BYNTA-A

Ka Myntri ba dei khmih ia ka Tnat kam pla tyngka bad ki kam kompani Nirmala Sitharaman ka la wanrah ia ka mang tyngka jong ka Sorkar pdeng na ka bynta u snem 2026-27 ha ka iing dorbar thaw ain parliament mynta ka sngi. Ki mat ba kongsan jong ka mang tyngka ki long kumne harum:

Ka mang tyngka kaba nyngkong ba la pynkhreh ha Kartavya Bhawan, ka dei kaba la ioh mynsiem na ki 3 tylli ki kartavya:

• Ka kartavya kaba nyngkong ka dei ban pynstet bad pynneh ia ka jingkiew ka ioh ka kot, da kaba kyntiew ia ka jingseisoh bad ka jinglah iakhun, bad ka jingtei ia ka jinglah iaineh pyrshah ki jingkylla ha ki jingiadei ha ka pyrthei.
• Ka kartavya ba ar ka dei ban pynurlong ia ki jingthrang jong ki briew bad kyntiew ia ka bor trrikam jong ki, ka ban pynlong ia ki kum ki nongiatreilang ba khlain ha ka jingiaid lynti ka India sha ka jingriewspah.
• Ka kartavya kaba lai, kaba iahap bad ka Sabka Sath, Sabka Vikas, ka dei ban pynthikna ba man ka longiing, ka shnong, ka thain bad ka kam ki ioh ia ki jingdon jingem, ki jingai jingshakri bad ki lad na ka bynta ka jingiashim bynta kaba seisoh.

Ki jingantad ia ka mang tyngka

• Ki non-debt receipt bad baroh ka jingpynlut ki dei kiba la antad ha ka T 36.5 lak klur bad T 53.5 lak klur. Ka jinglum khajna ka Sorkar Pdeng ka dei kaba la antad ha ka T 28.7 lak klur.
• Baroh ki jingshim ram ki dei kiba la antad ha ka T 17.2 lak klur bad baroh ki jingshim ram na ki dated security ki dei kiba la antad ha ka T 11.7 lak klur.
  • Ki jingantad biang ia ki non-debt receipt ki long 34 lak klur bad na kane ka jingioh khajna jong ka Sorkar Pdeng ki long T 26.7 lak klur.
  • Ki jingantad biang ia ki jingpynlut ki long T 49.6 lak klur, bad na kane ka jingpylut pisa ka long kumba T 11 lak klur.
• Ka fiscal deficit ha u BE 2026-27 ka dei kaba la antad ha ka 4.3 percent jong ka GDP.
• Ha u RE 2025-26, la antad ia ka fiscal deficit ka ban iahap bad ka BE jong u 2025-26 ha ka 4.4 percent jong ka GDP.
• Ka debt-to-GDP ratio ka dei kaba la antad ban long 55.6 percent jong ka GDP ha u BE 2026-27, haba ianujor bad ka 56.1 percent jong ka GDP ha u RE 2025-26.

Ka Kartavya ba nyngkong ka dei ban pynstet bad pynneh ia ka jingkiew ka ioh ka kot bad ka ai jingmut ia 6 tylli ki sienjam

1. Ka jingpyniar ia ka jingpynmih mar ha 7 tylli ki kam ba kongsan

1. La pynbna ia ka Biopharma SHAKTI (Strategy for Healthcare Advancement through Knowledge, Technology and Innovation), ha ka jingmang tyngka kaba T 10,000 klur ha ki 5 snem ban wan ban kyntiew ia ka India kum ka jaka pdeng jong ki kam shna Biopharma jong ka pyrthei.

1. Yn sdang ia ka rynsan kaba iadei bad ki kam Biopharmaka ban don 3 tylli ki National Institutes of Pharmaceutical Education and Research (NIPER) kiba thymmai bad ka jingkyntiew ia ki 7 tylli kiba la don lypa.
2. Yn sdang ia ka rynsan jong palat 1000 tylli ki India Clinical Trials site ba la ioh jingithuh

2. Yn sdang ia ka India Semiconductor Mission (ISM) 2.0 ban pynmih ia ki mar bad ki tiar, saindur ia ka full-stack Indian IP, bad pynskhem ia ki lad pynpoi mar da kaba ban jur halor ka jingpeitbniah bad ki jaka ai jinghikai kiba iadei bad kane ka kam ban kyntiew ia ka teknoloji ki briew kiba la tbit ha ka kam.

3. Ka Electronics Components Manufacturing Scheme ia kaba ka jingmang tyngka ka dei kaba la kyntiew sha ka T 40,000 klur.

