{"id":1492,"date":"2025-07-18T15:45:50","date_gmt":"2025-07-18T15:45:50","guid":{"rendered":"https:\/\/uja.in\/jp\/?p=1492"},"modified":"2025-08-30T09:37:57","modified_gmt":"2025-08-30T09:37:57","slug":"nri-taxation-recent-changes-and-planning-for-fy-2025-26","status":"publish","type":"post","link":"https:\/\/uja.in\/jp\/blog\/taxation-times\/nri-taxation-recent-changes-and-planning-for-fy-2025-26\/","title":{"rendered":"\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u7a0e\u52d9\u30fc\u6700\u65b0\u52d5\u5411\u3068\u4eca\u5e74\u5ea6\u306e\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1492\" class=\"elementor elementor-1492\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38aed3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38aed3a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0327af\" data-id=\"e0327af\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-288873e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"288873e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-78e0836\" data-id=\"78e0836\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e643a9 elementor-widget elementor-widget-heading\" data-id=\"1e643a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation <span style=\"color: #ee1122\">Times  <\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b12fefa elementor-widget elementor-widget-heading\" data-id=\"b12fefa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u975e\u5c45\u4f4f\u30a4\u30f3\u30c9\u4eba<span style=\"color: #ee1122\">\u306e\u7a0e\u52d9<\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c012d6d elementor-widget elementor-widget-image\" data-id=\"c012d6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"198\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/NRI-Taxation-\u2013-Recent-Changes-and-Planning-for-FY-2025-26.jpg\" class=\"attachment-full size-full wp-image-1498\" alt=\"NRI Taxation \u2013 Recent Changes and Planning for FY 2025-26\" srcset=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/NRI-Taxation-\u2013-Recent-Changes-and-Planning-for-FY-2025-26.jpg 800w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/NRI-Taxation-\u2013-Recent-Changes-and-Planning-for-FY-2025-26-300x74.jpg 300w, https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/07\/NRI-Taxation-\u2013-Recent-Changes-and-Planning-for-FY-2025-26-768x190.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a649dda elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a649dda\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-06cbd6c\" data-id=\"06cbd6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3a598e elementor-widget elementor-widget-heading\" data-id=\"d3a598e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction <span style=\"color: #ee1122\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25db93e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"25db93e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bbec3a9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbec3a9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0f044f2\" data-id=\"0f044f2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9095b64 elementor-author-box--layout-image-above elementor-author-box--align-center elementor-widget elementor-widget-author-box\" data-id=\"9095b64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/uja.in\/jp\/wp-content\/uploads\/2025\/01\/Anjali-Darak-Manager-Direct-Tax.png\" alt=\"Picture of by Anjali Darak\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<h6 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tby Anjali Darak\t\t\t\t\t\t<\/h6>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Manager - Direct Tax<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-01c1913\" data-id=\"01c1913\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b058d44 