakhamuzi. Lokhu kusho ukuthi umkhokhi akanakukwazi ukukhulula izindleko zasebukhosini emalini yamakhosi, ngokuphumelela andise icala lawo lentela. Ngaphezu kwalokho, inzalo ngaphansi kwengxenye 201(1) nenhlawulo ngaphansi kwecandelo 271C iyasebenza.

  • Abakhokhelwayo: TDS ngaphansi kwengxenye 194J ngo-10% (2% ukukhokha kumuntu ohileleke kuphela emsebenzini wokushaya ucingo). Umnyango ngu-3,30 000 ngonyaka ngemali ekhokhelwayo. I-TDS kumelwe ikhishwe ngesikhathi sokukhokha isikweletu noma sokukhokha, noma nini ekhona ngaphambili.
  • Abaholi-abaholi-abakhonzi: ITDS ngaphansi kwengxenye 195 ngamazinga achazwe e-DTAA efaneleyo noma 10% ngaphansi koMthetho. Akukho mnyango---"isheya" kumelwe ikhushulwe kuyo yonke imali. Umkhokhi kumelwe athole inani le-ATC Deduction Akhawuntium (LN) bese efaka i-ofter TDS ebuya (FOR 27Q ye-om 27Q yabangentsha). Uma isivumelwano sihilela ingqikithi enkulu, ngaphambi kokuba ivumelwe esikhulu isikhulu isikhulu isikhulu se-Asses sikhulu singadingeka.

Izinkampani zokunyathelisa nezokusakaza zivame ukubhekana nezinselele zokulalela lapho zikhokha ababhali bangaphandle, abathwebuli bezithombe, noma abaqambi bomculo. Ngokwesibonelo, ummemezeli wencwadi yaseNdiya ukhokhela umlobi osekelwe e-US kumalungelo omhlaba wonke i-Tduct 15% TDS (ngaphansi kwe-US DTAA) futhi anikeze umlobi nge-Forma 16A. Ummemezeli kumelwe futhi aqinisekise ukuthi umbhali unikeza i-TRC, i-PAN (noma i-hele 10F), kanye nesimemezelo sokuba ngumnini-ekhokha-mali okunenzuzo. i-Non-Prienters kufanele afake i-A ukuze agweme izigwebo zesigwebo se-20%.

Abahlonishwa Ngokukhethekile Abanyathelisi Namahlelo Ezindaba

Intuthuko Neziqinisekiso Ezincane

Abalobi abaningi bathola intuthuko ngokumelene nezindawo zobukhosi zesikhathi esizayo. Ngokombono wentela, intuthuko ikhokhelwa njengeyamakhosi ngonyaka welithilidi, ngisho noma ukuthengwa okungokoqobo kungalihlanganisi intuthuko (umz., incwadi iflops). Ummemezeli angasusa intuthuko njengezindleko, kodwa uma umlobi ehluleka ukunikeza umbhalo wesandla, ukubuyiselwa kwentuthuko kungabhekwa njengesikweletu esibi noma iholo elicatshangelwayo, kuye ngokuthi isivumelwano sakhiwe kanjani. INkantolo Ephakeme ihlelwe kanjani. v. Mandovalk & [20] 2016]) wanquma ukuthi ukuthuthuka okungakhokhiswanga kakhulu kungabhekwa njengenkokhelo yobukhosi ngesikhathi sokukhokha.

Ukuvulwa Kwefilimu Namalungelo Omculo

Izinkampani zezokusakaza zezindaba zifaka amafilimu noma izingoma kubasakazi bakwamanye amazwe noma ama-OTT platmeter kumelwe ziqaphele izibopho zentela ezweni eliwumsuka (umzekelo, izwe lapho umsakazi ekhona). Nakuba intela yase-Indiya ikhokhwa izakhamuzi zaseNdiya, abaholi bentela abathola intela yasebukhosini evela kwamanye amazwe kufanele bahlole ukuthi izwe lakwamanye amazwe liyayigodlela intela. Uma kunjalo, umnyuziya ophethe intela angase athengethe intela yangaphandle eNdiya ngaphansi kwesigaba samashumi amahlanu noma 91, uma intela ikhokhwanywa ngemali ekhokhwaswa futhi ekhokhwa eNdiya. Intela ekhokhwaswayo kufanele ilinganiselwe eNdiya ngeholo.

