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 ia ki jingpynkylla ha ka Direct tax ban pynsuk ia ka rukom siew khajna bad ban pynthikna ia 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 Iaiong 2026. Ia ki kyndon Income Tax bad ki phom ba la pynsuk yn sa pyntip ha ka por kaba biang ban ai por biang ia ki nongsiew khajna ban sngewthuh ia ki jingdonkam jong ka. La pynwandur thymmai ia ki phorm khnang ba ki nongshong shnong kin kham suk ban sngewthuh bad ban bud ryntih.

Ka jingpyniaid ia ka khajna

Ka Sitharaman ka la tyrwa ban thaw ia ka Joint Committee jong ka Tnad Corporate Affairs bad ka Central Board of Direct Taxes na ka bynta ban pynrung ia ki jingdonkam jong ka Income Computation and Disclosure Standards (ICDS) ha ka Indian Accounting Standards (IndAS). Yn sa pynduh noh ia ka jingdonkam ban khein jingkhein kyrpang kaba pynshong nongrim ha ka ICDS naduh u snem khajna 2027-28.

Ban kyrshan ia ka jingthmu jong u Myntri Rangbahduh ia ki kompeni khein jingkhein bad ki kompeni ai jingmut ba la sdang ha la ka jong ka ri ban long ki nongialam ha ka pyrthei, ka Mang Tyngka ka tyrwa ban pynbeit ryntih ia ka jingbatai ia u nongkhein jingkhein na ka bynta ki jingthmu jong ka Safe Harbour Rules.

Kiwei ki jingtyrwa shaphang ki khajna

• Ban tehlakam ia ka jingpyndonkam bakla ia ka jingthied biang da ki nongkyntiew, ka mang tyngka ka tyrwa ban siew khajna ia ka jingthied biang na ka bynta baroh ki jait nongshim bynta kum ki jingmih na ka pisa. Hynrei ban pynduh ia ka jingpyndonkam bakla ia ka jingpynbeit khajna, ki nongkyntiew kin siew shuh shuh ia ka khajna thied biang. Kane kan pynlong ia 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 ia ka dor TCS na ka bynta ki nongdie ia ki mar ba kyrpang kata ka kyiad, ki tiar ba la duh bad ki marpoh khyndew sha ka 2 percent bad kata ha kaba iadei bad ki sla tendu 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 jingkhein lang ia ki pisa kiba palat ia 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 ia 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 ia 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 ia ka rukom siew khajna ba la pynsuk bad ka jingpynhiar ia ka dor khajna na ka bynta ki kompeni, la tyrwa ban ailad ia ki kompeni tang ha ka rukom synshar ba thymmai ban pynduna ia 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 pynkut noh ia ka jinglang shuh shuh naduh ka 1 tarik u Iaiong, 2026, la tyrwa ban pynlong ia ka MAT kum ka khajna ba khatduh. Ha kaba iadei 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 ioh ia ki ban siew kumba la kdew haneng.

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