4. Yn sdang ia ki Dedicated Rare Earth Corridor, ban ai jingkyrshan ia ki jylla kiba bun ki mar poh khyndew kum ka Odisha, Kerala, Andhra Pradesh bad Tamil Nadu ban kyntiew ia ka kam tih mar poh khyndew, ka jingpynkhuid, ka jingwad bniah bad ka jingshna mar.

5. Ka Sorkar kan sdang ia ka skhim ban ai jingkyrshan ia ki jylla ban tei ia ki 3 tylli ki Chemical Park, lyngba ka jingiakhun, ha ka rukom treikam cluster-based plug-and-play model.

6. Ka jingpynkhlain ia ka bor ban pynmih ia ki mar ba iaid iew

• Yn sdang ia ki Hi-Tech Tool Room da ki CPSE ha 2 tylli ki jaka kum ki bureau kiba don ki kam automation ba pyniaid da ki lad digital ban saindur, pyrshang bad shna shibun ki mar ba bha ha ka dork aba kham duna.
• Yn wanrah ia ka Scheme na ka bynta ka jingpynbha ia ka Construction and Infrastructure Equipment (CIE) ban pynkhlain ia ka jingshna hapoh ka ri ia ki CIE kiba heh dor.
• La pynbna ia ka Scheme for Container Manufacturing, ban pynbiang ia ka kam shna container kaba lah ban iakhun ha ka pyrthei, ha kaba ka jingmang tyngka kan long palat T 10,000 klur na ka bynta ka 5 snem.

7. La Pynbna ia ka Integrated Programme na ka bynta ka kam shna jain

1. Ka National Fibre Scheme na ka bynta ki jinglah kyrshan ialade ha ki ksai kum ka silk, wool bad jute, ki ksai ba shna da ki briew bad ki ksai new-age.

2. Ka Textile Expansion and Employment Scheme ban pynthymmai ia ki cluster tynrai bad ka jingai jingkyrshan pisa na ka bynta ki kor, ka jingkyntiew ia ka teknoloji bad ki jaka leh test bad ai syrnot.

• Yn sdang ia ki Mega Textile Park lyngba ki jingiakhun da kaba peit bniah ia ka jingkyntiew ia ki technical textile.
• La pynbna ia ka sienjam Mahatma Gandhi Gram Swaraj, ban pynkhlain ia ki kam khadi, ki kam thain jain bad ka kam shna tiar da ka kti.

1. Kane ka sienjam kan iarap ban pyniasoh bad ki iew ha ka pyrthei, ka jingpyniaid iew bad kan pynbeit ia ka jingai jinghikai, ka jingpyntbit bad ka jingbha jong ki kam bad ka jingpynmih mar.

2. Ka jingkhyllie im biang ia ki kam karkhana ba rim

• La pynbna ia ka Scheme ban khyllie im ia ki 200 jait ki cluster ba rim, ban kyntiew ia ka jingseisoh jong ki lyngba ki jingdon jingem bad ka jingkyntiew ia ka teknoloji.

3. Ka jingtei ia ki ‘SME kiba dei ki lahduh’ bad ka jingkyrshan ia ki kam ba rit ba rias

• YN sdang ia ka SME Growth Fund kaba T 10,000 klur, ban tei ia ki lahduh ha ki por ban wan, ka ban ai jingmyntoi ia ki kam ba seng dalade katkum ki kyndon ba la buh.
• Ka Self-Reliant India Fund kan ioh shuh shuh T 2,000 klur, ban bteng ban kyrshan ia ki kam ba rit ba ria bad bteng ia ka jingioh pisa jong ki.
• Ka Sorkar kan iarap ia ki Professional Institution kum ki ICAI, ICSI, ICMAI ban saindur ia ki jingai jinghikai ba lyngkot samoi bad ki lad ban tei ia ki ‘Corporate Mitra’, khamtam ha ki nongbah Tier-II bad Tier-III.

4. Ka jingkyntiew ia ki jingdon jingem

• Yn kyntiew ia ka jingpynlut pisa na ka bynta ki paidbah sha ka T 12.2 lak klur ha u snem mang tyngka 2026-27.
• Ka Sorkar kan sdang ia ka Infrastructure Risk Guarantee Fund ban pynkhlain ia ka jingskhem jingmut jong ki nongtrei shimet ha kaba iadei bad ki jingma ha ka por ba dang pynbiang ia ki jingdon jingem bad ka por ba dang shna ia ki jingshna.
• Ka Sorkar kan pynstet ia ka jingpyntreikam biang ia ki jaka jong ki CPSE lyngba ka jingsdang ia ki REIT ba kyrpang.

