Ka Myntri ba dei khmih ia ka Tnad kam pla tyngka bad ki kam kompani jong ka sorkar pdeng ka Nirmala Sitharaman ka la wanrah ia ka Mang Tyngka jong ka sorkar pdeng 2026-2027 ha Parliament mynta ka sngi.

BYNTA-A

Ha ka sngi ba kyntang jong ka Magha Purnima bad ka lyngkhuh sngikha jong u Guru Ravidas, ka Myntri kam pla tyngka ka la ong, namar ba kane ka dei ka Mang Tyngka kaba nyngkong eh kaba la pynkhreh ha Kartavya Bhawan, la pynshong nongrim ia ka da ki 3 tylli ki kartavya:

1. Ka kartavya kaba nyngkong ka long ban pynsted bad pynneh ia ka jingkiew ka ioh ka kot, da kaba kyntiew ia ka jingseisoh bad ka jinglah ban iakhun, bad ban tei ia ka jinglah ban iakhun ia ki jingkylla ha ka pyrthei.
2. Ka kartavya kaba ar ka long ban pyndep ïa ki jingangnud jong ki briew bad ban tei ïa ka bor jong ki, ban pynlong ïa ki, ki nongiatreilang kiba khlaiñ ha ka lynti jong ka India sha ka jingseisoh.
3. Ka kartavya kaba lai, kaba iahap bad ka jingthmu jong ka Sabka Sath, Sabka Vikas, ka long ban pynthikna ba man la ka longiing, ka shnong ka thaw, ka thain bad ka kam kin ioh ia ki jingdon jingem, ki jingdonkam bad ki lad ban iashim bynta kaba don jingmut.

Haba wanrah ïa ka Mang Tyngka ba la ioh mynsiem lyngba ka Yuva Shakti kaba ban jur ïa ka ‘Sankalp’ jong ka Sorkar ban pynleit jingmut ha kiba duk basuk, kiba duna ka ioh ka kot, ka Myntri kam Pla Tyngka ka la ong, ka India kan ïai bteng ban shim ïa ki sienjam kiba skhem sha ka Viksit Bharat, da kaba pynïahap ïa ka jingangnud bad ka jingïakynduh lang ia baroh. Kum ka ioh ka kot kaba nang kiew ryngkat bad ka jingpyniar ia ka khaii pateng bad ka jingdonkam pisa, ka India ka dei ruh ban dang iasoh bha bad ki iew ka pyrthei, ban shalan kham bun ki mar shabar ri bad ban khring ia ki jingbei tyngka kiba skhem bad kiba jrong samoi.

Ka la ong ruh ba ka ri ka ïakynduh ïa ka jinglong jingman nabar ha kaba ka khaii pateng bad ka jingïatreilang ha ki ri bapher bapher ka don ha ka jingma bad ka jingïoh ïa ki jingdon jingem bad ki lad pynpoi mar ka shah pynthut. Ki teknoloji ba thymmai ki pynkylla ia ki rukom pynmih katba ki nang kiew stet ka jingdawa ia ka um, ka bording bad ki marpoh khyndew kiba kongsan.

Ka Myntri kam pla tyngka ka la ong ba hadien ka jingpynbna jong u Myntri Rangbahduh ha ka Sngi ioh Jinglaitluid ha u snem 2025, palat 350 tylli ki jingpynkylla la pyntreikam. Kine ki kynthup ia ka jingpynsuk ia ka GST, ka jingpynbna ia ki Labour Code, bad ka jingpynbeit ryntih ia ki hukum ba dei ban tehlakam ia ka jingbha. La thaw ia ki High Level Committee bad ha kajuh ka por, ka Sorkar Pdeng ka dang iatreilang bad ki Sorkar Jylla halor ka jingpynkylla ia ki kyndon bad ban pynduna ia ki jingdonkam ban bud ryntih.

Hapoh ka kartavya kaba nyngkong ban pynsted bad pynneh ia ka jingkiew ka ioh ka kot, la tyrwa ia ki sienjam ha ki hynriew tylli ki bynta:

1. Ka jingpynheh ia ka jingshna tiar ha ki 7 tylli ki bynta ba kongsan;
2. Ka jingpynthymmai ia ki kam karkhana ba la rim;
3. Ka jingthaw ia ki “MSME kiba jop”;
4. Ka jingkyntiew ia ki jingdon jingem;
5. Ka jingpynthikna ia ka jingshngain bad ka jinglong skhem kaba jrong samoi ha kaba iadei bad ka bording; bad
6. Ka jingkyntiew ia ki thain ba iadei bad ka ioh ka kot

