New Delhi, Rymphang 01: Ka mang tyngka jong ka sorkar pdeng 2026-27 kaba la wanrah da ka Myntri Kam pla tyngka jong ka sorkar pdeng ka Nirmala Sitharaman ha Ïingdorbar Parliament mynta ka sngi ka la ban jur ïa ka ‘Kartavya’ ban pynneh pynsah ïa ka bor jong ki jingpynkylla ha ka liang ka rukom treikam. Ka Myntri kam pla tyngka ka la tyrwa ïa ki jingpynkylla ha ka Direct tax ban pynsuk ïa ka rukom siew khajna bad ban pynthikna ïa ka jingbud ryntih kaba kham bha da ki nongshong shnong.
Ka Income Tax Act kaba thymmai
Ka Income Tax Act, 2025 kan sdang treikam naduh ka 1 tarik u Ïaïong 2026. Ïa ki kyndon Income Tax bad ki phom ba la pynsuk yn sa pyntip ha ka por kaba biang ban ai por biang ïa ki nongsiew khajna ban sngewthuh ïa ki jingdonkam jong ka. La pynwandur thymmai ïa ki phorm khnang ba ki nongshong shnong kin kham suk ban sngewthuh bad ban bud ryntih.
Ka jingpynïaid ïa ka khajna
Ka Sitharaman ka la tyrwa ban thaw ïa ka Joint Committee jong ka Tnad Corporate Affairs bad ka Central Board of Direct Taxes na ka bynta ban pynrung ïa ki jingdonkam jong ka Income Computation and Disclosure Standards (ICDS) ha ka Indian Accounting Standards (IndAS). Yn sa pynduh noh ïa ka jingdonkam ban kheiñ jingkheiñ kyrpang kaba pynshong nongrim ha ka ICDS naduh u snem khajna 2027-28.
Ban kyrshan ïa ka jingthmu jong u Myntri Rangbahduh ïa ki kompeni kheiñ jingkheiñ bad ki kompeni ai jingmut ba la sdang ha la ka jong ka ri ban long ki nongïalam ha ka pyrthei, ka Mang Tyngka ka tyrwa ban pynbeit ryntih ïa ka jingbatai ïa u nongkheiñ jingkheiñ na ka bynta ki jingthmu jong ka Safe Harbour Rules.
Kiwei ki jingtyrwa shaphang ki khajna
Ban tehlakam ïa ka jingpyndonkam bakla ïa ka jingthied biang da ki nongkyntiew, ka mang tyngka ka tyrwa ban siew khajna ïa ka jingthied biang na ka bynta baroh ki jait nongshim bynta kum ki jingmih na ka pisa. Hynrei ban pynduh ïa ka jingpyndonkam bakla ïa ka jingpynbeit khajna, ki nongkyntiew kin siew shuh shuh ïa ka khajna thied biang. Kane kan pynlong ïa ka khajna kaba treikam 22 percent na ka bynta ki nongkyntiew jong ki kompeni. Na ka bynta ki nongpynmih bym dei ki kompeni ka khajna kaba treikam kan long 30 percent.
Yn pynbeit ryntih ïa ka dor TCS na ka bynta ki nongdie ïa ki mar ba kyrpang kata ka kyiad, ki tiar ba la duh bad ki marpoh khyndew sha ka 2 percent bad kata ha kaba ïadei bad ki slatendu yn pynduna na ka 5 percent sha ka 2 percent. Ka dor TCS na ka bynta ka jingphah pisa hapoh ka Liberalized Remittance Scheme jong ka pisa ne ka jingkheiñ lang ïa ki pisa kiba palat ïa ka shi lak tyngka- (a) 2% na ka bynta ka pule puthi ne ka kam ai jingsumar (b) 20% na ka bynta kiwei pat ki kam lait na ka pule puthi ne ka kam ai jingsumar.
La tyrwa ban kyntiew ïa ka Securities transaction tax (STT) ha ki Future sha ka 0.05 percent na ka 0.02 percent kaba mynta. Ka STT halor ki options premium bad ka jingpyndonkam ïa ki option la tyrwa ban kyntiew sha ka 0.15 percent na ka dor ba mynta kaba long 0.1 percent bad 0.125 percent.
Ha ka jingbteng ïa ka rukom siew khajna ba la pynsuk bad ka jingpynhiar ïa ka dor khajna na ka bynta ki kompeni, la tyrwa ban ailad ïa ki kompeni tang ha ka rukom synshar ba thymmai ban pynduna ïa ka dor khajna ba la wanrah shakhmat (Minimum Alternate tax) MAT. Ka jingpynbeit da kaba pyndonkam ia ka MAT credit kaba don la tyrwa ban ailad haduh 1/4 bynta jong ka bai khajna ha ka rukom synshar kaba thymmai.
Ban pynkutnoh ïa ka jinglang shuh shuh naduh ka 1 tarik u Ïaïong, 2026, la tyrwa ban pynlong ïa ka MAT kum ka khajna ba khatduh. Ha kaba ïadei bad kane ka jingkylla, yn pynduna ïa ka dor khajna ba khatduh sha ka 14 percent na ka dor MAT ba mynta kaba long 15 percent. Ka MAT credit ba la wanrah shakhmat jong ki nongsiew khajna ba la lang haduh ka 31 tarik u Lber 2026, kan dang bteng ban ïoh ïa ki ban siew kumba la kdew haneng.
