Income Tax leh Mizo/Scheduled Tribe-te
India ramin hmasawnna a pan kawngah economic activity a pung zel a; Mizoramah pawh sum che vel a tam chho zel bawk. Sum chet tamna apiangah Income Tax Department lam pawhin chhiah âwl ruk tumte man tumin thang a lo kam ve zel a, chungte avang chuan keini Mizo, income tax la chawi ngai lote pawhin Income Tax Department aṭangin lehkha dawng kan awm ta nual a, income tax return file tura hriattirna SMS/email dawng kan awm nual bawk. Mizo emaw, Schedule Tribe emaw, Income Tax exemption nei intite tan Income Tax Return (ITR) leh Income Tax Notice chungchanga zawhna kan dawn tam zawkte chu kan theih ang tawkin zawhna leh chhanna hmangin sawifiah kan tum ang. Zawhna leh chhannate hi financial year 2024-25 leh assessment year 2025-26 atan dan ding lai mila siam a ni.
Mizo (Scheduled Tribe) ka ni a, income tax chawi ka ngai em?
Income Tax Act, 1961 hnuaia Section 10(26) chuan a hnuaia tarlante pahnih ni kawpte chu Income Tax chawi ngai loin, chhiah a âwl (exempt) a ni.
• Scheduled Tribe a ni tur a ni
• A eizawnna chu scheduled tribe area chhungah a awm tur a ni.
Hemi awmzia chu, Mizo (emaw ST dang) kan nih a, kan ei zawnna pawh ST area chhungah a awm chuan Income Tax chawi kan a ngai lo tihna a ni. Phaiah emaw, ST area pawna hnathawk emaw, sumdawng a eizawng Mizote chu Section 10(26) chhiah âwlna hian a huam tel loh avangin, an kum khat lak luh azirin chhiah chawi a ngai thei.
Mizo (ST) ka ni a, income tax return (ITR) ka file a ngai em?
ITR kan tih mai, Income Tax Return hi mimal (individual assessee)-ah file ngaih leh ngaih loh thu hi kawng hniha teh ngai a ni a. A hmasa zawkah chuan sum lak luh azir a ni a, a dawtah chuan sum che vel (high value transaction) tam dan azir a ni.
• Sum lak luh azir: Income Tax Act, 1961 Section 139(1)-in a sawi dan chuan, mimal (individual) tax return file ngaite chu–sawrkar kum liam chiah chhunga an sum lak luh (taxable income) Rs 2,50,000 aia a tamin. ST-in ST area chhungah chauh ei a zawn chuan, a lak luhah tax awl a nih thu kan sawi tawh a, chung tax exemption [Sec 10(26)] avang chuan taxable income a nei lo tihna a ni. Taxable income a awm loh chuan Sec 139(1) hnuaia ITR kan sawi hi file a ngai lem lo. ITR hi mahni duh thuin (voluntarily) file erawh a theih tho.
• Sum chet tam dan azir: Finance Act, 2019-in dan ding laiah Seventh Proviso to Sec 139(1) a belh a. Sawrkar kum FY 2020-21 aṭanga hman ṭan niin, sawrkar kum khat chhungin sum chet dan leh a zat (transaction limit) a bituk (a hnuaia tarlan angin) zingah pakhat emaw, a aia tam a neih chuan ITR file a ngai tihna a ni.
Hei bakah hian, Rule 12AB kaltlangin transaction limit azira ITR file ngaihna case dah belh a ni bawk. Chungte chu:
Transaction (Sum chetna) Limit (aia tam chuan)
Current Account-a cash deposit tlingkhawm Rs 1,00,00,000 (nuai za)
Savings Account-a cash deposit tlingkhawm Rs 50,00,000 (nuai sawmnga)
Mahni emaw mi dang foreign zin nan sum sen zat Rs 2,00,000 (nuai hnih)
Electric bill Rs 1,00,000 (nuai khat)
Sawrkar kum khat chhung sales tling khawm Rs 60,00,000 (nuai sawmruk)
Sawrkar kum khat chhunga professional income Rs 10,00,000 (nuai sawm)
Tax deduct/collect (TDS/TCS) tlingkhawm Rs 25,000 (singhnih sangnga)
Senior Citizen Rs 50,000 (singnga)
ST tan a chunga kan tarlante avanga ITR file a ngaihin, income tax pawh chawi a ngai ve ta tihna a ni lo va, ITR a file-in Sec 10(26) hnuaia exemption a neih chuan, a lak luh zat chu ‘Exempt Income’ a declare-in ITR a file tur tihna chauh a ni.
ITR file ngai ka nih leh nih loh Income Tax Department hian hriat theih dan a nei em?
