INCOME TAX LAK A HUN EM?

Income Tax hi kan sawi lar ve ṭan ta hle a, mahse, a tak taka hman ve erawh kan duh tak meuh ang em? tih hi chu hriat thiam a harsa hle dawn niin a lang. Chhiah (tax) hrim hrim hi tun hma aṭangin khawvel in-sorkarnaah hian kawtlang, ram inrelbawlnaah a bet tel nghet tlat a ni tih a hriat theih. Bible kan en chuan Kaisara hun lai leh a hma lam hun engemawti aṭang daih tawh khan chhiah an lo lain an chawi ṭhin tih a hriat theih. Zakaia pawh chhiah khawntu a ni.

Chhiah hi chi hrang hrang a awm a; chungte chu a bungrua emaw behchhan azirin tax lak dan rate pawh a inang vek thei lo. Bungraw hlut dan leh man to dan azirin teh a ni deuh tlangpui ṭhin. Heng chhiah chi hrang hrangte hi ram changkang zawkte chuan rate mumal tak leh felfai tak, chhan ṭha tawk neiin mipui hnen aṭangin an la a, chung sum tlingkhawmte chu mipui (public interest/ service) atan hman a ni leh ṭhin.

Mithiamte sawi danin - “Income Tax’ hi sorkarin kawng hrang hrang aṭanga sum a lakluh mipuite chhiah chawi tura a ruahhman a ni a, mipuiin chhiah an pe nge pe lo tih awlsam taka hriat a nih theih nan kum tin Income Tax return siama sorkarah thehluh ngei ṭhin tur a ni. Chung chhiah (tax) a lakte chu sorkarin ram develop nan leh mipui mamawh phuhruk nan a hmangleh ṭhin a ni,” tiin an sawifiah ṭhin.

Kum 1857 Sipaiho hel (Sepoy mutiny) hnu khan British sorkar chuan India ram chu hneh takin a awp a. Tichuan, 1860 khan India ramah Income Tax hmasa ber chu James Wilson India’s First Finance member khan hman turin a duang a, hman nghal a ni zui ta a ni. Hemi hma daih hian hman lai deuha India ram Lalte chuan chhiah an lo la fo tawh bawk ṭhin nia hriat a ni. Kautilya’s Arthasastra-hote chuan chhiah mumal taka pek dan ruahmanna fel tak an lo buaipui fo tawh ṭhin a; he kaihhruaina felfai tak hi 300 BC khan Mauryan Empire hun laiin duan chhuah a ni hman tawh nghe nghe a ni.

Tax lak dan felfai leh mumal zawk chu 2000 B.C hma lam daih tawh khan an lo nei ve thlap tawh bawk niin History chhuitute chuan an sawi thin. Chu chu Chandragupta Maurya hun lai kha nia chhut a ni a, an lehkhabu hming pawh ‘Artha shastra’ a ni. Chuvangin, chhiah lak tanna hi India ramah chuan a rei tawh hle nia ngaih theih a ni. Hetiang hian Bristish awpbehna aṭanga kan tal chhuah hnuah pawh tun thlengin Tax hi chu a la tawp mai thei lo tih kan hre theuh awm e. Heng tax Act-te hi siam danglam hret hret ni chho zelin 1961 khan Amendment Bill pawm a ni a, tun thlengin Income Tax Act 1961 tih a ni zui ta zel a ni.

Income Tax hi Indian Con­sti­tution lama a lan danin Hnam hnuaihnung leh hnam tlem zawk (S/T)-te chuan chawi ve lo mah se, ngaihhnathiam theih an nia a lan avangin tun thlengin Mizoram State-ah pawh Income Tax kan awl a; sawi rik a awm ve pawhin a tak taka hman ve kan huphurh niin a ngaih theih. Hman lawkah khan media hrang hrangah Income Tax chungchang zirho a nih thute a lo lang a; a lawmawm hle. Mahse, zirho chiam ngai lovin India hian Income Tax Act 1961 (Amendment) felfai tak a nei a; a duh apiang tana chhiar theihin a awm a ni. Heng aṭang te hian Mizoram sorkar hian kan khawsak mila hman theih chinte thliarin kan State-ah hian kalpui ni thei se a duhawm hle.

