Ukumenyezelwa Kwezentengiselwano Zempahla Ezokufundisa ENdiya

Inzuzo ebangelwa yimvume nezinye izinhlobo zempahla ezihlakaniphile (IP) njengemithetho yamalungelo asemthethweni, izikhombo, izimfihlo, nemiklamo ingaphansi kwemithetho ethile yentela ngaphansi koMthetho we-Indiyan Income Tax, 1961. Abasunguli, isiqalo, amabhizinisi asunguliwe, amabhizinisi asunguliwe, ukudayisa, noma ukudlulisela izimali ze-IP, ukuqonda lemithetho ebaluleke kakhulu ekubekeni intela ngokulinganayo nokuqinisekisa ukuthi iyavunyelwa. Ukuphatha intela kuyahlukahluka kakhulu ngokwesimo semali eholweni, inzuzo, noma inzuzo yemali, inzuzo yezebhizinisi, [1] Nenzuzo yomthelisi yezentengo yezentengo yemali nesakhiwo sebhizinisi. Lesi sihloko sinikeza iziqondiso ezisekelwe ngokugcwele, ezinkokhiyeni zemali ye-IP, kuhlanganise nezimfuneko, kanye nezimfuneko ezisemthethweni.

Ukuhlelwa Kwezinto Ezivela Emzimbeni Owuhlakaniphe

Ngaphansi koMthetho weMali weTaxi, iholo elithathwe emalini ye-IP liba yinkokhelo eyodwa kwezintathu ezibanzi: inzuzo yobubhoshobhi , iholo lezebhizinisi [, noma inzuzo yemali [[[FLT]:5]. Uhlelo olulungile lunquma izinga elisebenzayo lentela, izikweleti, nezibopho zokubika izibopho.

Imali Eholwa Amakhosi

Izikhulu zikhokhwa ngokusetshenziswa, noma ilungelo lokusetshenziswa, imvume, umbhali, uphawu lobumsekeli, umklamo, noma enye i-IP. Ingxenye 9(8)(vi) yoMthetho ichaza intela yasebukhosini ngokubanzi, kuhlanganise nokucatshangelwa kokudluliswa kwawo wonke amalungelo noma anoma yimaphi ngokuphathelene nokusungulwa, ukusungulwa, umklamo, indlela eyimfihlo, noma inqubo. Imibuso ekhokhwa ngomuntu ongekho umsunguli ingaphansi kwengxenye 194 (yezakhamuzi) noma isiqephu 195 (yezakhamuzi).

Iholo Lebhizinisi

Uma umnikazi we-IP esebenzisa inzuzo yezentengiselwano ezivamile zebhizinisi, ukukhiqiza, noma izinkonzo, iholo elithathwayo lithathwa njengeholo lebhizinisi. Ngokwesibonelo, inkampani yezokwelapha egunyaza izidakamizwa nokwakha futhi ithengise ukuthi izidakamizwa zizobheka yonke inzuzo njengemali yebhizinisi, ifanele intela esemthethweni yenkampani. Ngokufanayo, inzuzo etholakala ngokuhlola izindleko ezihilela ukusetshenziswa kobuchwepheshe ingabhekwa njengenzuzo yezebhizinisi kunokuba ibhekwe njengeyamakhosi.

Inhloko - dolobha Iyazuza

Ukuthengiswa noma ukudluliselwa kwemvume noma ukwenziwa komgunyathi kungabangela ukuzuza inzuzo yequmrhu, uma i-IP ithathwa njengempahla enkulu (umzekelo, hhayi njenge-stock-in-trade). Inkathi yokuphatha inquma ukuthi inzuzo imfishane (igcinwe izinyanga ezingu-36 noma ngaphansi) noma isikhathi eside (igcinwe izinyanga ezingaphezu kwezingu-36). Impumelelo yesikhathi eside ekuthengiseni ngemvume esemthethweni ijabulela izinga eliphansi lentela engu-20% ngezinzuzo zokukhomba, yenza ukugcinwa kwephepha okufanelekile kwezindleko zokuthola nosuku kube nokugxeka.