Ban kyntiew ia ka India kum ka jaka shna dawai Biopharma ha ka pyrthei, ka Biopharma SHAKTI ha ka jingpynlut kaba T. 10,000 klur ban tei ia ka jinglong jingman na ka bynta ka jingpynmih hapoh ka ri ia ki dawai biologic bad biosimilar ha ki 5 snem ban wan. Ka rukom treikam kan kynthup ia ka rukom kaba pynleit jingmut ha ka Biopharma ryngkat bad 3 tylli ki National Institutes of Pharmaceutical Education and Research (NIPER) ba thymmai bad ban kyntiew ia 7 tylli kiba la don lypa. Kan wanrah ruh ia ka rynsan jong palat 1000 tylli ki jaka shna dawai ba la pynskhem ha ka ri. Yn pynkhlain ia ka Central Drugs Standard Control Organisation ban pynbiang ia ki kyndon ha ka pyrthei bad ki por ba la buh ban ai jingmynjur lyngba ki nongtrei ba aiti lut ha ka jingpeit bniah bad ki riew shemphang.

Na ka bynta ka kam ba iadei bad ki jain kaba donkam shibun ki nongtrei, la tyrwa ia ka Prokram ba la pyniasoh lang kaba don 5 tylli ki bynta ba rit: Ka National Fiber Scheme na ka bynta ka jinglah ban kyrshan dalade ha ki jain tynrai kum silk, sai-wul bad sai-nalia, ki ksai ba la shna da u briew, bad ki ksai ba thymmai; Ka Textile Expansion and Employment Scheme kan pynthymmai ia ki kynhun tynrai ryngkat bad ka jingkyrshan pisa na ka bynta ki mashin, ka jingkyntiew ia ka teknoloji bad ki jaka test bad ai jingbit; Ka prokram National Handloom and Handicraft kan pyniasoh bad pynkhlain ia ki skhim kiba la don lypa bad ban pynthikna ia ka jingkyrshan ba la thmu na ka bynta ki nongthain jain bad ki nongtrei kti; Ka sienjam Tex-Eco ban kyntiew ia ka jinglah ban iakhun ha ka pyrthei bad ki jain kiba iaineh; ka Samarth 2.0 kan pynthymmai bad kyntiew ia ka rukom shna jain lyngba ka jingiatreilang bad ki karkhana bad ki jaka pule.

Da kaba ithuh ia ki MSME kum ka kor ba kongsan jong ka roi ka par, la tyrwa ia ka pisa ba kyrpang na ka bynta ka jingkyntiew ia ki SME kaba T.10,000 klur ban pynlong ki Nongjop ha ki por ban wan, kaba ai jingmyntoi ia ki karkhana katkum ki kyndon ba la jied.

Ka Myntri kam pla tyngka ka la ong, ka jingpynlut paidbah ka la kiew bun shah na ka T.2 lak klur ha u snem mang tyngka 2014-15 sha ka jingmang pisa kaba T.11.2 lak klur ha ka BE 2025-26. Ha u snem mang tyngka 2026-27, ka la tyrwa ban kyntiew sha ka T.12.2 lak klur ban bteng ïa kane ka bor.

Ban kyntiew ia ka jingkit mar kaba iahap bad ka mariang, ka Myntri kam Pla Tyngka ka la tyrwa ia ki Dedicated Freight Corridor kiba thymmai kiba pyniasoh ia ka Dankuni ha ka thain Mihngi, sha Surat ha ka thain Sepngi; b) pyntreikam ia 20 tylli ki National Waterway (NW) ba thymmai ha ki 5 snem ban wan, ban sdang na ka NW-5 ha Odisha ban pyniasoh ia ki jaka ba bun kyrhai ki marpoh khyndew jong ka Talcher bad Angul bad ki jaka karkhana kum ka Kalinga Nagar sha ki Kad lieng jong ka Paradeep bad Dhamra. Yn buh ia ki jaka ai jinghikai kum ki Regional Centre of Excellence na ka bynta ban kyntiew ia ka bor treikam kaba donkam.

Ka Mang Tyngka ka thmu ban pynkhlain shuh shuh ia ka lad jong ki nongbah ban pynpoi ia ka bor ba iadei bad ka ioh ka kot jong ki jaka ba la lum lang da kaba buh dak ia ki jaka kamai jong ki nongbah (CER), katkum ki bor ba kyntiew ia ka roi ka par ba kyrpang jong ki. Ka jingmang pisa kaba T. 5000 klur na ka bynta kawei ka CER ha ki 5 snem la tyrwa ban pyntreikam ia ki jingthmu jong ki lyngba ka rukom pyrshang ryngkat bad ka rukom ai pisa kaba pynshong nongrim ha ka jingpynkylla bad ki jingmih.

