Mizoram leh Income Tax (Chhunzawmna) Part II

Mizoram leh Income Tax tih hmanga Vanglaini chanchin bua ka ziah hmasaah khan Mizorama Mizo awmte tan income tax exempt kan nih thu ka rawn tarlang tawh a. Non-tribal te chuan Mizoram chhungah income tax an pe tur a ni tih pawh kan sawi tawh. Tunah hian Mizoram tana pawimawh deuh bik nia ka ngaih ṭhenkhat sawi fiah ka’n tum a ni.

Income Tax hi eng tianga khawn nge ni: A hming ang hian income tax chu income aṭanga chhiah lak a ni mai a. Income chu chi hrang hrangin ṭhen darh a ni a- (i) Salary (ii) Income from house property (In luah man) (iii) Profits and gains of business or profession (sumdawnna aṭanga hlep leh salary ni lo, thil tih tiamna avanga hlawh) (iv) Capital gains (sum dawnna ni lo thil hralh avanga hlep) (v) income from other sources (income dang apiang). Income tax chuan pawisa lak luh zawng zawng hi a huam a ni mai. Pawisa fai (cash) lova lak luh entir nan, sawrkarin emaw, tu pawhin an mi chhawrte hnenah pawisa fai kher lovin hlawkna a pek pawh income tih hian a limit awmin a huam vek a ni.

Tax khawnna erawh hi chu income pum puiah ni lovin chumi income an hlawhna tura an pawisa hman ral paiha chhut a ni tlang pui. Sumdawng hnen aṭanga tax lak chu a hralh (turnover/ sales) aṭangin bungrua a leina man te, phurh man te, kuli hnena pek te, bungraw leina tur pawisa a puk aṭanga pung (interest) a pek te, mi a chhawr man te paih veka a income chu chhut a ni. A net income aṭang chauhin tax a pe.

Sumdawngho hian Chartered Accoun-tants ruaiin an accounts hi income tax pek tlem nan an ti danglam nasa ṭhin hle a ni. Salary la pawhin a hlawh pum aṭangin tax hi a pe bik lova. LIC/ GPF/ PPF, Mediclaim te, in sak nana laon laka interest te paih hnuah net income hi chhut a ni. He mi avang hian income tax pekna hmuna awm te chuan pek lohnaa awm ai chuan hlawh aṭangin pawisa kan khawl khawm a tam zawk hrim hrim ang. Company/ firm lian deuh phei chuan tax planning thiam ruaiin dan ang lo ni si lovin income tax hi tam tak tak an pumpelh thiam a ni. Group khat hian tax an pek tlem nana hmanrua atan company/ firms engemaw zat an siam a, bank account hmun hran hranah an nei
ṭhin. India ramah hian engmah sumdawnna nei vak lo company/ firm hi a tam mai.

Kum 1985 chho vel khan company lian 100 kan thlang chhuak a, Bombay-a ka awm lai a ni. Heng top company te hian income tax an lo pe mang reng reng lo mai a. Income Tax Act-ah Chapter XII-B chu dah a lo ni ta a. Company te chu an net income aṭang ni lovin an book profit aṭanga tax pek tir an lo ni ta a. A chhan chu Company liante hi thawh chhuah leh hlep (book profit) tam tak nei mah se, an net taxable income chu nil te, loss te-a an siam ṭhin vang a ni. He dan hi tun thlenga industrialists hote chuan an enghelh berte zinga mi a ni. Salary income chauh neite hi income tax pe ṭha ber an ni a, a chhan chu engmah a zep ve theih loh vang a ni.

Vai ramah hian Income Tax Department hian mi changkang deuhte chu a chiah hneh hle. An income aṭangin income tax pek a ngai a, an sum khawl khawma in, ram leh jwellery te an han lei a, an lo neih tam deuhin Wealth tax an pek a ngai a. An thil neih aṭanga enge maw zat pawisa emaw, thil tam tham deuh a thlawna an pekin Gift tax an pek a ngai a, an thihin an ro luahtu in Estate duty a pek a ngai leh a ni. Estate duty erawh hi chu tih tawp a ni tawh. Gift tax pawh hi tih tawp a ni tawh nain miin a thisen zawmpui ni lo, engmah hmu let lova Rs. 50,000 aia tam emaw, thil chutiang zat man aia tam a pek chuan a dawngtuin chuta ṭang chuan income tax a pek a ngai a ni.