• Ban kyntiew ia ka kam kit mar ka bym ktah ia ka mariang bad kaba iaineh, la ai jingmut ia kine ki sienjam:

1. Yn sdang ia ki Dedicated Freight Corridor ba thymmai kiba pyniasoh ia ka Dankuni ha ka thain Mihngi, bad ka Surat ha ka thain Sepngi

2. Yn pyntreikam 20 tylli ki National Waterways (NW) ba thymmai ha ki 5 snem ban wan, da kaba sdang na ka NW-5 ha Odisha ka ban pyniasoh ia ki thain Talcher bad Angul kiba bun ki mar poh khyndew bad ki jaka pdeng jong ki kam karkhana kum ka Kalinga Nagar bad ki kad lieng kum ka Paradeep bad Dhamra.
   • Yn sdang ia ki Training Institute kum ki Regional Centres of Excellence ban pynbiang ia ki briew kiba la biang ban shim ia ki kam.
   • Shuh shuh, yn sdang ia ka kam maramot ia ki jhad na ka bynta ki lad ka leit ka wan lyngba ki jaka shong um hapoh ka ri ha Varanasi bad Patna

3. Yn sdang ia ka Coastal Cargo Promotion Scheme ban ai jingmyntoi ia ka jingkynriah na ki rel bad ki surok, ban kyntiew ia ka bynta jong ki lad ka leit ka wan lyngba ki jaka shong um bad ka jingkit mar da ki jhad na ka 6% sha ka 12 % shuwa u snem 2047.

• Yn ai jingmyntoi na ka bynta ka jingshna ia ki liengsuin kiba pynher na ki jaka shong um bad ka jingkyntiew ia ka jingiasoh bad ki jaka kiba jynjar ban poi, ban kyntiew ia ka kam jngoh kai.

1. Yn sdang ia ka Seaplane VGF Scheme ban ai jingkyrshan ia ki kam.

5. Ka jingpynthikna ia ka jingshngain ha ki kam bording

• La pynbna ia ka jingmang tyngka kaba T 20,000 klur ha ki 5 snem ban wan, na ka bynta ki teknoloji Carbon Capture Utilization and Storage (CCUS).

6. Ka jingtei ia ki thain ka ioh ka kot na ki nongbah

• La pynbna ia ka jingmang tyngka kaba T 5000 klur ha ki 5 snem, na ka bynta man ki city economic region (CER), ban pyntreikam ia ki kam jong ki lyngba ki jingiakhun ha ka rukom pynbiang pisa katkum ki jingseisoh bad ki jingpynkylla.
• Ka Sorkar kan sdang ia ki hynniew tylli ki High-Speed Rail corridor hapdeng ki nongbah kum ki ‘jingpyniasoh na ka bynta ka roi ka par’ ban kyntiew ia ki lad ka leit ka wan jong ki briew ha ka rukom kaba khuid bad kaba iaineh. Kine ki kynthup:

1. Mumbai-Pune
2. Pune-Hyderabad,
3. Hyderabad-Bengaluru,
4. Hyderabad-Chennai
5. Chennai-Bengaluru,
6. Delhi-Varanasi,
7. Varanasi-Siliguri.

• Ka Sorkar kan sdang ia ka “High Level Committee on Banking for Viksit Bharat”, ban peit bniah ia ka kam bad pyniahap ia ka bad ka samoi ka ban wan jong ka India ha kaba iadei bad ka roi ka par, kaba iada ia ka jingiaid ryntih ki kam pisa, ka jingai bynta lang ia baroh bad ka jingiada ia ki nongpyndonkam.
• Ka Sorkar kan pynkylla kia ka Power Finance Corporation and Rural Electrification Corporation ba kan lah ban pyniar ia ki kam bad kyntiew ia ka jingseisoh jong ki Public Sector NBFC.
• La ai jingmut ban peit bniah ia ki kyndon Foreign Exchange Management (Non-debt Instruments) Rules, ban wanrah ia ka rukom treikam kaba kham iahap bad ki por mynta bad kaba kham suk ban treikam ha kaba iadei bad ki jingbei tyngka nabar ri, kaba iahap bad ki jingkylla jong ki kam ba kongsan jong ka India ha kaba iadei bad ka ioh ka kot.

Ki Municipal Bond

• La pynbna ia ka jingmyntoi kaba T 100 klur na ka bynta kawei ka jingai ia ka bond kaba palat T 1000 klur, ban pynshlur ia ka jingai ia ki municipal bond kiba kham heh dor da ki nongbah ba heh.