Ban kyntiew ia ki rukom leit jingleit kiba lah ban pynneh pynsah ia ka mariang, yn shna hynniew tylli ki High-Speed Rail corridor hapdeng ki nongbah kum ki ‘jingpyniasoh ia ka roi ka par’, kata i) Mumbai-Pune, ii) Pune-Hyderabad, iii) Hyderabad-Bengaluru, iv) Hyderabad-Chennai, v) Chennai-Bengaluru, vi) Delhi-Varanasi, vii) Varanasi-Siliguri.

Ka Myntri kam pla tyngka ka la ong ba ka kartavya kaba ar ka long ban pyndep ia ki jingangnud bad ban tei ia ka bor. Haduh 25 klur ngut ki briew ki la lait na ka jingduk kaba bun jait lyngba ki shiphew snem jong ki jingpyrshang jong ka Sorkar kaba iaineh bad kaba pynshong nongrim ha ka jingpynkylla.

Ban kyntiew ia ka India kum ka jaka pdeng na ka bynta ki kam ai jingshakri ha ka lad ai jingsumar, ka Myntri kam Pla tyngka ka la tyrwa ia ka Scheme ban kyrshan ia ki Jylla ha kaba seng ia san tylli ki Regional Medical Hub, ha ka jingiatreilang bad ki riew shimet. Kine ki Regional Medical Hub kin long kum ki jaka ai jingsumar ba la pyniasoh lang kiba pyniasoh ia ki jaka ai jingsumar, jaka pule bad ki jaka wad bniah. Kin don ki AYUSH Centre, ki Medical Value Tourism Facilitation Centre bad ki jingdon jingem na ka bynta ban wad bniah ia ki jingpang, ban peit bniah hadien ka jingsumar. Kine ki Hub kin plie ki lad ioh kam bapher bapher na ka bynta ki nongtrei ka koit ka khiah kynthup ia ki doktor bad ki AHP.

Ban kynkiew ia ka jingdon ki riew shemphang ha ka kam sumar mrad da palat 20,000 ngut, la tyrwa ia ka jingiarap pisa kaba iadei bad ka ram ban kyrshan ia ka skhim ban seng ia ki veterinary bad para vet college, ki veterinary hospital, ki jaka wad bniah ia ki jingpang bad ki jaka pynkha khun ia ki mrad ba pyniaid da ki riew shimet.

Ka kam Animation, Visual Effects, Gaming and Comics (AVGC) jong ka India ka dei ka kam kaba dang kiew, la antad ba kan donkam haduh 2 million ki riew shemphang ha u snem 2030. Ka Myntri kam pla tyngka ka la tyrwa ban kyrshan ia ka Indian Institute of Creative Technologies, Mumbai ha kaba seng ia ki AVGC Content Creator Lab ha 15,000 tylli ki skul secondary bad 500 tylli ki kolej.

Ha ki jaka pule STEM kiba kham shalor, ka jingpule kaba bun kynta bad ka kam laboratory ka buh katto katne ki jingeh ia ki samla pule kynthei. Lyngba ka jingkyrshan VGF/capital, yn sa buh kawei ka hostel na ka bynta ki kynthei ha man ki district.

Ka Myntri kam pla tyngka ka la tyrwa ban plie ia ka National Institute of Hospitality da kaba kyntiew ia ka National Council for Hotel Management and Catering Technology kaba la don lypa. Kan treikam kum ka jingpyniasoh hapdeng ki kam ba iadei bad ka pule puthi, ki karkhana bad ka Sorkar. Ka la tyrwa shuh shuh ia ka skhim pyrshang ban pyntbit ia 10,000 ngut ki nongialam ha 20 tylli ki jaka jngohkai lyngba ka jingai jinghikai ba la pynbeit ryntih, kaba bha tam kaba 12 taiew ha ka rukom ba la pyniasoh lang, ha ka jingiatreilang bad Indian Institute of Management.

Da kaba rah shakhmat ïa ka jingkyntiew kaba ryntih ïa ki sap ïalehkai ba la buh lyngba ka prokram Khelo India, ka Myntri kam Pla Tyngka ka la tyrwa ban sdang ïa ka Khelo India Mission ban pynkylla dur ïa ka kam ïalehkai ha kine ki shiphew snem ban wan. Ka Mission kan iarap: a) ia ka lynti ban kyntiew ia ki sap ba la pyniasoh lang, ba la kyrshan da ki jaka ai jinghikai b) ka jingkyntiew ia ki coach bad ki nongtrei; c) ka jingpyniasoh lang ia ka sports science bad technology; d) ki jingiakop bad ki league ban kyntiew ia ka kolshor ialehkai bad ban ai ki rynsan ialehkai; bad, e) ka jingkyntiew ia ki jingdon jingem ba iadei bad ka kam ialehkai na ka bynta ka jingai jinghikai bad jingiakop.

