在印度外派人員個人所得稅QA
在印度外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
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2.1. 徵收外派個人所得稅
所得稅由聯邦政府透過所得稅部門單獨管理，該部門由中央直接稅委員會（CBDT）管轄。 CBDT 是財政部稅務部門的單位。所得稅的法律依據是 1961 年《所得稅法》。
印度的稅收制度承認財政年度跟下一個從4月1日到隔年3月31日的評估年度。自4月1日起至3月31日止為一個財政年度，指納稅人取得應納稅所得的12個月期間。 4月1日至3月31日的課稅年度是下一個4月1日至隔年3月31日，是指該財政年度內未繳納的某些稅款的到期時間以及在財政年度取得的收入稅的某些數據須向政府申報。適用於某個財政年度內所獲得的收入的稅率是適用於與該財政年度相關的評估年度的稅率。例如，2018年4月1日至2019年3月31日期間為2018-2019財政年度，該財政年度所獲得的收入適用的稅率為2019-2020評估年適用的稅率。
參考
印度所得稅部門：
•稅務日曆
In English
2.1. Income Taxes Imposed —
The income tax is solely administered by the federal government through the Income Tax Department, which is governed by the Central Board of Direct Taxes (CBDT). The CBDT is a unit of the Ministry of Finance’s Department of Revenue. The legal basis of income taxes is the Income Tax Act of 1961.
India’s tax system recognizes a financial year and an assessment year related to each period from April 1 to March 31 of the next year. The financial year from April 1 to March 31 refers to a 12-month period during which taxpayers obtain taxable income. The assessment year for a period from April 1 to March 31 is the next period from April 1 to March 31, referring to the time period when certain unpaid tax during the financial year are due and when certain data regarding tax on income obtained during the financial year must be filed with the government. The tax rates applicable to income earned during a financial year are those applicable for the assessment year related to that financial year. For example, the period from April 1, 2018, to March 31, 2019, is Financial Year 2018-2019 and the tax rates applicable on income earned during that financial year are those applicable for Assessment Year 2019-2020.
References
India Income Tax Department:
2.2. 雇主扣繳範圍
所有雇主都有責任代扣應繳納印度所得稅的員工薪資的所得稅, 並將其匯給稅務機關。 《所得稅法》要求所有印度公司、外國公司或法人團體或任何被中央直接稅委員會視為公司的組織向居民員工預扣稅款。
In English
2.2. Employer Coverage —
All employers are responsible for withholding income taxes on their employees’ wages which are liable to India’s income taxation and remitting them to the tax authorities. The Income Tax Act requires all Indian companies, foreign companies or corporate bodies, or any organization deemed a company by the Central Board of Direct Taxes to withhold taxes from resident workers.
2.3. 員工個人所得覆蓋範圍
居民員工有責任在一個納稅年度內為印度境內或境外收到的所有收入納稅。如果個人在 12 個月期間在印度居住了 182 天或以上，或在過去四年內在印度居住了 365 天或以上，則出於稅收目的，該個人視為印度的合法居民。非居民員工有責任為印度來源的收入納稅。
In English
2.3. Employee Coverage —
Resident workers are subject to tax on all sources of income received in or outside of India during a tax year. For tax purposes, individuals are considered as legal residents in India if they are physically in India for 182 days or more during a 12 month period, or if they have been presented in India for 365 days or more during the previous four years. Nonresident workers are subject to tax on India-sourced income.
