주요내용요약 ( 한국무역협회 뉴델리 지부 제공)
Key direct tax proposals:
1. Angel tax: Angel tax provisions abolished with effect from assessment year 1 April 2025 (relevant to FY 2024-25). 엔젤택스(스타트업이 가치평가액을 초과
2. Changes to capital gains taxation:
a. Long-term gains:
- Tax on long term capital gains from sale of unlisted shares by non-resident now taxable at 12.5% vis-a-vis 10% earlier. This is effective immediately. 비거주자가 비상장주식 양도시 양
도소득세 세율이 10%에서 12.5%로 개정.
- The rate of long-term capital gains across all asset classes (unlisted shares, real estate etc.) has been rationalized to 12.5% with immediate effect. There will be no indexation benefit on transfer of long-term capital assets. 장기양도소득 계산시 물가상승율 조정이 삭
제.
- Thus, LTCG rate for all category of assets will be at 12.5%. 모든 종류의 자산에서 발생하는 장기양도소득
세 세율이 12.5%로 단일화
b. Short-term gains:
- The rate has been increased from 15% to 20% on short-term gains on listed equity shares and equity oriented mutual funds and units of a business trust under section 111A of the Act. 주식뮤츄얼펀드, 상장주식에서 발생한 단기양도소득세율이 15%에서 20%로 인상.
- Other short term capital gains shall continue to be taxed at applicable rates.
c. Period of holding: The period of holding for capital assets is as below ？ 장/단기 양도소득의 기준 변경
- Listed securities ？ 12 months 상장주식의 경우 12개월, 그 외 자산의
경우 24개월
- All other assets ？ 24 months (the holding period for bonds, debentures, gold has been reduced from 36 months to 24 months).
- Sale of shares under OFS:
- Existing provisions created ambiguity for computation of fair market value of equity shares sold under an Offer for Sale (“OFS”) under an IPO.
- Now the Fair Market Value for shares which were acquired prior to 31 January 2018 and now sold under an OFS is proposed to be computed as the cost of acquisition adjusted with the cost inflation index upto FY 2017-18.
- The amendment will take effect retrospectively from AY 2018-19.
4. Section 201 time period for assessee in default (WHT assessments) ？ For both residents and non-residents 원천징수세 조사기간 관련
- Earlier, there was no defined time period for non-residents. Now, the scope has been expanded to cover non-resident payees as well.
- Further, the time limit for passing such order is reduced to “six years” from earlier seven years. 비거주자에게도 조사기한이 동일하게 적용될
예정이며, 기존의 회계연도 종료 후로부터 7년에서 6년 으로 1년 감소.
This would impact on indemnity period on secondaries on go-forward basis. 이는 전진적용됨.
5. Tax rate for foreign companies: Tax rates on foreign companies is proposed to reduce from 40% to 35% resulting into an effective headline tax rate of 38.22%. 외국기업(지점, 프로젝트 오피스 포함)에
6. Timeline for reassessment proceedings: 세무조사의 재조사(
|
Income escaping assessment |
Earlier (from end of AY) |
Now (from end of AY) |
| ≤ INR 50 lakhs |
3 years |
3 years 3 months |
| > INR 50 lakhs |
10 years |
5 years 3 months |
AY:회계연도(FY)의 바로 다음 해를 AY라고 함.
This would need to be kept in mind for indemnity cap / related matters in secondaries on go-forward basis. 이는 전진적용됨.
7. Buy-back of shares: 자사주매입
- Provision of section 115QA and section 10(34A) of the Act governing buyback of unlisted domestic company is amended and shall not apply after 1 October 2024.
- Consideration received on buyback taxable as ‘Deemed dividend’ in the hands of shareholders.
- The cost of acquisition of such shares bought back shall be treated as a capital loss (applicable to both listed and unlisted shares).
- 현재 자사주매입에는 23.3%의 세율이 적용되나, 개정
안에 따르면 2024년 10월 1일부터 간주배당으로 판 단되어 주주에게 배당소득세가 적용. 자사주매입 시 주주 가 취득한 금액은 양도손실로 간주되어 다른 양도소득과 상계 가능.