Ka Myntri kam Pla Tyngka ka la ong ba ka kartavya kaba lai jong ka Mang Tyngka ka ïahap bad ka jingthmu jong ka Sabka Sath, Sabka Vikas sha ka Ri Bharat kaba suk. Kane ka donkam ia ki sienjam ba la buh thong na ka bynta ban kyntiew ia ka kamai kajih jong ki nongrep, ban pynkupbor ia ki briew kiba don jing duna ha ki dkhot met, ban pynkupbor ia kiba don ha ka jingma ban ioh ia ka jingsumar ha ka bor pyrkhat, ban pynleit jingmut ha ki Jylla Purvodaya bad ka Thain Shatei Lammihngi ban pynsted ia ka roi ka par bad ki lad ioh kam ioh jam.

Ka Myntri kam pla tyngka ka la tyrwa ia ka Bharat-VISTAAR (Virtually Integrated System to Access Agricultural Resources), ka atiar AI ba bun jait ki ktien ka ban pyniasoh lang ia ki rynsan AgriStack bad ka package jong ka ICAR halor ki rukom rep bad ki lad AI. Kane kan kyntiew ia ka jingmih na ki jaka rep, kan iarap ban shim ia ki rai kiba kham bha na ka bynta ki nongrep bad kan pynduna ia ka jingma da kaba ai jingkyrshan ia ka jingai jingmut ba kyrpang.

Da kaba tei halor ka jingjop jong ka Prokram Lakhpati Didi, yn seng ïa ki Self-Help Entrepreneur (SHE) Mart kum ki jaka die mar ba la seng da ki paidbah hapoh ki synjuk ha ka kyrdan cluster lyngba ki lad ai jingiarap pisa ba la pynbha.

Haba pynskhem biang ïa ka jingkular ha kaba iadei bad ka koit ka khiah ha ka bor pyrkhat, ka Myntri kam pla tyngka ka la pynbna ban plie ïa ka NIMHANS-2 bad ruh ban kyntiew ïa ki National Mental Health Institute ha Ranchi bad Tezpur kum ki jaka sumar ba kongsan tam ha ka thaiñ.

Shuh shuh ka la tyrwa ban kyntiew ia ka East Coast Industrial Corridor bad ka rynsan kaba la pyniasoh bha ha Durgapur, ban thaw 5 tylli ki jaka jngohkai pyrthei ha 5 tylli ki jylla Purvodaya, bad ban pynbiang 4,000 tylli ki e-bus. Ka la tyrwa ruh ban plie ïa ka Skhim na ka bynta ban kyntiew ïa ki Buddhist Circuit ha Arunachal Pradesh, Sikkim, Assam, Manipur, Mizoram bad Tripura. Ka Scheme kan kynthup ia ka jingpynneh pynsah ia ki temple bad ki monastery, ki jaka leit pilkrim, ka jingpyniasoh bad ki jingdonkam jong ki nongleit pilkrim.

Ka jingpyniasoh ia ka mang tyngka

La antad ba ka debt-to-GDP ratio kan long 55.6 percent na ka GDP ha ka BE 2026-27, haba ianujor bad 56.1 percent na ka GDP ha ka RE 2025-26. Ka jinghiar jong ka debt-to-GDP ratio kan pyllait suki suki ia ki jingdon jingem na ka bynta ka jingpynlut ha ki bynta ba kongsan da kaba pynduna ia ka jingmih ha ka jingsiew ia ka sut. Ha ka RE 2025-26, la antad ba ka jingduna pisa kan iaryngkat bad ka BE jong u snem 2025-26 kaba long 4.4 percent na ka GDP. Ha kaba iadei bad ka jingpynlut pisa jong ka jingpyniasoh ia ka ram, ka jingduna pisa ha ka BE 2026-27 la antad ba kan long 4.3 percent na ka GDP.

Ki Revised Estimate 2025-26

Ka Revised Estimate jong ki non-debt receipt ka long T.34 lak klur ha kaba ka net tax receipt jong ka Sorkar Pdeng ka long T.26.7 lak klur. Ka Revised Estimate jong ka jingpynlut baroh ka long T.49.6 lak klur, ha kaba ka jingpynlut pisa ka long kumba T.11 lak klur.

Ka jingkhein ia ka mang tyngka 2026-27

Ha kaba iadei bad ka snem 2026-27, ïa ki non-debt receipt bad ka jingpynlut la antad ba kan long T.36.5 lak klur bad T.53.5 lak klur. Ka net tax receipt jong ka sorkar pdeng la antad ba kan long T.28.7 lak klur.

Ban bei tyngka ia ka jingduna pisa, ka jingshim ram na ka iew na ki kynhun ba la buh da ka por la antad ba kan long T.11.7 lak klur. Ka jingbei tyngka kaba sah la khmih lynti ba kan long na ki jingbuh pisa kiba rit bad kiwei kiwei ki lad. Ka jingshim ram baroh la antad ba kan long T.17.2 lak klur.