2.4. 員工個人所得稅率和級距
所得稅稅率以累進稅率徵收，稅率範圍為 0% 至 30%。在國家累進所得稅制中，個人的收入總額被分配到國家個人所得稅各個稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。在印度，所得稅稅級也稱為所得稅板，累進所得稅稅率也稱為板稅率。
適用於 2024-2025 財政年度期間獲得的收入，與適用於 2023-2024 財政年度期間獲得的收入的規定相同，印度的個人所得稅稅率以及每個稅級的最低和最高年收入金額如下：
| 60 歲以下居民的財政年度收入範圍（印度盧比） | 60 至 79 歲居民財政年度收入範圍（印度盧比） | 80 歲以上居民的財政年度收入範圍（印度盧比） | 所得稅稅率 |
| 25萬盧比以下 | 30萬盧比以下 | 50萬盧比以下 | 零 |
| 超過25萬盧比且不超過50萬盧比 | 超過30萬盧比且不超過50萬盧比 | 不適用 | 5% |
| 超過50 萬盧比且不超過100 萬盧比 | 超過50 萬盧比且不超過100 萬盧比 | 超過50萬盧比且不超過100 萬盧比 | 20% |
| 超過100 萬盧比 | 超過100 萬盧比 | 超過100 萬盧比 | 30% |
從 2020-2021 財政年度獲得的收入開始生效，任何年齡的個人都可以選擇對其收入應用第二套所得稅級數，以代替標準所得稅級數，用來換取前述多項免稅和扣除額。從 2023-2024 財政年度獲得的收入開始生效，這套稅級是預設的，如果個人不想使用它們，則必須選擇退出。自 2023 年 4 月 1 日起生效，這套所得稅稅率如下：
| 財政年度收入範圍（印度盧比） | 所得稅稅率 |
| 30萬盧比以下 | 零 |
| 超過30萬盧比且不超過60萬盧比 | 5% |
| 超過60萬盧比且不超過90萬盧比 | 10% |
| 超過90 萬盧比且不超過120 萬盧比 | 15% |
| 超過120 萬盧比且不超過150 萬盧比 | 20% |
| 超過150 萬盧比 | 30% |
自2020年4月1日至2023年3月31日生效，這套稅級如下：
| 財政年度收入範圍（印度盧比） | 所得稅稅率 |
| 25萬盧比以下 | 零 |
| 超過25萬盧比且不超過50萬盧比 | 5% |
| 超過50萬盧比且不超過75萬盧比 | 10% |
| 超過75萬盧比且不超過100 萬盧比 | 15% |
| 超過100 萬盧比至125 萬盧比 | 20% |
| 超過125 萬盧比且不超過150 萬盧比 | 25% |
| 超過150 萬盧比 | 30% |
當員工未能提供其永久帳號(PAN) 或提供不正確的PAN 時，雇主仍需按20% 的稅率從員工工資中預扣稅款，除非《所得稅法》或《金融法》中規定了替代稅率。
所得稅附加費：年收入超過500 萬盧比且不超過1000萬盧比的個人需繳納其所得稅負債 10% 的所得稅附加費，不考慮附加費本身或教育費用。年收入超過1,000 萬盧比至2,000萬盧比的個人需繳納所得稅附加稅，稅率為其所得稅負債的 15%，不考慮附加費本身或教育費用。
根據2019年8月1日頒布的法律，自2019年4月1日起追溯生效，年收入超過2000萬盧比且不超過5000萬盧比的個人需繳納所得稅負債25%的所得稅附加費, 不考慮附加費本身或教育費用。自2019年4月1日起追溯生效，根據2019年8月1日頒布的一項法律，年收入超過5,000萬盧比的個人須繳納其所得稅負債37%的所得稅附加費，不考慮附加費本身或教育費用。
為了計算所得稅附加費，不考慮附加費本身或教育費用的所得稅負債金額也稱為基本所得稅。
對於每個所得稅附加稅級，都有一個限額，即年收入大於最低門檻且不超過最高門檻的個人應繳納的基本所得稅之和, 可以超過等於每個稅級的最低門檻的個人年收入應繳納的基本所得稅的金額, 加上該基本所得稅金額應繳納的個人所得稅附加費。適用的限額是個人年收入超過該稅級下限的金額。例如，個人基本所得稅加上年收入超過500萬盧比但不超過1000萬盧比的部分的所得稅附加費的總和，如果該金額超過個人年收入與500萬盧比的差額, 且個人年收入不超過1000萬盧比的，適用的基本所得稅加上個人年收入超過500萬盧比但不超過1000萬盧比的部分的所得稅附加費會相當於個人年收入與500萬盧比之間的差額。
健康和教育稅：健康和教育稅，以前稱為教育稅，由每位員工繳納，並根據員工的所得稅負債總額進行評估，包括所得稅附加費（如果適用），但不包括教育稅本身。印度使用的“cess”一詞是指具有特定目的而不是廣泛目的的稅收。
自 2018 年 4 月 1 日起生效，僱員應課的健康和教育稅稅率為僱員所得稅負債總額的 4%，包括所得稅附加費（如果適用），但不包括教育稅本身。總稅額4%的教育税稅率包括2% 的普通教育稅、1% 的中等和高等教育稅以及1% 的稅是用於資助Ayushman Bharat（也稱為國家健康保護使命）的健康計劃。截至 2018 年 3 月 31 日，僱員應課的教育稅稅率為僱員所得稅負債總額的 3%，包括適用的附加費，但不包括教育稅本身，總稅率為 3%, 其中普通教育佔2% ，中等和高等教育佔1%。
In English
2.4. Rates and Thresholds —
Income tax rates are levied on a progressive scale, ranging from zero to 30%. In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket. In India, income tax brackets are also known as income tax slabs and progressive income tax rates are also known as slab rates.
