INCOME TAX I PE VE TAWH ANG U

Damdawi in te, sikul te, kalkawng te, khawlphetha te, tui connection leh thil dangte kan nei theihna turin kan State hian sum a mamawh a, chu sum mamawh tam zawk chu Central sawrkarin min rawn pe ṭhin a ni. Central sawrkar chuan amahin tangka kung a nei lo. India ramfate (citizens) aṭanga chhiah chi hrang hrang – Direct Tax (Salary leh Income Tax dangte, Real Property Tax, Personal Property Tax, Taxes on Assets), Indirect Tax (GST, Custom Duty, Tax Deducted at Source) leh Non-Tax Revenue (Interest & Dividends, Sawrkar company leh corporation te aṭanga hlawkna) – a khawnte leh a hmuhte aṭangin national projects leh programte a kalpui a, State leh Union Territory lamte pawh tax devolution system hmangin kan chanvo tur budget allotment angin min pe chhuak ṭhin. State, Union Territory, Autonomous District Council leh Local Government ten an khawn theih chhiahte a awm bawk.

Hlawh chhiah (salary tax) bik sawi ta ila. Tribal ni lo kan Indian-pui (Vai) sawrkar hna leh hna dang thawha hlawh neite chuan, kohhran leh Kristian NGOa thawktute telin, an hlawh aṭangin hlawh chhiah (salary tax) an pe ṭhin. India sawrkarin FY 2023-24 tan a ruahman danah chuan, kum khat hlawh Rs nuai thum (thla hlawh Rs 25,000) thleng chu hlawh chhiah pek a ngai lo. Awltir an ni. An thla hlawh Rs 25,001–50,000 groupten za zelah cheng nga (5%) hlawh chhiah an pe ang a, Rs 50,001–75,000 groupten 10% (sawma pakhat); Rs 75,001–100,000 groupten 15%; Rs 100,001–125,000 groupten 20% (sawma pahnih); Rs 125,001 leh a chunglam hlawhten 30% (sawma pathum) pe tura tih an ni. Senior citizen (kum 60 chung lam leh kum 80 chung lam) tan Income Tax an pek tur a hniam deuh hret. Kan State-ah pawh hian 30% (sawma pathum) hlawh chhiah petu tur an tam tawh a ni.

Non-tribalte chu hlawh chhiah chauh ni lovin, an sum lakluh (Income) dangte aṭang pawhin income tax an pe zel. Tribal area-a cheng tribal-te erawh chu hlawh leh income dangte aṭanga chhiah pek awltir (exempted) kan ni. Hnam hnufual leh rethei hle tura ngaih kan nih rih vang a ni awm e. Chuvangin Mizorama cheng hlawh nei tribal-te chuan hlawh chhiah (salary tax) leh income tax dangte kan pe ve lo. Professional tax chauh kan hlawh aṭangin kan chawi ṭhin. Thla hlawh Rs 5,000 thleng chu professional tax pek a ngai lo. Thla hlawh Rs 5,001–8,000 group-ten thla tin Rs 75 an pe a; Rs 8,001–10,000 group-ten Rs 120; Rs 10,001–12,000 group-ten Rs 150; Rs 12,001–15,000 group-ten Rs 180; Rs 15,001 leh a chung lam hlawhtuten thla tin Rs 208 (kum khatah Rs 2,500 vel) professional tax an pe ṭhin. A beitham hle. Kuhva eitute tan chuan professional tax an pek hi thla tin an kuhvâ man aiin a let tam takin a tlem zawk a ni. Mizorama contractor-te, dawrkaite, sumdawngte, factory leh company neitute leh sum lakluhna dang neite pawh, tribal an nih chuan income tax awltir an ni. Multi-crore mi hausa mah ni se la tribal a ni a, tribal area-ah a awm chuan, income tax awltir theih a ni.