Ka Kartavya kaba ar ka dei ban pynurlong ia ki jingthrang bad kyntiew ia ka bor treikam jong ki briew

• Ka Sorkar kan sdang ia ka High-Powered ‘Education to Employment and Enterprise’ Standing Committee ban ai jingmut halor ki sienjam kiba peit bniah ia ki kam ai jingshakri kum ka bynta kaba kongsan jong ka Viksit Bharat.

Ka jingtei ia ki briew kiba la tbit ha ka kam na ka byn ta ka Viksit Bharat

• Yn kyntiew ia ki jaka ba la don na ka bynta ki Allied Health Professionals (AHPs) bad yn sdang ia ki AHP Institution ba thymmai ha ki kam shimet bad ki kam jong ka Sorkar

1. Yn pynbiang 100,000 ngut ki Allied Health Professional ha ki 5 snem ban wan

• Yn sdang San tylli ki Regional Medical Hub, ban kyntiew ia ka India kum ka jaka pdeng na ka bynta ki kam jngoh kai kiba iadei bad ki jingsumar.

AYUSH

• Yn sdang 3 tylli ki All India Institutes of Ayurveda kiba thymmai

.

Ki kam ri jingri

• Ka Sorkar kan kyntiew ia ka jingdon ki nongtrei kiba la tbit ha ka kam veterinary da palat 20,000 ngut

1. Yn sdang ia ka skhim ai jingiarap pisa kaba iasoh bad ka jingshim ram ban sdang ia ki veterinary bad para vet college, veterinary hospital, diagnostic laboratory bad ki jiangi jingshakri ban pynroi ia ki jingri da ki kynhun shimet.

Ka Ioh ka kot Orange

• Yn ai jingiarap ia ka Indian Institute of Creative Technologies, Mumbai ban sdang ia ki Visual Effects, Gaming and Comics (AVGC) Content Creator Labs ha 15,000 tylli ki secondary school bad 500 tylli ki kolej.

Ka pule puthi

• Yn sdang 5 tylli ki University Township hajan ki jaka pdeng jong ki kam karkhana bad ki kam pynkit mar lyngba ki jingiakhun.

1. Lyngba ka VGF/ jingkyrshan pisa, yn sdnag ia 1 ka hostel na ka bynta ki kynthei ha man ka distrik

Ka kam jngoh ka

• Yn kyntiew ia ka National Council for Hotel Management and Catering Technology sha ka National Institute of Hospitality

1. La pynbna ia skhim ba thymmai ban pyntbit ia 10,000 ngut ki nongsynran ha 20 tyllli ki jaka jngoh kai lyngba ka jingai jinghikai kaba 12 taiew ha ka jingiatreilang bad ka IIM.
2. Yn sdang ia ka National Destination Digital Knowledge Grid ban buh jingtip shaphang baroh ki jaka ba kyrpang kiba iadei bad ka kolshor, ka jingngeit bad ka jinghiar pateng.

Ka kam jngoh kai kaba iadei bad ka jinghiar pateng bad ka kolshor

• Yn kyntiew ia ki 15 tylli ki jaka ba iadei bad ka archaeology kiba kynthup ia ka Lothal, Dholavira, Rakhigarhi, Adichanallur, Sarnath, Hastinapur, bad Leh Palace sha ki jaka kiba itynnad

Ki kam ialehkai

• Yn sdang ia ka Khelo India Mission ban pynkylla ia ka kam ialehkai ha kine ki shiphew snem ban wan.

Ka Kartavya kaba lai ka iahap bad ka Sabka Sath, Sabka Vikas bad ka donkam ia ki sienjam ba kyrpang ha kine ki saw tylli ki kam:

1. Ka jingkyntiew ia ka ioh ka kot jong ki nongrep

• Ki sienjam ba thymmai ban shim na ka bynta ka

1. Jingkyntiew lang ia ki 500 tylli ki jaka shong um bad ki Amrit Sarovar

Ka kam rep kaba heh dor:

• Ka Sorkar kan ai jingiarap ia ki mar rep ba heh dork um:

1. coconut, sandalwood, cocoa bad cashew ha ki jaka pud duriaw
2. Yn sdang ia ka Coconut Promotion Scheme ban kyntiew ia ka jingpynmih bad kyntiew ia ka jingseisoh.

Bharat-VISTAAR (Virtually Integrated System to Access Agricultural Resources)

• Ka sorkar kan sdang ia ka Bharat-VISTAAR, ka atiar AI ha ki ktien bapher bapher ban pyniasoh ia ki rynsan AgriStack bad ka ICAR ha ki rukom rep bad ki atiar AI.

