INCOME TAX PEK DAN LEH INDIA RAM CHHIAH TLINGKHAWMA MIZORAM CHAN ZAT
APRIL 19, 2023 : Mizote hi India Danpuiin Income Tax pe lo tura min awl [Article 366(25), Income Tax Act, 1961:10(26)] avangin Income tax hi a hming ringawt chuan hre mah ila, kan hre thuk lo tlangpui vek awm e.
Income tax : Income tax chu mimal, chhungkua, Hindu joint family sumdawng, pawl etc ten an sum lak luh ang zela tangka kum khat chhunga Sorkar hnena chhiah an chhun luh ṭhin hi a ni. India Constitution Seventh Scheduled, Article 246 hnuaia awm a ni a, Union List 82 naah awmin, Income Tax Act 1961 u/s 10 (1) in a sawi angin Central Sorkar chu non agricultural income, agriculture income ah te chhiah khawn theihna siam a ni. Chhiah khawn tur zat bithliah hi Sorkar dan siam Central Board of Direct Tax (CBDT), Annual Finance Act, Judicial pronouncements by Supreme Court/ High Court anga kumtin khawn khawm ṭhin a ni.
Tunge Income tax pe?
Income Tax chu India mi tupawh Constitution-in chhiah a awltir loh zawng zawngin tangka kum khat chhunga an sum lak luh ang zela chhiah (direct tax), taxation rules in a sawi sorkar hnena pe ngei ngei tura a tih hi a ni.
Eng aṭanga pek tur nge?
Income tax hi India mi Danpuiin Sorkar hnena chhiah kum khat (financial year) chhunga an sum lak luh aṭang chhiah (direct tax), taxation rules in pek zat tur a bithliah dan anga chhiah a chawi hi a ni. Hetiang hi chhiah pekna tura sum luhna te a ni :
Income from salary/ pension
Income from business
and profession
Income from house, property
Income from other sources
Income from lottery, betting, Race, Horse etc
Capital Gain
Sorkar sum hmuhna:
Union Budget 2023-24 a sum hmuhna hi a tlangpui hlawka chhut chhuah dan chuan, Sorkarin sum a hmuhna hnar (sources of income) chu hetiang hi a ni :
60% vel hi Sorkarin revenue a khawn khawm tax leh non tax revenue aṭangin a ni.
6% vel hi non tax revenues aṭangin a ni.
A dang 34% vel hi sum puk (borrowing and liabilities) aṭangin a ni.
Sorkar sum hmanna :
Union Budget hmanna hlawm lian zual te chu :
State shares of taxes and duties.
Interest payments
Central government schemes and projects.
Centrally Sponsored Schemes
Salary and pension.
Defence.
Subsidies.
Expenses through Finance Commission.
State/ UT and other bodies transfer.
Income tax exemption :
Constitution Article 366(25) in TRIBAL (Scheduled Tribe) atan a pawm, heng state chhunga cheng te hi Income tax awl an ni : Nagaland, Manipur, Tripura, Arunachal Pradesh, Mizoram or district of North Cachar Hills, Mikir Hills, Khasi Hills, Jaintia Hills and Garo Hills or in the Ladakh region of the Jammu and Kashmir. [vide Income Tax Act, 1961:10(26)]. Individual income of Sikkimese.
Heng chhiah awl hian heng aṭanga sum lak luh hi a huam ang, dividend, interest on securities [u/s 10(26 AAA)].
Income tax pek zat
Income tax rates and slabs applicable to Individual (Resident & Non Resident under new tax regime for FY 2023 -24 and. (taxguru.in)
New regime from April 2023
Total income (Rs)
Income tax rate
Upto Rs. 3 lakh NIL
Rs 3 - 6 lakh 5%
[ on income which exceed Rs 3 lakh]
Rs 6 - 9 lakh 10% [ Rs 15,000 + 10%
on income which exceed Rs 6 lakh]
Rs 9 - 12 lakh15% [ Rs 45,000 + 15%
on income which exceed Rs 9 lakh]
Rs 12 - 15 lakh 20% [ Rs 90,000 +
on income which exceed Rs 12 lakh ]
Above Rs 15 lakh 30% [Rs 150,000+30%
on income which exceed Rs Rs 15 lakh ]
Note : Hetiang hi New Regime Income tax slab rate for individual ni mah se, ngaihthiamna (rebate) siam a nih avangin kum khata Rs 7 lakh hnuai lam sum la lutte ṭan Income tax pek a ngai lo. Union Finance Minister chuan chhiah khawn leh pek dan kalphung mawl zawk "default income tax regime" duan a nih thu Union Budget 2023-24 a pharh ṭum khan a sawi.