elementor-widget elementor-widget-text-editor\" data-id=\"b058d44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u30a4\u30f3\u30c9\u306e\u7d0d\u7a0e\u30b7\u30fc\u30ba\u30f3\u304c\u672c\u683c\u5316\u3059\u308b\u4e2d\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306f\u30012025-26\u5e74\u5ea6\u306e\u6700\u65b0\u306e\u7a0e\u5236\u898f\u5236\u3001\u7533\u544a\u8981\u4ef6\u3001\u7bc0\u7a0e\u6226\u7565\u306b\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8fd1\u5e74\u3001\u30a4\u30f3\u30c9\u306e\u6240\u5f97\u7a0e\u5f53\u5c40\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u898f\u5b9a\u3092\u53b3\u683c\u5316\u3057\u3066\u304a\u308a\u3001\u5404\u56fd\u9593\u306e\u60c5\u5831\u5171\u6709\u3082\u9032\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u30a4\u30f3\u30c9\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8efd\u8996\u3059\u308b\u3053\u3068\u306f\u3082\u306f\u3084\u8a31\u3055\u308c\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p><p>\u4eca\u6708\u306f\u3001\u300c\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u7a0e\u52d9\u30fc\u6700\u65b0\u52d5\u5411\u3068\u4eca\u5e74\u5ea6\u306e\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u300d\u3092\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002\u8aad\u8005\u306e\u307f\u306a\u3055\u307e\u306e\u304a\u8fd1\u304f\u306b\u3044\u308b\u30a4\u30f3\u30c9\u56fd\u5916\u306e\u30f3\u30c9\u4eba\u306b\u3082\u5171\u6709\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002<\/p><p>\u672c\u8a18\u4e8b\u304c\u3001\u307f\u306a\u3055\u307e\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"mailto:info@uja.in\">info@uja.in<\/a><\/span>\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<\/p><p>UJA Tax Team<\/p><p style=\"text-align: right;\">2025\u5e747\u6708\u4f5c\u6210<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-edf3fcb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"edf3fcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-472f263 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"472f263\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-f97516a\" data-id=\"f97516a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8895946 elementor-widget elementor-widget-heading\" data-id=\"8895946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u7a0e\u52d9\u30fc\u6700\u65b0\u52d5\u5411<span style=\"color: #ee1122\">\u3068\u4eca\u5e74\u5ea6\u306e\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7120ec0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7120ec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccac1e6 elementor-widget elementor-widget-text-editor\" data-id=\"ccac1e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u9032\u5c55\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u30a4\u30f3\u30c9\u4eba\u304c\u6d77\u5916\u3067\u751f\u6d3b\u30fb\u5c31\u52b4\u30fb\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u73fe\u5728\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306f\u3001\u30a4\u30f3\u30c9\u3068\u6d77\u5916\u306e\u4e21\u65b9\u3067\u8907\u96d1\u306a\u7a0e\u52d9\u7fa9\u52d9\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u5e81\u306f\u3001\u7279\u306b\u6d77\u5916\u6240\u5f97\u3001\u8cc7\u7523\u958b\u793a\u3001\u9001\u91d1\u306b\u95a2\u3057\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5fb9\u5e95\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002<\/p><p>2025-26\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u7533\u544a\uff08ITR: Income Tax Return\uff09\u30b7\u30fc\u30ba\u30f3\u3092\u8fce\u3048\u308b\u306b\u3042\u305f\u308a\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u6700\u65b0\u306e\u7a0e\u6cd5\u6539\u6b63\u3001\u5831\u544a\u8981\u4ef6\u3001\u305d\u3057\u3066\u7bc0\u7a0e\u6226\u7565\u306b\u3064\u3044\u3066\u6b63\u78ba\u306a\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u5c45\u4f4f\u8005\u5224\u5b9a\u30eb\u30fc\u30eb\u306e\u6539\u6b63\u3084\u3001\u3088\u308a\u53b3\u683c\u306b\u306a\u3063\u305f\u6d77\u5916\u8cc7\u7523\u306e\u958b\u793a\u7fa9\u52d9\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306eForm 