2. Ka jingpynkupbor ia ki Divyangjan

• Ka Divyangjan Kaushal Yojana na ka bynta ki Divyangjans kan ai ia ki kam ha ka IT, AVGC, Ki kam pdiang briew bad ki kam pynkhreh mar bam bad jingdih.

3. Ka jingkut jingmut na ka bynta ka koit ka khiah ha ki jingmut jingpyrkhat bad ka jingsumar ia ki lanot

• Ka Sorkar kan sdang ia ka NIMHANS-2 ha north India.

1. Ka Sorkar kan kyntiew ia ki National Mental Health Institutes ha Ranchi bad Tezpur sha ki Regional Apex Institutions.

4. Ka jingpeit bniah ia ki jylla Purvodaya bad ka thain shatei lammihngi

• Ka Sorkar kan sdang ia ka integrated East Coast Industrial Corridor ka ban don ka jaka pyniasoh lang ha Durgapur, kan sdang ia ki 5 tylli ki jaka jngoh kai ha 5 tylli ki jylla Purvodaya, bad kab pynbiang 4,000 tylli ki e-bus.

1. Yn sdang ia ka skhim ban pyntiew ia ki jaka khngoh kai kiba iadei bad ka niam Buddhism ha Arunachal Pradesh, Sikkim, Assam, Manipur, Mizoram bad Tripura.

16th Finance Commission

• Ka Sorkar ka la pynbiang T1.4 lak klur ia ki jylla na ka bynta u snem mang tyngka 2026-27 kum ki Finance Commission Grant kumba la ai jingmut da ka 16th Finance Commission.

BYNTA –B

KI KHAJNA

Ka Income Tax Act ba Thymmai

· Ka Income tax Act ,2025 ba thymmai kan treikam naduh u Iaiong 2026

· Shen yn pynbna ia ki Income Tax Rules bad Forms ba thymmai ba la pynsuk. La saindur thymmai ia ki phom ban suk ki briew ban pyndap.

Ka Jingsuk ban im

• Ka sut ba ai da ka Motor Accident Claims Tribunal ia ki briew kan lait na ka Income Tax, bad yn weng noh ia kano kano ka TDS na ka bynta kane.
• Ka jingpynbeit ia ka TCS

• Ka bai TCS ba la pynduna na ka bynta ka jingleit shabar sha ka 2 % (na ak 2-20% kumba long mynta).
• Ka jingpynduna ia ka bai TCS sha ka 2% (na ka 5% kaba mynta) na ka bynta ki LRS remittance na ka bynta ka pule puthi bad ka kam ai jingsumar.

• Ka jingpynsuk ia ki kam TDS na ka bynta ka jingpynbiang ia ki nongtrei kan iarap ia ki kam kiba donkam bun ki nongtrei.
• Ka skhim na ka bynta ki nongsiew khajna ba rit ha kaba kan don ka jingpyniaid hi ia ki kam katkum ki kyndon ban ioh ia ki syrnot jingkhate ba duna ha ka jaka ban phah jingkyrpad sha ki nongpeit kam.

• Ka single window filing bad ki depositories na ka bynta ka  Form 15G lane 15 H na ka bynta ka TDS ia ki jingioh, sut bad kiwei kiwei
• Ka por ba la pynjlan ban peit biang ia ki return na ka 31 tarik u Nohprah sha ka 31 tarik u Lber haba ai ki jingsiew
• Yn phiah ia ki por ban siew ki khajna.

• Ia ka TAN na ka bynta ka jingdie ia ki jaka puta ba iadei bad ki NRI yn wanrah bujli da ka challan kaba iasoh bad ka PAN jong ki nongthied kiba sah hapoh ka ri.
• Ka skhim kaba 6 bnai ban ai jingtip shisien shaphang ki jingdon jingem shabar ri na ka bynta ki nongsiew khajna barit baria ban pyni ia ki jingdon jingem ne ki jingkamai jong ki nabar ri.

Ka jingpynbeit ia ki jingdain kuna bad ki jingpynshitom

• La ai jingmut ban pyniasoh ia ki jingpeit IT bad ki jingdain kina lyngba ka hukum kaba iadei lang bad baroh ar bynta.
• La sdang ia ka kam ban ai jingbit ia ki nongsiew khajna ba kin pynthymmai ia ki jingai jingtip jong ki wat hadien ba la sdang ia ka jingjurib biang khang ban pynduna ia ki kam kiba iadei bad ki iing shari, ha ka bai khaja kaba tam 10 per cent ia ka dor na ka bynta u snem ba iahap.
• Ia ka jingpynshitom haba thok shaphang ka jingkamai lah ban pyllait da kaba siew shuh shuh ka income tax.

