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:
b. Short-term gains:
c. Period of holding: The period of holding for capital assets is as below ? 장/단기 양도소득의 기준 변경
4. Section 201 time period for assessee in default (WHT assessments) ? For both residents and non-residents 원천징수세 조사기간 관련
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
8. GIFT IFSC
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
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 Equalization levy: Equalization levy of 2% on e-commerce has been proposed to be withdrawn while retaining the Equalization levy of 6% on other specified services.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% |
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