67\u306e\u91cd\u8981\u6027\u306a\u3069\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306f\u614e\u91cd\u306b\u7a0e\u52d9\u5bfe\u5fdc\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3001\u4eca\u5e74\u5ea6\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u7a0e\u52b9\u7387\u306e\u7dad\u6301\u306b\u5f79\u7acb\u3064\u5b9f\u52d9\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p><p>\u203b\u30a4\u30f3\u30c9\u3067\u306f\u5e74\u5ea6\u306e\u8868\u793a\u306bFY\uff08Financial Year\uff09\u3068AY\uff08Assessment Year\uff09\u304c\u3042\u308a\u307e\u3059\u3002FY\u306f\u5b9f\u969b\u306b\u6240\u5f97\u3092\u5f97\u305f\u671f\u9593\u3092\u793a\u3057\u3001AY\u306f\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u3059\u308b\u5e74\u3092\u793a\u3057\u307e\u3059\u3002FY 2024-25\u306f\u30012024\u5e744\u67081\u65e5\u304b\u30892025\u5e743\u670831\u65e5\u307e\u3067\u3092\u6307\u3057\u3001FY 2024-25\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u3001AY 2025-26 \uff082025\u5e744\u67081\u65e5\u304b\u30892026\u5e743\u670831\u65e5\u307e\u3067\uff09\u3067\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a15bc43 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a15bc43\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b6f26d2\" data-id=\"b6f26d2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19c0b42 elementor-widget elementor-widget-heading\" data-id=\"19c0b42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FY 2025-26\u5e74\u5ea6\u306b\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u3068\u5224\u5b9a\u3055\u308c\u308b\u6761\u4ef6\u3068\u306f\uff1f\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e5beb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f1e5beb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d836226 elementor-widget elementor-widget-text-editor\" data-id=\"d836226\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u7a0e\u5236\u3092\u7406\u89e3\u3059\u308b\u524d\u306b\u3001\u307e\u305a<b>\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9<\/b>\u3092\u78ba\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u30a4\u30f3\u30c9\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u7bc4\u56f2\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002<\/p><p>\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff1a<\/p><ul><li>FY 2025-26\u5e74\u306b\u30a4\u30f3\u30c9\u306b\u6ede\u5728\u3057\u305f\u65e5\u6570\u304c182\u65e5\u672a\u6e80<\/li><li>\u904e\u53bb4\u5e74\u9593\u3067\u30a4\u30f3\u30c9\u6ede\u5728\u304c365\u65e5\u672a\u6e80\u3001\u304b\u3064\u5f53\u8a72\u5e74\u5ea6\u306b60\u65e5\u672a\u6e80\u306e\u6ede\u5728<\/li><\/ul><p>\u305f\u3060\u3057\u3001\u30a4\u30f3\u30c9\u56fd\u6c11\u3084\u30a4\u30f3\u30c9\u7cfb\u79fb\u6c11\uff08PIO: Person of Indian Origin\uff09\u304c\u30a4\u30f3\u30c9\u306b\u4e00\u6642\u5e30\u56fd\u3059\u308b\u5834\u5408\u300160\u65e5\u306e\u5236\u9650\u306f\u6240\u5f97\u6c34\u6e96\u306b\u5fdc\u3058\u3066120\u65e5\u307e\u305f\u306f182\u65e5\u3078\u3068\u5ef6\u9577\u3055\u308c\u308b\u3068\u3044\u3046\u8fd1\u5e74\u306e\u6cd5\u6539\u6b63\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bf2602 elementor-widget elementor-widget-heading\" data-id=\"3bf2602\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6700\u65b0\u5909\u66f4\u70b9\uff082025\u5e74\u6642\u70b9\uff09<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b14e17 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5b14e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fa85bf elementor-widget