Income Tax Department hian sawrkar department hrang hrang bakah, company, forex dealer, mutual fund, etc. te tan transaction limit siamin an customer-te zingah chumi limit pêl an awm chuan Income Tax Department-ah Specified Financial Transaction (SFT) report pe tura tih an ni. Heng SFT report bakah, TDS/TCS return, GST return, etc. kaltlanga report tlingkhawm aṭangin ITR file si lo, tax chawi si lo, sum hmanna leh chet dan aṭanga tax chawi tur nia lang site chu an PAN account a lo hmu (flag) ṭhin a. Hetiang flagged account-te hi ITR file tura hriattir an ni thei a. Tin, tax notice hmangin ITR file loh chhan bakah, transaction an neihte sawifiah turin notice a pe thei bawk. Chumi awmzia chu, high value transaction neite’n an PAN number kaltlanga an sum tih chette Income Tax Dept. in report a lo hmuh aṭangin ITR file tur an nih leh nih loh an hre thei a ni.
ITR vawi khat file tawh chuan kum tin file a ngai em?
Kum khat file tawh avangin kum tin ITR file a ngaih phah hran lo. ITR hi sawrkar kum khat zel tana file a nih angin, sawrkar kum ral apiangin ITR file ngai ka ni em, tih mahni inzawh a (a chung lama ziah tawh angin), file ngai kan nih chuan, emaw, refund claim duh vang emaw, file duh ve hrim hrim chuan ITR file a theih.
ITR file ngai ka ni a, file loh a pawi viau em?
Danin ITR file ngai a tihte zingah kan tel a nih chuan file loh hian a hnu leh zelah tax notice dawnna chance a tisang thei. High value transaction neite chu SMS/email hmangin ITR file tura hriattirna an dawn fo ṭhin avangin file mai a him ber. Chu mai bakah, Sec 271F kaltlangin ITR file ngai, file lote chu penalty Rs 5,000 chawitir theih an ni.
ITR file ngai ka ni lem lo nâ a, ITR file vanga hamṭhatna a awm em?
ITR file vanga hamṭhatna awm thei ṭhenkhatte:
• Bank aṭanga housing loan lak dawnin bank ṭhenkhatin ITR an phût ṭhin avangin lo inrin lawk nan.
• TDS (Tax Deducted at Source)/TCS (Tax Collected at Source) laksak kan nih chuan, ITR file-in tax cut tawh a lak let theih.
• Visa application-ah, a ram azirin ITR pek a ngai thei.
• Sawrkar kum khat chhungin bank account pakhat zelah cash withdrawal Rs 20,00,000 (nuai sawmhnih) limit aia tam bank aṭanga lak chhuah a nihin, ITR file ngai lote tan pawisa lak chhuah apiangin Sec 194N kaltlangin 2% TDS cut zel ṭhin a ni. ITR kum hmasa pathum neite chu limit hi Rs 1,00,00,000 (nuai za) a ni thung.
• Insurance product lei tur azirin ITR hi insurance company-te’n an phût thei.
• Sumdawnnaah dealer/distributor/partner/agent etc. dil nan ITR phût a ni thei.
TDS min cut sak ṭhin hi ST-te chhiah âwl kan nih tho si chuan cut loh dante a awm em?
TDS (Tax Deducted at Source) hi a cut-tu (deductor)-te azirin cut lo turin ST certificate chauh peka chinfel theih châng a awm. ST certificate pawm lo deductor-te hnenah Sec 197 certificate pek a ngai thung. Chu certificate chu FORM 13 hmangin Income Tax Department hnenah dil tur a ni. Kan sum lak luhnate Exempt Income a ni tih finfiah theihna tur document kimchang kan thehluh hnuah Sec 197 certificate pek chhuah a ni ang.
ITR file ngaihna chhan nei lo, file tumna nei lem lote’n Income Tax portal-a lo in-register hi a hlauhawm em?
PAN card (Permanent Account Number) hi Income Tax Department-in a dil apiangte hnenah a pe chhuak ṭhin a. Bank leh financial institution-te hnena sum dah/peipun, sumdawnna, insurance leina, investment leina etc. ahte hian PAN number pek tel a ngai deuh zel tawh a; PAN number peka sum tihchet reng reng hian Income Tax lamin report an dawng zel ti ila kan sawi sual lo ang. Chuvangin, Income Tax portal-a register vang ni lovin, PAN card aṭang zawkin Income Tax dept. -in kan sum tihchêt a hre ṭhin zawk a ni. Income tax portal-a in-register hian Income Tax Dept. lamin kan PAN hmanga kan sum chet vel chungchangah eng thil nge hriat a neih tih income tax portal-a Annual Information Statement (AIS) kaltlangin a en theih a, ITR file a ngai em tih mahni inenfiah kawngah emaw, Tax Notice chhanna kawngah a hman ṭangkai theih bawk.
