Written by
- R.L.Rinawma

Union Budget 2020 leh a kaihhnawih (Mizote min nghawng thei)

Kumin Union Budget 2020 Parlia­ment-a Pi Nirmala Sitharaman-in a pharh tak kha keini Mizo zingah zir chiang engzat tak awm ang imaw. Kan nun leh kan sumdawnna emaw kan eizawnna emaw khawih thei a ken tel ṭhin avangin miten an zir chiang ṭhin a. State danga an ngaihvena a chhut han te takte nen lama an zir chiang ang erawh chu Mizote zingah hi chuan an awm tam lo ang tih a rin theih. 

Ram rawngbawltu emaw khawtlang rawngbawltute (social workers) chuan hleihluak taka mipui vantlang min khawihna tur a awm a nih chuan chungte chu chanchinbu-ah te, Parliament-ah te an au chhuahpui ṭhin a, Finance Minister an sut tir leh chang a awm fo mai. Budget chungchang bikah hi chuan Mizote hian kan ngaihtuahna kan chai seng tam lo khawp mai. Chutiang zelin Parliament-ah pawh kan aiawhten budget chungchang thawm lian an nei lo a ni ang. 

Kumina Finance Minister-in a telh zinga langsar em em si lo pakhat chu, Income Tax Act section 206C huang tih zauna a ni. Dehchhuah (income) bulṭhuta chhiah lo hren hmiah hmiahna (tax deduction at source)- entir nan: bank-a pung awma sum dah pung lo awm aṭanga chhiah lo lak nghal ang chi - khawvel ram tin deuhthawa an hman ang chi hi ‘tax deduction at source’ emaw ‘withholding tax’ an tih ang hi he Section hian a funkhawm a ni. He thil thar pahnih zinga pakhat zawk hian ngaimawh a hlawh viau. India ramah hian Travel Agents lian pui pui an awm ṭeuh a, anni intelkhawm hian an sawisel nasa a ni. Mahse, Parliament chhungah emaw kil dang aṭanga duhlohna thawm erawh a na vak lo. He thil, budget provision chauh la ni hi Finance Act-ah a chang mai dawn a ni. 

Ar talh dan chi dang fing zet chu
He budget-in a rawt dan chuan section 206C huang zauh nan thil chi hnih chhiah lakna (tax collected at source) thar fing zet a chhawp chhuak a, chungte chu:
1) Reserve Bank of India phalrai Liberalised Remittances Scheme dan tharah hian ram chhung miin ram dangah kum khat chhungin pawisa cheng nuai 7 (USD 2,50,000) sumdawnna thil te leh thil dang dang atan thawn chhuah a phalsak mek a. He dan hi Foreign Exchange Management Act, 1999 (FEMA) tlawh chhanin phalraina hi lo chhuak a ni. February 4, 2004 khan USD 25,000/- an phal te te a, chumi hnu May 26, 2015 aṭangin tuna phalrai sang zawk hi an hmang ta a ni. April ni 1 aṭang chuan hemi pela thawn te chu chhiah 5 % lak sak zel tur a ni a (PAN/ Aadhaar an neih chuan). An neih loh erawh chuan chhiah lak sak tur hi 10% a ni ang. 

Tax collected at source lo titu tur chu thawnna Bank emaw Foreign Remittance ti thei dealer-te an ni ang. 

2) Foreign ram tlawhna tura travel agent-ten tour package (ticket man, thlen man etc.) an hralh chhuah aṭangin foreign rama zin turte mitin hnen aṭangin chhiah, PAN/ Aadhaar nei tan 5% lak zel tur a ni a, PAN/ Aadhaar nei lo tan 10% lak tur a ni. He chhiah thar lo hren hi Travel Agent-te mawhphurhna a ni. 

He dan thar hi April ni 1, 2020 aṭangin hman ṭan tur a ni. Sum senga ramdang zin thei tawh phawt chuan an pumpelh loh tur a ni. Amaherawhchu, Income tax chawi mi, return te file ṭhin tan erawh chuan hetiang thil a lo awm a nih chuan chhiah chawi tur tikiamtu a ni thei. Entir nan: kum khat lakluh aṭanga chhiah chawi tur cheng nuai 5 lo ni se, foreign travel tax atan Rs. 50,000/- travel agent ten lo hreng ta se, tax credit 50,000 hmangin chhiah chawi tur kha nuai 4.5 ah a tla thla dawn tihna a nih chu. Amaherawhchu, chhiah chawina atana kum khat deh chhuah cheng nuai 5 (mimal tan) aia tlem a nih miau chuan foreign travel tax a chawi chu hmu let turin Department-ah return te file-in refund a dil thei thung dawn a ni. 

Mizorama Mizo tribal
Tarlan tawh angin he thil thar hi pumpelh dan a awm dawn lova. Income tax chawi thu-ah hian Mizo tribal kan nih avanga chhiah awl kan nih dan te kan hria ang. Amaherawhchu, he thil thar hi chu tribal kan nihna phena pumpelh theihna a awm dawn lo. Kumina zinna tura thil ruahmanna lo nei tawh chuan March 31, 2020 hma ngei a, ticket lei fel a, lo inhlan fel vek hman chuan tun atan chuan a pumpelh theih dawn chauh tihna a ni. A chunga tarlan ang hian Mizote zingah tam tham tak chawiten refund an dil a ngai fo thei a. Chu refund dil tur chuan Silchar-ah emaw Shillong-ah emaw return (chipchiar tak) file a ngai dawn. 

Entir nan: Hlawh emaw sumdawnna sum dehchhuah, chhut dan thlapa chhut chhuah Rs. 7,00,000 lo ni ta se. Midang ang chuan tax chawi tur awl chin pel a nih avangin chhiah chawi a ngai dawn a. Mahse, Mizo tribal-te Mizoram chhunga chhiah awl huam chhunga mite tan chuan he nuai sarih hi ‘chhiah awl’ (exempt) tih tur a ni dawn a. Chuvangin, TCS chhiah section 206C hnuaia foreign travel tax lo pek tawh chu buaipui fe a refund dil tur a ni ang. Englekhawle, Finance Minister, Pi Nirmala Shitarman ten ni tura an duan a nih miau avangin a ni mai dawn a nih chu. 

Record bu puiah 
kan hming leh nihna Finance Ministry lam thawm aṭang chuan hetia foreign travel tax an tih chhan hi mi tam takin black money hmanga ramdanga nuam tawla vawi tam an zin vel ṭhin chu, central information system-ah a lut dawn a, an rek chat chat thei tawh dawn a ni. Chhiah chawi nana an dehchhuah dik tak an chhut theih phah dawn ta a ni. 

Company tam takin foreign zinna turte emaw tana an ruahman sak ṭhin hi ‘thamna’ chi khat anga an chelek avangin engkim record a lut a, an endik theih tawh dawn avangin he thil thar hi an ngai pawimawh hle. Hemi rual hian Vigilance Commission lam pawhin corruption lam hawi case tam tak a rawn lum chhuah phah an beisei tel bawk a ni.