Effective for income earned during Financial Year 2024-2025, unchanged from provisions effective for income earned during Financial Year 2023-2024, India’s personal income tax rates and minimum and maximum amounts of annual income for each tax bracket are as follows:
| Range of Financial-Year Income for Residents Younger Than 60 Years of Age (Indian Rupees) | Range of Financial-Year Income for Residents From 60 to 79 Years of Age (Indian Rupees) | Range of Financial-Year Income for Residents At Least 80 Years of Age (Indian Rupees) | Income Tax Rate |
| Up to ₹ 250,000 | Up to ₹ 300,000 | Up to ₹ 500,000 | Zero |
| More than ₹ 250,000 and up to ₹ 500,000 | More than ₹ 300,000 and up to ₹ 500,000 | Not applicable | 5% |
| More than ₹ 500,000 and up to ₹ 1 million | More than ₹ 500,000 and up to ₹ 1 million | More than ₹ 500,000 and up to ₹ 1 million | 20% |
| More than ₹ 1 million | More than ₹ 1 million | More than ₹ 1 million | 30% |
Effective from the income earned in the 2020-2021 financial year, individuals of any age may choose to apply a second, optional, set of income tax brackets to their income instead of the standard income tax brackets, in exchange for foregoing many tax exemptions and deductions. Effective from the income earned in the 2023-2024 financial year, this set of tax brackets is the default one and individuals must withdraw if they do not want to apply them. Effective from April 1, 2023, this set of income tax brackets is as follows:
| Range of Financial-Year Income (Indian Rupees) | Income Tax Rate |
| Up to ₹ 300,000 | Zero |
| More than ₹ 300,000 and up to ₹ 600,000 | 5% |
| More than ₹ 600,000 and up to ₹ 900,000 | 10% |
| More than ₹ 900,000 and up to ₹ 1.2 million | 15% |
| More than ₹ 1.2 million and up to ₹ 1.5 million | 20% |
| More than ₹ 1.5 million | 30% |
Effective from April 1, 2020, to March 31, 2023, this set of tax brackets was as follows:
| Range of Financial-Year Income (Indian Rupees) | Income Tax Rate |
| Up to ₹ 250,000 | Zero |
| More than ₹ 250,000 and up to ₹ 500,000 | 5% |
| More than ₹ 500,000 and up to ₹ 750,000 | 10% |
| More than ₹ 750,000 and up to ₹ 1 million | 15% |
| More than ₹ 1 million and up to ₹ 1.25 million | 20% |
| More than ₹ 1.25 million and up to ₹ 1.5 million | 25% |
| More than ₹ 1.5 million | 30% |
When employees fail to provide their Permanent Account Number (PAN) or provide an incorrect PAN, employers are still required to withhold taxes from employees’ wages at a rate of 20%, unless an alternative rate is offered in the Income Tax Act or the Finance Act.
Income Tax Surcharge: Individuals with annual income greater than ₹ 5 million and up to ₹ 10 million are subject to an income tax surcharge of 10% of their income tax liability regardless of the surcharge itself or the education cess. Individuals with annual income greater than ₹ 10 million and up to ₹ 20 million are subject to an income tax surcharge of 15% of their income tax liability regardless of the surcharge itself or the education cess.