Ukubusa Ngokunyathelisa Ngezinombolo Nezincwadi Eziyi - E

Ukukhula okusheshayo kwezincwadi, izincwadi zokulalela, nezincwadi ze-inthanethi ye-intanethi kuye kwafiphaza umngcele phakathi kokuthengiswa kwezimpahla kanye nokukhokhwa kwamafa. Umnyango weTaxi likaMatashi ngokuvamile uphatha ukuthengiswa kwencwadi e-e-book kumthengisi njengentengiselwano yezinto (kungabi yinkosi) ngoba umthengi akatholi ilayisense yokuzala noma ukusakaza. Nokho, uma okuqukethe kungagunyaziwe ku-adlelwa ukudayisa izimpahla (umk, i-Amazon - Kindle Discrective Public) ukhokha umbhali wezincwadi, ngoba umsizi uyakwazi ukudayisa izimpahla ezikuqukethe kumlobi. Ngokufanayo, uma umtapopo wemali engakhokhi wobubhini ungakhokhiswa njengendawo ewumthombo wesandla neyo. I-ECD (EBE'SCM.) i-EPrence i-E i-Active i-Ect i-e i-Ective i-mose i-modential i-mose i-e i-e i-e procie i-

Izivumelwano Zentela Ezimbaxambili (DTAAS) Nemibuso

I-DTA ine-Dida namazwe angaphezu kuka-90. Eziningi zalezi zivumelwano zilandela i-OECD Model Tax Convention (kodwa ngokuhlukahluka). Isihloko esiyinhloko sezikhulu ngokuvamile siyiSiphakamiso 12, esivame ukunikeza amalungelo abizayo phakathi kwezwe lakhona (i-India) nezwe lazo lokwamukelwa. Eziningi zalezi zivumelwano, i-Indiya igcina ilungelo lokukhokha intela yesivumelwano ngesilinganiso esiphansi (awumhla ne-10% noma 15%), futhi izwe elihlala kulo linikeza intela yangaphandle. Ezinye izivumelwano, njenge-India-Mauritius DTAA, zinemigomo ekhethekile yemisebenzi yobukhosi engcono kakhulu. Abamemezeli nezinkampani zezokuxhumana kumelwe bahlole ngokucophelela izivumelwano ezithile, njengoba incazelo yesivumelwano sesivumelwano esisezivumelwaneni. Ngesibonelo se-DTAA, ikhipha intengosi yemikhalo yemivu yemisebenzi noma inzuzo yemvume ephumayo noma i-Indiya ingekho esivumeni.

Ukuze athi isivumelwano sinezinzuzo, umuntu ongeyena umholi kumelwe anikeze:

  • Isitifiketi Sokukhokha Intela (TRC) sasemaphandleni.
  • Ifomu 10F (Isimemezelo sokuzilolonga) esiqinisekisa ubunikazi obuzuzisayo.
  • Isitifiketi sokungabi mngane noma eminye imininingwane ehlobene nalesi sivumelwano uma sifuna.

Abamemezeli baseNdiya nezinkampani zemithombo yezindaba ezikhokha izinhlangano zakwamanye amazwe akufanele zithathe izinga lesivumelwano zizenzekele; kumelwe bathole lamaphepha ngaphambi kokuba benze inkokhelo futhi babhale i-TDS incwadi yesithathu enezilinganiso zesivumelwano esilungile. Ukwehluleka ukwenza kanjalo kungaphumela ekukhokhelweni kwemali okuthiwa “ukutshala imali okungachazeki” ngaphansi kweRondesi 68, okuholela ekukhokheleni intela yayo yonke imali.

Izenzakalo Zamuva Zokwahlulela Nezindaba Ezisongelayo

I-judia codiary yase-India ibilokhu isebenza ngokucacisa intela yasebukhosini enkathini yenombolo. Enginensing Centre of Excelence (P) Lttde. v. CIT[FL:] [2021], iNkantolo Ephakeme (201], yenza ukuba izindleko ze(i) zesofthiwe, (ii) zinciphe isofthiwe ngaphandle kwe-elf softhiwe, kanye (iiiii) ne-softhiwe esemthethweni lapho kungekho sisekelo we-programme lapho ingekho khona i-projected ngaphansi kwe-Ndiya-U-U-U-UTTAT, njengoba ikhona inzuzo ye-Empethonto ekhomini yombuso. I-KNkayikhomputer enziwa kakhulu. Ngokufanayo, i-KNkayinsidensi.[4] Inzuzo ye-Prome.[3]

Izinkampani zokunyathelisa nezokusakaza kufanele ziqaphele futhi ukugxila okukhulayo kukahulumeni “kwentengo ye-Indiya. Nakuba i-levy ingeyona intela yezentengiselwano. UMthetho weManeja 2020 wasungula i-levy elinganayo kwabasebenzi abangekho abaphethe i-ecommerce (njenge-Amazoogle, Netflix) yezinkonzo ezinikezwa izakhamuzi zaseNdiya. Nakuba i-levy ingeyona intela yemali, ingathinta inzuzo yenetha yasebukhosini kubagcini bemisebenzi engaphezulu. Ngokuhlukene, uhulumeni uye wandisa izinga “lobukhona obungokomnotho” (i- NETHP) njengezakhamuzi zakwamanye amazwe ezithengisa intela uma zicela ibhizinisi noma zingenela izivumelwano nabasebenzisi bamaNdiya ngaphezu komnyango wemali ophamba ephamba ephambaweni. Le hlelo liyishintsha isaziso sakwamanye amazwe.