Ukukhokha Intela Yamakhosi Kwabaphangi Nabaqambi Bamalungelo Ezincwadi

Iholo lobukhosi elivela ku-IP likhokhwa ngaphansi kwenhloko “Ivela kweminye imithombo” ngaphandle kokuba umkhokhi wentela uhileleke ebhizinisini lokukhokha i-IP, lapho ingakhokhwa khona njengeholo lebhizinisi. Intela ekhokhwayo esetshenziswa kumninikhaya isekelwe emazingeni avamile abhalwe phansi kubantu ngabanye noma amanani enkampani. Nokho, intela ekhethekile egunyazweyo ikhona ngenxa yemali ehlawulwayo yasebukhosini ngaphansi kweSigaba se-15BBF soMthetho we-Invotation for forciotation Act.

Ingxenye 115BF – Concessional Tax Rate for Paten Royalty

Ingxenye 115BF inikeza isilinganiso sentela encishisiwe (unyuswa kwemali ekhona) ngenzuzo yasebukhosini etholakala kumthetho osungulwe futhi ibhaliwe eNdiya. Ukufaneleka, imvume yokugunyazwa kumele inikezwe ngaphansi koMthetho we-Patents, 1970, nomkhokhisi wentela kumelwe abe yiqiniso nowokuqala wenkokhelo, noma umsunguli owabiwe intela ekhona. Inzuzo isebenza kuphela ebukhosini ezingenisweni lapho wonke amalungelo ekhona ehhliswe umkhokhiswa intela futhi kungekho muntu. Lelungiselelo likhuthaza ukukhokha intela yasekhaya. Qaphela ukuthi umkhokhisi wentela akanakukho ukukhokha noma yiyiphi inzuzo ehlawulwayo ukuze athole imali ehlawulwa yimali ehlawulwayo.

Ukubusa ngamalungelo okukopa kanye namanye i-IP

Izikhulu ze-odoli zobudoda (umz., umbhali, umculo, noma i-software) zikhokhwa ngaphansi kwemiklamo evamile ngaphandle kokuba umgunyathi usetshenziselwa injongo efanelekela i- “bomalty” ngaphansi kwe-Profectation Devince Active Actrigion (DATAA) nezwe elinikeza amazinga aphansi. Ngokufanayo, izikhulu zobukhosi zikhokhelwa intela njengemali ehholo yebhizinisi noma eminye imithombo, ngokuncishintshwa kwezindleko uma zingakhetheli isiqephu 115BF. Intela ngaphansi kwesigaba 194J isetshenziswa nge 10% yenkokhelo yabahlala khona (yobukhosi) nangaphansi kwesigaba 195 se-195 semali ehlawulwa abangekho abaholi.

Ukukhokha Intela Kwenhloko - dolobha Kuthengiswa Kwempahla Engalawulwa

Uma imvume esemthethweni, umbhali osemthethweni, noma uphawu lwempahla olusemthethweni luthengiswa njengempahla yenhloko- dolobha, intengo yebhizinisi idonsa intela yenkokhelo. Ukubala kulandela izimiso ezivamile: ukucatshangelwa kwezindleko ezinciphileyo zokuthola (okungadingeka ukuba uzenze) kanye nanoma iziphi izindleko ezizothathwa ukuze uthuthwe.

Ukugcina Isikhathi Nentela

Imvume yamalungelo namalungelo ombhali (ikhokhiwe nge-software esemthethweni esemthethweni esemthethweni?), isikhathi sokufanelekela njengenani lemali eshisiwe eyinxala enkulu singu izinyanga ezingu-36 . Uma i-IP ibekwa isikhathi esingaphezu kwezinyanga ezingu-36, inzuzo ikhona isikhathi eside futhi ikhokhelwe intela. Ukuzakhela i-IP kuveza inselele: izindleko zokuthola indawo. Izindleko zokuyibeka ziwuze, kodwa zikhiqiniswa ngaphambi kwendalo (izindleko ezimfushane) zingasetshenziswa futhi zisetshenziswe izindleko zenkokhiwo yokwethulo. Nokho, ukuncishiselwa kwemali eshisiwe ngokwenani elivamile futhi ezincishisiwe ngokwezentengo yokwenziwa.