BYNTA-B

Ki Khajna:

Ha ka Direct Tax, la tyrwa bun ki jingpynkylla thymmai ha ka Mang Tyngka jong ka sorkar pdeng na ka bynta u snem 2026-27. Ka Income tax Act, 2025 ba thymmai kan treikam naduh u bnai Iaiong 2026. Kumjuh ruh ia ki kyndon khajna bad ki phorm ba la pynsuk yn sa pyntip shen. Ia ki phorm na ka bynta kane ka jingthmu la pynwandur thymmai khnang ba ki nongshong shnong kin suk ban bud ryntih.

Ka don ruh ka jingthmu ban pynduna ia ki dor jong ka TCS. Ia ka Overseas tour program package la pynduna na ka 5 percent bad 20 percent kaba mynta sha ka 2 percent khlem kano kano ka jingpynbeit ia ka pisa. Shuh shuh, ka TCS na ka bynta ban bteng ia ka jingpule bad na ka bynta ki kam ai jingsumar hapoh ka Liberalized Remittance Scheme (LRS) la pynduna na ka 5 percent sha ka 2 percent.

La tyrwa ruh ba ia ka jingpynbiang ia ki nongtrei yn wanrah hapoh ka jingsiew sha ki kontraktor na ka bynta ka TDS. Ka TDS halor kine ki jingshakri kan long ha ka dor kaba tang 1 percent ne 2 percent. Na ka bynta ki nongsiew khajna kiba rit baria, ka rukom treikam kaba la pynshong nongrim ha ki kyndon kan plie lad ban ioh ia ka kot pynshisha kaba kham duna ne kaba khlem jingsiew khajna ha ka jaka ban thep aplikeshon ha u ophisar ba dei ban bishar bniah. Kumjuh ruh, ia ka por kaba don ban pynkylla ia ki jingai jingtip la tyrwa ban pynjlan naduh ka 31 tarik u Nohprah haduh ka 31 tarik u Lber ryngkat bad ka jingsiew ia ka bai lutksan kaba duna. Shuh shuh, ka por ban ai ia ki jingpyntip shaphang khajna ka dei ban long kaba la phiah.

Ban weng ia ki jingeh jong ki nongsiew khajna kiba rit baria, ka skhim ban pyntip shaphang ki jingdon jingem nabar ri hapoh 6 bnai na ka bynta ki samla pule, ki samla kiba la tbit ha ka kam, ki nongtrei ha ka kam ba iadei bad ka teknoloji, ki NRI ba la kynriah jaka, bad kum kita kiwei pat ban wanrah ban pynpaw ia ka jingkamai ne ki jingdon jingem kiba hapoh katto katne.

Ka jingpynbeit ia ka jingdain kuna bad ka jingpynshitom

Da ka jingthmu ban pynbeit ryntih ia ka jingsain kuna bad jingpynngat, ka mang tyngka jong ka sorkar pdeng na ka bynta u snem 2026-27 ka tyrwa ban pynduna ia ka jingbun jong ki jingbishar. Ia ka jingbishar & jingpynshitom yn pyniasoh lang da ka rukom jong ka hukum kaba iadei na ka bynta baroh ar. Shuh shuh, yn pynduna ia ka jingsiew lypa na ka 20 percent sha ka 10 percent, kaba la khein tang katkum ka jingdawa khajna ba kongsan. Khnang ban pynduna ia ki jingshah mudui, yn ailad ia ki nongsiew khajna ban pynthymmai ia ki jingai jingtip jong ki wat hadien ba la sdang ia ki jingbishar biang, da ka jingpynkiew khajna kaba 10 percent halor ka dor ba la pyntreikam na ka bynta u snem ba iadei.

Ka Mang Tyngka ka tyrwa ban pynjlan ia ki kyndon na ka bynta ka jinglait na ka jingpynshitom bad jingshah pynngat ha ki mukotduma hapoh ka jingpyntip, haduh ka jingpyntip bakla ruh kumjuh. U nongsiew khajna un donkam ban siew 100 percent na ka jingsiew khajna kum ka khajna kamai kajih ba dei ban siew shuh shuh halor ka khajna bad ka sut kaba dei ban siew. Nalor kata, yn pynbeit thymmai ia ka rukom pynngat mukotduma hapoh ka Income Tax Act. Ka jingbym pynmih ia ki kot jingkhein bad ki kot ki sla, bad ka jingdonkam ban siew TDS, ha kaba ka jingsiew kam long da ka pisa, yn khein beain. Ka jingbym pynpaw ia ki jingdon jingem nabar ri ki bym lah ban pynkylla pisa bad ka dor baroh kaba duna ia ka 20 lak tyngka yn pyllait na ka jingshah pynshitom ha ki kyndon aiñ da kaba treikam naduh ka 1.10.2024.