elementor-widget-text-editor\" data-id=\"9fa85bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>\u6240\u5f97\u7a0e\u7533\u544a\u66f8\u306e<\/b><b>Schedule<\/b> <b>FA<\/b><b>\u306b\u304a\u3051\u308b\u958b\u793a\u7fa9\u52d9\u306e\u53b3\u683c\u5316<\/b><\/p><p>\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u4e0a\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001<b>\u5916\u56fd\u8cc7\u7523\u3084\u53e3\u5ea7\u3092<\/b><b>Schedule<\/b> <b>FA<\/b><b>\u3067\u958b\u793a<\/b>\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u305d\u306e\u5e74\u306e\u4e00\u90e8\u671f\u9593\u306e\u307f\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u3082\u9069\u7528\u3055\u308c\u3001\u6d77\u5916\u306e\u9280\u884c\u53e3\u5ea7\u3001ESOP\uff08\u5f93\u696d\u54e1\u6301\u3061\u682a\u5236\u5ea6\uff09\u3001\u682a\u5f0f\u3001\u4e0d\u52d5\u7523\u306a\u3069\u3082\u5831\u544a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p><p>\u672a\u958b\u793a\u306e\u5834\u5408\u3001\u300c<b>\u30d6\u30e9\u30c3\u30af\u30de\u30cd\u30fc\u6cd5<\/b>\uff08Black Money Act\uff09\u300d\u306b\u57fa\u3065\u304d\u3001\u5e74\u9593\u6700\u5927 100\u4e07\u30eb\u30d4\u30fc\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p><b>\u5916\u8ca8\u9001\u91d1\u306b\u95a2\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\uff08<\/b><b>TCS<\/b><b>\uff09\u30eb\u30fc\u30eb\u306e\u66f4\u65b0<\/b><\/p><p style=\"padding-left: 40px;\">\u81ea\u7531\u9001\u91d1\u5236\u5ea6\uff08LRS\uff09\u306e\u4e0b\u3067\u306f\uff1a<\/p><ul><li>\u6559\u80b2\u30fb\u533b\u7642\u76ee\u7684\u3092\u9664\u304d\u3001100\u4e07\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u9001\u91d1\u306b\u5bfe\u3057\u3066<b>20<\/b><b>\uff05\u306e<\/b>TCS\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li><li>PAN\u672a\u4fdd\u6709\u8005\u306e\u5834\u5408\u3067\u3082\u3001\u9001\u91d1\u984d\u304c100\u4e07\u30eb\u30d4\u30fc\u3092\u8d85\u3048\u308b\u3068\u300120%\u306eTCS\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li><li>\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u30a4\u30f3\u30c9\u306b\u8cc7\u91d1\u3092\u9001\u308b\u5834\u5408\u306f\u4e00\u822c\u7684\u306bTCS\u306e\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u9001\u91d1\u5143\u3068\u53d7\u53d6\u4eba\u306e\u5206\u985e\u304c\u6b63\u78ba\u3067\u3042\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/li><\/ul><p><b>\u4e8c\u91cd\u8ab2\u7a0e\u56de\u907f <\/b><b>\u2013 Form<\/b> <b>67<\/b><b>\u306e\u63d0\u51fa\u304c\u5fc5\u9808<\/b><\/p><p style=\"padding-left: 40px;\">\u56fd\u5916\u3067\u8ab2\u7a0e\u3055\u308c\u3001\u304b\u3064\u30a4\u30f3\u30c9\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u4f8b\u3048\u3070\u975e\u901a\u5e38\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u30bf\u30c3\u30af\u30b9\u306a\u3069\uff09\u5834\u5408\u3001<b>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08<\/b><b>FTC\uff09<\/b>\u3092\u53d7\u3051\u308b\u306b\u306f\uff1a<\/p><ul><li>ITR\u63d0\u51fa\u3068\u540c\u6642\u307e\u305f\u306f\u305d\u308c\u4ee5\u524d\u306b<b>Form 67<\/b>\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li><li>\u5916\u56fd\u3067\u7d0d\u7a0e\u3057\u305f\u8a3c\u660e\u66f8\u985e\u306e\u63d0\u51fa<\/li><\/ul><p><b>AY 2025-26<\/b><b>\u5e74\u5ea6\u306e\u6539\u8a02<\/b><b>ITR<\/b><b>\u30d5\u30a9\u30fc\u30e0\u306e\u30dd\u30a4\u30f3\u30c8<\/b><\/p><p style=\"padding-left: 40px;\">\u65b0\u30d5\u30a9\u30fc\u30e0\u3067\u306f\u4ee5\u4e0b\u304c\u5f37\u5316\u3055\u308c\u3066\u3044\u307e\u3059\uff1a<\/p><ul><li>\u6d77\u5916\u6240\u5f97\u306e\u958b\u793a\u5f37\u5316<\/li><li><b>\u4e0d\u52b4\u6240\u5f97\u3068\u52b4\u50cd\u6240\u5f97<\/b>\u306e\u5206\u96e2\u8a18\u8f09<\/li><li>\u975e\u901a\u5e38\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308bPAN\u3068Aadhaar\u306e\u7d10\u3065\u3051\u7fa9\u52d9\u5316<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcaa563 elementor-widget