Saturday, July 17, 2010

DIRECT TAXES CODE 2009: DECODED PART I

A cutting na

Tax I cih pen eipau in ‘siah’ cih ding ahimai hi. Nidanglai in ei Zomi ten zong siah na pia leh dongh ngei hihang. Tangseu leh buhsun I cih, kho hausa te tung ah I sun jel pen siah ahimai hi. Siah hi hial kei mahleh gamsa I mat ciang in saliang leh ‘sangawng’ I piakna ding mi a om hi. A tangpi in I pupi’te ahideuh. Hih bang cindan pen kizahtakna hoihtak khat ahihman in kilawm leh zoptuak kasa hi. Khualgam ah na va omkhiat hun in sa mat va nei leteh na pu kiangah a ngawng na tut citciat a kul kei hi. A anngawl hangh gamh lel a, inn na pai ciang in na puakleh a hun mai hi.

India gam a gamke Manipur ah tax pen ‘khasanna’ cih ahi. Inn khasanna leh lou khasanna in a kikhen hi. A tangpi in a tam hetkei. Khasanna pen piak luat ding ahi. Neitu hihna lahkhiatna khat ahihman in a hoih mahmah. Tuhun in MLR & LR Act cih hong genta uhi. A pe dia kilawm teng in I khasanna te uh I piak a hoih hi.

Tax I cih pen gam ukten a hong khon uh ahi. A hong gapna leh a gitloh man na hipah samlo hi. Ei a gamsung a tengte noptuamna ding leh a gam khantohna ding kia hilo in gam etkolna ah a kizang hi. Lampi, water supply, Job cut e banah School hi in Hospital hitaleh govalmen program tengteng tax a khon ua pat hong sepkhiat uh ahi. Gam venbitna leh semtute khaloh in zong a kizang hi. Siah na piakte hoihtak in a zeek leh zang na uh hiam ci in dotna na bawl thei gige hi. Ei lam a hong cut te pawl toh tehkak theih ahi sekei. Ngaihnaless ahimai. Siah hong kikhon leh hong ki enkai ding cihna chuh hi a; a thudan in.

Mitengteng in tax kipia’ ka ci nuam hi. ‘Loh leh khasum sa’ng hi keng, koi ah tax ka pekha a eita?’ na ci maithei. Na niteng nek leh dawn, silh le teen na lei ciang in tax bangzah hiam toh pia na hi cih theih din a hoih. Tax pen direct leh indirect in a kipia hi. Income tax, Wealth tax, Gift tax, VAT, Sale Tax, CST, Toll tax, Gate tax leh min tuamtuam pua in tax khon in a om hi. Income tax toh kisai kia genlel ding hihang. Custom & Excise cihte pawl va ban kei ni.

Income Tax I cihpen a huntak leh a hizah geih hisapkhiat a piaklel ahoihpen. Pe khengval le hang lah a muhkik [refund] na dia buaipih leh delh eg a kul hi. Tualo in pekim keile hang lah penalty, interest leh notice tanpha muh theihna ahi zomah hi. I piak dizah pen khateng a instalment dan a piak a pilhuai pen. Kei bang a hai sim thehthut ding ahikei. Itanagar ah kava sep tuung in ka cut sak kei hi. Exemption muh ki lamen mawk dan ka hih chu. Sum kumsim tawp March kha in a lompi in a hong cut ta uhi. Ka khaloh a tawm petmah. Ka Diary ka etthak leh Rs142/- kia loh kamu cih ana kigelh hi. A sumtang in muh hileh phave, ka bank account ah a hong thunlut sak zomah uhi. Haa li viviai in a om mai ngai. [Hihpen ST ten section 10(26) of IT Act 1961 dungzui a kimu thei cih ahi. Section 10(26) toh kisai gending a tam mahmah a, pan dah vet ni. Schedule Area leh Schedule Tribe cih toh kisai ahipen mai].

Act leh Rule?

1961 in Income Tax Act cih minvoh in dan ana bawl uhi. Neu cikcik in a ki modify a tuni tan in zat ahilai hi. A rule ahihleh 1962 April 1 apat zat ahih toh kiton in, Income Tax Rules, 1962 cih min a pua hi. A kum mahmah zong tamta ahihna ah pumkhen kul ta hi. Nikum in a hong bawl ua Direct Tax Code 2009 min a vawh uhi. Pu Manmohan Singh in mipite a pat ngaihdan leh kupnop neite a ding in hun a hon laitak ahi. A omdantak bel a guhgel teng paisuak din a kilang. Mai kum April 01, 2011 ciang a pat in Direct Tax Code 2009 cih zat a hong hita ding.
Income tax rate pen kumteng in a kikheng hi. Govalmen khasum late’n I thei mahmah ding uh. Hih tax rate pen Finance Act tungtawn in Budget Speech ah a hong puangkhe jel uhi.

….suah dehdeh ta…

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