Ki kam iatreilang

Ha ka jingai jingkren jong ka halor ka Mang Tyngka ha Parliament mynta ka sngi, ka Nirmala Sitharaman ka la ong ba ka jingkhate kaba la don lypa ha ka primary cooperative society kaba trei ha kaba pynbiang ïa ka dud, ki oilseed, ki soh ne ki jhur ba la thung thung da ki dkhot jong ka, yn pynjlan ban kynthup ruh ïa ka jingpynbiang ïa ki jingbam na ka bynta ki jingri bad u symbai cotton ba la pynmih da ki dkhot jong ka. Ia ka jingmih na ka bhah na ki seng treilang yn shah kum ka jingkhate hapoh ka rukom siew khajna kaba thymmai haduh ban sam shuh shuh sha ki dkhot jong ka. Nalor kata, ka jingpyllait kaba lai snem ka long ban shah ia ka jingmih na ka bhah ba la ioh da ka seng treilang jong ka ri kaba la pyntip, halor ki jingbei tyngka jong ki ha ki kompeni haduh ka 31.1.2026, na ka bynta ki bhah ba la sam sha ki seng treilang kiba long ka dkhot jong ka.

Ka jingkyrshan ia ka kam IT kum ka jingkyntiew ia ka India

Da kaba ban jur ïa ka jingdonkam jong ka kam IT na ka bynta ka roi ka par jong ka India, ka Mang Tyngka ka tyrwa ban pynïasoh lang ïa ki jingshakri ban kyntiew ia ka software, ki jingshakri ba iadei bad ka IT, ki jingshakri ba ai jingtip shabar bad ki jingshakri R&D ba ïateh kular kiba ïadei bad ka jingpynmih software hapoh kawei ka thup jong ki Jingshakri Information Technology ryngkat bad ka pud jong ki safe harbour kaba 15.5 percent. Shuh shuh, yn kyntiew ia u pud ban ioh ia ka safe harbor na ka bynta ki jingshakri IT na ka 300 klur tyngka sha ka 2,000 klur tyngka. Ka jaka ba shngain na ka bynta ki jingshakri IT yn mynjur da ka rukom treikam ba la pyniaid da ki kyndon ba la pyntreikam hi, bad shisien ba la pyntreikam da ka kompeni IT Services, ia kajuh ka jaka ba shngain lah ban bteng na ka bynta ka samoi kaba 5 snem.

Ka rukom Unilateral Advanced Pricing Agreement (APA)  na ka bynta ki jingshakri IT la tyrwa ban pynsted da kaba pyrshang ban pyndep ïa ka hapoh ar snem, kaba lah ban bteng da 6 bnai katkum ka jingkyrpad jong u nongsiew khajna. Shuh shuh, ka lad ban pynkylla ia ki jingai jingtip kaba lah ban ioh da ka tnat kaba rung ha ka APA dei ban pyniar sha ki tnat kiba iadei bad ka.

Ka jingkhring ia ki kam khaii bad ki jingbei tyngka ha ka pyrthei

Haba wanrah ia ka mang tyngka jong ka sorkar pdeng na ka bynta u snem 2026-27 ha Parliament mynta ka sngi, ka Myntri ba dei khmih ia ka tnad kam pla tyngka bad ki kam kompani jong ka sorkar pdeng ka la ong ba kino kino ki kompeni nabar ri kiba ai ia ki jingshakri ha ka cloud sha ki nongthied ha ka pyrthei da kaba pyndonkam ia ki jingshakri jong ki data centre na India kin lait na ka jingsiew khajna haduh u snem 2047. Ka la bynrap ba ka jingshngain kaba 15 percent halor ka jinglut dei ban pynbiang lada ka kompeni kaba ai jingshakri ia ki data center na India ka dei ka kompeni kaba iadei bad kane. Nalor kata, yn ai ia ka safe harbour ia ki bym dei ki nongshong shnong na ka bynta ban buh ia ki mar ha ka jaka buh mar ba la pyniasoh lang ha ka jingmyntoi kaba 2 percent jong ka invoice value. Ka khajna kaba mih na kata kaba long kumba 0.7 percent kan kham duna bha ban ia kiwei kiwei ki jaka, la ong ka myntri sorkar pdeng.

Ka Mang Tyngka ka tyrwa ban ai ka jingpyllait na ka khajna kamai kajih na ka bynta 5 snem ia kino kino ki bym dei ki nongshong shnong kiba pynbiang ia ki mar ba kongsan, ki tiar ne ki tiar, ia kino kino ki nongshna toll ha ka bonded zone. Ban pynshlur ia ka kynhun kaba iar jong ki riew don sap ha ka pyrthei ban trei ha India ha ka samoi kaba jrong, yn ai ka jingpyllait ia ka jingmih ha ka pyrthei (bym dei na India) jong u riew shemphang bym dei u nongshong shnong, na ka bynta ka samoi ba sah kaba 5 snem hapoh ki skhim ba la pynbna. Shuh shuh, baroh ki bym dei ki nongshong shnong kiba siew khajna katkum ka jingkhein, kin lait na ka Minimum Alternate Tax (MAT).