Imikhuba Emihle Kakhulu Yokubambisana Nokuhlela Intela

Ukuze kuqondiswe isimo esiyinkimbinkimbi sentela yasebukhosini, izinkampani ezinyathelisayo nezokusakaza kufanele zamukele lemikhuba elandelayo:

  • [ Lungisa intengiselwano ngokufanele: nquma ukuthi inkokhelo ingubukhosi, ukuthengiswa kwezimpahla, noma inzuzo yenhloko- dolobha. Ukunikeza iseluleko sentela kusenesikhathi lapho ubhala izimvume nabaqambi, abakhi, noma amalayisense angaphandle.
  • Khusela idokhumende elungile: Lapho ukhokha abangesibo abaholi, qoqa iTRC, Form 10F, ne PAN (noma isebenzisela i-PAN ngenxa yabo). Gcina amarekhodi ezihloko ze-DTAA futhi usekele imibono engokomthetho.
  • Izinqubo ze-TDS eziqinile: Intethelelo yeTD kanye nokubuyiselwa kwe-screens ukuze kugwenywe isikhathi esilahlekile. Sebenzisa itheku loMnyango wentela okhokhelwayo ku-Indica we-inthanethi yenkokhelo yemali ukuze kukhokhelwe futhi kuqinisekiswe.
  • [[[NT:0] Izinguquko zomthetho: Umthetho wezemali ulungisa isiqephu 9 ne-DTAA izaziso. Zibophelele ukufukula kusukela kwimithombo ye-CBDT kanye nezincwadi ezithembekile zentela.
  • [[I- Izikweleti zomthetho:[ Abakhi ngabanye kufanele bathathe isiqephu samashumi amahlanuQQB ukuhlawuliswa lapho kusebenza. Abamemezeli abakhokhi bamakhofi kufanele bakhokhe yonke imali yasebukhosini ehlangabezana nokuhlolwa kokulalela i-TDS.
  • Cwangcisa imithetho yangaphambili: Ngenani eliphakeme noma ukuthengiselana okunemisebenzi, okusebenza eGunyeni leZinqumo zeNyakatho (AAAR) ukuze kucaciswe intela. Lokhu kungavimbela izingxabano zesikhathi esizayo.

Ekugcineni, funa iseluleko sochwepheshe kumphathi-mali oqashweyo noma ummeli wentela okhokhelwayo okhethekile entelani yomhlaba wonke, ikakhulukazi lapho usebenzelana nenqwaba DTAA, i-software, noma imishini yokusakaza ngokwezinombolo. Izindleko zokungangeni-mvume-manani (kuhlanganise izindleko ezingavumelekile, inzalo nge-1% ngenyanga, futhi izijeziso zekhokha-ntela ezikhushulelwe phansi kwentela.[1] zidlula ukukhokha intela esemthethweni. Imithombo yezesiqondiso esinjenge-[FLT] inganikeza umongo owengeziwe, kodwa akufanele bathathe iseluleko sobuchwepheshe esihambisana nezimo zakho ezithile.

Isiphetho: Indlela Ebheke phambili

Intela yeholo ephuma ebukhosini eMadiya ekunyatheliseni nasemithonjeni yezindaba iklanywe ngomthetho wasekhaya, izivumelwano zamazwe ngamazwe, kanye nezincazelo zokwahlulela. Njengoba ukusetshenziswa kwemitapo kukhula futhi okuqukethwe yimikhawulo enqamule iyanda, kokubili abahlala khona nabangaholi kumelwe bahlale beqaphile. Isihluthulelo sokugwema izingibe siwukuhlanganisa izivumelwano zokuhlela izivumelwano, ukubambisana ngokucophelela kweTDDDS, nokusebenza ngokubambisana neziphathimandla zentela yaseNdiya. Ngokufunda lemithetho, abamemezeli nezindlu zingagxila kulokho abakwenzayo kahle kakhulu nokusakaza nokusakaza impahla ewusizo engokongakhokhwazwayo.

Kulokhu okuhlaziywe njalo, bhekisela kuwebhusayithi ye-CBDT bese ubukeza uhlu DTAA olushicilelwe i-Income Department yeTaxir[.]