elementor-widget-heading\" data-id=\"dcaa563\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">FY 2025-26\u5e74\u5ea6\u306e\u7a0e\u52d9\u5bfe\u7b56<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f05c9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"09f05c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c04d71 elementor-widget elementor-widget-text-editor\" data-id=\"5c04d71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>\u9069\u5207\u306a<\/b><b>ITR<\/b><b>\u30d5\u30a9\u30fc\u30e0\u306e\u9078\u629e<\/b><\/p><p style=\"padding-left: 40px;\">\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u901a\u5e38\u4f7f\u7528\u3059\u308b\u7533\u544a\u30d5\u30a9\u30fc\u30e0\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<\/p><ul><li><b>ITR-2<\/b>\uff1a\u7d66\u4e0e\u6240\u5f97\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3001\u4e0d\u52d5\u7523\u53ce\u5165\u304c\u3042\u308b\u5834\u5408<\/li><li><b>ITR-3<\/b>\uff1a\u30a4\u30f3\u30c9\u56fd\u5185\u306b\u4e8b\u696d\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3001\u307e\u305f\u306f\u305d\u306e\u4ed6\u306e\u8a72\u5f53\u30b1\u30fc\u30b9<\/li><\/ul><p style=\"padding-left: 40px;\">\u4e0d\u9069\u5207\u306a\u7533\u544a\u30d5\u30a9\u30fc\u30e0\u3092\u4f7f\u7528\u3059\u308b\u3068\u3001\u6b20\u9665\u306e\u3042\u308b\u7533\u544a\u3068\u3057\u3066\u901a\u77e5\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p><p><b>\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f<\/b><\/p><p style=\"padding-left: 40px;\">\u30a4\u30f3\u30c9\u3068\u5c45\u4f4f\u56fd\u3068\u306e\u9593\u306e<b>\u4e8c\u91cd\u8ab2\u7a0e\u56de\u907f\u5354\u5b9a\uff08<\/b><b>DTAA\uff09<\/b>\u3092\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p><p style=\"padding-left: 40px;\">\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u6b63\u78ba\u306b\u958b\u793a\u3057\u3001<b>Form 67<\/b> \u3092\u4f7f\u3063\u3066\u7a0e\u984d\u63a7\u9664\uff08\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff09\u3092\u7533\u8acb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p><p><b>\u30a4\u30f3\u30c9\u3067\u306e\u6295\u8cc7\u306e\u7ba1\u7406<\/b><\/p><ul><li>NRO\uff08Non-Resident Ordinary\uff09\u53e3\u5ea7\u306e\u5229\u606f\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u3042\u308a\u300130%\u306eTDS\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/li><li>NRE\uff08Non-Resident External\uff09\u53e3\u5ea7\u304a\u3088\u3073FCNR\uff08Foreign Currency Non-Resident\uff09\u53e3\u5ea7\u306e\u5229\u606f\u306f\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u9650\u308a\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/li><li>\u8cc7\u91d1\u3092\u5408\u6cd5\u7684\u306b\u672c\u56fd\u9001\u91d1\u3057\u3001\u7533\u544a\u66f8\u306b\u6b63\u3057\u304f\u8a18\u8f09\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li><\/ul><p><b>\u30a4\u30f3\u30c9\u3067\u306e\u4e0d\u52d5\u7523\u58f2\u5374<\/b><\/p><ul><li>\u9577\u671f\u8b72\u6e21\u76ca\u306f\u3001\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u8abf\u6574\u306a\u3057\u306712.5%\u3001\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u8abf\u6574\u3042\u308a\u306720%\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/li><li>\u8cfc\u5165\u8005\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u7a0e\u7387\u3067TDS\uff0812.5%\u307e\u305f\u306f20%\uff09\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li><li>DTAA\u306b\u3088\u308a\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/li><\/ul><p><b>\u30a4\u30f3\u30c9\u6ede\u5728\u65e5\u6570\u306e\u7ba1\u7406<\/b><\/p><p style=\"padding-left: 