Okubalulekile Okuyingqayizivele

Uma uthola imali ekuthengisweni kwemvume esemthethweni yomsunguli lapho imvume iyingxenye yebhizinisi ingathiwa yimali yebhizinisi kunokuba izuze izimali, ikakhulukazi uma umsunguli ehileleka njalo ekudayiseni imvume. UMnyango weTaxi ungasebenzisa “inhloso yomkhokhi wentela” nokuhlolwa kwesimiso se-“magede yokuhweba.” Ngaphezu kwalokho, ukudluliselwa kwemvume ngaphansi kwelayisensi, lapho ubuningangangangangashintshelwanga khona ekuthengiseni imvume (*) kungumbusi, hhayi ukuthengwa.

Ukusebenzisa Imisebenzi Ethengisa Ibhizinisi

Amabhizinisi amaningi asebenzisa imvume yawo ukuze enze imikhiqizo noma anikeze izinkonzo. Yonke inzuzo emisebenzi enjalo iyimali yebhizinisi futhi ikhokhelwa ngesilinganiso esisebenzayo senkampani noma umuntu ngamunye. Nokho, kunezikweli ezinkulu ezikhona ezikweletini ze-R&D ekuthuthukiseni imvume. Ngaphansi Ukuncintiswa 35 (2AB)[22] [inkampani ehileleke ekucwaningeni ngezesayensi emakhaya nasentuthulweni yentuthuko ingabiza intengothi ezingeni eliphansi [1] [[FLT]] [e] [ekuncithaka ku-100] ku-AY 201-222-2) ngaphansi kwenani elikhulu lezentengosi yemali, empeleni, njengoba intengosi encitshisiwe, incishisiwe. Ingenzeka ngokuncishiswa kwemali emali esele inzuzo enkulu kakhulu yemali ehhhhhhhhhrrensi (20], inzuzo ye-20] yemali, inzuzo yemali enkulu kakhulu yezenani le

Abagqugquzeli Bentela Bokudala Impahla Ephakeme ENdiya

Uhulumeni wase-India uye wasungula amalungiselelo amaningana okushukumisa ukusungulwa nokusungulwa kwe-IP. Izisusa eziyinhloko zihlanganisa:

Ingxenye 35(2B) – Ukuhlinzwa okukhulu kuyi-R&D

Amakhampani avunyelwe yi-Derrement of Scientific and Industrial Research (DSIR) futhi angenisa inzuzo noma izimali zenhloko (ukucwaninga ngezwe nezakhiwo ezingaphandle) endlu kanye nentuthuko angathola intengo ye 100%[ yezindleko (emuva ku-150% kodwa aqhubeke ekhona njengezaziso ngasinye?). Izindleko zihlanganisa iholo, imishini, kanye nemishini esetshenziselwa i-R&D. Lokhu kunciphisa izindleko ezisebenzayo zokuthuthukisa inzuzo entsha kanye nezinye i-IP.

Ingxenye 35ABB – Ukuhlinzwa kwe-Expenditure ngolwazi-ngendlela

Uma umkhokhi wentela engenisa izindleko eziyinhloko zokuthola amalungelo asemthethweni noma ulwazi lobuchwepheshe, lezozindleko zingakhishwa ngokulinganayo ngesilinganiso sokuphila okuwusizo kwempahla (ngokwenyani iminyaka engu-6 kuya kweyishumi) njenge ngxenye eyodwa ye- 35ABB. Lokhu kusebenza ngisho noma izindleko ezinjalo zingabhekwa njengezezimali eziyinhloko emvelweni. Qaphela ukuthi icandelo 35ABB liyilungelo lokwazi ngokukhethekile, hhayi ukusungula lapho umhloli esebenzisa khona imvume ebhizinisini. Ngokweze-Oficilo, i-Operansi ye-32 ingatholakala uma imvume ikhona.

ehlatshwa nge - Asset Engakholeki (ISikhungo 32)

AmaPaten, ama-apper, amaphawu, amaphawu, amalayisense, namanye amalungelo ebhizinisi noma ezentengiselwano zemvelo efanayo zibhekwa njengezingakholeki ngenjongo yokukwehla kwenani ngaphansi kwengxenye 32. Umkhokhi wentela othola ilungelo lokugunyazwa kwelinye iqembu angathi ukwehla ngesilinganiso esimisiwe (25% ngenani ngalinye nge-Inhome Treaxies, 1962) ngenani elibhaliwe eliphansi. Lokhu kuyintengo ephawulekayo yaminyaka yonke, ikakhulukazi ezinkampanini ezithengisela i-IP.