• Yn pynbeit ryntih ia ka rukom pynshitom hapoh ka Income Tax Act.
• Ia ka jing bym ai ia ki book of account bad ki kot ki sla, bad ka jingdonkam ban siew TDS, ym pynlong beain shuh.
• Ka jingbuhrieh ia ki jingdon jingem shabar ri kiba shongdor ym duna ia ka T 20 lak yn lait na ka jingpynshitom ha kaba ka jingpyntreikam kan long naduh ka 1.10.2024.

Ki kam iatreilang

• Ia ka jingkhate kaba pynjlan la shah ia ki primary cooperative society kiba pynbiang ia ka dud, oilseed, ki soh bad ki jhur ba la thung hi da ki dkhot na ka bynta kiba pynbiang ia ki jingbam na ka bynta ki jingri bad cotton seed.
• Shah ia ka dividend jong ka jingkamai ki cooperative society ba iatrei lang ban long ka jingkhate hapoh ka rukom lum khajna ba thymmai katba ym sam lang ia kane hapdeng ki dkhot.
• Ka jingpyllait haduh 3 snem ia ka jingkamai ba ioh ka national cooperative federation ba la ioh jingithuh, na ki jingbei tyngka jong ki ha ki kompani haduh ka 31.1.2026, na ka bynta ki jingioh ba la iasam ia ki co-operative ba long dkhot jong ki.

Ka jingkyrshan ia ki kam IT kum ki kor jong ka roi ka par jong ka India

• Ki jingshakri Software development, ki kam ba pyniaid da ka IT, jingshakri knowledge process outsourcing bad jingshakri contract R&D kiba iadei bad ka software development yn pyniasoh lang hapoh kawei ka thup Information Technology Services ha kaba ka common safe harbour margin kan long 15.5 percent.
• Ia u pud ban ioh ia ka safe harbour na ka bynta ki jingshakri IT yn kyntiew na ka T 300 klur sha ka T 2,000 klur.
• Ia ka safe harbour na ka bynta ki jingshakri IT yn ai jingbit da ka automated rule-driven process, lah ban bteng haduh 5 snem.
• Yn pynstet ia ka Unilateral Advanced Pricing Agreement (APA) na ka bynta ki jingshakri IT da ka jingthmu ban pyndep ia kane hapoh 2 snem, ba lah ban pynjlan haduh 6 bnai haba ioh jingkyrpad na ki nongsiew khajna.
• Ia ka bynta modified return kaba ioh ka kynhun kaba rung ha ka APA lah ban ai lang ia ki kynhun ba iasoh lang.

Ka jingkhring ia ka jingbei tyngka bad ka kam khaii na kylleng ka pyrthei

• Kano kano ka kompani nabar ri kaba ai ki jingshakri cloud ia ki briew na kylleng ka pyrthei kaba pyndonkam ia ki jingshakri data centre na Indi ki ioh ia ka jingmap na ka jingsiew khajna haduh u snem 2047
• Ka safe harbour kaba 15 per cent jong ka dor ka ban ai lada ka kompani kaba ai ki jingshakri data centre na India.
• Ka safe harbour ia ki bym sah hapoh ka ri na ka bynta ka jingbuh mar ha ka bonded warehouse ha ka jingiohnong kaba 2 per cent jong ka invoice. Ka khajna ka ban mih na kane kaba 0.7 per cent kan kham duna ia ki kiwei kiwei ki jaka.
• Ka jinglait income tax haduh 5 snem ia uno uno u briew u bym sah hapoh ka ri uba pynbiang ia ki mar ba iaid iew, ki mar, lane u toll manufacturer ha ka bonded zone.
• Ka jinglait ia ka jingkamai na kiwei kiwei ki ri jong u riewshemphang bym sah ha ka ri, haba u wan sah haduh san snem hapoh ki skhim ba la pynbna
• Ka jinglait na ka Minimum Alternate Tax (MAT) na ka bynta uno uno u briew u bym sah ha ka ri uba siew khajna ha ka rukom presumptive basis.

Ka jingpyniaid ia ka kam khajna

• Yn sdang ia ka Joint Committee of Ministry of Corporate Affairs and Central Board of Direct Taxes ban pynrung ia ki jingdonkam hapoh ka Income Computation and Disclosure Standards (ICDS) ha ka Indian Accounting Standards (IndAS). Yn weng noh ia kiwei kiwei ki jingkhein jingdiah ba don nongrim ha ka ICDS naduh u snem lum khajna 2027-28.
• Yn pynbeit ryntih ia ka jingbatai ia u accountant na ka bynta ki kyndon Safe Harbour Rules.