Ka jingpyniaid ia ka kam khajna

Ha ka sienjam kaba kongsan ban pynkhlain ia ka jingpyniaid ia ka kam khajna, ka Mang Tyngka ka tyrwa ban thaw ia ka Joint Committee jong ka Tnad ba dei khmih ia ki kam kompeni bad ka Central Board jong ki Khajna 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. Ka jingbatai ia u nongkhein jingkhein na ka bynta ki jingthmu jong ka Safe Harbour Rules ruh yn sa pynbeit ryntih.

Kiwei kiwei ki jingtyrwa kiba iadei bad ki khajna

Na ka bynta ka bha ka miat jong kiba don ka bynta kaba rit, ka Mang Tyngka jong ka Sorkar Pdeng na ka bynta u snem 2026-27 ka tyrwa ba ia ka jingthied biang na ka bynta baroh ki jait share 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 iadei bad ki kompani kin siew khajna 30 per cent.

Ka Nirmala Sitharaman ka la ong ba ia ka dor TCS na ka bynta ki nongdie ia ki mar kata ka kyiad, ki mar ba la jot bad ki marpoh khyndew yn pynduna sha ka 2 percent bad ba ia ki sla tendu yn pynduna na ka 5 percent sha ka 2 percent. Kawei pat ka jingtyrwa khajna kaba kongsan ka long ka sienjam ban kyntiew ia ka 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.

Ban pynshlur ia ki kompeni ban kylla sha ka rukom kaba thymmai, ka Mang Tyngka ka tyrwa ba ia ka jingpynbeit ia ka MAT credit ba la wanrah shakhmat dei ban ailad ia ki kompeni tang ha ka rukom kaba thymmai. Ka jingpynbeit da kaba pyndonkam ia ka MAT credit kaba don yn shah haduh 1/4 bynta jong ka bai khajna ha ka rukom kaba thymmai. Da kaba tyrwa ban pynlong ia ka MAT kum ka khajna kaba khatduh, ka Sitharaman ka la ong ba kan nym don shuh ka jinglang naduh ka 1 tarik Iaiong 2026. Ia ka dor jong ka tax ba khatduh yn pynduna sha ka 14 percent na ka dor MAT kaba mynta kaba long 15 percent. Shuh shuh,  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.

Ki khajna Indirect:

Ka myntri kam pla tyngka ka la ong ba ki jingtyrwa na ka bynta ka Customs bad Central Excise ki thmu ban pynsuk shuh shuh ia ka rukom siew khajna, ban kyrshan ia ka jingshna mar hapoh ka ri, ban kyntiew ia ka jinglah ban iakhun ha ka kam shalan mar shabar ri, bad ban pynbeit ia ka jingpynkylla ia ka khajna.

Ka jingpynbeit ryntih ia ki bai Custom Duty:

Ha ki mar ba ioh na ka duriaw, ki snieh bad ki mar ba iadei bad ki jain, u pud na ka bynta ka jingwanrah khlem da siew khajna ia ki mar ba la kdew ba la pyndonkam na ka bynta ban pynkhreh ia ki mar duriaw ban shalan shabar ri, dei ban kyntiew na ka 1 percent kaba mynta sha ka 3 percent jong ka dor FOB. Yn shah ia ka jingwanrah khlem da siew khajna ia ki mar ba la kdew, kaba don mynta na ka bynta ban shalan ia ki juti snieh ne synthetic.

Ha ka kam Bording, yn pynjlan ia ka jingpyllait bai custom duty ia ki mar ba kongsan ba pyndonkam ban shna ia ki Lithium-Ion Cell na ka bynta ki battery bad yn pyllait ia ka bai custom duty halor ka jingwanrah ia u sodium antimonate ban pyndonkam ha kaba shna ia ki solar glass.

Ka Myntri kam pla tyngka ka la bynrap ba ïa ka jingpyllait bai custom duty kaba la don lypa halor ka jingwanrah ïa ki mar kiba donkam na ka bynta ki Nuclear Power Project yn pynjlan haduh u snem 2035 bad ïa ka bai custom duty halor ki bynta ba la kdew ba pyndonkam ha kaba shna ïa ki microwave oven yn pyllait noh.

Yn pyllait ia ka bai customs duty na ka bynta ki mar ba donkam na shna ia ki mar poh khyndew ba kongsan bad baroh ki dor bai biogas haba khein ia ka Central Excise duty kaba hap siew ha ka CNG ba khleh biogas.