Tribal mah ni se la tribal area-a cheng lote erawh chu income tax awltir an ni ve lo. Hlawh chhiah leh Income tax dangte an pek ve a ngai. A awmzia chu, entirnan, Mizo IAS officer-te chuan tribal area ni lo (Guwahati, etc) ah te dah an ni chuan hlawh chhiah leh an income dangte aṭangin chhiah an pek a ngai a, tribal area (Mizoram, etc) ah dah an nih erawh chuan an pek a ngai lo. Tribal ni lote erawh chu, tribal area-a awm an ni emaw, non-tribal area-a awm an ni emaw, hlawh chhiah leh income tax dangte an pek zel a ngai thung. Entirnan, Mizoram Chief Secretary chu tribal ni ta se la, a thla hlawh chu nuai thum deuhthaw a ni ang a, income dangte pawh a nei mai thei. Chutianga hlawh tam leh hausa pawh ni se, tribal a ni a, tribal area Mizoramah sawrkar hna a thawh avangin hlawh chhiah leh income tax dangte a pe lo a, a salary income aṭangin professional tax chauh thla tin Rs 208 (kum khatah Rs 2,500) a pe ṭhin a ni. A hnuaia thawk sing thum vel hlawh non-tribal (Vai) LDC erawh chuan, tribal area-ah sawrkar hna thawk mah se, tribal a ni lo avangin hlawh chhiah leh income tax dangte awltir a ni ve lo. A hlawh aṭangin thla tin Rs 1,500 (kum khatah Rs 18,000) chhiah a chawi a, LDC-in Chief Secretary a chawm tihna tluk a ni. Income dang a neih chuan, a income aṭangin income tax a chawi tel a ngai bawk.

Tribal areaa awm tribal-te tan hlawh chhiah (salary tax) leh income tax dangte awltir hi automatic a ni em, engtia kalpui nge a nih tih ka theih tawkin ka zir a. Ka hriat sual loh chuan, automatic ni lovin, awltir tura dil a ṭul a ni awm e. A awmzia chu, awltir kan dil a, phalsak kan nih chuan income tax kan chawi lo ang a, kan dil loh erawh chuan, thla tin cheng 25,000 aia tam hlawhtute chuan hlawh chhiah chu kan hlawh zat nen inmilin kan chawi ṭhin a ṭul a ni. Sum lakluhna dang neitute pawh awltir an duh chuan dil a ngai ve dawn a ni.

Hlawh chhiah (salary tax) ringawt pawh hi sawrkar sum (revenue) luh tamna leh sum hmuhna source nghet pakhat a ni a. Kan India ramfapui (citizenpui) ten rinawm tak leh thuawih taka an hlawh aṭanga chhiah an pek ṭhin lai a, tam tak phei chu Lal Isua Krista zuitu an ni lo a, keini chhiah pe tura Bible zirtirna dawng (Mathai 17.24-27; 22.15-22; Rom 13.6-7) Kristian berte'na hlawh chhiah kan pek ve loh chungchang ka ngaihtuah changin, ramfa kan nihna leh Kristian kan nihna kan mawhphurna kan hlen lo hlein ka hre ṭhin a, tlawmthlak ka intiin zahthlak ka ti hle ṭhin. Mizorama kum tin crore-a sum laluttute leh multi-crore mi hausate pawh, an aia sum lakluh tlem zawk non-tribal-ten income tax an pek ṭhin lai a, anni sum lalut tam zawkte zawkin an pek ve lohte hi sawi chhuah ngam chi pawh a ni lo.

Vawi khat chu thlawhnaah Central India lam mi pakhat nen kan ṭhu dun a. A thusawi leh a awm dan aṭangin lehkhathiam a ni tih a hriat thei a. Kan titi zelnaah, “In State chu salary tax leh income tax dangte in pe ve si lo a, keini'n harsa chung chunga kan hlawh chhiah leh income tax dangte kan pek aṭangin Central sawrkarin a rawn thawn ṭhin che u a, mahse, a hmanna tur ruahmansa anga dik taka hmang lovin, corruption vangin sum tam tak a bo ṭhin tihte kan hriat hian rilru a na duh hle ṭhin,” mi'n ti mai chu, “In state-ah corruption a awm ve lo em mi?” tiin ka zawt let hram na a, ka zak hle a ni.

Corruption sawi takah chuan, income tax pek hian corruption a do nghal a ni. An sum hmuhna leh hmuh dante thlenga ziah lan a ngaih dawn avangin, dik lo taka sum hmu leh a ruka hausate an tlem phah tawh dawn a ni. Income tax pe loa sum kawl ṭeuh leh hausak chu dan bawhchhiatna a ni dawn a ni.

Mi tam tak chuan keini hi sawrkar chu kan ni tih hi kan hre lo. Sawrkar hi thil dang leh hmun dangah kan dah tlat a ni. Kan State sawrkar mah neitu nihna kan hauh thei loh chuan, Central sawrkar phei chu hla taka awm mi dang leh hnam dang angin kan ngai a, India neitu nihna feeling kan nei lian thei rih lo a ni. Chuvangin, “Income tax chu kan State chanvo pawh a ni lo a, Central lama chhuk tur a ni mai a, chuvangin kan pek loh pawh a pawi lo,” tia sawitute an awm ṭhin. Hei hi a dik lo. Tax devolution system hmangin income tax kan pekte chu kan State-ah a rawn let leh ṭhin dawn a ni.