Effective retroactively since April 1, 2019, based on a law that was legislated Aug. 1, 2019, individuals with annual income greater than ₹ 20 million and up to₹ 50 million are subject to an income tax surcharge of 25% of their income tax liability regardless of the surcharge itself or the education cess. Effective retroactively since April 1, 2019, based on a law that was legislated Aug. 1, 2019, individuals with annual income greater than ₹ 50 million are subject to an income tax surcharge of 37% of their income tax liability regardless of the surcharge itself or the education cess.
In order to calculate the income tax surcharge, the amount of income tax liability without considering the surcharge itself or the education cess is also known as basic income tax.
For each income tax surcharge bracket, there is a limit to which the amount of basic income tax assessable on personal annual income equal to the bottom threshold of each bracket can be exceeded by the sum of basic income tax assessable on an individual with annual income greater than the bottom threshold and up to the top threshold of each bracket, plus the individual’s income tax surcharge assessable on that amount of basic income tax. The applicable limit is the amount of the individual’s annual income minus the bottom threshold of the bracket. For example, with regard to the sum of the basic income tax and the income tax surcharge on the portion of an individual’s annual income in excess of ₹ 5 million but not more than ₹ 10 million, if that sum would exceed the difference between the individual’s annual income and ₹ 5 million and the individual does not have annual income of more than ₹ 10 million, the applicable total basic income tax plus income tax surcharge for the portion of the individual’s annual income in excess of ₹ 5 million but not more than ₹ 10 million would equal to the difference between the individual’s annual income and ₹ 5 million.
Health and Education Cess: A health and education cess, previously known as an education cess, is payable by each employee and is imposed on the aggregate of the employee’s income tax liability, including an income tax surcharge amount if applicable, but not including the cess itself. The word cess, as used in India, refers to a tax with a specific purpose instead of a broad purpose.
Effective from April 1, 2018, the rate of the health and education cess taxable on an employee is 4% of the aggregate of the employee’s income tax liability, including an income tax surcharge amount if applicable but not including the cess itself, and the total rate of 4% composes of a general education cess of 2%, a secondary and higher education cess of 1%, and a cess of 1% to help fund health programs of Ayushman Bharat, also known as the National Health Protection Mission. Effective until March 31, 2018, the rate of the education cess taxable on an employee was 3% of the aggregate of the employee’s income tax liability, including a surcharge amount if applicable but not including the cess itself, and the total rate of 3% composes of a general education cess of 2% and a secondary and higher education cess of 1%.
2.5. 僱主扣繳稅號登記
如果雇主的收入超過50萬盧比，則必須向政府註冊並獲得減稅和徵收稅款帳號 (TAN), 以從員工薪水扣除所得稅, 或稱為“從源頭扣除稅收” 。
員工必須向政府註冊並申請永久帳號 (PAN)，這是由印度政府分配的一個十位字母跟數字的號碼。如果納稅人在該年度有稅務義務，則必須在該納稅年度的 6 月 30 日之前申請 PAN。員工必須將其 PAN 交給雇主以用於扣稅。
如果員工從所得稅部門的評估官員那裡獲得了較低的扣除率，他們有責任盡快向雇主提供批准的表格，包括用於免扣除的表格No. 15G/15H。
所得稅部門保有要求任何出口商或進口商提供 TAN 或 PAN 的權利，無論總收入為何。
In English
2.5. Registration —
If employers’ revenue exceeds ₹ 500,000, they must register with the government and receive a Tax Deduction and Collection Account Number (TAN) to deduct income tax from their employees, or Tax Deduction at Source (TDS).
Employees must register with the government and apply for a Permanent Account Number (PAN), a ten-digit alphanumeric number assigned by the Indian government. If the taxpayer is tax liable during that year, application for the PAN must be filed by June 30 of the taxable year. Employees must give their PAN to their employer for tax deduction purposes.
If employees have received a lower deduction rate from the assessing officer of the Income Tax Department, they are responsible for giving the approved forms, including Form No. 15G/15H for non-deduction, to their employer as soon as possible.
The Income Tax Department reserves the rights to require a TAN or PAN from any exporter or importer, regardless of total revenue.