TDS (Tax Deduction at Source): TDS chu pawisa petu-in sawrkar aiawha pawisa dawngtu income tax pek tur a lo laksak a ni a. Hun bi tiam awmin TDS a lak chu sawrkarah a chhung lut tur a ni. Pawisa dawngtu-in income tax a pek ti te pawhin a sawi theih ang. TDS hi income tax khawnna hmanraw pawimawh ber a ni hial ang. Salary, commission, brokerage, dividends, lottery, horse racing, rent, profession, technical services, compensation, contract work aṭanga income hmute chu TDS hian a huam a. Entirnan, bank-ah miin fixed/ term deposit dah sela, interest belhkhawm chu Rs.10,000/- aia tam a nih chuan bank chuan interest aṭang chuan 10% a la ang a, sawrkarah a chhung lut ṭhin tur a ni. Chumi awmzia chu interest kha Rs.10,000 lo ni ta se, TDS Rs.1000 bank in a lak hnu chuan a hmuh taka chu Rs. 9000/- chauh a ni. Hei hian interest rate kha a ti hniam rawih a ni. A petu khan sawrkar aiawhin a pek chhuah apiangin income tax (TDS) a lo laksak a, chu chu sawrkar hnenah a theh lut ṭhin tur a ni. Chutiang bawkin miin a in luahtir man (rent) kha Rs. 10,000 lo ni ta sela, a luahtu khan Rs. 1000 (10%) TDS-a laksak ang a, chuan in neitu chuan Rs. 9000/- chauh a chang dawn a ni.

TDS rate hi a inang vek lo. Tunah phei hi chuan in leh ram hralhte pawhin a leitu hnen aṭangin a hralhna man aṭangin TDS hi an la tur a ni. Work contract leh property-ah hi chuan income aṭang ni lovin a pawisa lak zat zat (turnover) aṭanga TDS hi lak tur a ni a, a tam duh hle a, chuvangin a rate pawh a tlem a ni. Hetiang zawng zawngah hian Mizoram chhunga mizo awmte chu kan awl ta vek a ni! Bank ṭhenkhat hian interest aṭangin TDS lak an ching a, hei hi a dik lo. Mizoram chhungah chuan non-tribal aṭang chauhin an TDS hi an la tur a ni. A
ṭhen chuan han sawisel deuh chuan an pe let leh a, saving bank-ah an dah lut (credit) ṭhin. Hei hi a dik chuang lo. A chhan chu fixed/ term deposit kha interest khan a ti pung zel tur a ni a. TDS an lak chhuah zel chuan principal amount kha chumi ang zat zel chuan a hniam a, kum hnih thum a lo nih chuan a pung (interest) tur ang kha a ni zo lo a ni. Hetianga TDS an lak lohna tur hian Bank te, Company te ang hian Exemption Certificate an dil ṭhin a. A tam zawkin DC office aṭangin Certificate chu an la a, Bank leh Company ṭhenkhat chuan an lo pawm ve mai bawk a. Hei pawh hi a dik lo a ni. Mahse DC hian Magistrate anga a pek chuan hlutna chu a nei ve tho.

Schedule Tribe, Mizorama cheng a nih a certify a, a income chu enge a nih a, khawi aṭanga hmu nge a nih a certify bawk chuan ngaih thah mai theih a ni bik lo ang. Mawhphurhna sang tak a nei tih erawh chu a inhriat a ngai. Pawm loh theih erawh chu a ni. Income tax pe tur leh pe lo tur te, pek dan leh pek zat turte chu kim chang takin Parliament-in President approval ang thlapin dan an siam a. Chu Dan kengkawhtu chu Income Tax Department hi a ni a, miin income tax a pek tur leh pek loh tur te, a pekzat turte-a thuneitu chu Dan hnuaiah income tax authority chauh hi a ni. Mahse Income Tax danah hian hetiang keini mizo-te income tax pe lo tur kan ni tih (Exemption Certificate kan tih mai hi) a awm lo a ni.

Pu Vanlalvuana Tochhawng, IRS (retd) Shillong-a Commissioner-a a awm lai khan hetiang thilah exemption certificate pekna dan a awm si lova tiin Scheduled Tribe tana Exemption Certificate format hi an siam chawp a, chumi chu income tax department pawh khan an hmang mai a. Company te, bank te, Income Tax Department pawh khan an pawm ve mai ṭhin. (Pu V.Tochhawng hi Mizo zinga Chief Commissioner thleng hmasa ber a ni.) Exemption Certificate pekna dan hi a awm loh avangin TDS lak lohna tur chuan Form no. 15G/15H (ref. section 197A of the Income Tax Act, 1961) hmangin declaration pawisa petu tur, sawrkar emaw, company/ firm emaw/ bank emaw hnenah a pawisa dawngtu tur hian a thehlut tur a ni. Heng form-a declaration siam hi income tax department-in an la verify leh theih vek a ni tur a ni. Income Tax Exemption Certificate hi Income Tax Act in a phut ang chuan Income Tax Department chauhin a pe thei a ni. A nihna takah chuan section 10(26) hnuaia kan income hi exempt a nih chuan certificate te, form te hi ngai tawh lo tur a ni.

Thil awlsam te tura ngaih hi a awlsam ta ṭhin lova, tunah hian mizo hminga sumdawng te, contract hmua thawkte non-tribal engemaw zat an lo awm tak avang te, thil dik lo tak tak kan sawia kan lo tih tak avang hian rin kan hlawh ta lova, kan ti harsa zo vek a ni. Tunah phei chuan thil ngai tura kan ngaih vak loh ... income tax exempt kan ni ngei e, tih te pawh prove a lo ngai ta hial a ni. (Thanga chu ka pa hminga ka ziah chuan ni mai awm tak kha Thanga chu ka pa ngei a ni tih ka prove a ngai ang deuhin) He thil hi inhnial theih tak chu a ni tho mai. Dan ina income tax pe lo tura min tih tawh ber chuan engmah dang ngai tawh lova pe lo mai awm kan ni. Gauhati High Court te chuan income tax hi kan exempt ngei em tih chu Income Tax Department-in enfiah (investigate) theihna an nei tiin thu remna an lo siam tawh a ni.