Keini State ang tan phei chuan, kan income tax a tam rih loh avangin, kan pek zat aia tamin Central-in min rawn pe ṭhin zawk a ni. Income tax kan pek chuan, sawrkar sum chu kan sum a nih tlat avangin, sawrkarin sum a enkawl dan leh a hman danah te kan thikthu kan tichhe thei tawh dawn a ni. Income tax pek loh hi, economically-in kan State hian ṭhatpui aiin a chhiatpui zawk a ni. Income tax kan pek tur nen tehkhin chuan chhiah dang kan pek theihte hi chu tlem te a ni. Chuvangin income tax kan pek loh chuan, ramfa ni ve si, mahse ramfa dangte chhiah pek ring, chawmhlawm state kan ni reng dawn a ni. State puitling ni ve si a, income tax pe lo a, mi dang chhiah pek ring mai State ni chu a tlawmthlakin a zahthlak a ni.

India rama literary rate (ziak leh chhiar thiam) sang ber pahnihna hauh mek (91.33%), income nei tam, mi hausa, lehkhathiam leh mi thiam, hlawh nei, professor leh officer lian leh hlawh tam, in leh lo nei ṭha, Biak in ropui nei, mawtawr man to, MLA leh Minister te hlawh sang, khawsa thei, zaithiam, hnam huaisen leh chapo, New York Madison Square fashion pawh duai loa inchei sang leh inchei nalh ramfate awmna State leh a mihring tam takte hi income tax awltir tur tribal (hnam hnufual leh reithei) chu kan ang tawh lo asin maw le. Nimahsela quota leh concession hamṭhatna leh sum ngainat luatna avanga income tax exemption duhna avang tein, tribal (hnam hnufual leh rethei) nih reng hi tam tak chuan chhungril lamah zak tawh hle mah ila, kan thluakah erawh tribal nih a la thlang rih tlat hi maw. “Nangni tribal ho kha rawn kal teh u,” tiin non-tribal pakhatin min ko ta se, hmusit ṭawngkamah ngaiin kan haw viau awm si, mahse tribal nihna erawh kan ṭhansan duh rih si lo…

India-ah chuan tribal (adjective) hi hnam nihna (ethnic identity) a ni lo. Hmasawnna rahbi (stage of development) sawina a ni a, hmasawn rih lo, hnam hnufual leh rethei nih rihna a kawk a ni. Chuvangin tribal nih chu thil ropui leh chhuanawm tur a ni lem lo. Chapopuina tur a awm lo bawk. Hamṭhatna chi hrang hrang avangin tribal (hnam hnufual leh rethei) nih chu kan la thlang duh rih a nih pawhin, hlawh chhiah leh income tax dangte pe lo a, India ramfa (citizen) nihna mawhphurhna hlen lo nih zahna chang tal chu i hre tawh ang u khai. Tribal area-a awm tribal-te tan hlawh chhiah leh income tax dangte awltirna dan chu awm tho mah se la, awl tura dil chuang loin, professional tax chauh pe tawh loin, hlawh chhiah leh income tax dangte dik takin i pe ve tawh ang u. Keini aia hlawh tlem zawk leh rethei fe fe zawk kan Indian-puiten hlawh chhiah leh income tax dangte an pek thei chuan, kan pek ve thei lohna tur chhan a awm lo.

Income tax hi mi retheite tan phurrit a ni lo. Thla tin cheng 25,000 aia tam income nei loh mi retheite chuan income tax an pek a ngai lo. Ṭhenkhatin, “Income tak kan pek chuan, tribal kan nihna hlihsak kan ni mai dawn asin,” te an tih ṭhin. Hlihsak kan nih a rinawm lo. Non-tribal area awm tribal-ten income tax an pe a, an tribal nihna hlihsak an ni lo. Chutiang bawkin Mizorama awm tribal-ten mahni chhia leh ṭha hriatna hmanga volunteer-in income tax kan chawi pawhin kan tribal nihna hlihsak kan nih a rinawm loh. Chhiah pek hi ramfa kan nihna mawhphurhna hlenna a ni a, chuvangin hlawh chhiah leh income tax dangte volunteer-in i pe ve tawh ang u. Chu chu Pathian Thu zirtirna a ni a, India ramfa kan nihna kan mawhphurna a ni bawk e. Rinawm taka chhiah chawi ṭhin responsible Christian leh citizen i ni tawh ang u.

- Laiu Fachhai