8. GIFT IFSC
- Incentives to IFSC: It is proposed that certain (a) retail schemes; (b) Exchange Traded Funds and (c) clearing corporations set-up under the IFSCA (Market Infrastructure Institutions) regulations shall enjoy tax exemptions along with expansion of tax benefits to certain other funds and entities in IFSC.
- Currently where source of credits / funds is not explained, the same is subject to income tax. Further, it is prescribed that source of such creditor / lender / shareholder is also required to be explained. This requirement (verifying source of income) was exempted for SEBI registered when capital funds. Now the definition of VCF has been expanded to include VCF set up under the IFSC regulations.
9. STT rates on sale of an option in securities has been increased to 0.1% of the option premium, and on sale of a futures in securities to 0.02% of the price at which such futures are traded. 옵션과 선물거래의 경우 증권거래세 인상.
10. Corporate gift – Gift of assets by a Company would not be covered under exemption as provided in section 47 of the Act. The exemption from gift under section 47 of the Act has been restricted only to individuals and HUF. Therefore, gifts by corporates will be considered taxable. Fair value provisions will apply for computing capital gains. 자본재의 무상수증이익은 기존에는 면세였으나
11. TDS and TCS Reforms: 원천징수세 관련
- TDS rates reduced from 5% to 2% in certain sections including Section 194H (commission or brokerage). The TDS rate of Section 194-O (applicable on e-commerce operator) has been proposed to reduce from 1% to 0.1%. 중개수수료(commission or brokerage)의 TDS세율이 5%에서 2%로 감소
, 전자상거래 운영자의 판매에 대한 TDS세율이 1%에 서 0.1%로 감소
- Credit of TCS to be allowed while computing the amount of tax to be deducted on salary income under section 192 of the Act. TCS로 납부한 세액의 기납부세액 차감이 급여
소득의 경우에도 허용됨.
- Decriminalizing delays in TDS payment until the filing of the relevant statement. 원천징수신고서 제출 전까지 납부할
경우 TDS납부지연에 대한 형사처벌조항 삭제
- TDS correction statement cannot be filed after 6 years from end of financial year or 2 years from date of filing correction statement, whichever is later. TDS수정신고는 회계연도 종료 후 6년 혹
은 수정신고서 제출 후 2년 이내 중 이른 시점에만 가 능.
12. Equalization levy: Equalization levy of 2% on e-commerce has been proposed to be withdrawn while retaining the Equalization levy of 6% on other specified services. 전자상거래에 부과되는 균등부담금 2%
13. Vivad Se Vishwas 2024: Direct tax amnesty scheme proposed to be introduced for settlement of disputes. 법인세/소득세 조제쟁송이 있을 경우,
14. Withdrawal of AAR: Application for withdrawal of AAR application filed before the AAR could be filed on or before 31 October 2024. The order in connection to withdrawal application would be issued by BAR on or before 31 December 2024. 사전해석질의제도를 신청했을 경우 신청서 철회
15. Computation of total income: All sums deducted in accordance with the provisions of Chapter XVII-B and income tax paid outside India by way of deduction, in respect of which an assessee is allowed a credit against the tax payable under the Act, are for the purpose of computing the income of the assessee, deemed to be income received.
16. Charity Tax Simplification: The two tax exemption regimes for charities will be consolidated to simplify the tax process.
Partnership taxation:
17. The limit for computing partners remuneration allowed as deduction is increased.
| Earlier | Proposed |
| Upto 3 lakhs of book profit ？ INR 1.5 lakhs or 90% of book profits whichever is higher.
Balance ？ 60% of book profits |
Upto 6 lakhs of book profit ？ INR 3 lakhs or 90% of book profits whichever is higher.
Balance ？ 60% of book profits |
18. Remuneration paid to partners (including bonus, interest, commission) would be liable to withholding at the rate of 10%.
Personal Income-tax: 개인소득세
19. Slab rates: In new tax regime, the tax rate structure has been revised as under: 개인소득세 세율 구간이 변경. 전반적으로
| Slabs | Tax rate |
| 0-3 lakh rupees | Nil |
| 3 – 7 lakh rupees
(earlier 3 ？ 6 lakhs) |
5% |
| 7 – 10 lakh rupees
(earlier 6 ？ 9 lakhs) |
10% |
| 10 – 12 lakh rupees
(earlier 9 ？ 12 lakhs) |
15% |