40px;\">\u5e74\u9593120\u65e5\u307e\u305f\u306f182\u65e5\u3092\u8d85\u3048\u308b\u3068\u3001\u5c45\u4f4f\u8005\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u4e16\u754c\u6240\u5f97\u304c\u30a4\u30f3\u30c9\u3067\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6ede\u5728\u65e5\u6570\u3092\u7ba1\u7406\u3059\u308b\u30c8\u30e9\u30c3\u30ab\u30fc\u3092\u4f7f\u3063\u3066\u3001\u8a08\u753b\u7684\u306b\u65e5\u6570\u3092\u8abf\u6574\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8fe46e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fe46e7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-20c0e55\" data-id=\"20c0e55\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59168de elementor-widget elementor-widget-heading\" data-id=\"59168de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u307e\u3068\u3081<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21773eb elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"21773eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46864a7 elementor-widget elementor-widget-text-editor\" data-id=\"46864a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u3078\u306e\u8ab2\u7a0e\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u306b\u3088\u308b\u76e3\u8996\u306e\u5f37\u5316\u3001\u56fd\u969b\u57fa\u6e96\u3068\u306e\u6574\u5408\u6027\u306e\u5411\u4e0a\u3001\u305d\u3057\u3066\u60c5\u5831\u958b\u793a\u306e\u53b3\u683c\u5316\u304c\u9032\u3093\u3067\u3044\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u3084\u7f70\u5247\u3082\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u4e2d\u3067\u3001\u7a4d\u6975\u7684\u306b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u7a0e\u52d9\u5bfe\u7b56\u306b\u53d6\u308a\u7d44\u3080\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u00a0<br \/>\u8cb4\u793e\u3067\u50cd\u304f\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u6240\u5f97\u7a0e\u7533\u544a\u3084\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08FTC\uff09\u306e\u7533\u8acb\u3067\u304a\u56f0\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002UJA\u3067\u306f\u3001\u6240\u5c5e\u7a0e\u7533\u544a\u3001\u5916\u56fd\u8cc7\u7523\u306e\u5831\u544a\u3001DTAA\u306b\u95a2\u3059\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u306a\u3069\u3001\u5c02\u9580\u7684\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u3054\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Taxation Times \u975e\u5c45\u4f4f\u30a4\u30f3\u30c9\u4eba\u306e\u7a0e\u52d9 Introduction \u30a4\u30f3\u30c9\u306e\u7d0d\u7a0e\u30b7\u30fc\u30ba\u30f3\u304c\u672c\u683c\u5316\u3059\u308b\u4e2d\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306f\u30012025-26\u5e74\u5ea6\u306e\u6700\u65b0\u306e\u7a0e\u5236\u898f\u5236\u3001\u7533\u544a\u8981\u4ef6\u3001\u7bc0\u7a0e\u6226\u7565\u306b\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8fd1\u5e74\u3001\u30a4\u30f3\u30c9\u306e\u6240\u5f97\u7a0e\u5f53\u5c40\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u898f\u5b9a\u3092\u53b3\u683c\u5316\u3057\u3066\u304a\u308a\u3001\u5404\u56fd\u9593\u306e\u60c5\u5831\u5171\u6709\u3082\u9032\u3093\u3067\u3044\u308b\u305f\u3081\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u30a4\u30f3\u30c9\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8efd\u8996\u3059\u308b\u3053\u3068\u306f\u3082\u306f\u3084\u8a31\u3055\u308c\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002 \u4eca\u6708\u306f\u3001\u300c\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u7a0e\u52d9\u30fc\u6700\u65b0\u52d5\u5411\u3068\u4eca\u5e74\u5ea6\u306e\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u300d\u3092\u304a\u5c4a\u3051\u3057\u307e\u3059\u3002\u8aad\u8005\u306e\u307f\u306a\u3055\u307e\u306e\u304a\u8fd1\u304f\u306b\u3044\u308b\u30a4\u30f3\u30c9\u56fd\u5916\u306e\u30f3\u30c9\u4eba\u306b\u3082\u5171\u6709\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u3068\u5e78\u3044\u3067\u3059\u3002 \u672c\u8a18\u4e8b\u304c\u3001\u307f\u306a\u3055\u307e\u306e\u304a\u5f79\u306b\u305f\u3064\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u306b\u95a2\u3059\u308b\u3054\u610f\u898b\u306a\u3069\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u3001info@uja.in\u307e\u3067\u3001\u304a\u6c17\u8efd\u306b\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002 