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所在平台: Udemy |
课程主页: https://www.udemy.com/course/residential-status/
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本次Coursera课程“居住身份”深入介绍了印度的居住身份概念及其对税收的影响。 课程内容涵盖： * **印度公民身份与居住身份的区别**：强调两者是相互独立的。 * **居住身份的决定因素**：明确指出居住身份决定了收入是否需要在印度纳税，并且每年的居住身份需要单独确定。 * **个人居住身份的判定**： * **基本条件**：包括在相关以前年度停留182天或以上；或在本年度停留60天或以上，并在之前的4个年度中停留365天或以上。 * **附加条件**：要求在之前的10个相关年度中至少有2年是印度居民，并且在之前的7个相关年度中在印度停留730天或以上。 * **居住身份的分类**： * **通常居住者（Ordinarily Resident）**：满足一项基本条件和两项附加条件。 * **非通常居住者（Not Ordinarily Resident）**：满足一项基本条件，但不满足两项附加条件。 * **非居民（Non Resident）**：不满足任何一项基本条件。 * **其他实体（HUF、公司、合伙企业等）的居住身份判定**： * **印度教未分割家庭（HUF）**：其居住身份取决于“Karta”（家族首长）是否满足附加条件。 * **公司**：印度公司始终被视为居民。外国公司则根据其事务的控制和管理是否完全位于印度来确定是否为居民。 * **合伙企业、地方当局、应纳税人协会（AOP）、受益人协会（BOI）和个人应纳税人（AJP）**：根据其事务的控制和管理是否位于印度来判定。 * **居住身份与税负的关系**：课程最后概述了不同居住身份如何影响税收承担。 本课程旨在帮助学习者理解居住身份的复杂性及其在税务规划中的重要性。
Introduction of Residential StatusResidential Status Contents: 1. How to be an Indian citizen: By birth Or By Agreement 2. Income shall be taxed or not depends upon the residential status 3. Residential status is determined separately for each previous year 4. Citizenship and residential status of a country are two separate conceptTypes of Person: Like Individual, Hindu Undivided Family, Company, Firm etcResidential status of an Individual Section 6(1)1) Basic Conditions:(i) If the individual stayed in India for a period of 182 days or more during relevant previous year. (ii) If he stayed in India for a period of 60 days or more during relevant previous year and 365 days or more during 4 years immediately preceding the previous year.2) Additional Condition Section 6(6): (i) He has been resident in India in at least two years out of 10 previous years immediately preceding the relevant Previous Year. (ii) He has been in India for 730 days or more during 7 years immediately preceding the relevant Previous Year.Types of Resident: 1. Ordinarily Resident: If he satisfies one of the basic condition and both the additional condition.2. Not Ordinarily Resident: If he satisfies one of the basic conditions but not both the additional condition.3. Non Resident: If any one of the basic condition are not satisfies.Residential status of HUF(1) Resident in India:- If control and management of the affairs is wholly or partly situated in India during relevant previous year. (a) Resident and ordinarily resident in India:- If "Karta" of H.U.F. satisfies both the "Additional Condition" during relevant previous year. (b) Resident but not ordinarily resident in India:- If "Karta" of H.U.F. does not satisfy both the "Additional Condition" during relevant previous year.(2) Non Resident in India:- If control and management of affairs is wholly or partially situated outside India during relevant previous year.Residential status of Firm, Local Authority, AOP, BOI, and AJP (1) Resident in India:- If control and management of affairs is wholly or partly situated in India during relevant previous year. (2) Non Resident in India:- If control and management of affairs is wholly situated outside India.Residential status of Company (1) Indian Company:- It is always resident in India. (2) Foreign Company:- (i) Resident in India:- If control and management of its affairs is situated wholly in India during relevant previous year. (ii) Non Resident in India:- If control and management of its affairs is situated wholly or partly outside India.Types of CompanyIncidence of Tax according to Residential Status Section 5