A chunga New Regime of Income Tax Slab Rates for Individual hian a hma lama slab te a luahlan chuang lo a, chhiah petuin chhiah pek dan hlui leh tharah duh a thlang thei a ni.
Old regime Income Tax Slab Rates for Individual
1. Up to 2.5 lakh
NIL
2. From 2,50,001 to Rs 5,00,000
Income tax rate 5%
3. Rs. 5,00,001 to Rs 7,50,000
Income tax rate 10% ( ₹ 12,500 + 10% of total income exceeding ₹ 5 lakh)
4. Rs. 7,50,001 to 10,00,000
Income tax rate 15% (₹ 37,500 + 15% of total income exceeding ₹ 7.5 lakh).
5. Rs10,00,001 to Rs 12,50,000
Income tax rate 20% ( ₹ 75,000 + 20% of total income exceeding ₹ 10 lakh).
6. Rs. 12,50,001 to 15,00,000
Income tax rate 25% (₹ 1,25,000 + 25% of total income exceeding ₹ 12.5 lakh).
7. Above Rs. 15,00,000
Income tax rate 30% ( ₹ 1,87,500 + 30% of total income exceeding Rs. ₹ 15 lakh).
Company te chhiah chawi dan
Thil siamtu company te chhiah pek tur zat hi an sum che vel a zirin bithliah a inang lo a, sum la lut tam chawi tur a sang zel a, 15%, 22%, 25%, 30% te income tax chawi tura bithliah a ni.
Chhiah chhawng
Hemi chungah hian chhiah chhawng chi hnih : surcharge leh cess chawi tel ngai chawi tur a la awm cheu bawk.
Rs 1 crore chung lam kum khata la lutin surcharge 7% chawi tur a ni a, Rs 10 crore chung lam la lutin 12% surcharge chawi tur a ni.
Cess
Cess hi thil bik atan hman tur chhiah chhawng bawk a ni. Cess chi hnih Health, Education cess chawi tur a awm bawk. [ groww.in ]
Income tax pek tur zat chhut hi thil awlsam tak a nih loh avangin helam thiam leh ei zawnna atan hmang Tax experts, Tax firm te khawpuiah man chawia rawih tur an awm ṭhin.
Income tax pe ṭhin Sorkar hna thawk hi an hlawh tam dan a zira kum khata Income tax ₹1 - 5 lakh pe ṭhin ang vel an ni.
MIZORAM CHANPUAL
Union Taxes and Duties hi India ram state zawng zawng hnenah pek dan tur tehfung mithiamte siam sa hmanga pek chhuah ṭhin a ni. Mizoram hian Union Taxes and Duties aṭangin 0.500 a chang a, Mizoram aiin Sikkim (0.388) hian a chang tlem zawk. Uttar Pradesh in an chang tam ber a, 17.939 an chang a, Bihar (10.058) in a dawt a ni.
Income Tax tling khawm aṭanga Budget Estimate 2023 -24 in Mizoram chan pual tura a dah chu Rs. 1,590.30 crore a ni.
Corporation tax aṭangin Rs. 1,634.65 crore a ni bawk. Central GST Rs 1,651.44 crore, Customs Rs. 162.01 crore.
HEI VE THUNG HI
1. Income Tax hi Danpuiin min awl hi vanneihna anih rualin Sorkar sum hmuh leh hman dan ngaihtuah leh ngaihven nachang kan hriat loh phah mai bakah mipui sum thawhkhawm a ni tih kan ngaihven tawk loh phahin i hria em?
2. Mizoram sum hmuh ve tur (State own income/revenue) hmuh tam theih dan tur hi tun ang ringawt ni lo hian Sorkar hian ngaihtuahna sen a ṭul ta hle.
3. Kum 2023-24 Mizoram Budget sum hmuh tum aṭangin State Own Tax Revenue 7.63% State Own Non Tax Revenue 6.31% total 13.94% a ni. Sum puk tur zat Capital Receipts hnuaiah Public Debt 18.92% lai a ni thung.
4. Mizoram state in sum hmuhna tur hi tih tak zeta a ngaihtuah loh chuan Sorkar sum dinhmun zel tur hi ngaihtuahawm tak a ni.
5. Constitution of India, Article 366 (25) hmanga chhiah awltir te hi engtikah emaw chuan hlahthlem leh ngaihhnathiam theih loh hun awm thei a ni. Chumi hun thleng tur chuan kan rilru kan inbuatsaih a ṭul hle mai.
Source :
Income Tax Act, 1961
Union Budget 2023-24, Finance Bill.
India Today
Economic Times
groww.in
- Huna Kawlvawm