UJA Tax Team 2025\u5e747\u6708\u4f5c\u6210 \u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u7a0e\u52d9\u30fc\u6700\u65b0\u52d5\u5411\u3068\u4eca\u5e74\u5ea6\u306e\u7a0e\u52d9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0 \u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306e\u9032\u5c55\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u30a4\u30f3\u30c9\u4eba\u304c\u6d77\u5916\u3067\u751f\u6d3b\u30fb\u5c31\u52b4\u30fb\u6295\u8cc7\u3092\u884c\u3063\u3066\u3044\u308b\u73fe\u5728\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306f\u3001\u30a4\u30f3\u30c9\u3068\u6d77\u5916\u306e\u4e21\u65b9\u3067\u8907\u96d1\u306a\u7a0e\u52d9\u7fa9\u52d9\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u5e81\u306f\u3001\u7279\u306b\u6d77\u5916\u6240\u5f97\u3001\u8cc7\u7523\u958b\u793a\u3001\u9001\u91d1\u306b\u95a2\u3057\u3066\u3001\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306e\u5fb9\u5e95\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u3002 2025-26\u5e74\u5ea6\u306e\u6240\u5f97\u7a0e\u7533\u544a\uff08ITR: Income Tax Return\uff09\u30b7\u30fc\u30ba\u30f3\u3092\u8fce\u3048\u308b\u306b\u3042\u305f\u308a\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u304c\u6700\u65b0\u306e\u7a0e\u6cd5\u6539\u6b63\u3001\u5831\u544a\u8981\u4ef6\u3001\u305d\u3057\u3066\u7bc0\u7a0e\u6226\u7565\u306b\u3064\u3044\u3066\u6b63\u78ba\u306a\u60c5\u5831\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u5c45\u4f4f\u8005\u5224\u5b9a\u30eb\u30fc\u30eb\u306e\u6539\u6b63\u3084\u3001\u3088\u308a\u53b3\u683c\u306b\u306a\u3063\u305f\u6d77\u5916\u8cc7\u7523\u306e\u958b\u793a\u7fa9\u52d9\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306eForm 67\u306e\u91cd\u8981\u6027\u306a\u3069\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306f\u614e\u91cd\u306b\u7a0e\u52d9\u5bfe\u5fdc\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u306e\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u6700\u65b0\u306e\u5909\u66f4\u70b9\u3001\u4eca\u5e74\u5ea6\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u7a0e\u52b9\u7387\u306e\u7dad\u6301\u306b\u5f79\u7acb\u3064\u5b9f\u52d9\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002 \u203b\u30a4\u30f3\u30c9\u3067\u306f\u5e74\u5ea6\u306e\u8868\u793a\u306bFY\uff08Financial Year\uff09\u3068AY\uff08Assessment Year\uff09\u304c\u3042\u308a\u307e\u3059\u3002FY\u306f\u5b9f\u969b\u306b\u6240\u5f97\u3092\u5f97\u305f\u671f\u9593\u3092\u793a\u3057\u3001AY\u306f\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u3059\u308b\u5e74\u3092\u793a\u3057\u307e\u3059\u3002FY 2024-25\u306f\u30012024\u5e744\u67081\u65e5\u304b\u30892025\u5e743\u670831\u65e5\u307e\u3067\u3092\u6307\u3057\u3001FY 2024-25\u306e\u6240\u5f97\u306b\u95a2\u3057\u3066\u3001AY 2025-26 \uff082025\u5e744\u67081\u65e5\u304b\u30892026\u5e743\u670831\u65e5\u307e\u3067\uff09\u3067\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u307e\u3059\u3002 FY 2025-26\u5e74\u5ea6\u306b\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u3068\u5224\u5b9a\u3055\u308c\u308b\u6761\u4ef6\u3068\u306f\uff1f \u7a0e\u5236\u3092\u7406\u89e3\u3059\u308b\u524d\u306b\u3001\u307e\u305a\u5c45\u4f4f\u30b9\u30c6\u30fc\u30bf\u30b9\u3092\u78ba\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u30a4\u30f3\u30c9\u3067\u306e\u8ab2\u7a0e\u5bfe\u8c61\u7bc4\u56f2\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002 \u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5728\u5916\u30a4\u30f3\u30c9\u4eba\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff1a FY 2025-26\u5e74\u306b\u30a4\u30f3\u30c9\u306b\u6ede\u5728\u3057\u305f\u65e5\u6570\u304c182\u65e5\u672a\u6e80 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