Income tax notice dawn leh dawn loh engtin nge ka hriat theih ang?
Income Tax portal-a lo in-register tawhte chu an registered email ID leh phone number hmanga hriattir an ni ṭhin. Portal-a in-register emaw, register lo pawh, a case azirin lehkha hmanga pek emaw, phone call emaw hmanga hriattir ṭhin an ni bawk. Income tax portal-ah mahni PAN hmanga login hnuah notice pek tawh, pek thar, khar tawh, etc. en theihin a awm reng bawk.
Tax notice/lehkha ka dawng a, engtianga hmalak tur nge, chhan loh a pawi em?
Income tax aṭangin SMS/email/lehkha kan dawng a nih chuan a notice zir chian a, kan hriatthiam loh thil a awm a nih chuan mithiamte ràwn a, chhanna pek ngei tur a ni. Income tax notice-ah hian sum che vel chungchangah emaw, sum lak luh chungchangah zawhna an neihte tarlan a ni ṭhin a, chhanna kan pek loh chuan an zawhna neihahte insawifiahna tur nei lo anga lak an ni ang. Tichuan, notice pekna Section azirin transaction an tarlan zawng zawngte chu kan sum lak luh (taxable income) anga ngaiin, chhiah chawi tur zat leh pek dan tur order an pe chhuak tawh mai ṭhin. Tax chawi tura thupek (order) bakah penalty hrang hrang chawitir theihna dan a awm a ni.
Eng vangin nge Income Tax Department hian Mizo (ST), income tax la chawi ngai lote hi Income Tax Notice min pek?
Income Tax Department-in technology an hmante a lo changkang ve zel a, chu mai bakah keini Mizote pawh kan sum khawih chet a lo tam ve zel a. Tax Department-in report hrang hrang a dawnte aṭangin sum khawih che tam, GST revenue ngah, TDS/TCS ngah, foreign pawisa lei emaw thawn ṭhin, etc. te zingah chhiah pe bawk si lo, an sum che vel thlira income tax chawi ve ngei tura lang site chu khawl thiamna hmangin a hre zung zung thei a, chungte aṭang chuan notice a thawn chhuak ṭhin a ni. PAN card-ah hian ST leh ST lo thliar hranna a awm lo va, notice pek chia an ngaih apiang hnenah notice an pe mai ṭhin. Mizo (ST)-te notice pe lui anga ngaite an awm ṭhin a, chung ngaihdan chu a dik lo. Tax notice kan dawng a nih chuan, insawifiah hi tlàwmah emaw, thinrimah emaw la lovin, kan mawhphurna a ni tih hriain chhàn ṭhin tur a ni.
Notice chu engtia chhan tur nge?
Notice chhanna kan pekin a tum ber tur chu, ST nih vanga tax âwl thei kan nihna hriattir bakah, sum lak luhte ST area chhungah ngei kan eizawnna a awm tih finfiahna (documentary evidence) hmanga sawifiah hi a ni. Notice dawn chhan leh a Section (Income Tax Act, 1961) pekna hnuai te, notice pek ngun zat azirtein chhanna pek theih hun chhung (due date) a tawiin a sei thei. A hun chhunga chhanna pek hman loh hian a notice azirin insawifiahna tur nei lo angah an ngai a, notice an lo khar hman thei tih hriat a ṭha. Notice an khâr hian Assessing Officer (AO)-te’n thuchhuah (order) siamin, notice kaltlanga zawhna an tarlanahte, kan chhannaah chhui zui tur an hmuh loh avanga chhiah chawi tur kan neih loh thu emaw chhanna hmuh loh/duhkhawp loh vanga chhiah chawi tura thu an pekna hi a ni.
Mi ṭhenkhatin ‘Tax notice chu ST kan nih thu sawi a, ST certificate pek a tawk mai’ an tih hi a zawm tlak em?
Notice chhanna lo endik tu Assessing Officer-te hi India ram khawi hmuna mi pawh an ni thei a. AO-te chuan ST-te Sec 10(26) hnuaia chhiah âwl an ni thei tih la hre ngai lo an awm theih avang leh ST certificate-ah hian chhiah âwl thu a inziah tel loh avangin ST certificate chauh pek a tawk lo thei a ni.
Kan han sawite bakah hriat belh duh emaw, zawh chian duh nei chuan chartered accountant-te râwn ni se.
- Jewel Lalthasangzeli Fanai, Chartered Accountant