Isiqu Esikhethekile Samakhosi Aphakeme (Inkathi Ye - 115BF)

Njengoba kuxoxiwe ngenhla, lokhu kunikeza intela ephansi enkosini ewujuqu engamaphesenti ayishumi ukusuka ekufanelekeni kwemvume, ngaphandle kwentethelelo evunyelwe. Lokhu kusiza abasunguli ngabanye nezinkampani ezinezindleko eziphansi ezihlobene nemvume. Yilungiselelo elikhethiwe; umkhokhi wentela angakhetha ukukhokhwa intela ngaphansi kwamalungiselelo avamile (nezindleko ezincishisiwe) uma kusiza.

Ukukhokha Intela Nezivumelwano Zentela Ezimbaxa - mbili Zezizwe Zonke (DTAA)

Intengiselwano ye-IP enqamule i-frewn-line-parsess , njengasebukhosini obukhokhwa yinkampani yamaNdiya ebhaliswe yi-innoserr yangaphandle, ingaphansi kwakho kokubili umthetho wentela yaseNdiya ne-DTAA. INdiya ilandela umthetho wenkosi, lapho izikhulu zikhokhwa khona ngisho noma intela ingumphathi wenkampani engekho mphathi wezwe. Intela ngaphansi koMthetho we-Intacometic ingua ingu 10% yenkosi ekhokhwawa ukusetshenziswa kwemvume (ukukhonzwa kwe-intengiselwano ne-cress) ngaphansi kwesigaba se-15A. Nokho, izinga lingancishiswa ngaphansi kwe-DTAA engcono uma i-Owamukethiwe yangaphandle ikhona.

Amalungiselelo Ayinhloko E - DTAA

I-DTAAATTHO Iningi lichaza ukuthi i-“bolic” i-“bolish”, ngokuvamile ihlanganisa ukukhokha intela yokusetshenziswa kwezindawo, iziphawulo, izimfashini, nokwazi-ukuzenza. Izivumelwano eziningi zilinganisela izinga lokugodlela intela elingu-10% noma ngisho nangaphansi (umz., 5% ngezinhlobo ezithile). Ngokwesibonelo, i-India-USA DTAA inikeza intela elishumi% ebukhosini, kanti i-UK DTAA inesilinganiso esingu-10%. Nokho, uma isivumelwano esiphansi, umnini wezizwe kumelwe abe yinzuzo futhi avumelane nezimfuneko zokubhalwa kwezincwadi (FFFFF, intela, intela, njll.).

Ingozi Ehlala Njalo (PE)

Uma umholi we-inversitor ongeyena umholi e-Indiya ethola ukuthi une-PE esekelwe ebuningini bemisebenzi ehlobene ne-IP, iholo lasebukhosini lingase libekwe emalini ye-PE futhi likhokhelwe njengemali yebhizinisi ephakeme. Ukuhlelwa ngokucophelela kokuphatha i-IP kanye nokuyilungisa kubalulekile ukuze kugwenywe ukuchayeka okungahlosiwe.

Ukubambisana Nokugodla Intela

Ukuvumelana okufanele nokuncishiswa kwentela emthonjeni (TDS) kubalulekile ekuthengiseni nge-IP. Ukwehluleka ukukhipha iTDS kungaphumela ekunqandeni izindleko nezijeziso.

IMIBUZO ENGOKWENDLOSI Ebhacelwa Izakhamuzi

Ngaphansi kwesigaba 194J, noma ubani okhokha izinyunyana zobukhosi kuyisakhamuzi kumelwe adeuct TDS ngesilinganiso se 10% [ (njengo-FY 2024-25, wanda wafinyelela ku-10% ku-2%? Empeleni izinga lashintsha eminyakeni eminingi. Kusukela kumuva, i-TDS u/s 194 J iyi-10%.) Umnyango wokuthengiselelwa i-RS. 30 000 ngenani lokukhokha imali yasebukhosini.