Zoram chhiah (Lei man) leh Value added Tax (VAT) leh sorkar hnathawk aṭanga professional Tax leh zu chhiah etc., tlemte te lak ringawt hi a tawk lo hle. Maharastra sorkar pawh khuan an state budget ringawt chu an kham bik lo hle a; mahse, Income Tax leh tax dang chi hrang hrang an lak avangin mipui mamawh tam tak an phuhru thei a, state changtlung tak an ni mek a ni.

Film star lar tak Amitabh Bachchan-a’n kum 2000AD aṭanga ‘Kaun Banega Crorepati-KBC (Who Will Become a Millionaire) a host ṭhin chhan pawh Income Tax a ba nasa lutuk a, a pek loh chuan a in leh lo leh thil neih a chan a ngai dawna a lan avangin Star channel-ah inhlawh nan a hmang a, Income Tax a bat a rul ṭhin nia sawi a awm a; tak tak ni maw? Chutiang tak chuan mi state-te chuan chhiah an ngai pawimawh a, chu chhiah tlingkhawm chu ram mipuite chhawmdawl nan leh ram develop nan hman a nih leh tho avangin tuman Income tax emaw tax dang reng reng an pe hreh ngai lo.

USA leh khawvel sorakr ropui leh lian tak takte hian an rama mi hausate nitin sum lakluh leh hman ral hi an hre zat zat thei a; a chhan chu Income tax dik taka an lak vang a ni. Kohhran hrang hrangah pawh miin sawma pakhat dik taka a pek ngat chuan Kohhran hruaitute chuan a petute sum lakluh chu awlsam takin a hre mai thei a ni. Kan ramah erawh chuan sorkar hian sumdawng lian hausa leh contractor te nitin sum thawh chhuah zat a hriat hmel lem loh hle.

Kan State Assembly hian income tax lak ve theihna turin dan mumal leh felfai tak Bill pharhin pawm ve thei se a duhawm hle. Mipuiin Income Tax leh tax dang ṭhahnemngai taka kan pek hian kan ram leh mipui tan bawk hman ral a ni leh ṭhin tih kan hriat a pawimawh takzet a ni. Ministry chelh laite kan tan zawng an nih loh mai avanga kan tihtur leh mawhphurhna chi hrang hrang a ram mipuiten kan ti ṭha duh lo ṭhin a nih chuan keimahni kan inhrem tihna a ni a, kan tan bawk a pawi a ni tih hriat a hun takzet ta.

Sorkar hnathawkte pawh hian Professional Tax chauh pe lo hian Income Tax mil zela chhutin kum tina emaw thla tina an chawi tur bithliahin chawi ve mai ṭhin se; rualkhai taka chutianga tax lak a nih chuan tuman an hlawh an uiin a rinawm lo. Tun dinhmuna kan tax lak dan leh chawi dan hi chuan ram ropui min thlen kumkhua dawnin a lang lo. Kan state annual budget kan kham si lo, state revenue kan nei mumal bawk si lo, hetiang ringawta kan kal reng chuan pahmei berh tak nghei lova khawsa ve ṭawng ṭawng ṭhin ang chauh kan ni reng dawn a ni. MLTP Act hlih a nih chhan pawh hi zu thlah zalen duh vang hrim hrim ni lovin, zu zawrh aṭanga chhiah (state revenue) tam theih dan tur lam ngaihtuahnain sorkar hotute rilru a pawt na zawk niin a rinzawn theih awm e.

Hetiang a nih avang tak hian Income Tax hi lak ve thuai a nih theihna tura hmalak a hun ta. Mipuite hian Sorkarin chhiah (tax) hrang hrang a lak ṭhin hi dodal tum ngawr ngawr ringawt lovin kan zavai atan a ni zawk tih hria a, sorkar tichaktu nih tumin ke pen ṭhin zawk ta ila kan zavaia ṭhat tlanna tur leh kan tih tur dik tak zawk niin a lang. Chuvangin, sorkar hian ngun taka ngaihtuah chungin kan ramah hian mi hausa leh retheite kan inkhai rual zawk nan Income Tax hi la ve vat thei se a ṭha viauin a rinawm.

Dr. C. Lalrampana