Ha ki kam pynher liengsuin, la pyllait ia ka bai customs duty na ka bynta ki mar ba donkam ban shna ia ki liengsuin kit briew, ki liengsuin ai jinghikai bad kiwei kiwei ki liengsuin na ka bynta ki mar ba wanrah ban shna ia ki bynta jong ki liengsuin ba donkam haba maramot ne pynbha da ki kynhun iada ri.

Shuh shuh, kum ka sienjam kyrpang ba shisien, la ai jingmut ban plié lad ia ka jingdie ki jaka pynmih mar ha ki Special Economic Zone sha ki Domestic Tariff Area (DTA) ha ka dor ba la pynduna.

Ban kyntiew ia ka jingsuk ban im, ka Myntri ka la ong ba ka bai tariff na ka bynta baroh ki mar ba hap siew duty kiba pyndonkam dalade yn pynhiar na ka 20 per cent sha ka 10 per cent. Yn pyllait ia ka bai customs duty na ka bynta 17 tylli ki dawai. Yn pynrung shuh shuh 7 tylli ki jingpang ba kyrpang khnang ban pyllait ia ka bai shalan shapoh ka ri haba pyndonkam dalade ia ki dawai bad ki jingbam na ka bynta ka Special Medical Purposes (FSMP) kaba pyndonkam ha ka jingsumar ia ki.

Ki kam Custom:

Yn duna ki kamram ba hap pyndep ha kaba iadei bad ka Customs khnang ban pynstet ia ka jingpynkit mar. Shuh shuh ka por duty deferral na ka bynta ki Tier 2 bad Tier 3 Authorised Economic Operators, kiba tip kum ki AEO, ka dei ka ban kyntiew na ki 15 sngi sha ki 30 sngi. Ia kane la ai lang sha katto katne ki nongpynmih mar. Ka por ba treikam ka advance ruling, binding on Customs, ka dei kaba la ai jingmut ban pynjlan na ka 3 snem kumba long mynta sha ka 5 snem. Yn pynshlur ia ki kynhun ka Sorkar ban pyndon kam ia ka AEO ban kham pynsuk haba ai jingbit ia ki jingkit mar.

Ka mang tyngka ka ai jingmut ruh ban pynkylla ia ka rukom treikam ka jingbuh mar customs sha ka kam buh mar kaba pyniaid da ki nongpyntreikam ha kaba don ki jingai jingtip dalade, ka electronic tracking bad risk-based audit.

Ka jingsuk ban trei ha ki kam khaii:

La shim shibun ki sienjam ha kaba iadei bad ka jingpynsuk ban trei ha ki kam khaii. Ia ki kam ai jingbit ban pynkit mar da ki tnat Sorkar bapher bapher yn wanrah hapoh kawei ka rynsan digital shuwa ban kut une u snem mang tyngka. Na ka bynta ki mar bym donkam ki kamram ba hap pyndep, ka jingbit ka dei ka ban ai mardor da ka Customs haba ai jingtip online da ki nongshalan. Yn sdang ia ka Customs Integrated System (CIS) ha ki 2 snem kum kawei ka rynsan kaba lah ban pyniar na ka bynta baroh ki kam customs. Shuh shuh yn pyniar ia ka jingpyndonkam ia ka non-intrusive scanning kaba don ka advanced imaging bad AI technology katba dang iaid ka por ban peit ia baroh ki container ha baroh ki kad lieng ba heh.

Ka mang tyngka 2026-27 ka pyllait ia ka jingkem donkha da ki lieng kem dohkha jong ka India ha ki Exclusive Economic Zone (EEZ) lane ki duriaw na ka jingsiew duty. Ia ka jingpynpoi ia kine ki dohkha sha ki kad lieng jong kiwei kiwei ki ri yn khein kum ka jingshalan ia kine ki dohkha. Ka mang tyngka ka ai jingmut ruh ban weng ia ka T10 lak kaba hap siew na ka jingshalan lyngba ki courier – kaba kyrshan ia ki jingthrang jong ki kam barit baria, ki nongsaindur bad ki start-up jong ka India ba kin ioh rung ha ki iew jong ka pyrthei lyngba ki lad e-commerce

Dang peit biang ruh ia ki bynta kiba iadei bad ki pla haba leit ne wan na kiwei kiwei ki ri. Ki kyndon kiba la pynkylla kin iahap bad ka leit ka wan katkum ka juk mynta.Shuh shuh, ki nongsiew khajna kiba pyndep ia la ka kamram bad kiba kloi ban pynbeit ia ki jingiathut kin lah ban pyndep ia ki kam jong ki da kaba siew kham tam ha ka jaka ban siew ka ki jingdain kuna.

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