IMISEBENZI Ebhacelwa Abangabhaliswanga

Kukhokhwa imali eyenziwa kubantu abangewona umholi, i-TDS incishiswa ngaphansi kwe-Ditection 195 ngesilinganiso sokusebenza (okungaba ngamaphesenti ayishumi ngaphansi kwe-Ingxenye 115A noma isilinganiso sesivumelwano esiphansi). Umkhokheli kumelwe athole isitifiketi esiphansi sokugodlela i-Assessting Office uma izinga lesivumelwano sehle. Ngaphezu kwalokho, lowo ongeyena umsunguli wesivumelwano kumelwe avumelane nenqubo yokuthiwa izinzuzo zesivumelwano.

Imikhankaso Nemikhankaso

Iholo lobukhosi nezindleko kumelwe zibikwe emfuthweni wentela kanye nemininingwane ye-TDS edecwiliswe. Izinkampani kudingeka ukuba ama-akhawunti azo ahlolwe ngaphansi kwe-From 44AB uma ukuthatha kwazo ingaphezu komnyango. Izivumelwano ze-IP zemvume, izibalo zenani, nezibalo zasebukhosini kufanele zibhalwe phansi ukuze kugwenywe ukuhlola ukudlulisa iziphathimandla ze-Pricting uma kuqhathaniswa nezivumelwano ezihlobene.

Ukuhlelwa Kwentela Okubalulekile Kwabanikazi Bempahla Abayiqaphile

Ukuze kutholakale imiphumela yentela efanele, abanikazi bentela abasemthethweni kanye nabanikazi be - IP kufanele bacabangele amasu alandelayo:

  • Bambata Patents njenge Assets --- Uma injongo iyi-screenshort-'isikhathi eside, i-project njengempahla yenhloko-mfuyo izinyanga ezingaphezu kwezingu-36 ukuze ithole intela ephansi yesikhathi eside ngokuyikhomba.
  • Ingxenye 115BF yePatant Royal - Qhathanisa intela esebenzayo ngaphansi kohlelo oluvamile (ngokuncishiswa kwezindleko) kanye nemvume ye 10% enkosini engathi sína. Izimvume ezinciphileyo ezinciphileyo, izinga lokuvumelana lilungile.
  • [[NTL:0] Izindleko ze-R&D - - Isebenzisela ngokufanelekile izindleko zokuzisungula ezakhiwe ngokwazo ukusungula izindleko zokuthengiseka kwenkokhelo yesikhathi esizayo, ngisho noma intethelelo yamanje ngaphansi kwe-Fota 35(2AB) ikhona.
  • Isiphambano-buorder Sisebenzisa ngokucophelela - Sebenzisa ama-arenti entela nge-DTA elungile, qinisekisa ukuba khona okuzuzisayo, futhi ugweme ingozi ye-PE.
  • [[[Umthetho:0] Gcina izirekhodi eziphelele[[[QUL:1] – Gcina amalayisensi, izivumelwano, amabhukwana e-R&D, nezitatimende zasebukhosini ukusekela ukutheliswa nokuvikelwa kwentela.

Isiphetho

Intela yeholo ehlawulwa yimvume nempahla engochwepheshe eNdiya isendaweni efuna ukuhlelwa ngokucophelela kokuhlelwa kwentela, ukuthengwa, nokulandelwa yizo zombili izivumelwano zentela. Nakuba uhulumeni enikeza izisusa zentela ezivunyelweyo ngaphansi kwe-Ctec 115BF kanye nezikweleti ezisindwayo zemali ezikhokhwayo ze-R&D, imithetho eqinile yokufaka intela nokuthumela intela. Abanikazi bentela, kungakhathaliseki ukuthi abantu ngabanye noma izinkampani, kufanele bahlanganyele nochwepheshe bezentela ukuze basebenzise lemithetho ngendlela ephumelelayo, baqinisekise ukuthobela i-TDS ukuvumelana nenzuzo egcwele yentela ekhona. Ukugcina ushintsho olukhona eMthethweni we-SCrectal Act nezimiso zokwahlulela kubalulekile ekuqondiseni i-IP.

Ukufundwa okwengeziwe, bhekisela kumbhalo ongokomthetho woMthetho weTsima leTagisi nemithetho ehlobene: ufikele umnyango wentela wePotimel, Ihhovisi le-General of Patents, Disols & Trade Marks[, kanye ne- Ibhodi yentela nemithetho yentela engaqondile yentela ye-CProto yemisebenzi ehlobene nemisebenzi ye-IP engenisiweyo.