2.6. 員工個人所得應稅金額
從源頭扣除的稅款適用於所有收入，包括從以下來源獲得的收入：
•薪資或營業收入形式的工資；
•證券或投資利息；
•與正常薪資無關的任何實體福利或獎金；
•付給承包商和分包商的款項；
•小費收入；和
•租金、費用或技術服務。
雇主向僱員支付的連續服務年限酬金的最高免稅金額為200 萬盧比，與雇主向僱員支付此類酬金時必須支付的最高酬金金額相同。根據支付給某些僱員的工資金額，應付給某些僱員的免稅酬金可能低於最高限額。
In English
2.6. Taxable Amounts —
Tax deducted at source is applied to all income, including that earned from:
• wages in the form of salary or business income;
• interest on securities or investments;
• any benefits in kind or bonuses unrelated to normal salary;
• payments to contractors and subcontractors;
• earnings from tips; and
• rents, fees, or technical services.
The maximum tax-free amount of gratuities for continuous service paid by employers to employees is ₹ 2 million, which is the same as the maximum gratuity amount that employers are required to pay to employees when paying such gratuities. Based on the amount of salary they were paid, the tax-free amount of gratuities payable to some employees may be lower than the maximum amount.
2.7. 扣繳方法
所得稅由雇主在付款時從源頭徵收。付款可以在不同的時間進行，但通常每月一次。
出於預扣稅目的，個人納稅人可以根據 1961 年所得稅法第 197 條和第 206C(9) 條提交 13 號表格，索取證明，要求不得從工資或其他收入中預扣所得稅。此表格也可用於請求以較低稅率預扣所得稅。自 2018 年 10 月 25 日起生效，必須使用TRACES入口網站以電子方式提交 13 號表格。 TRACES 是 TDS Reconciliation Analysis and Correction Enabling System 的縮寫。
13 號表格應向印度所得稅部門提交，該部門將向雇主簽發確認減少預扣稅的證書。
在一個財政年度內離開一個雇主然後再就業或為多個雇主工作的僱員可以選擇由當前雇主根據僱員已支付的就業收入總額以及從該收入中已預扣的所得稅總額去代扣繳所得稅。僱員需要向所選的當前雇主提供有關該財政年度內所有其他雇主支付的就業收入以及其他雇主從該就業收入中預扣所得稅的詳細信息，並且這些詳細信息需要以書面形式提供，並由僱員和其他雇主核實。在當前雇主收到僱員關於總就業收入和從就業收入中預扣所得稅的詳細信息的通知後，需要對本財政年度支付給僱員的就業收入總額進行所得稅預扣。
In English
2.7. Withholding Methods —
Income taxation is levied at source by employers at the time of payment. Payment can be made at a variety of times, but is usually done once per month.
For the purpose of withholding tax, individual taxpayers may submit Form No. 13 in accordance with Sections 197 and 206C(9) of the Income-tax Act of 1961, requesting a proof that income tax shall not be withheld from wages or other income. The form is also used to request income withheld at a lower tax rate. Effective from Oct. 25, 2018, Form No. 13 must be filed electronically through the TRACES portal. TRACES is an acronym for TDS Reconciliation Analysis and Correction Enabling System.
Form No. 13 should be filed with India’s Income Tax Department, which will issue a certificate confirming the reduction of withholding tax to the individual’s employer.
Employee who left work with an employer and then was reemployed during a financial year or who worked for multiple employers may choose to have the current employer withhold income tax based on the aggregate amount of employment income that the employee has been paid during the financial year and the aggregate income tax that has been withheld from that income for the financial year. The employee are required to provide detailed information to the chosen current employer regarding all employment income paid by other employers during the financial year and the income tax withheld from that employment income by the other employers. This detailed information must be provided in writing and verified by the employee and the other employers. After receiving detailed information from employees regarding the aggregate employment income and income tax withheld from employment income, the current employer is required to withhold income tax on the aggregate amount of employment income paid to the employee during the financial year.