Khasi zingah hian hnam dang, non-tribal nei an tam avangin an fate tribal an nih leh nih loh case hi a awm nual a. Hemi hian a kaihhnawih pakhat chu an fate hi tribal angin income tax exempt an ni em, tih hi a ni. Keini mizo zingah pawh hian a tam ve tual tual ang. Mizoramah hi chuan hming hawh te kan thil phal a, in luah pawh a luahtu tak ni miah si lo, mizo hminga agreement lo siam pui mai pawh hreh nachang kan la hre lova, an tih chhan hre miah si lovin. Tribal nupui nei kher si lo pawhin vai ho hian min hmang a, income tax pek loh nana an hmang a nih pawhin a mak hranpa lo ve. Mahse heng hi kan harsatna min siam saktu an la ni zel dawn.

Income Tax Department aṭang hian lehkha kan hmu ṭhin a, hei hi enge a awmzia ni a, engtia tih tur nge ni? Chhan hrang hrang a awm thei ang. Central sawrkara Finance Ministry hnuaiah hian ‘Finance Intelligence Unit’ (FIU) a awm a. He unit-ah hian bank emaw, financial institution-a pawisa transaction tam tham deuh chu a lut vek a. An information hmuh chu chhui zui turin Income Tax Department-ah hian an rawn pe a. Hengte hi confidential vek a ni. Income Tax Department-ah hian Intelligence Wing leh Investigation Wing a awm leh a. Thawk khat lai phei chu Pi Malsawmi Sailo kha Director General, Intelligence hotu ber niin Delhi-ah a awm a. Kei kha Director General (Investigation) East, in Kolkakata-ah ka awm bawk. Orissa, West Bengal leh Nort East zawng zawng Sikkim telin ka area khan a huam a, Bihar leh Jharkhand pawh ka kawp zauh zauh. Hetiang sensitive deuh mai post-ah hian SC/ST-ah chuan awm hmasa ber kan ni. Kan pahnih hian income tax authority-a sang ber, Central Board of Direct Taxes (CBDT)-ah Member atan SC/ST zingah lut thei (eligible) hmasa ber kan ni bawk.

CBDT-ah chuan kan lut ta lo ve ve a. Hnam hnuaihnung kan nih vang a ni tiin kan bei ve nasa mai a. Minority Commission-ah te, Parliamentary Committee for SC/ST ah te, kan kal kual ve nasa mai. All India SC & ST Association te pawhin min ṭan ve a. Mahse post ṭha dang kan hmu ve ve a, kan bawh zui ta lo a ni. FIU-in information an rawn pek chu Intelligence leh Investigation Wing-ah hian kan lo enfiah char char a. Keimahni pawhin information engemaw zat kan nei bawk. A ṭul leh pawimawh kan tih apiang te chu field-ah (Department hna pangngai thawk) kan pe chhuak leh ṭhin a ni. North East chang ka ni bawk a, Mizoram aṭangin information pawh a lo lut nual mai.

Ka awm chhung kha chuan Mizoram aṭanga lo lute kha chu ka’n tan ve a. A ṭhen explanation koh bak chu engmah action kan la lo. Heng information avanga lehkha hmu hi engemaw zat chu an awm ang. Ṭhenkhat chu sumdawnna avanga pawn lama mite nena transaction lian tham deuh, Mizoram pawna mi te case an khawih laia an hmuh chhuah, an verify duh te a ni ang. Heng lehkha min rawn entir hovah hi chuan a tlangpuiin income tax assessee an nih leh nih loh te, an PAN te, chung information-a an thil hmuh te chu an income tax return-ah an ti lang (show) em tih te a ni ber. Thil dik lo titu kan nih lem loh chuan heng hi dik taka chhan mai a, kan income chu exempt a ni tih sawi mai a ṭha.

Hetiang lehkha hi Mizoramah mai ni lo, mi tam tak hnena thawnchhuah a ni a. Case bik chhui a nih loh chuan um zui tur dang a tam avangin an um zui hranpa lo. Heng lehkha hmuh hian ngun taka chhiar a, ngaihtuahna nena chhan a ṭha mai thei. North East-ah chuan Mizote hi kan langsar ve tawh a, hetiang lehkha hi kan la hmu fo ang. Pawisa transaction tam tham kan neih reng rengin chhuitu an awm a, chhui theih kan ni tih hi hriat a ṭha.

Tunah hian mizo hminga sumdawng te, contract hmua thawkte non-tribal engemaw zat an lo awm tak avang te, thil dik lo tak tak kan sawia kan lo tih tak avang hian rin kan hlawh ta lova, kan ti harsa zo vek a ni

- TBC Rozara