Kiwei kiwei ki jingtyrwa kiba iadei bad ki khajna

• Na ka bynta ka bha ka miat jong kiba don ka bynta kaba rit, ka jingthied biang ia ki share yn khein khajna kum ki Capital Gain. Ki nongkyntiew kin siew shuh shuh ka khajna, ka ban pynlong ba ki nongkyntiew ia ki kompani kin siew khajna 22 per cent bad ki nongkyntiew ki bym iadie bad ki kompani kin siew khajna 30 per cent.
• Ia ka bai TCS na ka bynta ki mar ba kyrpang kum ki kyiad, ki mar ba la duh bad ki mar poh khyndew yn pynbeit ryntih ha ka 2 per cent bad na ka bynta ki sla tendu yn pynduna na ka 5 percent sha ka 2 percent.
• Ia ka STT na ka bynta ki Future yn kyntiew sha ka 0.05 percent na ka 0.02 percent kumba long mynta. Ka STT na ka bynta ka options premium bad ka jingpyndonkam ia ki option yn kyntiew sha ka 0.15 percent na ka 0.1 percent kumba long ymta bad 0.125 percent.
• Ban pynshlur ia ki kompani ba kin rung sha ka rukom lum khajna ba thymmai, yn plié lad ia ki ban ioh ia ka set-off jong ka brought forward MAT credit hapoh ka rukom lum khajna ba thymmai. Yn shah ia ka set-off da kaba pyndonkam ia ka MAT credit kaba don haduh 1/4th jong ka jinghap siew khajna hapoh ka rukom lum khajna ba thymmai.
• La ai jingmut ban pynlong ia ka MAT kum ka khajna ba khatduh. Yn ym don shuh ka jingpynlang credit naduh ka 1 tarik u Iaiong 2026. Ia ka bai khajna ba khatduh yn pynduna sha ka 14 percent na ka bai MAT kaba15 percent kumba long mynta. Ia ka brought forward MAT credit jong ki nongsiew khajna ba la pynlang haduh ka 31 tarik u Lber 2026, kan don ia ki ban pyndonkam na ka bynta ka set-off kumba batai halor.

Ki khajna Indirect:

Ka jingpynsuk ia ki Tariff

Ki mar na duriaw, ki snieh bad ki jain:

• Ia u pud na ka bynta ki jingshalan duty-free ia ki mar ba pyndonkam ban pynkhreh ia ki mar bam na ki duriaw badn shalan shabar ri, yn kyntiew na ka 1 per cent sha ka 3 per cent jong ka dor FOB.
• Yn shah ia ki mar duty-free ba la wanrah shapoh ka ri, kiba ioh na ka bynta ka jingshalan ia ki juti ba shna da ka snieh ne ki mar synthetic.

Ka jingpynkylla bad ka jingshngain ha ki kam bording:

• Yn bteng ia ka jingpyllait bai customs duty na ka bynta ki mar ba pyndonkam ban shna ia ki Lithium-Ion Cell na ka bynta ki battery.
• Yn pyllait ia ka bai customs duty haba wanrah ia ka sodium antimonate ban pyndonkam ha ka jingshan ia ka solar glass.

Ka bording Nuclear:

• Yn pynjlan ia ka jingpyllait bai customs duty haba wanrah ia ki mar ba donkam ha ki Nuclear Power Project haduh u snem 2035.

Ki marpoh khyndew ba kongsan:

• Yn pyllait ia ka bai customs duty haba wanrah ia ki mar ban pynmih ia ki marpoh khyndew ba kongsan.

Ka CNG ba la khleh Biogas:

• Yn pyllait ia baroh kawei ka bai biogas haba khein ia ka Central Excise duty kaba hap siew na ka bynta ka CNG ba khleh biogas.

Ki kam liengsuin:

• Yn pyllait ia ka bai customs duty na ka bynta ki mar ba donkam ha ka jingshna ia ki liengsuin kit briew, ki liengsuin ai jinghikai bad kiwei kiwei ki jait liengsuin.
• Yn pyllait ia ka bai custom duty na ka bynta ki mar ba donkam ban shna ia ki mar ba pyndonkam ha ki liengsuin haba maramot ne pynthymmai ia ki da ki da ki kynhun kiba iadei bad ka kam iada ri.

Ki mar elektrik:

• La pyllait ia ka bai customs duty na ka bynta ki mar ba pyndonkam ha ka jingshna ia ki microwave oven.

Special Economic Zone:

• La ai jingmut ia ka sienjam ba kyrpang, ban plié lad ia ka jingdei jong ki jaka shna mar ha ki SEZ sha ki Domestic Tariff Area (DTA) ha ki dor ba la pynduna. Ia kane ka jingdie yn khein katkum ka jingshalan mar jong ki shabar ri.