2.8. 員工個人所得申報退稅及匯款
根據《所得稅法》, 雇主有責任依照固定的時間表匯出從源頭徵收的稅。除三月外，當月向員工支付工資時，該月的預扣所得稅必須在次月七日之前匯給政府。如果在 3 月支付工資，匯款必須在 4 月 30 日之前完成。
雇主必須透過印度儲備銀行或印度國家銀行的任何分行以及任何其他政府授權的銀行向政府繳稅，使用通用存款號碼：Challan No. ITNS-281。 challan 在印度相當於收據或付款證明。
所得稅的匯款可以透過現金、支票或電子存款的方式進行。然而，所有被定義為公司或上一年總收入超過稅務審計限額 44AB（即1 億盧比）的扣繳人都需要進行電子存款和電子方式傳輸詳細納稅表格。此限額也稱為強制審計帳簿的限額。所得稅可以使用由印度所得稅部門管理的稅務資訊網路線上入口網站的電子支付功能以電子方式繳納。
雇主必須向員工提供兩份單獨的 TDS 證書，即 16 號表格和 16A 號表格，以記錄預扣稅款金額。
16 號表格記錄了員工薪資的預扣稅，16A 表格記錄了員工除工資以外的收入的預扣稅。
16 號表格每年向員工提供一次，並應在報告的財政年度後的 6 月 15 日之前向員工提供。
16A 號表格必須每季提供一次給員工, 詳細說明季度扣除額。 截至 3 月 31 日的 16A 號表格的到期日是 6 月 15 日；截至 6 月 30 日的季度表格，到期日為 8 月 16 日；截至 9 月 30 日的季度表格，到期日為 11 月 15 日；截至 12 月 31 日的季度表格，到期日為隔年 2 月 15 日。
16 號表格和 16A 號表格均包含員工 PAN、雇主 TAN、銀行核發的 Challan 識別號碼和 TDS 收據號碼的資料輸入欄位。在提交個人所得稅申報表時，員工必須提供 TDS 證書中的詳細信息，以獲得 TDS 抵免的適當資格。
雇主還必須每季向政府提交TDS 報表，以了解從僱員工資中扣除的金額。雇主通常必須使用 24Q 表格來處理所有工資支付的 TDS，並使用 26Q 表格來處理除工資以外的僱員收入的所有 TDS， 27Q 表格用於處理外國僱員除工資以外的收入的所有 TDS。這些聲明必須以書面或電子形式提交給政府。截至 3 月 31 日的季度報表的期限是 5 月 31 日；截至 6 月 30 日的季度報表的期限是 7 月 31 日；截至 9 月 30 日的季度報表的期限是 10 月 31 日；截至 12 月 31 日的季度報表的期限是隔年 1 月 31 日。
可以透過向稅務資訊網路便利中心提供電子表格來以電子方式提交表格 24Q、26Q 和 27Q 。可以使用稅務資訊網路的報稅表準備公用程式(RPU)來準備表格。
預計有至少10,000盧比的所得稅的員工必須全年預繳稅款。到 9月15日前，應支付總額的30%； 到12月15日前，應支付總額60%；至 3 月 15 日，全部餘額應在申請年度後支付。
In English
2.8. Returns and Remittance —
Employers are responsible for remitting taxes withheld at source on a fixed schedule under the Income Tax Act. When employees are paid in any month except March, the withheld income tax for the month must be remitted to the government by the seventh day of the following month. When payment occurs in March the remittance must be made no later than April 30. Employers can make remittance on a quarterly basis with permission of the Assessing Officer at the Income Tax Department.
Employers must remit taxes to the government through any branch of the Reserve Bank of India or the State Bank of India, and any other government-authorized bank, using a common deposit number: Challan No. ITNS-281. A challan is the Indian equivalent of a receipt or proof of payment.
The remittance of income taxes can be made by cash, check or electronic deposit. However, electronic deposits, and electronic transmission with forms detailing tax payments, are required for all withholders that either are defined as corporations or had total revenue in any previous year that exceeded tax audit limit 44AB, which is ₹ 100 million. This limit is also known as the limit for the compulsory audit of books of accounts. Income tax may be paid electronically using the online portal, e-Payment feature of the Tax Information Network, which is administered by India’s Income Tax Department.
Employers must provide employees two separate TDS certificates, Form No. 16 and Form No. 16A, detailing amounts of taxes withheld.
Form No. 16 details tax withholding on an employee’s salary and Form No. 16A details tax withholding on an employee’s income other than salary.
