PROFESSIONAL TAX CHUNGCHANG

Chhiah chi hrang hrang kan sawi ṭhin. Mizote hi India rama chhiah rit ber Income Tax, Constitution of India-in min âwl avangin chhiah chungchang hi kan ngaihven lo a, chhiar pawh kan chhiar ṭha peih lo hle ṭhin. Income Tax phei chu India sorkar-in hnam hnufual leh hlahthlem ngai bika a ngaih zingah Mizoram hi kan tel avangin Income Tax hi âwltir kan ni. Sawi zui duah loin Professional Tax bik kan thlûr phawt ang.

Tu nge chhiah khawn thei

Constitution of India, Article 246-in a sawi dan chuan, Union List chhungah Parliament chauhin sum lak luh aṭanga chhiah lak, khawn (taxes on income) a phalsak a. State sorkar chuan State List, Concurrent List chhungah dan a siam thei a, Concurrent List-ah pawh Parliament dan siam nen a inan loh chuan Parliament dan siam chu dingchang zawk tur a ni.

Professional Tax

Constitution of India, Article 276 chuan state sorkarte chu hengahte hian chhiah an khawn a phalsak a:

Taxes on Profession: Trades, callings and employments. Profesional Tax pek tur zat bitukna (deductible amount) atan tehfung chu Income Tax Act, 1961-in chhiah chawi zat tura sum lak luh (taxable income) hman tur a ni.

Rate of Professional Tax: State-te hian Professional Tax khawn dan tur an siam thei a, hetiang a nih lai hian mi pakhat hnen aṭangin Professional Tax hi kum khatah Rs 2,500 aia tam khawn phal a ni lo. Income Tax pe ṭhinte thoin Professional Tax hi an pe tih kan hriat a ṭul hle mai.

A va tlem ve

Profesional Tax khawn theihna Article 276 hi kum 1988 daih tawha ennawn leh siamṭhat a ni a (60th Amendment Act). Hemi ang hian kum khat atan mi pakhat hnenah Rs 2,500 aia tam Professional Tax khawn loh tur a ni a, a tlem ber Rs 110 a ni. Kum 36 lai a vei tawh avangin kha tih laia Rs 2,500 hlutna chhût chuan a tlem ta hle a tih theih bawk ang.

60th Amendment hian Professional Tax lak theih tam ber Rs 250 tih chu Rs 2,500-ah a rawn ti sang ta a ni.

Tu nge pe ang?

Article 276 hnuaia Professional Tax pe turte chu:

• Salary and wage holder

• Member of HUF (Hindu Joint Families)

• Earning individuals residing within boundaries.

• An association of a body, persons, public or private limited company, any cooperative society

• Private practisioners–doctor, engineer, architect, lawyer, Chartered accountant, insurance agent etc

Tu nge âwl thei?

• Members of forces–governed by separate Army, Air Force, Navy Acts.

• Physically disabled–blindness, deafness, etc.

• Parents of children suffering from disability.

A tlem tawh em?

Kum 1988 aṭanga teh a nih avangin a tlem tawh hle tih loh rual a ni lo. Income Tax pe ṭhin tan chuan a la tlem chuang hlek lo thung. Income Tax pe ṭhin tam ber hian an hlawh 20% chung lam Income Tax an pe a, kum khata Rs 15,00,000 aia tam la lut phei chuan 30% Income Tax an pek a ngai a; hemi bakah Professional Tax hi pe an nih avangin an tan chuan a tam hma em em a ni.

Income Tax âwl (exempt)

Constitution of India, Article 366(25)-in hnam hnufual tribal (Scheduled Tribes) heng state-a chengte hi chhiah chawi tlak lo leh ngaihhnathiamna a pek avangin Income Tax a âwl a. Chungte chu: Nagaland, Manipur Tripura, Arunachal Pradesh, Mizoram, District of North of North Cachar Hills, Mikir Hills, Khasi Hills, Jaintia Hills, Garo Hills, in the Ladakh region, individual income of Sikkimist [vide Income Tax Act 1961 : 10(26)]

Income Tax aṭanga Mizoram chanvo

Income Tax pe/chawi lo state-te hnenah pawh Union Government chuan India ram pumin Income Tax leh chhiah hrang hrang a khawn khawm (Union Taxes and Duties) aṭangin state tin chanvo tur tehfung hrang hrang hmangin a sem a, Mizoram chan zat tur chu 0.500% a ni.

Income Tax return file a ngai

Income Tax Office, Aizawla thawk Pu Remthanga Gangte, Income Tax officer leh Akashvani Correspondent July 23, 2024-a an inkawmnaah, tribal nih vanga sorkara thil tih fel ngai tifel si loa Income Tax pek loh rikngawt hi chhuanlam a tling lo," a ti. [Akashvani news July 23, 2024]

Constitution of India, Article 366(25)-in hnam hnufualte chhiah a âwl thu kan hmu a. A chunga Income Tax officer sawi ang hian, Mizoram mai ni lo, Nagaland, Manipur, Arunachal Pradesh, etc-a cheng tribal-te hian Income Tax Return hi an file ngai hlawm kher lo ang.

Lo dâwn ve teh

Income Tax (NIL) return file ngai hian NIL loh hun a hnai a ni thei ang em?

Source: Constitution of India Income Tax Act, 1961

- Huna Kawlvawm