Ka jinguk ban im:

• Ia ka bai khajna na ka bynta ki mar ba la wanrah ban pyndonkam dalade la pynduna na ka 20 per cent sha ka 10 per cent.
• La pyllait ia ka bai customs duty na ka bynta 17 jait ki dawai.
• Ka jingwanrah khlem siew khajna ia ki dawai bad ki jingbam na ka bynta 7 tylli ki jingpang ba kyrpang.

Ka jingpynsuk ia ki kam Customs

• Yn duna ki kamram ha kaba iadei bad ka Custom khnang ban pynstet ia ka jingkit ia ki mar.

Ki rukom treikam kiba shong nongrim ha ki jingshisha

• Ka por Duty deferral na ka bynta ki Tier 2 and Tier 3 Authorised Economic Operators, kiba tip kum ki AEO, ia kaba yn kyntiew na ka 15 sngi sha ka 30 sngi. Ia kane la ai lang sha katto katne ki nongshna tiar kiba wanrah mar nabar
• Ia ka por na ka bynta ka advance ruling, binding on Customs, yn pynjlan na ka 3 snem sha ka 5 snem.
• Yn pynshlur ia ki kynhun jong ka Sorkar ban pyndonkam ia ka AEO accreditation ban pyniaid ia ki mar jong ki.
• Ka jingai ia ka bill of entry jong ki nongshalan ba lah ban shaniah, bad ka jingpoi jong ki mar kin pyntip mardor ia ka Customs ban pyndep ia ki kamram (na ka bynta ka jingwanrah ia ki mar bym donkam ban pyndep ia kino kino ki kamram).
• Yn pynkylla ia ka rukom treikam ka Customs warehousing sha ka rukom treikam warehouse operator ha kaba don ki jingai jingtip dalade, ka  electronic tracking bad risk-based audit.

Ka jingsuk ban trei ha ki kam khaii

• Yn pyniaid ryntih ia ka jingai jingbit na ki kynhun Sorkar na ka bynta ka jingpynkit mar lyngba kawei ka lad digital shuwa ban kut u snem mang tyngka.
• Ia ki kam ban ai jingbit ia ka jingpynkit ia ki mar bam, ki dawai, ki jingthung bad ki mar kiba iadei bad ki jingri bad ki mrad khlaw, kaba long kumba 70 per cent jong ki jingpynkit mar, yn pyntreikam hapoh kane ka rukom treikam shuwa u Iaiong 2026.
• Ma ka bynta ki mar bym donkam bad pyndep ia ki kamram, ia ka jingai jingbit yn pyndep mardor da ka Customs hadien ba la pyndep ka jingai jingtip da ki nongshalan lyngba ki lad digital.
• Yn sdang ia ka Customs Integrated System (CIS) hapoh 2 snem kum kawei ka rynsan ba iasoh lang baroh ki kamram customs.
• Ka jingpyndonkam ia ka non-intrusive scanning kaba don ka advanced imaging bad AI technology ia kaba yn pyniar katba dang iaid ka por da ka jingthmu ban scan ia baroh ki container ha baroh ki kad lieng kiba heh.

Ki lad shalan mar kiba thymmai

• Ia ki dohkha ba kem da ki lieng kam dohkha jong ka India ha ka Exclusive Economic Zone (EEZ) ne ha ki duriaw yn lait na ka khajna, ia ka jingpynpoi ia kum kine ki jait dohkha ha ki kad lieng jong kiwei kiwei ki ri yn khein kum ka jingshalan ia ki dohkha.
• Ka jingweng ia ka T 10 lak na ka bynta man ka jingshalan da ki courier – ka kyrshan ia ka jingkyrmen jong ki kam ba rit ba ria, ki nongsaindur bad ki startup jong ka India ban ioh rung sha ki iew ha kylleng ka pyrthei lyngba ki lad e-commerce

Ka jinguk ban im

· Ia ki bynta kiba iadei bad ki pla ha ka jingleit jingwan sha kiwei kiwei ki ri yn peit biang. Ki kyndon ban pynkylla kin kyntiew ia ka jinglong jingman katkum ki jingshisha kiba iadei bad ka kam ka leit ka wan ha kane ka juk ba mynta.

· Ki nongsiew khajna kiba pyndep ia la ka kamram, kiba kloi ban pynbeit ia ki jingiathut kin ioh lad ban pyndep ia kam jong ki da kaba siew shuh shuh ha ka jaka ban siew ia ka jingdain kuna.

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