Form No˙. 16 should be provided to employees once a year and is due to employees by June 15 of the financial year after the reported financial year.
Form No. 16A must be provided to employees once for each quarter of a year. The deadline for Form No. 16A, which provides detailed information about deductions, for the quarter ending March 31 is June 15; for the quarter ending June 30, the due date is Aug. 16; for the quarter ending Sept. 30, the due date is Nov. 15; and for the quarter ending Dec. 31, the due date is Feb. 15 of the next year.
Form No. 16 and Form No. 16A each have data-entry fields for an employee’s PAN, an employer’s TAN, the Challan Identification Number issued by a bank and the TDS receipt number. When submitting their individual income tax return, employees must provide detailed information from the TDS certificates to properly qualify for a TDS credit.
Employers also must issue TDS statements on a quarterly basis to the government regarding amounts deducted from payments to employees. Employers generally must use Form No. 24Q for TDS on all salary payments and Form No. 26Q for all TDS on employees’ income other than salary, although Form No. 27Q is used for all TDS on foreign employees’ income other than salary. The statements must be filed with the government either in hard copy or electronically. The due date for the statements for the quarter ending March 31 is May 31; for the quarter ending June 30, the due date is July 31; for the quarter ending Sept. 30, the due date is Oct. 31; and for the quarter ending Dec. 31, the due date is Jan. 31 of the next year.
Forms 24Q, 26Q, and 27Q may be electronically submitted by providing the electronic forms, the Tax Information Network’s Return Preparation Utility (RPU), to a Tax Information Network facilitation center.
Employees with assessed income taxes of at least ₹ 10,000 must pay prepayments throughout the year. By the Sept. 15, no less than 30% of the total is due; by the Dec. 15, no less than 60% of the total is due; by March 15, the entire balance is due following the filing year.
2.9. 員工持股計畫
員工持股計畫根據《所得稅法》及其修訂後的財務法案進行徵稅和監管。此外，印度證券交易委員會 (SEBI) 還制定了員工股票選擇權計畫和員工股票購買計畫的指南。 SEBI 也發布了有關以股份分發的員工福利計劃的法規。
員工應在購買股份之日徵稅，該股份作為福利徵稅並需預扣稅款。此應稅金額是根據收購日股份的市場價值與收購價格之間的差額計算。此外，員工因出售員工股票計畫的股票需繳納資本利得稅。
In English
Employee share plans are levied and regulated by the Income Tax Law as well as the amended finance bills. In addition, the Securities and Exchange Board of India (SEBI) sets up guidelines for employee stock option schemes and employee stock purchase schemes. SEBI also issues regulations relating to share-based employee benefit plans.
Employees are subject to taxation on the date of acquisition of a share, which is taxed as a benefit and is subject to withholding tax. This taxable amount is calculated based on the difference between the market value of the share on the acquisition date and the acquisition price. Also, employees are subject to capital gains tax on the sale of shares from an employee share plan.
2.10. 記錄保存
與薪資相關的記錄必須在納稅年度後保留至少三年。納稅人必須保留其所得稅表格至少八年。
員工有責任保留雇主頒發給他們的 TDS 證書。員工還可以透過 26AS 表格追蹤、申訴和更正自己的記錄，該表格保留了他們的稅收抵免狀態和 TDS 預扣金額。
In English
2.10. Recordkeeping —
Payroll-related records must be kept for at least three years after the taxable year. Taxpayers must keep their income tax return for at least eight years.
Employees are responsible for retaining the TDS certificate issued by their employers. Employees can also monitor, appeal and correct their own records through Form No. 26AS, which keeps their tax credit status and their TDS withholding amounts.
2.11. 處罰
未在付款時預扣稅款的雇主將按納稅義務金額每月或部分月的1% 利率收取利息。如果已預扣稅款但未匯至所得稅部門，雇主需以預扣金額每月或部分月 1.5% 的利率收取利息。
In English
2.11. Penalties —
For employers, failing to withhold taxes at the time of payment are subject to interest on the tax liability amount at a rate of 1% per month or partial month. If the tax is withheld but not remitted to the Income Tax Department, employers are charged interest at a rate of 1.5% per month or partial month on the withheld amount.
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